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1、会计学1管理管理(gunl)会计会计12第一页，共11页。Responsibility Centers Profit Center Segment has control over both costs and revenues.Company-owned restaurant in a Company-owned restaurant in a fast-food chain.fast-food chain.Investment Center Segment has control over profits and invested capital.A division of aA divi
2、sion of alarge corporation.large corporation.第1页/共10页第二页，共11页。Measuring Management PerformanceCostCoststandardsstandardsstandardsstandardsContributionContributionincomeincomestatementstatementRate of returnRate of returnon investedon investedfunds or funds or residual incomeresidual incomeEvaluation
3、 ToolEvaluation ToolCostCostCenterCenterInvestmentInvestmentCenterCenterProfitProfitCenterCenter第2页/共10页第三页，共11页。Segmented ReportingProductProductLinesLinesSalesSalesTerritoriesTerritories第3页/共10页第四页，共11页。Key Features of Segmented ReportingContribution format.Controllable versus uncontrollable expen
4、ses.Segmented income statement.第4页/共10页第五页，共11页。Total Quality ManagementQualityDesignConformanceGrade第5页/共10页第六页，共11页。Total Quality Management Quality of DesignQuality ofConformance Grade Ranking betweenRanking betweenproducts or servicesproducts or serviceshaving the samehaving the samefunctional u
5、se.functional use.Degree to which actualDegree to which actualproduct or service meetsproduct or service meetsits design specs.andits design specs.andis free of mfg.defects.is free of mfg.defects.Requires aRequires acertain.certain.Must be sup-Must be sup-ported by.ported by.JudgedJudgedby.by.Custom
6、ersCustomersProduct meetsProduct meetscustomer expectationscustomer expectationsfor the grade level chosen.for the grade level chosen.第6页/共10页第七页，共11页。Traditional Perspective of Product QualityTotalTotalQualityQualityCostsCostsFailureFailureCostsCostsCostsCostsPercentage ofPercentage ofDefectiveDefe
7、ctiveProductsProductsPreventionPreventionand and AppraisalAppraisalCostsCosts0%0%100%100%MinimumMinimum第7页/共10页第八页，共11页。ISO 9000 StandardsThe International Standards Organization(ISO),require that a manufacturer have a well-defined quality control system in place,and that the target level of product quality be maintained.Sustain quality of product.Sustain quality of product.Effective quality control system in place.Provide purchaser confidence in the product.第8页/共10页第九页，共11页。End of Chapter 12第9页/共10页第十页，共11页。感谢您的观看感谢您的观看(gunkn)。第10页/共10页第十一页，共11页。