chap_[管理成本会计]_cga_ma_managerial_accounting__management_accounting_课件

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1、chap013_[管理成本会计]_CGA_MA1_Managerial_Accounting__management_accounting_课件SegmentReporting,Decentralization,andtheBalancedScorecardChapter13DecentralizationinOrganizationsBenefitsofDecentralizationTopmanagementfreedtoconcentrateonstrategy.Lower-levelmanagersgainexperienceindecision-making.Decision

2、-makingauthorityleadstojobsatisfaction.Lower-leveldecisionsoftenbasedonbetterinformation.Lowerlevelmanagerscanrespondquicklytocustomers.DecentralizationinOrganizationsDisadvantagesofDecentralizationLower-levelmanagersmaymakedecisionswithoutseeingthe“bigpicture.”Maybealackofcoordinationamongauton

3、omousmanagers.Lower-levelmanager’sobjectivesmaynotbethoseoftheorganization.Maybedifficulttospreadinnovativeideasintheorganization.Cost,Profit,andInvestmentsCentersResponsibilityCenterCostCenterProfitCenterInvestmentCenterCost,profit,andinvestmentcentersareallknownasresponsibilitycenters.CostCent

4、erAsegmentwhosemanagerhascontrolovercosts,butnotoverrevenuesorinvestmentfunds.ProfitCenterAsegmentwhosemanagerhascontroloverbothcostsandrevenues,butnocontroloverinvestmentfunds.RevenuesSalesInterestOtherCostsMfg.costsCommissionsSalariesOtherInvestmentCenterAsegmentwhosemanagerhascontrolovercosts

5、,revenues,andinvestmentsinoperatingassets.CorporateHeadquartersResponsibilityCentersCostCentersInvestmentCentersSuperiorFoodsCorporationprovidesanexampleofthevariouskindsofresponsibilitycentersthatexistinanorganization.ResponsibilityCentersSuperiorFoodsCorporationprovidesanexampleofthevariouskin

6、dsofresponsibilitycentersthatexistinanorganization.ProfitCentersResponsibilityCentersCostCentersSuperiorFoodsCorporationprovidesanexampleofthevariouskindsofresponsibilitycentersthatexistinanorganization.LearningObjective1Prepareasegmentedincomestatementusingthecontributionformat,andexplainthedif

7、ferencebetweentraceablefixedcostsandcommonfixedcosts.DecentralizationandSegmentReportingAsegmentisanypartoractivityofanorganizationaboutwhichamanagerseekscost,revenue,orprofitdata.PopularFoodsAnIndividualStoreASalesTerritory