財(cái)務(wù)零基礎(chǔ)突擊課程-cmaunit-unit4celine

CMA

Part1Financial

Planning,

Performance,

and

Control課程主講：

Celine

Ji?Celine

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?Celine

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?Celine

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CMA

Part

1

AimPlanning,

budgeting

and

forecastingPerformance

managementCost

managementInternal

controlsEthics?Celine

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CMA

考試題目類(lèi)型考試時(shí)間分值單選題3375簡(jiǎn)答題1125***

考試窗口關(guān)閉后6周出考分***

計(jì)算機(jī)***

鉛筆?Celine

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CMA

考綱分析SectionTopic%LevelAPlanning,

budgeting

and

forecasting30A，

B，CBPerformance

management25A，

B，CCCost

management25A，

B，CDInternal

controls15A，

B，CEEthics5A，

B，C考試難度等級(jí)介紹LevelATopicknowledge,comprehensionapplication,

ysis

plus

Level

Asynthesis,

evaluation

plus

Level

B考試要求了解與理解B了解，理解，應(yīng)用與分析C了解，理解，應(yīng)用，分析，綜合和評(píng)估?Celine

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Level

AThis

cognitive

level

represents

the

“l(fā)owest”

or

most

basic

level,

and

includesitems

that

require

the

recall

of

facts

and

the

recognition

of

principles.

Thislevel

includes

the

categories

of

knowledge

and

comprehension.Knowledge:

This

is

the

lowest

level

of

learning.

Items

in

this

category

arethose

that

require

the

recall

of

ideas,

material,

or

phenomena

related

to

thetopic

of

interest.

In

these

questions,

you

will

be

asked

to

define,

identify,

andselect

information.?Celine

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Level

A-ExampleThe

major

feature

of

zero-based

budgeting

(ZBB)

is

that

itA

Questions

each

activity

and

determines

whether

it

should

be

maintainedas

it

is,

reduced,

or

eliminated.B Focuses

on

planned

capital

outlays

for

property,

plant,

and

equipment.C

Takes

the

previous

year’s

budgets

and

adjusts

them

for

inflation.D

Assumes

all

activities

are

legitimate

and

worthy

of

receiving

budgetincreases

to

cover

any

increased

costs.?Celine

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Level

A-ExampleA

planning

calendar

in

budgeting

is

theA

Calendar

period

covered

by

the

budget.B

Schedule

of

activities

for

the

development

and

adoption

of

the

budget.C

Calendar

period

covered

by

the

annual

budget

and

the

long-range

plan.D

Sales

forecast

by

months

in

the

annual

budget

period.?Celine

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Level

A-ExampleJansen,

Inc.

pays

bonuses

to

its

managers

based

on

operating e.

Thecompany

uses

absorption

costing,and

overhead

is

applied

on

the

basis

ofdirect

labor

hours.

To

increase

bonuses,

Jansen's

managers

may

do

all

ofthe

following

exceptProduce

those

products

requiring

the

most

direct

labor.Increase

production

schedules

independent

of

customerdemand.Defer

expenses

such

as

maintenance

to

a

future

period.Decrease

production

of

those

items

requiring

the

most

direct

labor.Level

BThis

cognitive

level

includes

items

that

test

for

the

application

of

material

tonovel

situations

and

the

ability

to

yze

or

break

down

information

into

itscomponent

parts.

Items

that

require

application

or

ysis

are

included

inthis

level.Application:

Items

in

this

category

measure

understanding

of

ideas

or

contentto

a

point

where

you

can

apply

that

understanding

to

an

entirely

newsituation.

The

objective

of

these

items

is

to

test

whether

you

can

use

theknowledge

in

an

appropriate

manner

in

areal-life

situation.?Celine

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Level

B-ExampleIn

order

toyze

sales

as

a

function

of

advertising

expenses,

the

salesmanager

of

Smith

Company

developed

a

simple

regression

model.

The

modelincluded

the

following

equation,

which

was

based

on

32

monthlyobservations

of

sales

and

advertising

expenses

with

a

related

coefficient

ofdetermination

of

.90.S

=$10,000

+

$2.50AS

=

salesA

=

advertising

expensesIf

Smith

Company’s

advertising

expenses

in

one

month

amounted

to

$1,000,the

related

point

estimate

of

sales

would

be?Celine

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Level

B-ExampleAerosub,

Inc.

has

developed

a

new

product

for

spacecraft

that

includes

themanufacture

of

a

complex

part.

The

manufacturing

of

this

part

requires

ahigh

degree

of

technical

skill.

Management

believes

there

is

a

goodopportunity

for

its

technical

force

to

learn

and

improve

as

theyaccustomed

to

the

production

process.

The

production

of

theeunitrequires

10,000

direct

labor

hours.

If

an

80%

learning

curve

is

used,

thecumulative

direct

labor

hours

required

for

producing

a

total

of

eight

unitswould

be?Celine

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?Celine

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Level

CThis

cognitive

level

is

considered

the

“highest”

or

most

challenging

level,

andincludes

items

that

require

you

to

evaluate

information.Evaluation:

Items

in

this

category

are

those

that

require

the

ability

to

judgethe

value

of

material

for

a

given

purpose,

based

on

definite

criteria.

Thesequestions

include

those

that

ask

you

to

appraise,

conclude,

support,

compare,contrast,

interpret,

and

summarize

information.Level

C-ExampleDavid

Rogers,

purchasing

manager

at

Fairway

Manufacturing

Corporation

was

able

toacquire

a

large ty

of

direct

materials

from

a

new r

at

a

discounted

price.MarionConner,

inventory

supervisor,

is

concerned

because

the

warehouse

hase

crowded

and

some

things

had

to

be

rearranged.

Brian

Jones,

viceof

production,

is

concerned

about

the

quality

of

the

discounted

materials.

However,the

Engineering

Department

tested

the

new

materials

and

indicated

that

they

are

ofacceptable

quality.

At of

the

month,Fairway

experienced

a

favorable

directmaterials

usage

variance,

a

favorable

direct

labor

usagevariance,

and

a

favorabledirect

materials

price

variance.

The

usagevariances

were

solely

the

result

of

a

higheryield

from

the

new

material.

The

favorable

direct

materials

price

variance

isconsidered

the

responsibility

of

thePurchasing

manager.Inventory

supervisor.Vice of

production.Engineering

manager.?Celine

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Learning

ePlanning,

Budgeting

and

ForecastingBudgeting

conceptsForecasting

techniquesBudgeting

methodologiesAnnual

profit

plan

and

supportingschedulesTop-level

planning

and

ysis?Celine

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Learning

eB.

Performance

ManagementCost

and

variance

measuresResponsibility

centers

and

reporting

segmentsPerformance

measures?Celine

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LearningeCost

ManagementMeasurement

conceptsCosting

systemsOverhead

costsOperational

EfficiencyBusiness

process

performance?Celine

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Learning

eD.Internal

ControlsRisk

assessment,

controls,

and

riskmanagementInternal

control

structure

and

Internal

control

policies

Internal

control

riskImplications

of

the

Sarbanes-Oxley

Act

of

2002U.S.

Foreign

Corrupt

Practices

Act

internal

control

requirementsCOSO

Internal

Control

FrameworkInternal

auditingSystems

controls

and

security

measures?Celine

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LearningeE.

Professional

Ethics1.

Ethical

considerations

for

management

accounting

and

financial

management

professionals?Celine

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Unit

1COST

MANAGEMENT

TERMINOLOGYANDCONCEPTS?Celine

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Learning e

SummaryCost

Definition

and

ScopeCost

Management

TerminologyCost

Behavior

and

Relevant

RangeCost

ClassificationSimple

Costing

flow

and

Cost

of

goods

calculationCosting

techniques?Celine

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SU

1Cost

Definition

and

Scope成本定義?Celine

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Cost

definitionSacrifice

measured

by

the

price

paidor

required

be

paid

to

acquiregoods

or

serviceResourced

used

for

some

purposeEconomic

cost

=

accounting

cost

+

opportunity

costCost

driver成本動(dòng)因?Celine

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Cost

Object

成本對(duì)象Any

entityto

which

costs

can

be

attached.Product/ServiceDepartmentProcessDepartmentJobHow

to

allocate

??Celine

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CostDriver

成本動(dòng)因The

basis

used

to

assign

costs

to

a

cost

objectKey

aspect

of

a

cost

driver

is

the

existence

of

a

directcause

–

and

–

effect

relationship

between

the

tyof

the

driver

consumed

and

amount

of

total

cost?Celine

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?Celine

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Manufacture生產(chǎn)?Celine

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Manufacture?Celine

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?Celine

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SU

2Cost

Management

TerminologyCost

Structure?Celine

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DirectMaterialsDirect

ManufacturingLabor

OverheadManufacturing

Costs生產(chǎn)成本?Celine

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Direct

Materials

直接材料Raw

material

that ean

integral

part

ofthe

productand

that

can

be

conveniently

traceddirectly

to

it.raw

materials

for

productioncomponent

partsprimary

packing

materials.Transportation-incost?Celine

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1-4?Celine

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Direct

Labor

直接人工Those

labor

costs

that

can

be

easily

traced

toindividual

units

of

product,

which

arethe

specific

costs

of

the

workforce

used

to

make

aproduct

or

provide

a

service.Example

:

Wages

paid

to

assembly

workersManufacturin

erhead

間接制造費(fèi)用ndManufacturing

costs

cannot

be

traced

directly

to

specific

unitsproduced,

which

consists

of

all

costs

of

manufacturing

that

arenot

direct

material

and

direct

labor.Examples:

Indirect

materials

and

indirect

laborIIIInnnnddddiiiirrrreeeecccctt

tmmmmaaaatttteee

rrriiiiaaaallllssssWages

paid

toemployeeswho

are

notdirectly

involvedin

production

work.Examples:

Maintenanceworkers,

janitors

and

securityguards.Materials

used

tosupport

the

productionprocess.Examples:

Lubricants

andcleaning s

used

in

theautomobile

assembly

plant.?Celine

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Manufacturin erhead間接制造費(fèi)用Manufacturing

costs

cannot

be

traced

directly

to

specific

unitsproduced,

which

consists

of

all

costs

of

manufacturing

that

arenot

direct

material

and

direct

labor.Examples:Factory

operating

costIIIInnnnddddiiiirrrreeeeccccttttmmmmaaaatttteeeerr

r

iiiaaaallllssssExample–maintenance

and

repairs

on

production

equipment,–heat

and

light–

property

taxes–depreciation

and

insurance

on

manufacturing

facilities,?Celine

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DirectworkerIndirectworkerWagesDirect

LaborcostIndirect

laborcost?Celine

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erheadManufacturin間接制造費(fèi)用Machine

breakdowns,

material

shortages,

powerfailures,and

the

like,

result

in

idletime.?The

labor

costs

incurred

during

idle

time

are

ordinarilytreatedas

manufacturin

erhead.–

This

enables

the

costs

to

be

spread

across

all

theproduction

ratherthan

the

units

in

process

when

thedisruptions

occur.?Celine

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The

overtime

premiums

for

all

factory

workers

are

usuallyconsidered

to

be

part

of

manufacturin

erhead. This

is

doneto

avoid

penalizing

particular

products

or

customer

orders

simply

because

they

happen

to

fall

onthe

tail

end

of

the

dailyproduction

schedule.EXCEPT

THAT:if

overtime

is

worked

at

the

specific

request

for

a

customerto

get

his

order

completed.if

overtime

is

worked

regularly

by

a

product

departmentin

thenormal

course

of

operation.Manufacturin erhead

-

overtime

premiums?Celine

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?Labor

fringe

benefit

costs

are

employment-related

costs

paid

by

anemployer,

such

as

insurance

programs,

retirement

plans,

and

supplementalunemployment

programs.

Include

the

employer

’

s

share

of

Social

Securityand

Medicare,

workers

’

compensation

federal

employment

tax

stateunemployment

insurance.

often

add

up

to

thirty

to

forty

percent

of

anemployee

’s

base

pay.Some

companies

include

all

of

these

costs

in

manufacturin

erhead.Other

companies

opt

for

the

conceptually

superior

method

of

treatingfringe

benefit

expenses

of

direct

laborers

as

additional

direct

laborcosts.Manufacturin erhead

-Labor

fringe

benefit

costs?Celine

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Which

of

the

following

would

beclassed

as

indirect

labor?a.

Assembly

workers

in

a

company

manufacturingevisionA

stores

assistant

in

a

factory

storePlasters

in

a

construction

companyAn

audit

clerk

in

a

firm

of

auditors?Celine

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?Celine

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Classify

the

following

labor

costs

aseither

direct

or

indirect.The

basic

pay

ofdirect

workers

(cash

paid,

tax

and

otherdeductions)The

basic

pay

of

indirect

workersOvertime

premiumBonus

paymentsIdle

time

of

direct

workersCost

Structure?Celine

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Cost

Structure?Celine

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Classifications

of

Nonmanufacturing

CostsSelling

Costs費(fèi)用Costs

necessary

toget

the

order

anddeliver

the

product.Administrative

Costs管理費(fèi)用All

executive,organizational,and

clerical

costs.1-12?Celine

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Cost

Structure?Celine

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?Celine

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Learning

ObjectiveIdentify

and

give

examples

of

each

of

thethree

basic

manufacturing

cost

categories.DirectMaterialDirectLaborManufacturingOverheadConversionCostPrime

Cost

and

Conversion

CostManufacturing

costs

are

often

classifiedasfollows:Primecost?Celine

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?Celine

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Product

vs.

PeriodProduct(inventoriable)cost

存貨成本Capitalized

as

part

of

finished

goods

inventoryEventually e

a

component

of

COGM,

COGSPeriod

costs期間成本Expenses

as

incurredExcluded

from

COGM,COGSProduct

Costs

Versus

PeriodCostsInventorCost

of

Goods

SoldBalanceSheeteStatementySaleProduct

costsPeriod

costsExpenseeStatement?Celine

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Assigning

Costs

to

Cost

ObjectsDirect

costs直接成本Costs

that

can

be

easilyand

conveniently

tracedto

a

unit

of

product

orother

cost

object.Examples:

Directmaterial

and

direct

laborIndirect

costs間接成本Costs

that

cannot

beeasily

and

convenientlytraced

to

a

unit

of

productor

other

cost

object.Example:

Manufacturing?Celine

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overhead?Celine

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Indirect

costCommon

costsare

another

notable

type

of

indirect

cost.

Acommon

cost

is

one

shared

by

two

or

more

users.They

must

be

allocated

using

some

systematic

andrational

basis.

E.g.

Head

office

costCost

poolsan

account

into which

a

variety

of

similar

costelements

with

a

common

cause

are

accumulated.?Celine

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QuickTestWhich

one

of

the

following

best

describes

direct

labor?A

prime

cost.A

period

cost.A

product

cost.Both

a

product

cost

and

a

prime

cost.1-54QuickTestDirect

labor

costs

are

wages

paid

toMachineOperatorsFactorySupervisorsCorporateVice-A.

YesYesYesB.

YesNoNoC.

NoYesYesD.

NoNoYes1-55?Celine

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?Celine

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Learning

ObjectiveDistinguish

between

product

costsand

period

costs

and

giveexamples

of

each.?Celine

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Learning

ObjectiveUnderstand

the

differencesbetween

direct

and

indirectcosts.?Celine

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SU

3Cost

Behavior

and

RelevantRange成本行為和相關(guān)范圍Cost

behavior成本行為Relevant

rangeVariableFixedMixed(semi

variable)Cost

behavior

is

the

way

in

which

costs

are

affected

bychanges

in

the

volume

of

output.Cost?Celine

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Volume?Celine

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Variable

Cost變動(dòng)成本Your

total

texting

bill

is

based

on

how

many

texts

yousend.Number

of

Texts

SentTotal

Texting

Bill1-61?Celine

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Variable

Cost

Per

Unit每單位變動(dòng)成本The

cost

per

tex t

is

constant

at5

centsper

text.Number

of

Texts

SentCost

Per

Tex

t1-62?Celine

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Examples:Cost

of

raw

materialsSales

commissionA

variable

cost

is

a

cost

which

tends

to

vary

directly

with

thevolume

of

output.

The

variable

cost

per

unit

is

the

sameamount

for

each

unit

produced.?Celine

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Fixed

Cost固定成本Your

monthly

contract

fee

for

your

is

fixedfor

the

number

of

monthly

minutes

in

your

contract.Themonthly

contract

fee

does

not

change

based

onthenumber

of

callsyou

make.Number

of

Minutes

UsedWithin

Monthly

PlanMonthlyContract

Fee1-64?Celine

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Fixed

Cost

Per

Unit每單位固定成本W(wǎng)ithin

themonthly

contract

allotment,

theaveragefixed

cost

per

call

made

decreasesas

morecalls

are

made.Number

of

Minutes

UsedWithin

Monthly

PlanMonthlyContractFee1-65?Celine

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Examples:The

salary

of

the

managing

director

(per

month

or

perannum)The

rent

of

a

single

factory

building

(per

month

or

perannum)A

fixed

cost

is

a

cost

whichtends

to

beunaffectedthe

volumebyofincreasesoutput.ordecreasesin?Celine

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Mixed(Semi-variable)

Cost混

本Total

charge

onNumber

of

Minutes

UsedWithin

Monthly

PlanMonthlyContract

Fee1-67?Celine

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Examples:Electricity

and

gasbillsSalesman’s

salaryA

semi-variable/semi-fixed/mixed

cost

is

a

cost

whichcontains

both

fixed

and

variable

components,

it

is

partlyaffected

by

changes

in

level

of

activity.?Celine

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Total

costVolume

of

outputFixed｛costsMixed(Sem-ivariable)

Cost混

本?Celine

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?Celine

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Equation

of

aline公式If

there

is

a

linear

relationshipbetween

output

and

total

cost

then

therelationship

can

be

within

this

form:y

=

a

+

bxWherey

is

the

dependent

variable

(

e

g.

total

cost)x

is

the

independent

variable

(

e

g.

output)a

is

the

intercept

on

the

y

axis

(

e

g.

fixed

cost)b

is

the

gradient

on

the

line

(

e

g.

variable

costsper

unit).Therefore

TC=

FC

+

VC/unit

x

output?Celine

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‘High-Low’Method高低點(diǎn)法Four

step

approachFind

the

highest

and

the

lowest

output

and

the

total

costs

at

theselevels

of

output.Find

the

difference

in

output

units

and

total

cost.Calculate

the

variable

cost

per

unit

(VC/unit).Calculate

the

fixed

cost

by

substitution.?Celine

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DG

Co

has

recorded

the

following

total

costs

during

the

last

fiveyears.YearOutput

volumeUnitsTotal

costs$20X065,000145,00020X180,000162,00020X290,000170,00020X360,000140,00020X475,000160,000Required:

calculate

the

total

cost

that

should

be

expected

in20X5

if

output

is

85,000

units.?Celine

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Variable

cost

per

unit

=total

cost

at

high

activity

level

–

total

cost

at

low

activity

level

total

units

at

high

activity

level

–

total

units

at

low

activity

levelFixed

costs

=

total

cost

at

high

activity

level

–(total

units

at

high

activity

level

*

variable

cost

per

unit)‘High-Low’

MethodCost

Structure

&

Cost

behavior?Celine

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ExamplesAdvertising

andResearch

andDevelopmentExamplesDepreciation

onBuildings

andEquipment

andReal

Estate

TaxesTypes

ofFixed

CostsDiscretionary酌定成本May

be

altered

in

theshort-term

by

currentmanagerial

decisionsCommitted既定成本Long-term,

cannot

besignificantly

reducedin

the

short-term.5-75?Celine

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The

Trend

Toward

FixedCosts?Celine

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The

trend

in

many

industries

is

toward

greater

fixed

costsrelative

to

variable

costs.As

machines

take

overmany

mundane

taskspreviously

performedby

humans,“knowledge

workers”are

demanded

fortheir

minds

ratherthan

their

muscles.Knowledge

workerstend

to

be

salaried,highly-trained,

anddifficult

to

replace.

Thecost

to

compensatethese

valued

employeesis

relatively

fixedrather

than

variable.5-76?Celine

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Marginal

cost邊際成本The

cost

incurred

by

aone-unit

increase

in

theactivity

level

of

a

particular

cost

driverMarginal

cost

remains

constant

acrosstherelevant

range?Celine

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Learning

ObjectiveUnderstand

thedifferences

betweenvariable

costs

and

fixed

costs.?Celine

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SU

4Cost

Classificationrelevant

cost相關(guān)成本–

a

cost

that

differs

between

alternatives.Must

be

considered

in

a

decision-making

situation.Differential,

future,

and

fiable.Must

be

incurred

only

afterthe

decision

is

made.Cost

Classifications

for

Decision

Making?Celine

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What

is

a

relevantcost?FUTUREINCREMENTALCASHFLOWOnly

futurecosts

areaffected

by

ourdecisioni.e.

incurredas

a

directresult

of

ourdecisionOnly

cashOut-of-PocketCost?Celine

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?Celine

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Differential

costs

(or

incremental

costs)

–

is

a

difference

in

costbetween

any

two

alternatives.

Differential

costs

can

be

eitherfixed

or

variable.A

difference

in

revenue

between

two

alternatives

is

calleddifferential

revenue.Incremental

Cost

–

the

additional

total

cost

incurred

for

anactivityCost

Classifications

for

Decision

MakingA

sunk

cost

–

isa

cost

that

has

already

been

incurred

and

that

cannotbe

changed

by

any

decision

made

now

or

in

the

future.

Since

sunkcosts

cannot

be

changed,

they

cannot

be

differential

costs;

therefore,sunk

costs

should

be

ignored

in

decision

making.Engineered

vs

discretionary

costsEngineered

costs:

Are

those

having

a

direct,

observable,

fiablecause-and-effect

relationship

between

the

level

of

output

and

thety

of

resources

consumedDiscretionary

costs:

Are

those

characterized

by

an

uncertainty

in

thedegree

of

causation

between

the

level

of

output

and

the

ty

ofresources

consumedCost

Classifications

for

Decision

Making?Celine

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Opportunity

Cost

–

is

the

contribution

to

operating e

thatis

forgone

by

not

using

a

limited

resource

in

its

next-bestalternative

use–

“How

much

profit

did

the

firm

‘lose

out

on’

by

not

sele