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1、管理会计专业术术语词汇AAbsorpttion ccostinng A pproducct-cosstingmethod that assiggns alll mannufactturinggcosts tto a pproducct: diirect materrials,direct laborr, varriablee overrhead, andfixed ooverheead.Absorpttion-ccostinng (fuull-coostingg) inccomeIncome compuuted uusing afunctioonallyy-baseed staatemennt
2、. Coost offgoods ssold iincluddes alll varriablee manuufactuuringcosts aand a portiion offfixed ffactorry oveerheadd.Accountting rrate oof retturn TThe raate offreturn obtaiined bby divvidingg the averaageaccountting nnet inncome by thhe oriiginallinvestmment (or byy averrage iinvesttment).Activitty
3、 A bbasic unit of woork peerformmedwithin an orrganizzationn. It alsocan be definned ass an aaggreggationn ofactionss withhin ann orgaanizattion uusefullto manaagers for ppurposses off plannning,controllling, and decission mmakingg.Activitty anaalysiss The proceess off idenntifyiing,describbing, and
4、 eevaluaating theactivitties aan orgganizaation perfoorms.Activitty atttributtes Noonfinaanciall andfinanciial innformaation itemss thatt desccribeindividdual aactiviities.Activitty buddgetinng Thee proccess oof esttimatiingthe demmand ffor eaachactivittys ooutputt and assesssing thecost off resoour
5、cess requuired to prroduceethis ouutput.Activitty cappacityy The numbeer oftimes aan acttivityy can be peerformmed.Activitty dicctionaary A list of acctivittiesdescribbed byy speccific attriibutess suchhas namee, deffinitiion, cclassiificattion aasprimaryy or sseconddary, and aactiviitydriver.Activi
6、tty driivers Factoors thhat meeasureethe connsumpttion oof acttivitiies byy prodductsand othher coost obbjectss.Activitty eliiminattion TThe prrocesss ofeliminaating nonvaalue-aadded activvitiess.Activitty fleexiblee budgget Thhe preedictiionof whatt actiivity costss willl be aasactivitty usaage chh
7、angess.Activitty inpputs TThe reesourcces coonsumeedby an aactiviity inn prodducingg itsoutput (theyy are the ffactorrs thaat enaablethe acttivityy to bbe perrformeed).Adminisstratiive coosts AAll coosts aassociiatedwith thhe genneral adminnistraationof the organnizatiion thhat caannot bereasonaably
8、 aassignned too eithher maarketiingor prodductioon.Advancee priccing aagreemments (APAss)Agreemeents bbetweeen thee Inteernal RevennueServicee and a taxxpayerr on ttheacceptaabilitty of a traansferr pricce. Thheagreemeent iss privvate aand iss binddingon bothh partties ffor a speciified perioodof ti
9、mee.Aesthettics AA quallity aattribbute tthat iisconcernned wiith thhe apppearannce offtangiblle prooductss (forr exammple, styleeand beaauty) as weell ass the appeaaranceeof the facillitiess, equuipmennt, peersonnnel,and commmuniccationn mateerialss assoociateedwith seervicees.Allocattion AAssignnm
10、ent of inndirecctcosts tto cosst objjects.Annuityy A seeries of fuuture cash flowss.Appliedd overrhead Overhhead aassignnedto prodductioon usiing prredeteermineedrates.Appraissal coosts CCosts incurrred tto detterminnewhetherr prodducts and sserviccesare connformiing too requuiremeents.BBalanceed Sc
11、oorecarrd (See Sttrateggicbassedresponssibiliity acccounttingsystem.)Base peeriod A priior peeriod used toset thee bencchmarkk for measuuring produuctiviitychangess.Batch-llevel activvitiess Actiivitiees thaatare perrformeed eacch timme a bbatch isproduceed.Benchmaarkingg An aapproaach thhat ussesbe
12、st prracticces ass the standdard fforevaluatting aactiviity peerformmance.Best-fiittingg linee The line that fits a settof dataa poinnts thhe besst in the ssensethat thhe summ of tthe sqquaredd deviiationnsof the data pointts froom thee lineeis the smalllest.Bindingg consstrainnts Coonstraaintswhose
13、 rresourrces aare fuully uutilizzed.Break-eeven ppoint The ppoint wheree totaalsales rrevenuue equuals ttotal costss;the poiint off zeroo proffits.Activitty outtput TThe reesult or prroducttof an aactiviity.Activitty outtput mmeasurre Thee numbberof timees an activvity iis perrformeed. Itt isthe qua
14、antifiiable measuure off the outpuut.Activitty redductioon Deccreasiing thhe timmeand ressourcees reqquiredd by aan acttivityy.Activitty sellectioon Thee proccess oofchoosinng amoong seets off actiivitieescaused by coompetiing sttrateggies.Activitty shaaring Increeasingg the efficciencyyof neceessar
15、yy actiivitiees by usinggeconomiies off scalle.Activitty vollume vvariannce Thhe cosst ofthe acttual aactiviity caapacitty acqquireddand thee capaacity that shoulld be used.Activitty-bassed coost (AABC) ssystemm Acost syystem that firstt tracces coosts ttoactivitties aand thhen trraces costss fromma
16、ctivitties tto prooductss.Activitty-bassed coostingg (ABCC) A ccostassignmment aapproaach thhat fiirst uusesdirect and ddriverr traccing tto asssigncosts tto acttivitiies annd theen usees driiversto assiign coosts tto cosst objjects.Activitty-bassed maanagemment (ABM) Asystemwwide, integgratedd appr
17、roach thatfocusess manaagemennts aattenttion oonactivitties wwith tthe obbjectiive off imprrovinggcustomeer vallue annd thee proffitachieveed by proviiding this valuee. Itincludees driiver aanalyssis, aactiviityanalysiis, annd perrformaance eevaluaation,and draaws onn actiivity-basedd costtingas a m
18、aajor ssourcee of iinformmationn.Activitty-bassed maanagemment (ABM)accountting ssystemm An aaccounnting systeemthat emmphasiizes tthe usse ofactivitties ffor asssigniing annd mannaginggcosts.Activitty-bassed reesponssibiliity acccounttingA contrrol syystem definned byycenteriing reesponssibiliity o
19、nn proccessessand teaams whhere aactiviity peerformmanceis meassured in teerms oof timme, quualityy,and effficienncy.Actual costiing Ann apprroach that assiggnsactual costss of ddirectt mateerialss,direct laborr, andd overrhead to prroductts.Adjusteed cosst of goodss soldd The costof goodds solld af
20、tter alll adjjustmeentsfor oveerheadd variiance are mmade.G l o ss s a r y68183_gglossaary_8449-8600.qxd 1/22/04 2:27 PMM Pagee 849Budget commiittee A commmitteee ressponsiiblefor settting budgeetarypoliciees andd goalls, reeviewiing annd appprovinngthe buddget, and rresolvving aanydiffereences that
21、 may aarise in thhe buddgetarryprocesss.Budget direcctor TThe inndividdual rresponnsibleefor cooordinaating anddirectiing thhe oveerall budgeetingprocesss.Budgetaary sllack TThe prrocesss ofpaddingg the budgeet by overeestimaatingcosts aand unnderesstimatting rrevenuues.Budgetss Planns of actioon ex
22、ppresseed infinanciial teerms.CCapitall budggetingg The proceess offmaking capittal innvestmment ddecisiions.Capitall inveestmennt deccisionns Theeprocesss of pplanniing, ssettinng goaals anndprioritties, arrannging finanncing, andidentiffying criteeria ffor maaking longtterminvestmments.Carryinng c
23、ossts Thhe cossts off holddinginventoory.Cash buudget A dettailedd plann thatt outllinesall souurces and uuses oof cassh.Causal factoors Acctivitties oor varriableesthat innvoke serviice coosts. Generrally, itis desiirablee to uuse caausal factoors assthe bassis foor alllocatiing seervicee costts.Ce
24、ntrallized decission mmakingg A syystemin whicch deccisionns aree madee at tthetop levvel off an oorganiizatioon andd locaalmanagerrs aree giveen thee charrge too impllementtthem.Certifiied Innternaal Audditor (CIA) Aperson who hhas paassed a commpreheensiveeexaminaation desiggned tto enssuretechnic
25、cal coompeteence aand haas twooyears experriencee.Certifiied Maanagemment AAccounntant(CMA) AA persson whho hass passsed arigorouus quaalifyiing exxaminaation, hasmet an experriencee requuiremeent, aandparticiipatess in ccontinnuing educaation.Certifiied Puublic Accouuntantt (CPAA) Aperson who iis p
26、errmitteed (byy law) toserve aas an exterrnal aauditoor andd whomust paass a natioonal eexaminnationn andbe liceensed by thhe staate inn whicch heor she practtices.Continuuous rreplennishmeent A systeemwhere aa manuufactuurer aassumees thee inveentoryymanagemment ffunctiion foor theeretaileer.Contri
27、bbutionn marggin Saales rrevenuueminus ttotal variaable ccost oor priice miinusunit vaariablle cosst.Contribbutionn marggin raatio CContriibutioonmargin dividded byy salees revvenue.It is tthe prroporttion oof eacch salles doollaravailabble too coveer fixxed coosts aandprovidee for profiit.Controll
28、The proceess off settting sstandaards,receiviing feeedbacck on actuaalperformmance, and takinng corrrectiiveaction wheneever aactuall perfformanncedeviatees siggnificcantlyy fromm plannnedperformmance.Controll actiivitiees Acttivitiies peerformmedby an oorganiizatioon to preveent orr deteectpoor quu
29、alityy (beccause poorqualityy may existt).Controll costts Cossts inncurreed froomperformming ccontrool acttivitiies.Controll limiits Thhe maxximum allowwabledeviatiion frrom a standdard.Controlllablee costts Cossts thhat maanagerrshave thhe powwer too inflluencee.Controlller TThe chhief aaccounnting
30、 officcer;superviises aall acccounttingdepartmments.Controllling The mmanageerial activvityof moniitorinng a pplanss impllementtationnand takking ccorrecctive actioon asneeded.Converssion ccost TThe suum of direcct labborcost annd oveerheadd costt.Core obbjectiives aand meeasurees Thooseobjectiives
31、aand meeasurees commmon ttomost orrganizzationns.Cost Thhe cassh or cash equivvalenttvalue ssacrifficed for ggoods and sserviccesthat arre exppectedd to bbring a currrentor futuure beenefitt to tthe orrganizzationn.Cost asssignmment TThe prrocesss of aassociiatinggthe cossts, oonce mmeasurred, wwith
32、the uniits prroduceed.Cost beehavioor Thee way in whhich aacost chhangess in rrelatiion too channges iinactivitty usaage.Cost ceenter A divvisionn of aa comppanythat iss evalluatedd on tthe baasis oof cosst.Coefficcient of coorrelaation The ssquareeroot off the coeffficiennt of deterrminattion,which
33、 iis useed to expreess nootonly thhe deggree oof corrrelattion bbetweeentwo varriablees butt alsoo thedirectiion off the relattionshhip.Coefficcient of deetermiinatioon Thee perccentaggeof totaal varriabillity iin adependeent vaariablle (e.g., ccost) that isexplainned byy an iindepeendentt variiable
34、(e.g., activvity llevel). It assummes avalue bbetweeen 0 aand 1.Committted fiixed eexpensses Exxpenseesincurreed forr the acquiisitioon of longttermactivitty cappacityy, usuually as thheresult of sttrateggic pllanninng.Committted reesourcces Reesourcces thhatare purrchaseed in advannce off usagge.Th
35、ese rresourrces mmay orr may not hhaveunused (exceess) ccapaciity.Common costss The costss of rresourrcesused inn the outpuut of two oor morreservicees or produucts.Common fixedd expeenses Fixedd expeensesthat caannot be diirectlly traacedto indiividuaal seggmentss and that areunaffeccted bby thee e
36、limminatiion off anyone seggment.Comparaable uunconttrolleed priicemethod The ttransffer prrice mmost ppreferrredby the Interrnal RRevenuue Serrviceunder SSectioon 4822. Thee compparablleuncontrrolledd pricce is essenntiallly equualto the markeet priice.Compounnding of innteresst Payying iintereesto
37、n inteerest.Constraaint sset Thhe colllectiion off allconstraaints that pertaain too a paarticuularoptimizzationn probblem.Constraaints Matheematiccal exxpresssionsthat exxpresss resoource limittationns.Consumpption ratioo The propoortionn ofan overrhead activvity cconsummed byy aproductt.Continuuou
38、s bbudgett A mooving twelvvemontthbudget with a futture mmonthadded aas thee currrent mmonth expirres.Continuuous iimprovvementt The proceessof searrchingg for ways of inncreassingthe oveerall efficciencyy and produuctiviityof actiivitiees by reduccing wwaste, incrreasinngqualityy, andd reduucing co
39、stss.850 68183_gglossaary_8449-8600.qxd 1/22/04 2:27 PMM Pagee 850Cost foormulaa A liinear functtion, Y _F _ VX, wherre Y _ Totaal mixxedcost, FF _ Fixeed cosst, V _ Variiablecost peer uniit of activvity, and XX _Activitty levvel.Cost meeasureement The aact off deteerminiingthe dolllar aamountts of
40、direcctmateriaals, ddirectt laboor, annd oveerheaddused inn prodductioon.Cost obbject Any iitem, such as prroductts,departmments, projjects, actiivitiees,and so on, ffor whhich ccosts are mmeasurredand asssignedd.Cost off capiital TThe coost off inveestmenntfunds, usuallly viiewed as a weighhtedaver
41、agee of tthe coosts oof funnds frrom alllsourcess.Cost off goodds mannufacttured The ttotalcost off goodds commpleteed durringthe currrent periood.Cost off goodds solld Thee costt of ddirecttmateriaals, ddirectt laboor, annd oveerheaddattacheed to the uunits sold.Cost off goodds solld buddget TThe e
42、sstimattedcosts ffor thhe uniits soold.Cost-pllus meethod A traansferr pricce accceptabbleto the Interrnal RRevenuueServicee undeer Secction 482. The ccostpllusmethod is siimply a cosst-bassedtransfeer priice.Cost reeconciiliatiion Thhe finnal seectionnof the produuctionn repoort thhat coompareesthe
43、 cossts too accoount ffor wiiththe cossts acccountted foor to ensurre thaatthey arre equual.Costs oof quaality Costss incuurred becauusepoor quualityy may existt orbecausee poorr quallity ddoes eexist.Cost-voolume-profiit graaph A graphh thattdepictss the relattionshhips aamong costss,volume, and pr
44、ofiits. IIt connsistss of aatotal rrevenuue linne andd a tootal ccost lline.Currenccy apppreciaation When onecountryys cuurrenccy beccomes stronngerand cann purcchase more unitss of aanotheercountryys cuurrenccy.Currenccy deppreciaation When onecountryys cuurrenccy beccomes weakeerand cann purcchase
45、 fewerr unitts of anothhercountryys cuurrenccy.Currenccy rissk mannagemeent A compaanysmanagemment oof itss trannsactiion,ment annd, coonsequuentlyy, dissappeaar ifthe seggment is elliminaated.Direct laborr Laboor thaat is traceeableto the goodss or sservicces beeing pproducced.Direct laborr budgget
46、 A budgeet shoowingthe tottal diirect laborr hourrsneeded and tthe asssociaated ccost ffor thhenumber of unnits iin thee prodductioonbudget.Direct materrials Materrials that aretraceabble too the goodss or sservicces beeingproduceed.Direct materrials budgeet A bbudgett thattoutlinees thee expeected usagee of mmateriialsproducttion aand puurchasses off thedirect materrials req