管理会计资料专业术语词汇大全英文版.docx
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管理会计资料专业术语词汇大全英文版
管理会计专业术语词汇
A
AbsorptioncostingAproduct-costing
methodthatassignsallmanufacturing
coststoaproduct:
directmaterials,
directlabor,variableoverhead,and
fixedoverhead.
Absorption-costing(full-costing)income
Incomecomputedusinga
functionally-basedstatement.Costof
goodssoldincludesallvariablemanufacturing
costsandaportionof
fixedfactoryoverhead.
AccountingrateofreturnTherateof
returnobtainedbydividingtheaverage
accountingnetincomebytheoriginal
investment(orbyaverageinvestment).
ActivityAbasicunitofworkperformed
withinanorganization.Italso
canbedefinedasanaggregationof
actionswithinanorganizationuseful
tomanagersforpurposesofplanning,
controlling,anddecisionmaking.
ActivityanalysisTheprocessofidentifying,
describing,andevaluatingthe
activitiesanorganizationperforms.
ActivityattributesNonfinancialand
financialinformationitemsthatdescribe
individualactivities.
ActivitybudgetingTheprocessofestimating
thedemandforeach
activity’soutputandassessingthe
costofresourcesrequiredtoproduce
thisoutput.
ActivitycapacityThenumberof
timesanactivitycanbeperformed.
ActivitydictionaryAlistofactivities
describedbyspecificattributessuch
asname,definition,classificationas
primaryorsecondary,andactivity
driver.
ActivitydriversFactorsthatmeasure
theconsumptionofactivitiesbyproducts
andothercostobjects.
ActivityeliminationTheprocessof
eliminatingnonvalue-addedactivities.
ActivityflexiblebudgetTheprediction
ofwhatactivitycostswillbeas
activityusagechanges.
ActivityinputsTheresourcesconsumed
byanactivityinproducingits
output(theyarethefactorsthatenable
theactivitytobeperformed).
AdministrativecostsAllcostsassociated
withthegeneraladministration
oftheorganizationthatcannotbe
reasonablyassignedtoeithermarketing
orproduction.
Advancepricingagreements(APAs)
AgreementsbetweentheInternalRevenue
Serviceandataxpayeronthe
acceptabilityofatransferprice.The
agreementisprivateandisbinding
onbothpartiesforaspecifiedperiod
oftime.
AestheticsAqualityattributethatis
concernedwiththeappearanceof
tangibleproducts(forexample,style
andbeauty)aswellastheappearance
ofthefacilities,equipment,personnel,
andcommunicationmaterialsassociated
withservices.
AllocationAssignmentofindirect
coststocostobjects.
AnnuityAseriesoffuturecashflows.
AppliedoverheadOverheadassigned
toproductionusingpredetermined
rates.
AppraisalcostsCostsincurredtodetermine
whetherproductsandservices
areconformingtorequirements.
B
BalancedScorecard(SeeStrategicbased
responsibilityaccounting
system.)
BaseperiodApriorperiodusedto
setthebenchmarkformeasuringproductivity
changes.
Batch-levelactivitiesActivitiesthat
areperformedeachtimeabatchis
produced.
BenchmarkingAnapproachthatuses
bestpracticesasthestandardfor
evaluatingactivityperformance.
Best-fittinglineThelinethatfitsaset
ofdatapointsthebestinthesense
thatthesumofthesquareddeviations
ofthedatapointsfromtheline
isthesmallest.
BindingconstraintsConstraints
whoseresourcesarefullyutilized.
Break-evenpointThepointwheretotal
salesrevenueequalstotalcosts;
thepointofzeroprofits.
ActivityoutputTheresultorproduct
ofanactivity.
ActivityoutputmeasureThenumber
oftimesanactivityisperformed.Itis
thequantifiablemeasureoftheoutput.
ActivityreductionDecreasingthetime
andresourcesrequiredbyanactivity.
ActivityselectionTheprocessof
choosingamongsetsofactivities
causedbycompetingstrategies.
ActivitysharingIncreasingtheefficiency
ofnecessaryactivitiesbyusing
economiesofscale.
ActivityvolumevarianceThecostof
theactualactivitycapacityacquired
andthecapacitythatshouldbeused.
Activity-basedcost(ABC)systemA
costsystemthatfirsttracescoststo
activitiesandthentracescostsfrom
activitiestoproducts.
Activity-basedcosting(ABC)Acost
assignmentapproachthatfirstuses
directanddrivertracingtoassign
coststoactivitiesandthenusesdrivers
toassigncoststocostobjects.
Activity-basedmanagement(ABM)A
systemwide,integratedapproachthat
focusesmanagement’sattentionon
activitieswiththeobjectiveofimproving
customervalueandtheprofit
achievedbyprovidingthisvalue.It
includesdriveranalysis,activity
analysis,andperformanceevaluation,
anddrawsonactivity-basedcosting
asamajorsourceofinformation.
Activity-basedmanagement(ABM)
accountingsystemAnaccountingsystem
thatemphasizestheuseof
activitiesforassigningandmanaging
costs.
Activity-basedresponsibilityaccounting
Acontrolsystemdefinedby
centeringresponsibilityonprocesses
andteamswhereactivityperformance
ismeasuredintermsoftime,quality,
andefficiency.
ActualcostingAnapproachthatassigns
actualcostsofdirectmaterials,
directlabor,andoverheadtoproducts.
AdjustedcostofgoodssoldThecost
ofgoodssoldafteralladjustments
foroverheadvariancearemade.
Glossary
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BudgetcommitteeAcommitteeresponsible
forsettingbudgetary
policiesandgoals,reviewingandapproving
thebudget,andresolvingany
differencesthatmayariseinthebudgetary
process.
BudgetdirectorTheindividualresponsible
forcoordinatingand
directingtheoverallbudgeting
process.
BudgetaryslackTheprocessof
paddingthebudgetbyoverestimating
costsandunderestimatingrevenues.
BudgetsPlansofactionexpressedin
financialterms.
C
CapitalbudgetingTheprocessof
makingcapitalinvestmentdecisions.
CapitalinvestmentdecisionsThe
processofplanning,settinggoalsand
priorities,arrangingfinancing,and
identifyingcriteriaformakinglongterm
investments.
CarryingcostsThecostsofholding
inventory.
CashbudgetAdetailedplanthatoutlines
allsourcesandusesofcash.
CausalfactorsActivitiesorvariables
thatinvokeservicecosts.Generally,it
isdesirabletousecausalfactorsas
thebasisforallocatingservicecosts.
CentralizeddecisionmakingAsystem
inwhichdecisionsaremadeatthe
toplevelofanorganizationandlocal
managersaregiventhechargetoimplement
them.
CertifiedInternalAuditor(CIA)A
personwhohaspassedacomprehensive
examinationdesignedtoensure
technicalcompetenceandhastwo
years’experience.
CertifiedManagementAccountant
(CMA)Apersonwhohaspasseda
rigorousqualifyingexamination,has
metanexperiencerequirement,and
participatesincontinuingeducation.
CertifiedPublicAccountant(CPA)A
personwhoispermitted(bylaw)to
serveasanexternalauditorandwho
mustpassanationalexaminationand
belicensedbythestateinwhichhe
orshepractices.
ContinuousreplenishmentAsystem
whereamanufacturerassumestheinventory
managementfunctionforthe
retailer.
ContributionmarginSalesrevenue
minustotalvariablecostorpriceminus
unitvariablecost.
ContributionmarginratioContribution
margindividedbysalesrevenue.
Itistheproportionofeachsalesdollar
availabletocoverfixedcostsand
provideforprofit.
ControlTheprocessofsettingstandards,
receivingfeedbackonactual
performance,andtakingcorrective
actionwheneveractualperformance
deviatessignificantlyfromplanned
performance.
ControlactivitiesActivitiesperformed
byanorganizationtopreventordetect
poorquality(becausepoor
qualitymayexist).
ControlcostsCostsincurredfrom
performingcontrolactivities.
ControllimitsThemaximumallowable
deviationfromastandard.
ControllablecostsCoststhatmanagers
havethepowertoinfluence.
ControllerThechiefaccountingofficer;
supervisesallaccounting
departments.
ControllingThemanagerialactivity
ofmonitoringaplan’simplementation
andtakingcorrectiveactionas
needed.
ConversioncostThesumofdirectlabor
costandoverheadcost.
CoreobjectivesandmeasuresThose
objectivesandmeasurescommonto
mostorganizations.
CostThecashorcashequivalent
valuesacrificedforgoodsandservices
thatareexpectedtobringacurrent
orfuturebenefittotheorganization.
CostassignmentTheprocessofassociating
thecosts,oncemeasured,with
theunitsproduced.
CostbehaviorThewayinwhicha
costchangesinrelationtochangesin
activityusage.
CostcenterAdivisionofacompany
thatisevaluatedonthebasisofcost.
CoefficientofcorrelationThesquare
rootofthecoefficientofdetermination,
whichisusedtoexpressnot
onlythedegreeofcorrelationbetween
twovariablesbutalsothe
directionoftherelationship.
CoefficientofdeterminationThepercentage
oftotalvariabilityina
dependentvariable(e.g.,cost)thatis
explainedbyanindependentvariable
(e.g.,activitylevel).Itassumesa
valuebetween0and1.
CommittedfixedexpensesExpenses
incurredfortheacquisitionoflongterm
activitycapacity,usuallyasthe
resultofstrategicplanning.
CommittedresourcesResourcesthat
arepurchasedinadvanceofusage.
Theseresourcesmayormaynothave
unused(excess)capacity.
CommoncostsThecostsofresources
usedintheoutputoftwoormore
servicesorproducts.
CommonfixedexpensesFixedexpenses
thatcannotbedirectlytraced
toindividualsegmentsandthatare
unaffectedbytheeliminationofany
onesegment.
Comparableuncontrolledprice
methodThetransferpricemostpreferred
bytheInternalRevenueService
underSection482.Thecomparable
uncontrolledpriceisessentiallyequal
tothemarketprice.
Compoundingofintere