摘要:本文是Accountin essay范文,针对创新型会计系统探讨了三个问题,分别是管理会计信息在战略和经营决策的作用,性能测量系统和成本核算体系,最后给出了一个简短的结论。
Hereby, the contribution margins analysis by the management accounting can provide insight into this problem. It can be assumed that the contribution margin for Chew and Candy Bar are as follows:
At the first glance, it is probably to choose to produce Candy bar in advance, considering the 37.5% contribution margin per unit. However, when take the constraints factors into account, the result is different.
We can find that the Chew can provide more than ?27000 contribution to the company. Without using this information, the company may choose its profitable product mix in a wrong way and fail to maximize its operating profit.
Secondly, through budgeting, Cash flow management and so on, the MA can assist the manager to make the short-term and long-term planning more effective and efficiently. Cost accounting and pricing are crucial decision involved. Apple plc. may be caught in a dilemma whether to abort a new product because even its cost is higher than the customer expectation, not to mention the price. In the course of target costing, the management accounting can manage the cost starting from customer price expectation information, then calculate the cost for new product and finally, through trade-offs to meet the target cost, which is more feasible to market the product . Furthermore, value chain and customer profitability analysis can be applied to make the process more smooth and successful.
Thirdly, due to the decentralisation, the traditional control and reward system is challenged. New developments are in place to deal with the suboptimal or conflicts among different responsibility centres. To evaluate the actual performance, the MA can employ benchmarking to compare the variance, Economic Value Added, Residual Income and so on. Besides, non-financial information is also taken into consideration, such as the customer complaints and Staff turnover ratio, with the regard of Balanced Scorecard. Finally, the basic purpose of the management accounting information is to issue the external financial report. This could do with information about sales, stock and other asset ().
性能测量系统-2. Performance Measurement system
Performance measurement system (PMS) is part of the management control system. There are two types of the performance measures (PM), which are financial and non-financial measures. Effective PMSs should concern linkage with the organization's strategies, correspondence with structure and decision-making process and motivation for employees. The important of principle of PM is controllability. The ultimate goal of the performance measurement should be improve the performance of the companies or divisions, or individuals.
In this case, Apple plc. has adopted a single historical financial measures - profit margin. Although the benefits of the financial measures are observed, such as comparable, reliable, comprehensible and goal congruence, there are several problems encountered in this system in the context of decentralisation.
First and foremost, comparing to the new measures, like Balanced Scorecard, the financial measures ignore intangibles and do not reveal the economic income completely. Secondly, they are historical and short-term indicators, which is lagging and do not reflect the future performance. Furthermore, only relying on the financial measurement will lead to suboptimisation o
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