成本会计管理会计着重点外文翻译.docx

成本会计管理会计着重点外文翻译.docx

《成本会计管理会计着重点外文翻译.docx》由会员分享，可在线阅读，更多相关《成本会计管理会计着重点外文翻译.docx（16页珍藏版）》请在冰豆网上搜索。

外文文献原稿和译文

原　　稿

COSTACCOUNTING

AMANAGERIALEMPHASIS

14TH 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