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

The performance report for Waikiki Sands Hotel shows the relationships between the February performance reports for several of its subunits.

The numbers for the Grounds and Maintenance Department, the Housekeeping and Custodial Department, and the Kitchen are in parentheses.

These subunits are cost centers, so the numbers shown are expenses.

All of the other subunits shown are either profit centers or investment centers.

The numbers for these subunits are profits, so they are not enclosed in parentheses.

The kitchen is the lowest-level subunit shown.

The total expense line from the kitchen performance report is included as one line in the performance report for the Food and Beverage Department.

Also included are the total profit figures for the department’s other two subunits: Banquets and Catering, and Restaurants.

The hierarchy of performance reports starts at the bottom and builds toward the top, just like the organization structure.

Each manager in the organization receives the performance report for his or her own subunit in addition to the performance reports for the major subunits in the next lower level. (LO3)



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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 AccountingInformation versus BlameControllabilityMotivating Desired Behavior12-11Segmented 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 Analysis and 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

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