成本会计管理会计着重点外文翻译Word文件下载.docx

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EDITION

CharlesT.Horngren,SrikantM.Datar,MadhavRajan

FinancialAccounting,ManagementAccounting,andCostAccounting

Asmanyofyouhavealreadyseeninyourfinancialaccountingclass, 

accountingsystemstakeeconomiceventsandtransactions,suchassalesand 

materialspurchases,andprocessthedataintoinformationhelpfultomanagers, 

salesrepresentatives,productionsupervisors,andothers.Processing 

anyeconomictransactionmeanscollecting,categorizing,summarizing,and 

analyzing.Forexample,costsarecollectedbycategory,suchasmaterials, 

labor,andshipping.Thesecostsarethensummarizedtodeterminetotal 

costsbymonth,quarter,oryear.Theresultsareanalyzedtoevaluate,say, 

howcostshavechangedrelativetorevenuesfromoneperiodtothenext.

Accountingsystemsprovidetheinformationfoundintheincomestatement, 

thebalancesheet,thestatementofcashflow,andinperformancereports,suchasthe 

costofservingcustomersorrunninganadvertisingcampaign.Managersuseaccounting 

informationtoadministertheactivities,businesses,orfunctionalareastheyoverseeand 

tocoordinatethoseactivities,businesses,orfunctionswithintheframeworkofthe 

organization.

Understandingthisinformationisessentialformanagerstodotheirjobs. 

Individualmanagersoftenrequiretheinformationinanaccountingsystemtobe 

presentedorreporteddifferently.Consider,forexample,salesorderinformation.Asales 

managermaybeinterestedinthetotaldollaramountofsalestodeterminethecommissions 

tobepaid.Adistributionmanagermaybeinterestedinthesalesorderquantities 

bygeographicregionandbycustomer-requesteddeliverydatestoensuretimelydeliveries.

Amanufacturingmanagermaybeinterestedinthequantitiesofvariousproducts 

andtheirdesireddeliverydates,sothatheorshecandevelopaneffectiveproduction 

schedule.Tosimultaneouslyservetheneedsofallthreemanagers,companiescreatea 

database—sometimescalledadatawarehouse—consistingofsmall,detailed 

bitsofinformationthatcanbeusedformultiplepurposes.Forinstance,thesalesorder 

databasewillcontaindetailedinformationaboutproduct,quantityordered,selling 

price,anddeliverydetails（placeanddate）foreachsalesorder.Thedatabasestoresinformation 

inawaythatallowsdifferentmanagerstoaccesstheinformationtheyneed.

ManycompaniesarebuildingtheirownEnterpriseResourcePlanning（ERP）systems, 

singledatabasesthatcollectdataandfeeditintoapplicationsthatsupportthecompany’sbusinessactivities,suchaspurchasing,production,distribution,andsales.

Financialaccountingandmanagementaccountinghavedifferentgoals.Asmanyof 

youknow,financialaccountingfocusesonreportingtoexternalpartiessuchas 

investors,governmentagencies,banks,andsuppliers.Itmeasuresandrecordsbusinesstransactionsandprovidesfinancialstatementsthatarebasedongenerallyacceptedaccountingprinciples（GAAP）.Themostimportantwaythatfinancialaccountinginformationaffectsmanagers’decisionsandactionsisthroughcompensation,whichisoften,inpart,basedonnumbersinfinancialstatements.

Management 

accounting 

measuresanalyzes,andreportsfinancialandnonfinancial 

informationthathelpsmanagersmakedecisionstofulfillthegoalsofanorganization.

Managersusemanagementaccountinginformationtodevelop,communicate,andimplementstrategy.Theyalsousemanagementaccountinginformationtocoordinateproductdesign,production,andmarketingdecisionsandtoevaluateperformance.Managementaccountinginformationandreportsdonothavetofollowsetprinciplesorrules.Thekeyquestionsarealways

（1）howwillthisinformationhelpmanagersdotheirjobsbetter,and

（2）dothebenefitsofproducingthisinformationexceedthecosts?

Exhibit1-1summarizesthemajordifferencesbetweenmanagementaccountingand 

financialaccounting.Note,however,thatreportssuchasbalancesheets,incomestatements,andstatementsofcashflowsarecommontobothmanagementaccountingandfinancialaccounting.

Costaccountingprovidesinformationformanagementaccountingandfinancialaccounting.

Costaccountingmeasures,analyzes,andreportsfinancialandnonfinancialinformationrelatingtothecostsofacquiringorusingresourcesinanorganization.Forexample,calculating 

thecostofaproductisacostaccountingfunctionthatanswersfinancialaccounting’s 

inventory-valuationneedsandmanagementaccounting’sdecision-makingneeds（suchas 

decidinghowtopriceproductsandchoosingwhichproductstopromote）.Moderncost 

accountingtakestheperspectivethatcollectingcostinformationisafunctionofthemanagement 

decisionsbeingmade.Thus,thedistinctionbetweenmanagementaccountingandcost 

accountingisnotsoclear-cut,andweoftenuseth