高级管理会计Advanced Management Accounting课件9 平衡计分卡Balanced Scorecard.pptVIP

Managing Unused Capacity Firms have two options for managing unused capacity. They can eliminate the unused capacity by downsizing (also known as rightsizing) or they can attempt to use the unused capacity by growing revenues. Downsizing (Rightsizing) is an integrated approach of configuring processes, products, and people to match costs to the activities that need to be performed to operate effectively and efficiently in the present and future The second approach, growing revenues, can be accomplished by decreasing selling prices and increasing sales or by developing new products. For example, unused space can be rented out to achieve higher revenues. Ethical issues and downsizing When considering options regarding unused capacity and downsizing, it is important to ensure that all effects of such decisions have been taken into account, including effects on all stakeholders. Downsizing can have a profound effect on workers and communities. Care must be taken to mitigate negative effects these events may have on workers. Add your company slogan Cost Effect of Growth for Variable Costs 增长中变动成 本效应 =( 在保持上期投入产出关系下生产当期产出所需要的投入量 上期产出下的所需要的投入量 ) * 上期投入品价格 Cost Effect of Growth for Fixed Costs Assuming Adequate Current Capacity(假设本期生产能量与上期同样水平,也即上期的能量足够本期生产.): 增长中固定成本收效应 =( 与上期保持同样的生产能量 上期实际生产能量 ) * 上期能量下的单位成本 Assuming Inadequate Current Capacity(假设本期生产量超过了上期的生产能量): 增长中固定成本效应 =( 在上期要生产本期的生产量所需要的生产能量 上期实际生产能量 ) * 上期能量下的单位成本 Price-recovery component Revenue Effect of Price Recovery 价格补偿中的收入效应增长 =( 当期销售价格 上期销售价格 ) * 当期销售数量 Cost Effect of Price Recovery: Variable Costs 价格补偿中的变动成本效应 =( 当期投入品价格 上期投入品价格 ) * 保持投入产出不变下生产当期产量所需要的投入量 Fixed Costs with Adequate Capacity 价格补偿中的固定成本效应 =( 当期能量下的单位成本 上期能量下的单位成本 ) * 上期有足够能量生产本期产量下的实际生产能量 Fixed Costs without Adequate Capacity 价格补偿中的固定成本效应 =( 当期能量下的单位成本 上期能量下的单位成本 ) * 上期不足以生产当期生产量情况下生产当期产量所需要的能量 Productivity component Cost Effect of Productivity for Variable Costs 生产率效应 中变动成本的成本效应 =( 用于生产当期产出时的实际投入量 上期投入产出关系下产出本期产量所需要的投入量 ) * 当