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1、ConfirmingPagesCHAPTERFOURTEENOperationalPerformanceMeasurement:Sales,Direct-CostVariances,andtheRoleofNonfinancialPerformanceMeasuresAfterstudyingthischapter,youshouldbeableto...1.Explaintheessenceofcontrolsystemsingeneralandoperationalcontrolsystemsinparticular2.Expl
2、ainthetotaloperating-incomevarianceforagivenperiod3.Developageneralframeworkforsubdividingthetotaloperating-incomevarianceintocomponentvariances4.Developstandardcostsforproductcosting,performanceevaluation,andcontrol5.Recordmanufacturingcostflowsandassociatedvariancesi
3、nastandardcostsystem6.DiscussmajoroperatingfunctionsandtheneedfornonfinancialperformanceindicatorsSchmidtMachinery,theexamplecompanyforthischapterandthenext,isawell-established(hypothetical)firmthatproducesahigh-qualitylineofall-weatherfurnitureforuseonpatiosanddecksan
4、dinsunrooms.ProductXV-1isalightweightbutdurableloungechair.Becauseofitsveryhighqualityandreputationfordesigninnovation,Schmidt’sproductsaresoldlargelybycatalog,andoverthefirm’sWebsite;afewhigh-endretailersalsocarrythebrand.Thecompanycurrentlyhasfewdirectcompetitorsinth
5、iscountry,butthereisagrow-ingnumberofcompetitorsfromEuropeandAsia.Atpresent,thefallingdollarhashelpedSchmidtmaintainitsdomesticsalesandtohavesomeopportunitiesforforeignsales,butmanagementisconcernedthattheforeigncompetitorswillsoonbeabletoreducepriceandcompeteeffective
6、ly.Forthisreason,thecompanyislookingforwaystobettermanageitscostsandtoimprovemanufacturingefficiency.TheunderlyingbusinessofSchmidtcanconceptuallybebrokendownintofourmajorprocesses:operatingprocesses,customer-managementprocesses,innovationprocesses,andregulatory/social
7、processes.Schmidtdesirestodesignandimplementacomprehensiveman-agementaccountingandcontrolsystemthatenablesittosuccessfullymeetcompetitivethreatsinasustainablemanner.Asastart,thecompanyhasdecidedtofocusonacontrolsystemasso-ciatedwithitsoperatingprocesses—operationalcont
8、rol,forshort.Thetopicofoperationalcontrolsystems,aspartofamorecomprehensivemanagementaccountingandcontrolsystem,isthe
