管理会计——上海对外经贸大学参赛案例分析.ppt

* * * * What types of centers are SMUs? 1 Factory Decision Center Operating Cost Center Manufacturing Cost Center Operating Cost Revenue Profit Center Individual-based vs Team-based Evaluation 2 Problem in Fine Food No emphasis on the team performance of evaluation is found. Fine Foods should pay more attention to employees, not on managers and SMU as a unit We recommend Fine Foods set up a file recording the contributions, improvements accomplishments the employee has made, set different weight to them, and give the whole team an overall score and reward them。 A Non Financial Evaluation Method 2 For food producer like Fine Foods, the quality and safety of the products are first priority. Quality: Protein, Fat, Water, Carbohydrate Safety: Pesticide Residues Heavy Metal Residues Micro-organism B Financial Evaluation Method 2 Contribution Margin ROI, EVA Operating Profit Sales minus variable costs, but ignores fixed costs, not a good method for SMU as a whole Need to know the capital employed and the financing cost, not a good method for only a unit in a company Not only takes account of variable costs but also fixed costs, good for SMU, but needs to be modified and take the controllable profit into consideration c Special orders not related with fixed manufacturing Corporate level operating costs are irrelevant Sales-variable costs= Real Contribution Margin Fixed operating + Fixed manufacturing Segment Operating Profit Which indicator is better？ Where does agency costs come from? 3 Rewards Financial Non-financial Performance Pay Training Bonuses Empowerment Salary Raise Star Worker Paid Leave Team Travel Parking Spot Thank You Note Promotion Inviting Spouse Product Costing What We’ve Done Before: Remove irrelevant cost Reallocate misplaced cost Modify cost driver Special Order Consider multiaspect factors Change the contribution margin Design the strategic development plan Performance E