Bài giảng môn Kế toán, kiểm toán - Chapter 12: Responsibility accounting, operational performance measures, and the balanced scorecard

Responsibility Accounting, Operational Performance Measures, and the Balanced ScorecardChapter 12McGraw-Hill/IrwinCopyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.Responsibility AccountingResponsibility accounting is used to measure the performance of people and departments to foster goal congruence.12-2Responsibility CentersA subunit in an organization whose manager is held accountable for specified financial results.12-3Responsibility Centers Cost Center Segment has control over the incurrence of costs.The Paint Departmentin an automobile plant. Revenue Center Segmentis responsiblefor the revenue of a unit.The ReservationsDepartment of an airline.12-4Responsibility Centers Profit Center Segment has control over both costs and revenues.Company-owned restaurant in a fast-food chain. Investment Center Segment has control over profits and invested capital. A division of alarge corporation.12-5Performance ReportsShow the budgeted and actual amounts, and the variances between these amounts, of key financial results appropriate for the type of responsibility center.12-6Performance Reports12-7Cost AllocationThe process of assigning the costs in the cost pool to the cost objects is called cost allocation or cost distribution.12-8Cost Allocation BasesAn allocation base is a measure of activity, physical characteristic, or economic characteristic that is associated with the responsibility centers, which are the cost objects in the allocation process.12-9Activity-Based Responsibility AccountingTraditional responsibility-accounting systems tend to focus on the financial performance measures of cost, revenue, and profit for subunits of the organization.Activity-based costing systems associate costs with the activities that drive those costs. In activity-based responsibility accounting, attention is directed not only to costs incurred but also to the activity creating the cost.12-10Behavioral Effects of Responsibility AccountingInformationversusBlameControllabilityMotivatingDesiredBehavior12-11Segmented ReportingSegmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole.A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. 12-12Segmented ReportingDivisions•Units•Aloha Hotels and ResortsOahu DivisionMaui DivisionWaikiki Sands HotelDiamond Head LodgeWaimea Beach Resort12-13Segmented Reporting12-14Key Features of Segmented Reporting Contribution format. Controllable versus uncontrollable expenses. Segmented income statement.12-15Customer Profitability Analysisand Activity-Based CostingLet’s see, I need . . . Special credit terms, Small order lots, Special packing, Great field service, and JIT delivery.We can handlethat - but we need to quote a price thatreflects the value of these services.CompanySales RepCustomer12-16Operational Control Measures in Today’s Manufacturing Environment12-17Operational Performance Measures in Today’s Manufacturing EnvironmentRaw Material & Scrap ControlQuality Lead timeCost of scrapTotal costInventory ControlAverage valueAverage holding timeRatio of inventory value to sales revenue12-18Operational Performance Measures in Today’s Manufacturing EnvironmentMachine PerformanceAvailability DowntimeMaintenance recordsSetup timeProduct QualityWarranty claimsCustomer complaintsDefective productsCost of rework12-19Operational Performance Measures in Today’s Manufacturing EnvironmentProductionManufacturing cycle timeVelocityManufacturing cycle efficiencyDelivery% of on-time deliveries% of orders filledDelivery cycle time12-20Operational Performance Measures in Today’s Manufacturing EnvironmentProductivityAggregate productivityPartial productivityInnovation and LearningPercentage of sales from new productsCost savings from process improvements12-21Balanced ScorecardThe balanced scorecard is a balanced approach to the area of performance evaluation. Employees are evaluated on a series of financial and nonfinancial measures in a variety of areas.12-22