costmanagmentaccountingandcontrol第十三章解答手册

costmanagmentaccountingandcontrol第十三章解答手册内容摘要：

ase Profits Increase Market Share Increase Customer Satisfaction Redesign Products Reduce Defective Units Quality Training 297 13–10 1. If (a) employees are trained to improve their soldering capabilities, (b) the manufacturing process is redesigned, and (c) the right suppliers are selected, then the number of defective units produced will decrease。 if the number of defective units produced decreases, then customer satisfaction will increase and costs will decrease。 if customer satisfaction increases, then market share will increase。 if market share increases, then sales will increase。 if sales increase and costs decrease, then profits will increase. 2. Strategy map: Financial Customer Process Learning amp。 Growth Costs Decrease Profits Increase Revenues Increase Customer Satisfaction Increases Market Share Increases Defects Decrease Redesign Process Supplier Selection Soldering Training 298 13–10 Concluded 3. Each consequence of the ifthen sequence (the ―then‖ oute) can be tested to see if the oute is as expected. For example, if workers are trained to solder better, do defects actually decrease? If defects decrease, do we observe an increase in customer satisfaction? Does market share then increase? Thus, the consequences are observable but only if they are measured. Of course, it should be mentioned that not only outes must be measured but also those factors that lead to the outes (the performance drivers). Was the process redesigned? How many hours of training are needed, and were they provided? Were suppliers selected so that we now have a higherquality circuit board? Note also that the number of defects acts as both a lag measure and a lead measure. First, it measures the oute for training, supplier selection, and process redesign. Second, it also drives customer satisfaction (which must be measured by surveys) and cost reduction. Targets indicate the amount of performance driver input and the improvement expected. For example, the pany may budget 100 hours of soldering training, 300 hours of supplier evaluation, and two new process changes and then expect a 50% reduction in the number of defects (the oute). Suppose that the oute is only a 10% reduction in defects. Comparing the 50% to the 10% reduction achieved reveals a problem. Doubleloop feedback provides information regarding both the validity of the strategy and the effectiveness of implementation. If the targeted levels were not achieved for the performance drivers, then it is possible that the oute was not achieved because of an implementation problem. If, however, the targeted levels of the performance drivers were achieved, then the problem could lie with the strategy itself. Maybe training to solder better has little to do with reducing defects (it may not be as much of a problem as thought). Or, perhaps the current suppliers are not really a root cause for the production of defects. 299 13–11 1. Bonuses: By perspective: Financial:  $200,000 = $80,000 Customer:  $200,000 = $40,000 Process:  $200,000 = $40,000 Learning amp。 growth:  $200,000 = $40,000 By objective: Financial: Profits:  $80,000 = $40,000 Revenues:  $80,000 = $20,000 Costs:  $80,000 = $20,000 Customer: Customer satisfaction:  $40,000 = $24,000 Market share:  $40,000 = $16,000 Process: Defects:  $40,000 = $16,000 Supplier selection:  $40,000 = $12,000 Redesign:  $40,000 = $12,000 Learning amp。 growth: Training: $40,000 2. Measures must be developed for each objective of each perspective. Next, targeted values for each measure are set. To encourage attention for each objective, a pany might require that a minimum value for each objective be met before any bonus is awarded. Bonuses are then assigned based on the percentage of the target achieved above the minimum value. 3. Involving employees in identifying the strategic objectives and measures will help them internalize them. Nonfinancial rewards—such as public recognition of achievements can also help. It is important that the objectives and measures are municated. Also, ensuring that the firm’s strategy is based on causal relationships will help employees see the outes of their efforts. 300 PROBLEMS 13–12 MEMO TO: Carson Wellington FROM: Emily Sorensen RE: Comparison of Activity and StrategicBased Responsibility Accounting DATE: MM/DD/YYYY As requested, I am providing, in advance, a list of some of the most important similarities and differences between activity and strategicbased responsibility accounting. Once you have had a chance to review this list, we can meet and discuss the steps that must be taken if we are to implement a strategicbased approach. SIMILARITIES:  Both approaches emphasize the need to support and encourage continuous improvement.  Both emphasize the importance of process responsibility and financial responsibility.  Teams are important for both (due to process emphasis).  Both use financial and nonfinancial performance measures.  Both base rewards on multidimensional performance and allow gainsharing as a possible incentive structure.  Bottom line, the strategicbased approach essentially includes the activitybased approach as a subset. 301 13–12 Concluded DIFFERENCES:  The strategicbased approach expands the responsibility dimensions from two to four, adding a customer perspective and a learning and growth perspective.  The performance measures selected are balanced between those that drive performance and those that measure oute, between financial。