講義pm串講提分專場二

Lecturer:AmandaAmanda本科畢業(yè) 審計大學(xué)審計 金融經(jīng)濟 (twoyear曾擔(dān)任西門 高級一等講師 2

4PartAInformation,systemand（一CostofCostofInformation*CostofHardwareandsoftwareImplementationcosts(DevelopmentandDay-to-daycosts(Salary,modation)DataCapture5PartAInformation,systemandPartAInformation,systemand(二HowcaninformationbeNetworks-Computerswhicharenetworkedcansendinformationeg.Somecomputerswithinthenetworkdedicatedtopublicfileserver(storage)whiletheseservercomputersareusuallystoredinadedicatedroominasecuritylocationResourceSharing-filessharingandsharinghardwaresuchasStoragerequirementreduction-storingsharedfileonacentralSoftwarecostreduction-singlelicenseoncentralInternet-aglobalnetworksconnectingmillionsofcomputersthroughIPIntranet-aclusterofcomputerscanbenetworkedtogethertoformanorganizationwidenetworkandtoshareinformation7PartAInformation,systemand(二Wirelesstechnology-istoalloweasiercommunicationasWiFiconvertsaninternetsignalintowavewhichcanbepickedupbydevices(Laptopandtablets)containingawirelessRemoteworkingandallowIncreaseReducecostsasthebusinessCloudcomputing-provisionofcomputingservices,suchasapplicationsanddatacentersoveraResourceSharing-filessharingandsharinghardwaresuchasStoragerequirementreduction-storingsharedfileonacentralSoftwarecostreduction-singlelicenseoncentral8PartBSpecialistcostingandmanagement(一比較MarginalCostingAbsorptionCosting,CostVVMarginal

Absorption

9PartBSpecialistcostingandmanagement(一比較MarginalCostingAbsorptionCosting,ProductProductCostProductCostDM+DL+ProductCostDM+DL+VOHProductCostDM+DL+VOHMarginal Absorption PartBSpecialistcostingandmanagement(一比較MarginalCostingAbsorptionCosting,CostCost=Budgetedcostforeachcost=∑OARxActCostDriverofOver/Under=OARxActOver/UnderMarginal Absorption

PartBSpecialistcostingandmanagement(一比較MarginalCostingAbsorptionCosting,Marginal Absorption

PartBSpecialistcostingandmanagement疑難點(二 IdentifyEnvironmentHansen& USEnvironmentProtectionPartCDecisionMaking(一

Step1.CalculateC/SratioofeachproductandranktheproductsindescendingorderofC/Sratio(AssumeX>Y>Z)Step2.Calculatethecumulativesalesrevenuesandcumulativeprofit/lossbasedonStep1’saseachproduct’ssalesandcontributioninturnaddedintothesalesXSalesrevenueforProfitforXandSalesrevenueforProfitforX,YandSalesrevenueforProfitforStep3.DrawtheP/VchartfromlefttoPartCDecisionMaking疑難點(一 Multi-productProfit/Volume

KFixed

Slope=C/SPartCDecisionMaking疑難點(一 Multi-productProfit/VolumePartCDecisionMaking(二

MakeorBuyDecisionunderonelimitingLogic:Tominimizethetotalvariablecostsofin-housemanufacturingandStep1.CalculateextravariablecostofbuyingperhourStep2.Makein-house–DescendingBuying-AscendingStep3.Decidebuyingormakingin-housebasedonthePartCDecisionMaking疑難點(二 MakeorBuyDecisionunderonelimitingPartCDecisionMaking疑難點(三 RelevantCosting-OneoffPartCDecisionMaking疑難點(三 RelevantCosting-OneoffPartCDecisionMaking疑難點(三 RelevantCosting-OneoffPartCDecisionMaking(四

ValueofPerfectinformationisguaranteedtopredictfuturewith100%accuracy.Imperfectinformationisbetterthannoinformationbutmaybewronginthepredictionoffuture.ValueofInformation–Expectedvaluewithperfect/imperfectinformationExpectedvaluewithoutperfect/imperfectinformation

PartCDecisionMaking疑難點(四 PerfectPartCDecisionMaking疑難點(四 PerfectPartCDecisionMaking疑難點(四 PerfectPartCDecisionMaking疑難點(四 PerfectPartDBudgetarySystemand(一Feedback–useoutputtoadjustinputsandthePositiveFeedback–betterthanexpectedresultsbutstillneedactionkeepitortheresultsisontrack,noneedto NegativeFeedback–worseordeviatefrom nning,needtotakeFeedforwardcontrol-useforecastresultstoSingleLoopFeedback-isacontrolwhichregulatestheoutputofaDoubleLoopFeedback–isacontroltochange nitPartDBudgetarySystemand(二）PartDBudgetarySystemand(二）PartDBudgetarySystemand(二）PartDBudgetarySystemand(二）PartETransfer（一）TransferPricing(BuyingDiv 一般來講如果存在外部市場thelowerofext