《Management Accounting》ch10 现代责任会计 Resp.ppt

Incentive Pay for Managers Perquisites are a type of fringe benefit given to managers over and above a salary. A nice office Use of a company car or jet Expense accounts Paid country club memberships An activity-based responsibility accounting system assigns responsibility to processes and uses both financial and nonfinancial measures of performance. (含非财务指标考核) 2) Activity-Based Responsibility Accounting System It is the responsibility accounting system developed for those firms operating in continuous improvement environments (持续发展的环境). Responsibility is Defined Team Value Chain Optimal Process Oriented 以过程为导向 Dynamic Value-Added Time Reductions Cost Reductions Quality Improvement Trend Measures Performance Measures are Established Performance is Measured Individuals are Rewarded Based on Multidimensional Performance Gain- Sharing Promotions Bonuses Salary Increases Financial Process Elements of an Activity-Based Responsibility Accounting System (p285 ) 3） Strategy-Based Responsibility Accounting System A strategic-based responsibility accounting system (Balanced Scorecard) translates the mission and strategy of an organization into operational objectives and measures for four different perspectives: The financial perspective The customer perspective The process perspective The infrastructure (learning and growth) perspective Responsibility Is Defined Financial Process Communica-tion Strategy Alignment of Objectives Balanced Measures Link to Strategy Financial Measures Process Measures Customer Measures Infrastructure Measures Performance Measures Are Established Performance Is Measured Individuals Are Rewarded Based on Multidimensional Performance Gain- Sharing Promotions Bonuses Salary Increases Infrastructure Customer 288 Elements of an Activity-Based Responsibility Accounting System Activity-based management (ABM) is a systemwide, integrated approach that focuses management’s attention on activities with the objective of improving custome