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RACHUNKOWOŚĆ ZARZĄDCZA - 5. MOTYWACJA, BUDŻETY I RACHUNKOWOŚĆ...

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Odchylenia

patrząc na odchylenia kierownicy powinni zwracać uwagę na to kogo pytać a nie kogo winić*Odchylenia sugerują pytania lub zwracają uwagę osób, dla których są przeznaczone właściwie wykorzystywane mogą służyć do oceny dokonań kierownictwa i    d^CUCtWo, .

Koszt kontrolowany

każdy koszt, na poziom którego ma wpływ kierownik

niewiele jest takich kosztów, na które ma wpływ tylko jeden kierownik

w długim horyzoncie czasu wszystkie koszty są przez kogoś kontrolowane /    ,< o/i>aP

w W>tVATv\ oO/y\Ą "CuC MYuRHlćĆ WnAl VwiŻ2 kXXJOO    o *

REV!EW OUESTIONS    Yl    O ^    '

° Ouestions:

„Strategy, plans and budgets are unrelated to one another." Do you agree? Explain.

„Budgeted performance is better criterion than past performance for judging managers."

Do you agree? Explain.

„Budgets are wonderful vehicles for communication.” Comment.

Define kaizen budgeting.

Explain how the choice of the responsibility centre type (cost, revenue, profit or investment) affects budgeting.

REVIEW EXERCISES

ⁿ Exercise 1

Lux-Ernster expects sales of 100.000 units of serving trays. Lux-Ernster’s opening stock is 7.000 trays; target closing stock, 11.000 trays.

Calculate the number of trays budgeted for production.

^a Exercise 2

Nyborg Supermarkets, AS, is preparing its activity-based budget for January for its operating costs (that is, its non-cost of goods purchased for resale costs). Its current concern is with its four activity areas (which are also indirect-cost categories in its product profitability reporting system):

Ordering - covers purchasing activities. The cost driver is the number of purchase orders. Delivery - covers the physical delivery and receipt of merchandise. The cost driver is the number of deliveries.

Shelf stacking - covers the stacking of merchandise on storę shelves and the ongoing restacking before sale.

Customer support - covers assistance provided to customers, including check-out and bagging.

Assume Nyborg Supermarkets has only three product areas - soft drinks, fresh produce and packaged food. The budgeted usage of each cost driver in these three areas of the storę and the January budgeted cost driver rates are as follows:

activity	ordering	delivery	stacking	support
actual ratę (year 0)	1.000	800	200	2
budgeted ratę (year 1)	900	820	210	1,8
soft drinks	14	12	16	4.600
fresh produce	24	62	172	34.200
packaged products	14	19	94	10.750

What is the total budgeted cost for each activity area in January?

What advantages might Nyborg Supermarkets gain by using an activity-based budgeting approach over (say) an approach for budgeting operating costs based on a budgeted percentage of cost of goods sold times the budgeted cost of goods sold?

©Tomasz Wnuk-Pel 7