項(xiàng)目成本管理課件

1、當(dāng)代制造環(huán)境 Modern manufacturing Environment服務(wù)業(yè)和制造業(yè)Service Vs. Manufacturing Firms新產(chǎn)業(yè)的涌現(xiàn)Emergence of New Industries全球競(jìng)爭(zhēng)Global Competition以客戶為中心Focus on the Customer 交叉職能工作組Cross-Functional Teams計(jì)算機(jī)一體化制造Computer-Integrated Manufacturing產(chǎn)品生命周期Product Life Cycles基于時(shí)間的競(jìng)爭(zhēng)Time-Based Competition信息通訊技術(shù)Informatio

2、n andCommunicationTechnology適時(shí)存貨管理Just-in-Time Inventory 全面質(zhì)量管理Total Quality Management持續(xù)改進(jìn)Continuous ImprovementChange第一章總結(jié)成本分類小結(jié) Summary of Cost Classifications根據(jù)成本總額與作業(yè)水平的變化的性態(tài)來(lái)分類：變動(dòng)成本固定成本為追朔成本至部門的分類直接成本間接成本按照管理者對(duì)成本的影響程度來(lái)分類可控成本不可控成本成本分類小結(jié) Summary of Cost Classifications按照成本相關(guān)的組織功能區(qū)域來(lái)分類：制造成本：（=產(chǎn)品成

3、本）直接材料直接人工制造費(fèi)用間接材料間接人工其它制造費(fèi)用設(shè)備折舊財(cái)產(chǎn)稅保險(xiǎn)公用設(shè)施加班津貼停工工資成本分類小結(jié) Summary of Cost Classifications按照成本轉(zhuǎn)化為費(fèi)用的期間來(lái)分類產(chǎn)品成本期間成本研發(fā)成本銷售成本管理成本 課堂練習(xí)題P41-復(fù)習(xí)題1制造成本流轉(zhuǎn) Manufacturing Cost Flows 資產(chǎn)負(fù)債表Balance Sheet Costs Inventories損益表Income StatementExpenses制造費(fèi)用ManufacturingOverhead原材料Raw Material 在產(chǎn)品Work in Process產(chǎn)成品Finishe

4、d Goods產(chǎn)品銷售成本Cost of Goods Sold材料采購(gòu) Material Purchases直接人工 Direct Labor營(yíng)銷和管理Selling andAdministrative營(yíng)銷和管理Selling andAdministrative期間成本 Period Expenses成本分類小結(jié) Summary of Cost Classifications從經(jīng)濟(jì)學(xué)角度來(lái)分類：機(jī)會(huì)成本沉沒(méi)成本差異成本 邊際成本平均成本項(xiàng)目成本管理資源計(jì)劃編制：確定項(xiàng)目所需要的資源種類、數(shù)量;成本估算：從資源需求確定項(xiàng)目活動(dòng)的成本;成本預(yù)算：將成本估算分配到各項(xiàng)工作以及對(duì)應(yīng)到時(shí)間進(jìn)度上;成本控

5、制：控制項(xiàng)目成本的發(fā)生、變更以及糾正偏差。1-7項(xiàng)目成本管理的內(nèi)容 直接材料Direct Materials直接人工Direct LaborJob No. 1Job No. 2Job No. 3使用專門的文檔追蹤每一項(xiàng)工作的成本Special documents are used to track costs for each job. 制造費(fèi)用Manufacturing Overhead分批成本歸集 Accumulating Costs in a Job-Order Costing System第二章總結(jié)制造費(fèi)用成本 Manufacturing Overhead CostsOverhead

6、applied = POHR Actual activity 預(yù)先估計(jì) Based on estimates, and determined before the period begins期間發(fā)生的實(shí)際分配基礎(chǔ)數(shù)量 Actual amount of the allocation base, such as direct labor hours, incurred during the period預(yù)定間接費(fèi)用分配率= 預(yù)算制造費(fèi)用成本 動(dòng)因或作業(yè)預(yù)算額 多分配和少分配制造費(fèi)用問(wèn)題Overapplied and Underapplied Manufacturing Overhead在產(chǎn)品Wor

7、k inProcess產(chǎn)成品FinishedGoods 產(chǎn)品銷售成本Cost of Goods Sold可以分配給相關(guān)帳戶$30,000may be allocatedto these accounts.可以直接分配給產(chǎn)品銷售成本$30,000 may beclosed directly to cost of goods sold.產(chǎn)品銷售成本Cost of Goods SoldRoseCos MethodOR分批成本法在非制造組織的應(yīng)用Job-Order Costing in Non-manufacturing Organizations合同Contracts任務(wù)Missions程序Prog

8、rams案例/案件Cases批次THE JOBOverhead CostsTotal budgeted cost = $3,894,000作業(yè)成本庫(kù)ActivityCostPoolsMachinerycost pool$1,212,600Setupcost pool$3,000Engineeringcost pool$700,000Facilitycost pool$507,400單件層次Unit Level批次層次Batch Level產(chǎn)品支持層次Product-Sustaining Level條件設(shè)施層次Facility Level確定作業(yè)成本庫(kù)Identificationof Activ

9、ityCost Pools作業(yè)為每件產(chǎn)品而發(fā)生Activitymust bedone oneach unitproduced.作業(yè)為每批產(chǎn)品而發(fā)生Activityperformedon eachbatchproduced.作業(yè)支持整條生產(chǎn)線Activities needed to supportan entire product line.作業(yè)為整個(gè)生產(chǎn)過(guò)程得以進(jìn)行而發(fā)生的Activity required in orderfor the productionprocess to occur.MoreCostPools第三章總結(jié)檢驗(yàn)庫(kù) Receiving/Inspectioncost pool

10、 $200,000材料處理庫(kù) Material-Handlingcost pool $600,000質(zhì)量保證Quality-Assurancecost pool $421,000包裝與交付庫(kù) Packaging/Shippingcost pool $250,000機(jī)器 庫(kù) Machinerycost pool$1,212,600準(zhǔn)備庫(kù) Setupcost pool$3,000工程庫(kù) Engineeringcost pool$700,000 條件設(shè)施庫(kù) Facilitycost pool$507,400單件層次Unit Level批次層次Batch Level產(chǎn)品支持層次Product-Sust

11、aining Level條件設(shè)施層次Facility Level直接成本和間接成本 Direct versus Indirect Costs數(shù)量基礎(chǔ)成本計(jì)算 Volume-Based Costing除直接材料和直接人工外，所有的生產(chǎn)成本被集中在一個(gè)成本庫(kù) All production costs except direct materials and direct labor are lumped together in one overhead cost pool.作業(yè)成本法 Activity-Based Costing將盡可能多的成本確認(rèn)為產(chǎn)品的直接成本 An effort is made

12、 to account for as many costs as possible as direct costs of production.間接成本IndirectCostsABC 指示器 Indicators of Need for ABC生產(chǎn)線經(jīng)理不相信產(chǎn)品成本報(bào)告Line managers do notbelieve the productcost reports.市場(chǎng)人員不用成本報(bào)告定價(jià)Marketing does not use costs reports for pricing decisions.生產(chǎn)線邊際利潤(rùn)難以解釋Product-line profit margins a

13、re hard to explain.銷售增長(zhǎng)，但利潤(rùn)下滑Sales are increasing,but profits are declining.一些產(chǎn)品在報(bào)告中有高額利潤(rùn)，但企業(yè)的競(jìng)爭(zhēng)對(duì)手卻不涉獵此產(chǎn)品Some products that have reported High profit margins are notsold by competitors.直接人工占總成本比例小Direct labor is a small Percentage of total costs.制造成本分類 Manufacturing Costs產(chǎn)品成本The Product制造費(fèi)用Manufactu

14、ring Overhead直接人工Direct Labor直接材料Direct Material傳統(tǒng)間接成本分配法：制造費(fèi)用 Manufacturing Overhead間接材料間接人工其它制造費(fèi)用R設(shè)備折舊財(cái)產(chǎn)稅保險(xiǎn)公用設(shè)施加班津貼停工工資ABC 成本法分?jǐn)傞g接費(fèi)用Unit Level 單件層次R1nBatch Level 批次層次R2nProduct-Sustaining Level產(chǎn)品支持層次R3 Facility Level條件設(shè)施層次R4ABC 成本法分?jǐn)傞g接費(fèi)用檢驗(yàn)庫(kù) R2.2Receiving/Inspection cost pool材料處理庫(kù) R2.3Material-Hand

15、ling cost pool 質(zhì)量保證 R2.4Quality-Assurance cost pool 包裝與交付庫(kù) R2.5Packaging/Shipping cost pool準(zhǔn)備庫(kù) R2.1Setup cost pool Batch Level 批次層次客戶盈利分析 customer profit analysis-CPA Burch (1994) 稱這種應(yīng)用ABC體系分析客戶成本的方法為市場(chǎng)導(dǎo)向ABC法。并建議該法可以運(yùn)用到相應(yīng)的成本對(duì)象中。如客戶，客戶群、經(jīng)銷商和銷售區(qū)域等。 Burch (1994) refers to the process of using an ABC sy

16、stem to cost customers as a market-driven ABC system, suggesting it can be used to cost objectives such as customers, customer groups, distribution channel and sales territories.約束理論 Theory of Constraints 完工效益是通過(guò)銷售來(lái)衡量產(chǎn)品的收益率，即售價(jià)減去單件層次的變動(dòng)成本，如直接材料，動(dòng)力（不含照明），稅，銷售折扣。但為簡(jiǎn)單起見(jiàn)，我們假定只有直接材料是單件層次的變動(dòng)成本。這樣，完工效益就可以由

17、售價(jià)減去直接材料成本。注意，完工效益的定義與銷售有關(guān)而非生產(chǎn)。正如戈德拉特所說(shuō)：“如果你生產(chǎn)產(chǎn)品，卻不出售，就沒(méi)有完工效益” Throughput is the rate which the system generate money through sales and is measured as sales less unit-level variable costs such as direct materials, power used in operating equipment (but not for lighting), royalties paid on the basis

18、of units produced or sold, and sale commissions. For simplicity, we may assume that direct materials are the only unit-level variable costs, so that throughput becomes sales less direct material costs. Note that this definition is related to sales, not production. As Goldratt says, “if you produce s

19、omething, but dont sell it, its not throughput.” （源自澳大利亞新南威爾士大學(xué)管理會(huì)計(jì)教材）TOC分析五步驟總結(jié)第一步：確定約束因素 利用生產(chǎn)流程圖，約束是限制生產(chǎn)（低于市場(chǎng)需求量）的一種資源限量。第二步：在給定約束因素下確定盈利最多的產(chǎn)品組合 進(jìn)行產(chǎn)品組合決策：基于約束條件的允許空間，尋找最盈利的產(chǎn)品組合。約束理論 Theory of Constraints約束理論 Theory of Constraints第三步：通過(guò)約束因素分析，使生產(chǎn)流量最大化 1、通過(guò)約束因素分析使生產(chǎn)流量最大化： 減少機(jī)器的調(diào)整次數(shù) 減少設(shè)備安裝時(shí)間 關(guān)注完工效益而非

20、效率 2、利用“鼓緩沖區(qū)繩”系統(tǒng)，保持較少數(shù)量的在產(chǎn)品（緩沖區(qū)），在給定提前訂貨點(diǎn)（繩）且僅當(dāng)需要時(shí)（鼓）才投入原材料。 3、協(xié)調(diào)各種資源，在不引起產(chǎn)品積壓的情況下，使得約束環(huán)節(jié)的生產(chǎn)保持滿負(fù)荷狀態(tài)。約束理論 Theory of Constraints第四步：增加約束因素的產(chǎn)能 如果完工效益大于投入成本，則增加額外的投資。不要等到工序2和3都完成時(shí)再進(jìn)行追加產(chǎn)能的投資，相反，應(yīng)立足于現(xiàn)存的生產(chǎn)能力，通過(guò)對(duì)約束因素的分析，使流程的生產(chǎn)率最大化。第五步：為縮短周期和增加柔性而重新設(shè)計(jì)制造流程 考慮重新進(jìn)行產(chǎn)品設(shè)計(jì)或制造流程設(shè)計(jì)，以提高產(chǎn)品產(chǎn)出量。ABC與約束理論比較 TOCABC主要目標(biāo)短期關(guān)注：

21、基于材料和與材料成本的完工效益分析長(zhǎng)期關(guān)注：產(chǎn)品全部成本分析，包括材料、人工和間接費(fèi)用資源約束和生產(chǎn)能力明確涉及，是TOC的主要內(nèi)容無(wú)明確涉及成本動(dòng)因沒(méi)有直接利用成本動(dòng)因增加了對(duì)單件、批次、產(chǎn)品支持和條件設(shè)施層次成本動(dòng)因的理解主要用途最佳生產(chǎn)流程和短期產(chǎn)品組合戰(zhàn)略定價(jià)和盈利規(guī)劃項(xiàng)目成本管理中的資源約束時(shí)間受限型項(xiàng)目資源平衡的目的： Scheduling time-constrains projects資源峰值需求降低 The peak of demand for the resource was reduced.項(xiàng)目整個(gè)周期所需的資源減少 Resources over the life of

22、the project have been reduced.資源需求的波動(dòng)性變小 The fluctuations in resources demand were minimized.項(xiàng)目成本管理中的資源約束資源受限型項(xiàng)目資源平衡的一般原則 Heuristic priority rules in Resource-constrains projects最小時(shí)差 Minimum slack最小時(shí)間長(zhǎng)度 Smallest duration最低的活動(dòng)識(shí)別碼 Lowest activity identification number項(xiàng)目成本-時(shí)間圖 Project Cost-Time Graph$1

23、0008006004002000202122232425$775Duration (units)TotalindirectcostTotaldirectcostTotalprojectcostOptimumcost-timepointCost項(xiàng)目時(shí)間-成本權(quán)衡構(gòu)建項(xiàng)目成本時(shí)間圖的三個(gè)步驟： There are three major steps required to constructing a project cost-duration graph找出所選項(xiàng)目工期的直接成本總額 Find total direct costs for selected project durations找出

24、所選項(xiàng)目工期的間接成本總額 Find total indirect costs for selected durations.對(duì)所選項(xiàng)目工期的直接成本和間接成本求和 Sum direct and indirect costs for these selected durations.項(xiàng)目生命周期 Project Life CycleDefinitionPlanningExecutionDeliveryLevel of effort1. Goals2. Specifications3. Tasks4. Responsibilities5. Teams1. Schedules2. Budgets3

25、. Resources4. Risks5. Staffing1. Status reports2. Changes3. Quality4. Forecasts1. Train customer2. Transfer documents3. Release resources4. Reassign staff5. Lessons learned決定最大利益價(jià)格和數(shù)量Determining the Profit-Maximizing Price and QuantityQuantity made and soldper monthDollarsper unit需求 Demand邊際收入Margin

26、alrevenue邊際成本Marginalcostq*p*邊際成本等于邊際收入時(shí)利益最大，在此項(xiàng)下有最大利益的價(jià)格p*和銷售數(shù)量q*.Profit is maximized where marginal cost equals marginal revenue, resultingin price p* and quantity q*.第四章總結(jié)以成本為基礎(chǔ)的定價(jià)方法 Cost-based Pricing Approaches成本加成定價(jià) Cost-Plus Pricing 時(shí)間和材料定價(jià) Time and Material Pricing 時(shí)間和材料定價(jià)計(jì)算 Time and Materia

27、l Pricing Calculation步驟1：勞動(dòng)力時(shí)間費(fèi)用以小時(shí)人工費(fèi)用率表示 Step 1: Calculate the Labor Charge. The charge for labor time is expressed as a rate per hour of labor. 費(fèi)用率中應(yīng)包括的成本費(fèi)用 This rate includes:直接勞動(dòng)力成本中包括：工資和福利 the direct labor cost of employee, including hourly rate on salary and fringe benefits; 間接勞動(dòng)力費(fèi)用成本包括銷售和管理

28、及同等的間接成本 selling, administrative, and similar overhead costs; 人工小時(shí)的預(yù)期利潤(rùn)率或投資回報(bào)率 an allowance for a desired profit or ROI per hour of employee time. 時(shí)間和材料定價(jià)計(jì)算 Time and Material Pricing Calculation Step 2: 計(jì)算材料費(fèi)用率：材料費(fèi)用包括用在工作中的任何材料發(fā)票金額數(shù)及材料本身應(yīng)分?jǐn)偟馁M(fèi)用。 Calculate the Material Loading Charge. The charge for m

29、aterials typically includes the invoice price of any materials used on the job plus a material loading charge. The material loading charge: 材料分?jǐn)傎M(fèi)用 covers the costs of purchasing, handling, and storing materials, plus any desired profit margin on the materials themselves. 包含購(gòu)買、檢驗(yàn)、處理、儲(chǔ)存材料，并加上預(yù)期利潤(rùn) The

30、material loading charge is expressed as a percentage of the total estimated costs of parts and materials for the year. 材料分?jǐn)傎M(fèi)用是用占總估算材料及零件成本的百分比值來(lái)表示。 時(shí)間和材料定價(jià)計(jì)算 Time and Material Pricing Calculation To determine this percentage, the company does the following: 公司應(yīng)做如下事項(xiàng)確定比例值It estimates its total annual

31、 costs for purchasing, receiving, handling, and storing materials. 估算年購(gòu)買、接受、處理和儲(chǔ)存材料的總成本 It divides this amount by the total estimated cost of parts and materials A值 全年所需材料和零件購(gòu)買發(fā)票總金額數(shù) it adds a desired profit margin on the materials themselves. B值+材料本身的預(yù)期利潤(rùn)率接受或拒絕訂單 Accept or Reject a Special Order決定是

32、否接受或拒絕訂單的思路：當(dāng)有剩余能力時(shí)：相關(guān)成本通常是考慮變動(dòng)成本 With excess capacity . . .Relevant costs usually will be the variable costs associated with the special order. 當(dāng)沒(méi)有剩余能力時(shí)：相關(guān)成本通常是考慮變動(dòng)成本的同時(shí)，必須考慮相關(guān)的機(jī)會(huì)成本 Without excess capacity . . .Same as above but opportunity cost of using the firms facilities for the special order a

33、re also relevant.轉(zhuǎn)移價(jià)格的一般法則 General-Transfer-Pricing RuleTransferPrice轉(zhuǎn)移價(jià)格Additional outlaycost per unitincurred becausegoods aretransferred支出成本Opportunity costper unit to theorganizationbecause ofthe transfer機(jī)會(huì)成本=+=+目的一致 Goal Congruence存在公司利益和個(gè)人利益沖突Conflicts may arise between the companys interests

34、and an individual managers interests when transfer-price-based performance measures are used.國(guó)際轉(zhuǎn)移定價(jià)概述國(guó)際轉(zhuǎn)移定價(jià)的功能管理控制：分權(quán)管理的重要手段；資源配置：利用市場(chǎng)競(jìng)爭(zhēng)和管理兩手；實(shí)施戰(zhàn)略：全球競(jìng)爭(zhēng)和風(fēng)險(xiǎn)規(guī)避的手段；優(yōu)化稅負(fù)：所得稅和關(guān)稅；調(diào)節(jié)利潤(rùn)：調(diào)劑子公司利潤(rùn)；轉(zhuǎn)移資金：回避投資國(guó)的資金回流限制；規(guī)避風(fēng)險(xiǎn)：回避投資國(guó)外匯的管制。競(jìng)標(biāo) Competitive Bidding競(jìng)標(biāo)原則競(jìng)標(biāo)者有過(guò)剩能力時(shí) 低標(biāo)的價(jià) 超過(guò)支出的成本價(jià)格均會(huì) 彌補(bǔ)固定成本，并對(duì)實(shí)現(xiàn) 利潤(rùn)有利競(jìng)標(biāo)者無(wú)過(guò)剩能力時(shí)高標(biāo)的

35、價(jià)全成本（含機(jī)會(huì)成本）加 利潤(rùn)額的價(jià)格才能替代現(xiàn) 有作業(yè)一般表達(dá)式：損失函數(shù)為L(zhǎng)(x), 產(chǎn)品或服務(wù)質(zhì)量特性的觀測(cè)值為x General expression of the loss function, L(x), for a quality characteristic of a product or service is observed x is:L(x) = k(x -T)2 ， where：x = 質(zhì)量特性的觀測(cè)值 an observed value of the quality characteristicsT = 質(zhì)量特性目標(biāo)值 the target value of the q

36、uality characteristick = 成本系數(shù)，由公司失敗成本決定 the cost coefficient, determined by the firms failure costs質(zhì)量損失函數(shù) Quality Loss Function 總質(zhì)量成本 Total Quality Costk = (可容忍誤差 Tolerance Allowed the Target Value) 2第五章總結(jié)運(yùn)用質(zhì)量損失函數(shù)確定可容忍誤差范圍值假定在剛才的例子中，工廠在裝運(yùn)前修理?yè)p壞產(chǎn)品的費(fèi)用僅為$300 ，企業(yè)可以確定其可容忍的誤差范圍如下： $300=$2,000,000 X (可容忍誤差值

37、)2可容忍誤差值=0.0122或：可容忍誤差值=T0 C1/C2 T0=現(xiàn)在客戶的容忍誤差值 C1=在裝運(yùn)前生產(chǎn)商返工或廢棄的成本 C2=生產(chǎn)商因?yàn)闆](méi)有滿足客戶要求而遭受的損失則：可容忍誤差值=T0 C1/C2= 0.05 $300/$5000=0.0122質(zhì)量損失函數(shù) Quality Loss Function項(xiàng)目成本估計(jì) Project cost estimation 項(xiàng)目成本估計(jì)的兩種過(guò)程：項(xiàng)目成本估計(jì)實(shí)際上是項(xiàng)目成本控制的準(zhǔn)繩。項(xiàng)目成本估計(jì)因組織而異，但在實(shí)踐中估計(jì)過(guò)程往往分為自上而下（宏觀）和自下而上（微觀）的過(guò)程。 Project estimation is indeed a ya

38、rdstick for project control. The processes used are unique to the organization. However, in practice, estimating are frequently classified as top-down (macro) and bottom-up (micro).第六章總結(jié)OwlCo 記錄了下列二個(gè)月的生產(chǎn)作業(yè)和維修成本OwlCo recorded the following production activity and maintenance costs for two months: 用二個(gè)

39、作業(yè)水平的作業(yè)進(jìn)行計(jì)算 Using these two levels of activity, compute: 單件變動(dòng)成本 the variable cost per unit. 總固定成本 the total fixed cost.高低點(diǎn)法 The High-Low Method高低點(diǎn)法 The High-Low Method 單件變動(dòng)成本 Unit variable cost = = $3,600 4,000 units = $0.90 per units in costs in units回歸分析 Excel 建模案例見(jiàn)教材P237圖6-11所示6-46回歸分析 Excel 建模案例

40、6-47見(jiàn)教材P240 圖6-13所示做一項(xiàng)工作經(jīng)歷的數(shù)量和完成此項(xiàng)工作的時(shí)間需求之間的關(guān)系 A systematic relationship between the amount of experience in performing a task and the timerequired to carry out the task.當(dāng)任務(wù)以一個(gè)不變的比例成倍增加時(shí)， 每項(xiàng)工作的平均時(shí)間下降 The average time per task declines by a constant percentage each time the quantity of tasks doubles.

41、成本性態(tài)的學(xué)習(xí)效果 Effect of Learning on Cost Behavior成本預(yù)算的輸入輸出成本估算和預(yù)算的區(qū)別與聯(lián)系成本估算工作分解結(jié)構(gòu)進(jìn)度計(jì)劃成本基準(zhǔn)計(jì)劃成本估算的工具與技術(shù)項(xiàng)目成本預(yù)算 Project cost Budgeting聯(lián)系與區(qū)別項(xiàng)目成本估算項(xiàng)目成本預(yù)算含義 確定一個(gè)為完成項(xiàng)目各項(xiàng)工作所需經(jīng)費(fèi)的近似估計(jì) 把整個(gè)項(xiàng)目估算的費(fèi)用分配到各項(xiàng)活動(dòng)和各部分工作上，進(jìn)而確定測(cè)量項(xiàng)目實(shí)際執(zhí)行情況的成本基準(zhǔn)，即指定成本計(jì)劃依據(jù) 工作分解結(jié)構(gòu)，資源需求，資源單價(jià)，活動(dòng)歷時(shí)估計(jì)，歷史信息，帳目表等 工作分解結(jié)構(gòu)，成本估算，項(xiàng)目進(jìn)度計(jì)劃工具與方法自上而下（宏觀方法）， 自下而上（微觀

42、方法）自上而下（宏觀方法）， 自下而上（微觀方法）成果成本估算，詳細(xì)依據(jù)，成本管理計(jì)劃成本基準(zhǔn)計(jì)劃第七章總結(jié)成本基線 Cost Baseline成本基線 Cost Baseline財(cái)務(wù)預(yù)算 Budgeted Financial Statements直接材料預(yù)算DirectMaterialsBudget現(xiàn)金預(yù)算Cash Budget產(chǎn)品或服務(wù)的銷售Sales of Services or Goods期末存貨預(yù)算EndingInventoryBudgetWork in Processand FinishedGoods生產(chǎn)預(yù)算ProductionBudget直接人工預(yù)算DirectLaborBudg

43、et間接費(fèi)用預(yù)算OverheadBudget期末庫(kù)存預(yù)算EndingInventoryBudgetDirect Materials銷售和管理費(fèi)預(yù)算Selling andAdministrativeBudget現(xiàn)金支出預(yù)算融資和還貸 Cash Disbursements Budget-Financing and Repayment存貨管理等式法：年度總成本 =年需求量每次訂購(gòu)數(shù)量 X 每次訂購(gòu)成本 + 訂購(gòu)量2X 每單位年持有成本經(jīng)濟(jì)訂購(gòu)批量 = 2 X 年需求量 X 每次訂購(gòu)成本每單位年持有成本BCWS計(jì)劃表上的預(yù)算成本，是在按時(shí)間累積的基線計(jì)劃中對(duì) 計(jì)劃值各種資源的成本的估計(jì). BCWP已完

44、成工作的預(yù)算成本，是已經(jīng)完成工作的掙得值或初始預(yù)掙值 算成本. ACWP已完成工作的實(shí)際成本，是已完成工作所發(fā)生的成本之和.實(shí)際值SV進(jìn)度偏差 (BCWP - BCWS).CV成本偏差 (BCWP - ACWP).BAC項(xiàng)目完成時(shí)的總預(yù)算成本.EAC 預(yù)計(jì)在項(xiàng)目完成時(shí)的總成本，是當(dāng)前已完成工作的成本加上未完成工作經(jīng)修正過(guò)的預(yù)計(jì)成本.FAC計(jì)算出來(lái)的預(yù)計(jì)項(xiàng)目完成時(shí)的成本.VAC完成項(xiàng)目時(shí)的偏差 (BAC EAC或 BAC - FAC)，表示項(xiàng)目完成時(shí)是超支還是節(jié)約.PVEVAC掙值法 Earned-Value 第八章總結(jié)掙值法 Earned-Value EACBACCVSVACWPBCWSbas

45、elineBCWPearned value1020304025%$10050%$20075%$30085%$340100%$400125%$500Cost/Schedule GraphVACEarned-Value Review Exercise掙值法 Earned-Value Hypothetical Work Organizational Structure 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) systemProject Network Plan 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated C

46、ost /Schedule-Earned Value (EV) systemProject Baseline Budget 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) systemUpdated Status Report 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) systemCost/Schedule Graph 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) s

47、ystemProject Cost Summary Report 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) systemProject Rollup by Deliverables, Organization, and Cost Account 整合的成本/進(jìn)度系統(tǒng)運(yùn)用案例An Integrated Cost /Schedule-Earned Value (EV) system進(jìn)度監(jiān)控指標(biāo) Index to monitor progress 兩個(gè)業(yè)績(jī)衡量指數(shù) Tow indexes of performance e

48、fficiency:Index CPI - Cost Schedule - SPI1.00Under costAhead of schedule =1.00On cost On schedule1.00Over costBehind schedule掙值法公式小結(jié) CV = BCWP (EV) ACWP SV = BCWP (EV) BCWS(PV)CPI = BCWP (EV) ACWPSPI = BCWP (EV) BCWS(PV)PCI-B = BCWP (EV) BAC 掙值PCI-C = ACWP EAC 通用差異分析模型 A General Model for Variance A

49、nalysisActual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard PricePrice VarianceQuantity Variance 價(jià)格差異公式=AQ(AP - SP)；數(shù)量差異公式=SP(AQ - SQ) 實(shí)際耗用數(shù)量AQ = Actual Quantity 實(shí)際價(jià)格AP = Actual Price 標(biāo)準(zhǔn)價(jià)格SP = Standard Price 允許的標(biāo)準(zhǔn)數(shù)量SQ = Standard Quantity 誰(shuí)對(duì)材料價(jià)格差異負(fù)責(zé)Responsibility for

50、 Material VariancesI am not responsible for this unfavorable materialquantity variance.購(gòu)買過(guò)于便宜的材料將導(dǎo)致材料耗用更多You purchased cheap material, so my people had to use more of it.未經(jīng)訓(xùn)練的工人和較差的設(shè)備維護(hù) 會(huì)耗用更多的材料You used too much material because of poorly trained workers and poorly maintained equipment.臨時(shí)購(gòu)買計(jì)劃將導(dǎo)致材料購(gòu)買

51、價(jià)格過(guò)高Also, your poor scheduling sometimes requires me to rush order material at a higher price, causing unfavorable price variances. 人工差異問(wèn)題總結(jié) Labor Variances SummaryZippy實(shí)際小時(shí)Actual Hours 實(shí)際小時(shí)Actual Hours 標(biāo)準(zhǔn)小時(shí)Standard Hours 實(shí)際工資率Actual Rate 標(biāo)準(zhǔn)工資率 Standard Rate 標(biāo)準(zhǔn)工資率Standard Rate直接人工工資率差異$310 不利Rate va

52、riance$310 unfavorable直接人工效率差異$300不利 Efficiency variance$300 unfavorable 1,550 hours 1,550 hours 1,500 hours $6.20 per hour $6.00 per hour $6.00 per hour $9,610 $9,300 $9,000 直接人工成本差異$610 不利 課堂練習(xí)1 P359，10-32直接人工工資率差異透視Labor Rate Variance A Closer Look高技能高工資率High skill,high rate低技能低工資率Low skill,low r

53、ate安排高技術(shù)工人去完成非技術(shù)工作將產(chǎn)生不利結(jié)果Using highly paid skilled workers toperform unskilled tasks results in anunfavorable rate variance.安排生產(chǎn)任務(wù)的經(jīng)理對(duì)人工工資率的差異將負(fù)主要責(zé)任Production managers who make work assignmentsare generally responsible for rate variances.直接人工效率差異透視Labor Efficiency Variance A Closer Look不利人工效率差異Unfav

54、orableEfficiencyVariance較差訓(xùn)練的工人Poorlytrainedworkers較差的人工管理Poorsupervisionof workers較差質(zhì)量的材料Poorqualitymaterials較差的設(shè)備維護(hù)Poorlymaintainedequipment項(xiàng)目審計(jì)程序The Project Audit Process步驟1：?jiǎn)?dòng)及人員準(zhǔn)備 Step1: initiation and staffing步驟2：資料收集和分析 Step2: data collection and analysis步驟3：審計(jì)報(bào)告 Step3: Reporting 項(xiàng)目審計(jì)及收尾 Proj

55、ect Audit and Closure項(xiàng)目審計(jì)程序The Project Audit Process步驟3：審計(jì)報(bào)告 Reporting項(xiàng)目分類 Classification 項(xiàng)目信息分析 Analysis of information of project 項(xiàng)目建議 Recommendation 項(xiàng)目應(yīng)汲取的教訓(xùn)Lessons learned附錄 Appendix項(xiàng)目審計(jì)及收尾 Project Audit and Closure邊際貢獻(xiàn)法 Contribution-Margin Approach用下列公式計(jì)算盈虧平衡點(diǎn)We can calculate the break-even vol

56、ume using the following equation.Lets calculate the break-evenpoint in units for Curl, Inc. 固定費(fèi)用 Fixed expenses 單位邊際貢獻(xiàn) Unit contribution margin =盈虧平衡點(diǎn)（以銷量表示）Break-even point(in units)第九章總結(jié)邊際貢獻(xiàn)率 Contribution-Margin Ratio用銷售額而非銷售量來(lái)計(jì)算盈虧平衡點(diǎn)We can calculate the break-even point in sales dollars rather th

57、an units by using the contribution-margin ratio. 固定費(fèi)用 Fixed expense 邊際貢獻(xiàn)率 CM Ratio盈虧平衡點(diǎn)（以銷售額表示） Break-even point(in sales dollars)=邊際貢獻(xiàn) Contribution margin 銷售 Sales 邊際貢獻(xiàn)率 CM Ratio=本-量-利關(guān)系和利潤(rùn)表本-量-利關(guān)系和利潤(rùn)表結(jié)論：計(jì)算凈損益的捷徑凈損益的增加額=邊際貢獻(xiàn)增加額 =銷售收入的增加額 X 貢獻(xiàn)毛益率 $100,000 X 0.4 = $40,000 其中：貢獻(xiàn)毛益率=貢獻(xiàn)毛益/銷售收入 0.4 = $20

58、0,000 / $500,000成本結(jié)構(gòu)與經(jīng)營(yíng)杠桿 Cost Structure and Operating Leverage組織的成本結(jié)構(gòu)是其固定成本與變動(dòng)成本的比例 The cost structure of an organization is the relative proportion of its fixed and variable costs.經(jīng)營(yíng)杠桿是 Operating leverage is . . .組織在成本結(jié)構(gòu)中使用固定成本的程度 the extent to which an organization uses fixed costs in its cost st

59、ructure.高比例固定成本、低比例變動(dòng)成本，從而產(chǎn)生較高的貢獻(xiàn)毛益率的公司，經(jīng)營(yíng)杠桿最大 greatest in companies that have a high proportion of fixed costs in relation to variable costs and therefore produce a higher Contribution-Margin Ratio.（see p265） 經(jīng)營(yíng)杠桿的衡量 Measuring Operating Leverage 邊際貢獻(xiàn)Contribution margin 凈收益Net income經(jīng)營(yíng)杠桿系數(shù)Operating

60、leveragefactor= $100,000 $20,000= 5財(cái)務(wù)業(yè)績(jī)指標(biāo) Financial Performance Measures.財(cái)務(wù)業(yè)績(jī)指標(biāo)通常包括： Common financial performance measures include標(biāo)準(zhǔn)成本 Standard costs 預(yù)算差異 Budget variances投資回報(bào) Return on investment 剩余收益 Residual income利潤(rùn) Profit經(jīng)濟(jì)增加值 Economic Value-added （EVA）第十章總結(jié)財(cái)務(wù)指標(biāo)的局限性 Limitation of Financial meas