管理会计:概述
Managerial Accounting : An Overview
管理会计概述
1 Many different kinds of organization affect our daily lives. Manufacturers, retailers, service industry firms, agribusiness companies, non-profit organizations, and government agencies provide us with a vast array of goods and services. All of these organizations have two things in common. First, every organization has a set of goals or objectives . An airline’s goal might be profitability and customer service. A city police department’s goal would include public safety and security coupled with cost minimization. Second, in pursuing an organization’s goals, managers need information. The information needs of management range across financial, production, marketing , legal, and environmental issues. Generally, the larger the organization is, the greater is management’s need for information.
许多不同类型的组织影响我们的日常生活。制造商,零售商,服务行业企业,农业企业,非盈利组织和政府机构为我们提供种类繁多的产品和服务。所有这些组织都有两个共同点:首先,每个组织都有一组目标或目的。航空公司的目标可能是盈利能力和服务客户。城里警局的目标可能包括公共安全和在保证安全的前提下使成本最小化。其次,要实现组织的目标,管理人员需要信息。管理所需的信息横跨金融,生产,营销,法律和环境方面。一般来说,组织越大,管理人员对信息的需求就越大。
2 Managerial accounting is part of an organization’s management information system. Managers rely on managerial accounting information to plan and control an organization’s operations. In this chapter, we will explore the role of managerial accounting within the overall management process.
管理会计是组织管理信息系统的一部分。管理人员靠管理会计的信息来规划和控制组织的运营。在本章中,我们将探讨管理会计在整体管理过程中的作用。
Organizations and Their Goals 组织及其目标
3 The goals of organization vary widely. Some of the most frequently stated organizational goals are.
组织的目标有很大的不同。一些最经常提及的组织的目标是:
Profitability Market diversification
Growth Product quality
Financial self-sufficiency Environmental responsibility
Cost minimization Community service
Product leadership
盈利能力 市场多元化
增长 产品质量
财务自给 环保责任
成本最小化 社区服务
产品领先
4 Aetna Casualty and Life, a $72 billion insurance company, listed the following goals in a recent annual report to its stockholders:
To provide responsive, market-oriented products and services to customers
To achieve superior performance in return on investment and growth in earning per
common share
To maintain the highest ethical standards
To play a significant role in the development of positions on regulatory, legislative, and
environmental issues
To recognize employees and agents as its greatest assets and most crucial factors in
achieving success
安泰保险,一家注册资本为720亿美元的保险公司,在最近的年度报告中向它的股东列
出了以下目标:
为客户提供有效,以市场为导向的产品和服务
实现更高的投资回报和增加每股普通股的收益
保持最高的道德标准
在保险监管、立法、和环境问题的发展中起重要作用
把雇员和代理人作为最大的资产和取得成功的关键因素
The Management Process 管理过程
5 The owners, directors, or trustees of an organization set the organization’s goals, often with the help of management. For example. IBM’s goals are set by its board of directors,who are elected by the company’s stockholders. The goals of Cornell University are established by its board of trustees.
6 Whatever the goals of an organization are, the task of management is to see that they are achieved. In pursuing an organization’s goals, managers engage in four activities:
● Decision making
● Planning
● Directing operational activities
● Controlling
无论一个组织的目标是什么,管理的任务就是看要实现什么。在实现组织的目标的时候,管理者要做四件事:
● 做决定
● 规划
● 指导经营活动
● 控制
Decision Making 做决定
7 Suppose Olympia Regional Hospital’s board of trustees has chosen, as one of the hospital’s goals, to establish comprehensive health care in a nearby economically depressed neighborhood. What is the best way to accomplish that goals? Should an outpatient clinic be built in the neighborhood? Or would several mobile health units serve the purpose more effectively? Perhaps a community outreach program should be established, in which physicians speak in schools and civic organizations. How will each of these alternatives mesh with the hospital's other goals, which include financial self-sufficiency? The hospital management must make a decision regarding the best way to bring health care into the neighborhood, which means choosing among the available alternative.
假设奥林匹亚地区医院董事会选择把在附近经济落后地区建立综合医疗保健部作为医院的目标之一。那怎样最好的完成这一目标?门诊部应该建在附近吗?是否提供几个移动医疗点会更有效?也许应该制定一个社区推广计划,让医生在学校和民间织中进行宣传。如何将这些选择与包括财务自给的其他目标相结合?医院管理部门必须就将卫生保健带进社区的方式做出决定,在所有可选择的方案中选出最佳方案。
Planning
8 let’s assume that Olympia Regional Hospital’s administrator has decided to build an
outpatient clinic. How will the clinic be organized and operated? How many physicians, nurses, medical technicians, and support personnel will needed? How many examination and treatment rooms will be required, and how should they be equipped? How much will it cost to operate the clinic for a year, and how much money will be saved at the hospital? Finally, how should the clinic’s services be priced, keeping in mind its economically depress location? The hospital’s management must plan for running the clinic, which means developing a detailed financial and operational description of anticipated operations.
规划
让我们假设奥林匹亚地区医院管理人员已经决定建立一个门诊部。这一诊所将如何组织和运作?将需要多少医生,护士,药剂师和后勤人员的?又需要多少检查和治疗室,应如何配备?开一年诊所要花费多少钱,医院又要准备多少备用金?最后,在考虑诊所经济条件有限的前提下,诊所的服务该如何定价?医院的管理必须在诊所运营前计划好,这意味着要生成预期操作的详细财务和业务描述。
Directing Operational Activities
9 Now the clinic has been built, equipped, and staffed. How many physicians should be on duty on Saturday morning? How much penicillin should be kept on hand? Should sports physicals be done at the clinic or in the school? How much cash will be needed to meet the payroll, pay the utility bills, and buy medical supplies next month? All of these questions fall under the general heading of directing operational activities, which means running the organization on a day-to -day basis.
指导经营活动
现在诊所已经建成,设备和医务人员也已经配好。那么,周六早上该有多少医生值班?要储备多少青霉素?体育体检该在诊所还是在学校做?需要准备多少资金来支付工资,水电费,和购买下个月的医疗用品。所有这些问题都属于指导经营活动的范围,这意味着管理者要组织在日常的大小事务。
Controlling
10 Let’s assume the clinic has operated for six months. Is the clinic’s goal being accomplished? More specifically, have the clinic’s operation adhered to the plans developed by management for achieving the goal? In seeking to answer these questions, management is engaged in control, which means ensuring that the organization operated in the intended manner and achieves its goals.
控制
假设诊所经营了六个月。是否诊所的目标正在实现?更具体地说,诊所是否在朝着计划的方向走,在管理下实现目标?为了回答这些问题,管理者要参与控制,即确保机构以预期的方式运作,实现它的目标。
The Role of Managerial Accounting 管理会计的作用
11 For all of the managerial activities described in the preceding section, managers need information. That information comes from a variety of sources, including economists, financial experts, marketing and production personnel, and the organization’s managerial accountants.
在上一节中描述的所有管理活动中,管理人员都需要的信息。这些信息有多种来源,包括经济学家,金融专家,市场营销和生产人员,以及机构的管理会计师。
Objectives of Managerial Accounting Activity
12 The four major objectives of managerial accounting activity are:
Providing managers with information for decision making and planning ‘
● Assisting managers in directing and controlling operational activities
● Motivating managers and other employees toward the organization’s goals
● Measuring the performance of subunits, managers, and other employees within the
organization
管理会计活动的目标
管理会计活动的四个主要目标是:
为管理者的决策和规划提供信息
协助管理者指挥和控制经营活动
激励管理人员和其他员工实现组织的目标
评估组织内部单位,管理者和其他员工的绩效
13 Although much of the information provided by managerial accountants is financial, there is a strong trend toward the presentation of substantial nonfinancial data as well. Managerial accountants supply all kinds of information to management‘s role in decision making and managing the organization's activities. Contemporary managerial-accounting systems are focusing more and more on the activities that occur on all levels of the organization. Measuring, managing, and continuously improving operational activities are critical to an organization’s success.
虽然管理会计师提供的大部分是财务信息,但要求管理会计师提供大量非财务数据的倾向越来越强。管理会计师为管理者提供各类信息,帮助管理者做出决策和管理组织的经营活动。 现代管理会计制度越来越多地关注组织的各层所发生的活动。测量,管理,不断改善经营活动对一个组织的成功至关重要。
14 To illustrate the four objectives of managerial accounting activity, let us continue with the example of Olympia Regional Hospital.
为了说明管理会计活动的四个目标,让我们继续谈谈奥林匹亚地区医院的例子。
Providing Managers with Information for Decision Making and Planning
15 For virtually all major decisions, the hospital’s management would rely largely on managerial accounting information. For example, the decision to establish the new clinic would be influenced heavily by estimates of the costs of building the clinic and maintaining it throughout its life. The hospital’s managers would also rely on managerial accounting data in formulating plans for the clinic’s operations. Prominent in those plans would be a budget detailing the projected revenues and costs of providing health care.
为管理者提供做决策和制定计划的信息
在做几乎所有的重大决策前,医院的管理层会在很大程度上依赖管理会计信息。以建立新诊所的决定为例,它在很大程度受对建诊所和保持它一直营运所需的大概费用的预估的影响。医院的管理者也将根据管理会计的数据制定诊所的运营计划。这些计划会重点突出对收入和提供医疗保健费用的预算。
16 Assisting Managers in Directing and Controlling Operational Activities
Directing and controlling day-to-day operations requires a variety of data about the process of providing health care services. For example, in directing operational activities, management would need data about the cost of providing medical services in order to set service fees and seek reimbursement from insurance companies. Finally, in controlling operations, management would compare actual costs incurred with those specified in the budget.
协助经理指挥和控制运营活动
指挥和控制日常运作需要各种关于提供医疗保健服务过程的数据。例如,在指挥经营活动
时,管理者需要有关医疗服务成本的数据以拟定出要收取的服务费及能寻求能保险公司报销的费用的数据。最后,在控制运营活动时,管理者要比较发生的实际费用及其预算成本。 17 Managerial accounting information often assists management through its attention-directing function. Managerial accounting reports rarely solve a decision problem. However, managerial accounting information often directs managers’ attention to an issue that requires their skills. To illustrate, suppose Olympia Regional Hospital’s clinic incurred electricity costs that significantly exceeded the budget. This fact does not explain why the budget was exceeded, nor does it tell management what action to take, but it does direct management’s attention to the situation. Suppose that upon further investigation, the accounting records reveal that the local electric rates have increased substantially. This information will help management in framing the decision problem. Should steps be taken to conserve electricity? Should the clinic’s hours be curtailed? Perhaps management should consider switching to natural gas for heating.
管理会计信息往往是通过其注意力导向功能来协助管理。管理会计报告很少解决决策问题。假设在进一步调查中,会计记录显示,当地电价大幅增加。这些信息将帮助管理层列出解决这一问题的决策。应采取措施节约用电?诊所的营业时间是否该缩短?或者管理层应该考虑改用天然气取暖。
18 Motivating Managers Toward the Organization’s Goals
Organization have goals. However, organizations are comprised of people who have goals of their own. The goals of individuals are diverse, and they do not always match those of the organization. A key purpose of managerial accounting is to motivate managers to direct their efforts toward achieving the organization’s goals. One means of achieving this purpose is through budgeting. In establishing a budget for Olympia Regional Hospital’s outpatient clinic, top management indicates how resources are to be allocated and what activities are to be emphasized. When actual operations do not conform to the budget, the clinic’s managers will be asked to explain the reasons for the deviation.
激励管理者向着组织的目标前进
组织有组织的目标,但组织也是由有自己目标的人组成。个人的目标是多种多样的,他们的目标并不总是与组织的目标一致。管理会计的主要目的是激励管理者,使他们朝着组织的目标前进。通过预算实现这一目是其一种方法。在奥林匹亚地区医院门诊的预算中,高层管理人员明确如何资源进行分配,强调什么活动更重要。当实际操作不符合预算时,该诊所的管理者将被要求解释出现偏差的原因。
19 Measuring the Performance of Managers and Subunits Within the Organization One means of motivating people toward the organization‘s goals is to measure their performance in achieving those goals. Such measurements then can be used as the basis for rewarding performance trough positive feedback, promotion, and pay raises. For example, most large corporations compensate their executives, in part, on the basis of the profit achieved by the subunits they manage. For Olympia Regional Hospital’s outpatient clinic, performance measures might focus on the success of the clinic in promoting prenatal care and other forms of preventive medicine in the neighborhood. Achieving such goals would also support the main hospital’s goal of reducing crowding in its emergency room.
评估管理者表现和组织内部单位绩效
激励员工朝着组织目标前进的另一种方法是,评估他们在实现这些目标时的表现。评估结果可以作为奖励,升职和加薪的标准。例如,大多数大公司会在高管管理的子公司实现利润的基础上,回馈他们的高管。对于奥林匹亚地区医院的门诊部来说,评估的表现可能集中在提
高附近地区产前护理和预防其他疾病的水平上。实现这些目标也将对实现缓解急诊室拥挤状况这一医院的主要目标有所帮助。
20 In addition to measuring the performance of people, managerial accountants measure the performance of an organization’s subunits, such as divisions, product line, geographical territories, and departments. These measurements help the subunits’ managers obtain the highest possible performance level in their units. Such measurements also help top management decide whether a particular subunit is a viable economic investment. For example, it may turn out that Olympia Regional Hospital’s new clinic proves too costly an activity to continue, despite the efforts of a skilled management team.
除了评估人的表现,管理会计也评估组织的下属单位,如分公司,产品线,地域地区,各部门的表现。这些评估帮助下属单位的管理者在他们单位发挥最高水平。这种测量还可以帮助高层管理人员判断一个特定下属单位是否值得经济投资。例如,奥林匹亚地区医院的新诊所可能会被断定为:尽管有技术精湛的管理团队的努力,新诊所继续营业的开销还是过大。 21 EXHIBIT 11-1 The relationship among the Cost Accounting, Managerial Accounting, and Financial Accounting, in a company’s accounting system
EXHIBIT11-1在企业的会计制度中,成本会计,管理会计和财务会计之间的关系
Managerial Versus Financial Accounting
22 Take another look at the four major objectives of managerial accounting activity. Notice that
the focus in each of these objectives is on managers. Thus, the focus of managerial accounting is on the needs of managers within the organization,rather than interested parties outside the
organization . 管理和财务会计
再看一下管理会计活动的四大目标。请注意,实现这些目标的重点是管理者。因此,管理会计的重点是企业内部管理者的需求,而不是企业外部利益相关方。
23 Financial accounting is the use of accounting information for reporting to parties outside
the organization. The annual report distributed by McDonald’s Corporation to its stockholders is
an example of the output from a financial accounting system. Users of financial accounting
information include current and prospective stockholders, leaders, investment analyst, unions,
consumer groups, and government agencies.
财务会计是用会计信息向企业外部各方汇报企业情况。麦当劳公司给它的股东提交的财务报告就是财务会计系统输出信息的一个例子。财务会计信息使用者包括现有的和潜在的股东,领导者,投资分析师,工会,消费者团体和政府机构。
24 There are many similarities, between managerial accounting information and financial
accounting information because they both draw upon data from an organization’s basic
accounting system. This is the system of procedures, personnel, and computers used to
accumulate and store financial data in the organization. One part of the overall accounting
system is the cost accounting system, which accumulates cost date for use in both managerial
and financial accounting. For example, production cost data typically are used in helping
managers set prices, which is a managerial accounting use. However, production cost data also
are used to value inventory on a manufacturer’s balance sheet, which is a financial accounting
use.
管理会计信息和财务会计信息之间有许多相似之处,因为他们的数据源来自于一个企业的基础会计系统。这个系统包括企业内的系统程序、工作人员及用于累计并存储金融数据的计算机。成本核算体系是整个会计制度的一个部分,它管理和财务会计提供成本数据。例如,生产成本数据通常用来帮助管理者制定价格,这是管理会计中的使用。然而,生产成本数据在制造商的资产负债表中也被记为库存价值,这在财务会计中的使用。
25 EXHIBIT 11-2 Differences Between Managerial and Financial Accounting 管理会计和财务会计的区别
Managerial Accounting管理会计 Financial Accounting 财务会计
Users of Information信息的使用者
Manager, within the organization Interested parties, outside the organization
管理者,企业内部 利益相关方,企业外部
Regulation 规定
Not required and unregulated, since Required and must conform to generally accepted it is intended only for management . accounting principles. Regulated by the Financial Accounting Standards Board, and, to a lesser
degree , the Securities and Exchange Commission.
不是必需的,无需校准,因为它是 必需的,并且必须符合一般公认会计原则。由 为内部管理人员准备的 财务会计准则委员会监管,并在较小的程 度上,由美国证券交易委员会监管。 Source of Date 数据来源
The organization’s basic accounting system, Almost exclusively drawn from the
plus various other sources, such as organization’s basic accounting system,
rates of defective products manufactured, which accumulates financial information. physical quantities of material and labor
used in production, occupancy rates in hotels
and hospitals, and average take-off delays in
airlines.
该组织的基本的会计制度,加上其他各种来源,如制造缺陷的产品的概率,材料的质量和 在生产中使用的劳动力,酒店和医院的入住率,及航空公司起飞的平均延误率。
几乎全部来自企业的基本的会计系统,积累的财务信息。
Nature of Reports and Procedures 报告和程序的性质 Reports often focus on subunits within the Reports focus on the enterprise in
organization, such as departments, its entirety. Based almost exclusively
divisions, geographical regions, or product on historical transaction data.
lines. Based on a combination of historical
data, estimates, and projections of future events.
报告往往侧重于企业内的下属单位,如部门,部门,地地区或产品线。基于历史数据的合计,估计,预测未来会发生的事。
报告着眼于企业整体。几乎完全基于历史数据。