新考纲(官方)-part one 2

1第二章：绩效管理SectionB:PerformanceManagement2第一节：成本与差异衡量Topic1:CostandVarianceMeasures3实际与计划结果的比较ComparisonofActualtoPlannedResults成功预算的周期–总预算，标准或具体的期望，调查差异，纠正行动，持续改进，反馈和变化的条件效率–预算资源与实际消耗资源进行比较效果–实现目标的程度，营业收益差异SuccessfulBudgetCycle–masterbudget,standardorspecificexpectations，investingvariance,correctiveaction,continuousimprovement,feedbackandchangedconditionsEfficiency–budgetedresourceamountcomparedtoactualresourceconsumedEffectiveness–howwellattainitsgoals,operatingincomevariance4实际与计划结果的比较ComparisonofActualtoPlannedResults有利/不利差异案例–图表1B-1Favorable/UnfavorableVariancesExample–Figure1B-1,page1115使用弹性预算来分析绩效UseofFlexibleBudgetstoAnalyzePerformance静态预算–保持不变，与预期产出进行全面比较弹性预算–改变预算金额，以反映实际产出水平弹性预算的特征案例–图表1B-2Staticbudget–leftunchanged,allcomparisonmadetoexpectedresultFlexiblebudget–alterthebudgetsamountstoreflectactualoutputlevelCharacteristicsofFlexibleBudgetsExample–Figure1B-2,Page116使用弹性预算来分析绩效UseofFlexibleBudgetstoAnalyzePerformance编制弹性预算的步骤编制静态总预算找到实际数量和产出计算总销售的预算金额计算费用的弹性预算金额案例–图表1B-3StepsinPreparingaFlexibleBudgetPrepareastaticmasterbudgetFindtheactualquantityandoutputCalculatetheflexiblebudgetamountfortotalsalesCalculatetheflexibleamountsforexpensesexample–Figure1B-3,page1157弹性预算差异与销售量差异静态预算差异–分解为弹性预算差异与销售量差异弹性预算差异–实际结果减去弹性预算金额（实际产出）销售量差异–弹性预算金额减去静态预算金额案例–图表1B-4，1B-5FlexibleBudgetVarianceandSalesVolumeVarianceStaticbudgetvariance–brokendownintoflexiblebudgetvarianceandsalesvolumevarianceFlexiblebudgetvariance–actualresultslesstheflexiblebudgetamount(adjustedforactualoutput)Salesvolumevariance–flexiblebudgetamountlessthestaticbudgetamountExample–Figure1B-4,1B-5page116使用弹性预算来分析绩效UseofFlexibleBudgetstoAnalyzePerformance8例外管理ManagementbyException例外管理–集中精力于重大例外，不利与有利，规模与频率，管理层的判断力Managementbyexception–focusattentiononsignificantvariance,unfavorableaswellasfavorable,sizeandfrequency,managementdiscretion9使用标准成本系统UseofStandardCostSystems标准成本–计划目的，预先设定的金额，有价值的管理工具，差异分析的基础Standardcost–forplanningpurposes,predeterminedamount,valuablemanagementtool,foundationforvarianceanalysis10标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation两个组成部分–单位成本动因的标准价格，给定产出水平的标准成本动因数量直接人工和直接材料输入的价格与效率差异直接成本的价格差异直接成本的数量差异Twocomponents–standardrateperunitofthecostdriver,standardnumberofunitsofcostdriverforagiveoutputlevelExample–Figure1B-6,page118PriceandEfficiencyVarianceforDirectLaborandDirectMaterialInputsPricevariancefordirectcosts–page119-120Efficiencyvariancefordirectcosts–page120-12111标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation变动和固定间接费用的耗费差异与效率差异变动间接费用的差异–实际成本，分摊的间接费用和预算间接费用变动间接费用的耗费差异变动间接费用的效率差异SpendingandEfficiencyVarianceforVariableandFixedOverheadVarianceforvariableoverhead–actualcost,appliedoverhead,budgetedoverheadVariableoverheadspendingvariance–page121-122Variableoverheadefficiencyvariance–page12212变动间接费用会计–图表1B-7,1B-8,1B-9固定间接费用的差异–实际固定间接费用，预算固定间接费用，分摊的固定间接费用，图表1B-10，1B-11Variableoverheadaccounting–Figure1B-7,1B-8,1B-9,page123Varianceforfixedoverhead–actualfixedoverhead,budgetedfixedoverhead,appliedfixedoverhead,Figure1B-10,1B-11,page124-125标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation13使用间接费用差异数据来解决其他未知问题–案例销售量，组合，数量差异销售量差异–分解为销售组合和销售数量差异销售组合差异–案例总数量差异–案例Usingoverheadvariancedatatosolveforotherunknowns–example,page126-127SalesVolume,Mix,QuantityVarianceSalesvolumevariance–brokendownintosalesmixvarianceandsalesquantityvariance,page127-128Salesmixvariance–example,page128-129Totalquantityvariance–example,page129-130标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation14直接材料和直接人工的组合和产出差异组合差异–案例产出差异–案例MixandYieldVarianceforDirectMaterialsandDirectLaborMixvariance–example,page129-130Yieldvariance–example,page130标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation15差异分析的延展–其他相似的分解或差异，案例，图表1B-12,1B-13非制造型组织中使用差异分析人工与间接费用更加重要，ABC系统，生产活动ExtensionofVarianceAnalysis-Othersimilarbreakdownorvariance,example,figure1B-12,1B-13,page132-134UsingVarianceAnalysisinNonmanufacturingOrganizationLaborandoverheadaremoreimportant,ABCsystem,Productionactivity标准成本预期的差异分析AnalysisofVariationfromStandardCostExpectation16第二节：责任中心与报告分部Topic2:ResponsibilityCentersandReportingSegments17责任中心的种类TypesofResponsibilityCenter责任中心–定义分部或部门，责任的种类，管理者绩效衡量的自主权和责任收入中心收入中心–对销售负责，但不对制造成本负责，产生贡献的能力，销售减去直接成本Responsibleaccounting–definingsegmentorsubunit,typeofresponsibility,autonomyandtheresponsibilityofmanager,performanceevaluationRevenueCentersRevenuecenters–responsibleforsales,butnotformanufacturingcosts,abilitytoprovideacontribution,saleslessdirectcost,marketingdivision18责任中心的种类TypesofResponsibilityCenter成本中心对控制成本负责，在保持期望质量水平的情况下使成本最小化，财务/HR/客户服务/咨询台都是例子，对直接材料/人工的效率差异和变动间接费用的差异负责CostCenterResponsibleforcontrollingcost,minimizingcostswhilemaintaininganexpectedlevelofquality,finance/HR/customerservice/helpdesksareexample,responsiblefordirectmaterial/laborefficiencyvarianceandvariableoverheadvariance19利润中心利润中心–对成本和收入负责，通常是独立的报告分部，连锁门店投资中心投资中心–对投资，成本和收入负责，内部和外部投资，利润与投资资本的关系ProfitCentersProfitcenters–responsibleforbothcostsandrevenues,oftenseparatereportingsegmen