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CHAPTER 12

INTRODUCTION TO COST MANAGEMENT SYSTEMS


QUESTIONS
1.

Theonlyrealisticmethodofevaluatingwhethercostsarebeingeffectivelymanagedisto
compare the benefits generated with the costs incurred. This approach is equivalent to
evaluatingthecostsincurredrelativetotheobjectivesthatweretobeaccomplishedfrom
incurringthecosts.

2.

Acontrolsystemisatooltoaidmanagersinsteeringanorganizationtotheachievement
ofitsgoals.Acontrolsystemhasfourcomponents:adetector,anassessor,aneffector,anda
communicationsnetwork.Acontrolsystemexiststokeepanorganizationsactualoperations
inlinewithitsplansandstrategies.

3.

Organizations typically have goals and objectives for both the short and long terms.
Consequently,organizationsmusthavecontrolsystemsinplacetoensurethatbothshort
and longterm targets are achieved. For businesses, one important shortterm goal is to
achieveprofits,andalongtermgoalistoremainsolventandviable.

4.

Every organization is unique in its objectives, constraints, culture, strategies, and


structure.Becauseallofthesevariablesareimportantdeterminantsoftheconfigurationofa
costmanagementsystem,everyorganizationrequiresauniquecostmanagementsystem.

5.

Organizationalforminfluencesthecostmanagementsystemdesigninseveralways.For
example,organizationalformdetermines,inpart,whointheorganizationisempoweredto
make decisions. Also, the organizational form determines whether certain costs will be
incurred(e.g.,federalincometaxes)and,whetherthosecostsaffectothercostssuchasthe
costofacquiringpublicorprivatecapital.

6.

Corecompetenciesareactivitiesafirmmustexecutewelltosurvive.Informationuseful
inassessingcorecompetencieswouldincludebenchmarkdatafromcompetingfirmsorother
firms, historical performance data, intelligence regarding actions likely to be taken by
competitors, and measurement systems to capture performance in areas of core
competencies.

7.

Organizationalculturecanbeaneffectivecontroldevice.Acultureisareflectionofthe
valuesandpracticesthatareacceptableorpreferredbythecompany.Themereexistenceof
theculturedeterscertainundesirablepracticesandencouragesotherpractices.Theculture
canbeperpetuatedbyhiringpeoplewhohavevaluesthatareconsistentwiththeculture.In
this manner, the culture is perpetuated and the employees have homogeneous beliefs
regardingbehaviors.

Thelifecyclestagedetermineswhichcostsareimportantandwhichcostsarecontrollable.For
example,inthedesignstage,noproductioncostsarebeingincurred;so,afocusonproduction
costswouldbeineffectiveandinappropriate.Instead

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