responsibilitycentersandfinancialcontrol(ppt69)英文版-it(编辑修改稿)

responsibilitycentersandfinancialcontrol(ppt69)英文版-it(编辑修改稿)内容摘要：

change. 12 26  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Decentralization Three conditions are necessary for effective decentralization: 1 Employees must be given, and accept, the authority and responsibility to make decisions. 12 27  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Decentralization 2 Employees must have the training and skills they need to accept the decision making responsibility. 3 The anization must have a system in place that guides and coordinates the activities of decentralized decision makers. 12 28  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Operations The major purpose of decentralization is to give decision makers the responsibility to make operating decisions. This creates a need for operations control. What is the focus of operations control? It focuses on finding the best operating decisions. 12 29  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Controlling Operations What is the focus of financial control? It focuses on an overall assessment of how well operations control is working to improve financial performance. 12 30  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 3 Recognize the mon forms of responsibility centers. 12 31  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers What is a responsibility center? It is an anization unit for which a manager is made responsible. The center’s manager and supervisor establish specific and measurable goals for the responsibility center. The goals should promote the longterm interest of the anization. 12 32  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers Responsibility centers are classified into four types: 1 Cost centers 2 Revenue centers 3 Profit centers 4 Investment centers 12 33  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers What is a cost center? It is a responsibility center whose employees control costs but do not control its revenues or investment level. 12 34  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers What is a revenue center? It is a responsibility center whose members control revenues but do not control the cost of the product or service they sell or the level of investment in the responsibility center. 12 35  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers What is a profit center? It is a responsibility center whose manager and other employees control both the revenues and the costs of the product or service they sell or deliver. 12 36  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Responsibility Centers What is an investment center? It is a responsibility center whose manager and other employees control the revenues, costs, and the level of investment in the responsibility center. 12 37  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 4 Identify the issues to consider and basic tools to use in assessing the performance of a responsibility center. 12 38  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Evaluating Responsibility Centers Underlying the accounting classifications of responsibility centers is the concept of controllability. The controllability principle asserts that people should only be held accountable for results that they can control. It is often difficult to apply the controllability principle. 12 39  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Evaluating Responsibility Centers What are some problems associated with controllability? – jointly earned revenues and/or jointly incurred costs – intricate, and often arbitrary, accounting procedures 12 40  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 5 Assess the issues and problems created by revenue and cost interactions in evaluating the performance o。