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Management And Accounting Web

Management Accounting: Concepts, Techniques & Controversial Issues
Chapter 1
Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems

James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

家居店纠结撤不撤 消费者观望买不买


Chapter Contents


LEARNING OBJECTIVES

全球重量级的央行家和政府官员周六表示,对一些新兴经济体脆弱性的担忧以及近期金融市场的剧烈波动,应该不会挫伤人们对今年全球经济形势的“谨慎乐观”态度。

1. Explain the difference between conceptual definitions and operational definitions.
2. Provide conceptual definitions for public accounting, management accounting and governmental accounting.
3. Discuss the various components of management accounting and relate them to the focus of this textbook.
4. Explain the importance of recognizing the interactive relationships between systems, performance measurements, human behavior and variability.
5. Discuss the concept of control.
6. Discuss the relationship between the matching concept and cost accounting.
7. Provide conceptual definitions for some basic cost terms such as manufacturing costs, selling and administrative costs, variable costs, fixed costs and mixed costs.
8. Discuss two global variants of capitalism in terms of the major concepts and assumptions underlying the economic system.
9. Explain how the major business concepts, attitudes and practices differ for the two global variants of capitalism discussed in learning objective 8.
10. Discuss why the two global variants of capitalism provide an important underlying framework for the study of management accounting and related management concepts.

INTRODUCTION

Although bookkeeping can be traced back to the thirteenth century, accounting historians place the origin of management accounting around 1812. Around this time, textile mills began to perform many processes inside the organization that had previously been performed outside the company by independent craftsmen.1

vt. 领航,驾
周二,土耳其总统雷杰普?塔伊普?埃尔多安(Recep Tayyip Erdogan)对荷兰的外交声讨升级,他宣称荷兰“品德败坏”,并认为荷兰军队对二战以来欧洲最恶劣的大屠杀难辞其咎。
This post is in partnership with Entrepreneur. The article below was originally published atEntrepreneur.com.
4.比赛期间不要讲话叽歪,等到中场休息或是比赛结束时再说话。
新年英文祝福语大全Best wishes for the year to come! 恭贺新禧! Good luck in the year ahead! 祝吉星高照! May you come into a good fortune! 恭喜发财! Live long
'In total I've spent about £5,000 in three months on my three girls. One dress cost me $200 and she only wore it twice before she grew out if it - but I don't intend to lower my spending.
在赛场上,绰号Baby的天才逃亡车手(安塞尔?埃尔格特饰)依靠专属的音乐节奏开车而独占鳌头。与梦中女神(莉莉?詹姆斯饰)邂逅之后,Baby看到了希望,想与以往不堪的生活断个干干净净。Baby被迫为黑社会老大(凯文?史派西饰)干活,在派给他的最后一单中,危机一触即发。面前是巨大的挑战,对他的生活、爱人和自由来说,形势都岌岌可危……
艾米莉·拉塔基科斯基想(在红毯秀上)抢镜头,她选择了一件经典的舞会礼服,礼服上编织着非常别致的花纹。这位出演了《我们是你的朋友》这部影片的女演员选择了一件黑色半透明且有着精致的透空图案的礼服来展示自己举世闻名的身材。
Democratic frontrunner Hillary Clinton says that if she's elected president, at least half of her Cabinet will be women.
Ronaldo's monster pay-packet was the result of his eye-watering pound 38.5 million-a-year salary with Spanish giants Real Madrid and endorsement deals with the likes of Nike, watchmaker Tag Heuer and nutrition supplements group Herbalife - themselves worth pound 22 million.
这名官员称,米特卜王子已于11月28日获释。米特卜王子在11月初以前一直掌管着颇有实权的国民警卫队。至少还有三名嫌疑犯也完成了和解协议。
由人社部社会保险事业管理中心近日发布的这项报告显示,企业职工养老保险基金的收益率达到3.1%,创6年来新高。
13. 《女孩帮》(Girlhood),导演:瑟琳·席安玛(Céline Sciamma)。
Release date: Spring 2015
While 17 per cent of graduates rated starting a company as joint most important reason, only 2 per cent of them saw it as their main sole ambition. However, entrepreneurship is clearly growing on them, as more than a quarter of graduates (26 per cent) reported starting their own company during their EMBA or since graduating.
根据最新相关报告表示,亚马逊凭借在数据中心、设备、电子方法和系统等方面的创新而上榜。
SIZE: 6,364 square feet

One of the few lots to sell significantly above its estimate, at Sotheby’s, was a 1780 landscape by Joseph Wright of Derby showing a cavern in the Gulf of Salerno with the figure of Julia, the banished daughter of Emperor Augustus.
考察指标包括“智力资本和创新”、“技术成熟度”、“区域重要城市”、“健康、安全与治安”、“交通和城市规划”、“可持续发展与自然环境”、“文化与居民生活”、“经济影响力”、“成本”和“宜商环境”。
n. 隧道,地道
Amazon founder Jeff Bezos rose to No. 3 on the list for the first time, thanks to the jump in in Amazon shares, which boosted his net worth to $72.8 billion.
健全激励机制和容错纠错机制,给干事者鼓劲,为担当者撑腰。广大干部要主动作为、动真碰硬,与人民群众同心协力,以实干推动发展,以实干赢得未来。
对可穿戴技术有兴趣的不止是科技公司。梅赛德斯-奔驰(Mercedes-Benz)正在将移动体验移植到可穿戴设备上,而维珍航空(Virgin Atlantic)正在试验性地探索谷歌眼镜在顾客服务上的应用。
Agents and investment institutions are now flooding the sector, causing additional changes to content and platforms in the world's second-largest economy, the report said. A number of Internet gurus, including Lei Jun, investor and founder of tech firm Xiaomi, Zhou Hongyi, CEO of Qihoo 360 Technology, and China's richest man Wang Jianlin have all directly supported live video-streaming websites, a strong indication of the growing interest from capital investment.
这项预计于2016年1月1日生效的修正案,包含一个子条款:为生二孩的夫妻延长生育假和其它福利。这些政策有望提高一些夫妻生二孩的意愿。然而,由于抚养两个孩子的成本会更高,并且女性生二胎还要担心公司老板会有看法,所以许多夫妇都表示不愿意再生。
电影迷们很快就能在北京国际电影节上庆祝一场视觉盛宴了,该电影节上还将放映近500部高质量电影。
3. JetBlue. Brand love: 40% / Rank 218
Baby Driver is so much fun, although it's not necessarily non-stop LOLs, it's definitely non-stop lowercase lols.
vaccine
尽管两个数字都低于预期,它们还是显示出在加大量化宽松计划力度方面,日本央行正面临艰难的抉择。目前,环比数据看起来还不错,而同比数据则不太好。
电视剧版《三生三世十里桃花》于1月30日首播,由人气女演员杨幂和迪丽热巴主演。该剧讲述了一个小仙女和一位神仙的三世情缘。

4月 新房断供二手房企稳

Before proceeding to the various definitions presented below, it is useful to consider two types of definitions: 1) conceptual definitions and 2) operational definitions2. Conceptual definitions are those typically found in a dictionary and usually represent generalizations. On the other hand, operational definitions are very specific. Operational definitions contain sufficient clarity so that they cannot be misinterpreted. Therefore, conceptual definitions and operational definitions are on opposite ends of a continuum. For example, a conceptual definition of clean is "free from dirt." We might say, the carpet is clean after vacuuming and a visual inspection. But suppose we are talking about cleaning the instruments needed for brain surgery. Then we will need an operational definition. Another more relevant example in the area of accounting is the term "net income". Conceptually, net income is defined as the difference between revenues and expenses, but this is just a generalization. Net income has no operational meaning until we know precisely how revenues and expenses are measured3. In fact, one accounting researcher calculated that there were over thirty million ways to calculate net income based on the number of combinations of generally acceptable accounting alternatives (Chambers, 19664). This distinction between conceptual definitions and operational definitions will help us avoid some confusion while we are building an understanding of the discipline.

Frances McDormand giving an outstanding central performance as a grieving mother in this darkly comic story.
The understandings are that winners never take all.
From maintenance to flip taxes, condo and co-op owners often complain of boards bleeding them dry. Unfortunately, the cost of running a building will not get any cheaper anytime soon.
Temperatures in 2015 also shattered the previous record set in 2014 by 0.13C, according to Nasa.
Summly attempts to solve this problem by creating “snapshots” of stories that allow readers to browse more quickly than reading full articles. The app will close down but Mr D’Aloisio’s technology will be integrated into Yahoo’s mobile apps.

THE ACCOUNTING DISCIPLINE

Jack Ma and his family's total wealth in IT industry was 195 billion yuan, followed by Tencent Holdings founder Pony Ma, whose wealth increased by 30% year-on-year to 134 billion yuan.
Both claim to represent the people against foreigners and traitors.
她称自己在成为歌手前本来是想当演员的,不过她的音乐事业先获得了成功。她还说“我感觉自己就像电影《月色撩人》中的雪儿。这是我人生中最精彩的时刻之一。”
这家总部位于伊利诺伊州皮奥利亚的重型机械制造商于1月份批准了100亿美元的股票回购,预计将在今年一季度回购17亿股股票,以完成先前75亿美元的回购计划。公司CEO道格o奥伯赫尔曼表示,正在进行的回购是“我们的现金流创纪录的结果”。(财富中文网)
亚瑟小子(Usher),《擅长接吻的人》(Good Kisser),RCA

PUBLIC ACCOUNTING

2015年英国《金融时报》全球高管工商管理硕士课程(Global Executive MBA,简称全球EMBA)排行榜由于两个原因而引人注目。不仅因为这是英国《金融时报》发布的第100个商学院排行榜,也是因为今年首次有一个主办方包含一所中国内地商学院的项目拔得头筹。
I want to be in your arms this New Year.我要在你的怀抱里度过今年的春节。
Technology is hardly a brand new phenomenon in the legal world — many firms now have partnerships with AI and machine-learning businesses, while some have set up their own “incubators” or invested in lawtech start-ups. But the trend has reached critical mass and will accelerate sharply in 2018.
要想2014年像美国人所期望的那样由经济复苏贯穿整个年度,全球经济前景必须保持相对稳定的局面。
Explaining how he adjusted the novel, he said: 'I think the answer is that in the book I remain true to every one of Bond's things.
adj. 泰然自若的,镇定的;摆好姿势不动的,静止的;平
上个月,中国贸易顺差增至4962亿元人民币,高于去年12月的3821亿元人民币。经济学家曾预计该数据将略高于3890亿元人民币。以美元计,该月中国贸易顺差从去年12月的600.9亿美元增至632.9亿美元,也超过了606亿美元的预期。
在综合榜单中,美国大学的数量最多,共有221所大学上榜。中国和日本分列第二、三名,上榜大学数量分别为136所和76所。
新兴市场GDP增速会超过5%吗?

GOVERNMENTAL ACCOUNTING

Governmental accounting is non-accrual accounting5 used to account for governmental agencies, and nonprofit seeking organizations such as state universities. It is completely different from the material studied in financial and managerial accounting courses and is also outside the scope of this textbook.

MANAGEMENT ACCOUNTING

Management accounting is the broadest area of accounting and includes tax accounting, financial accounting, managerial accounting and internal auditing.6 Each of these areas is discussed below and illustrated in Exhibit 1-1. Management accounting is expanded in Exhibit 1-2 to include cost accounting, cost management, activity management and investment management. The concept definitions and relationships between these branches of management accounting are also discussed below. The CMA designation that appears in the exhibits represents "certified management accountant". The requirements for obtaining this professional credential are outlined in an appendix to this chapter.

The accounting discipline

Tax and Financial Accounting

今年中央各部门及下属部门的招考岗位达到27,817个,创下历史新高。
1. The 2012 Ig nobel Psychology Prize
The company's stats also show that pop diva Whitney Houston's death in February attracted more interest than Kate.
毕竟,在最新一批时装系列中,最引人注目的系列有流线形的趋势,没有被任何与60年代有关的元素或身份拖住——例如,路易威登(Louis Vuitton)、迪奥(Dior)、普罗恩萨·施罗(Proenza Schouler)和纳西索·罗德里格斯(Narciso Rodriguez)——这些服装大踏步走向未来,没有往昔的负累。
"The longer people sit out of the job market, the harder it's going to be for them to re-enter," Frederickson says.
乔斯·威登在度假的时候萌发了创作《萤火虫》的设想。他当时正在读一本叫做《天使杀手》的书,这本书讲述了一名葛底斯堡战役中的士兵的故事。威登深深地被这个士兵日复一日的艰辛生活所吸引。这本书的作者描写了大量日常生活中的繁琐细节,以及人们如何在缺乏现代科技和商业之便的情况下艰难度日。而威登对这种描写方式推崇备至。
After a year of sexual harassment scandals that started in Silicon Valley and spread to just about every industry, women will try to capitalise on the momentum to push for permanent changes. And attention will focus on the plight of marginalised minorities, with so few black and Latino employees in the tech industry.
When he wasn't programming or doing schoolwork, D'Aloisio began to fill his spare time reading about natural language processing. He'd studied languages as diverse as Latin and Mandarin, and became fascinated by concepts like grammatical frameworks, morpheme parsing and the 1960s work of the linguist Richard Montague. 'He's my favorite,' D'Aloisio enthuses. 'He theorized that natural language could be described like a syntactical programming language.'
10月份,尽管中国出台了大量限购措施,中国新建住宅价格增速却仍然加快。
拉娜福鲁哈尔(Rana Foroohar)
Sohmers所推出的这个产品,可谓将高速运算能力和低能耗集为一体。Sohmers表示:“除了电子工程师外,我认为我还是一位创业者。我相信,我所作的工作,将会对整个世界产生重要的影响。”Sohmers在几年前从高中辍学,加入了Peter Thiel创立的创业加速器20 Under 20 Thiel Fellowship。2011年,在其他同龄人都在准备考大学的时候,Sohmers开始学习编程。他获得了10万美元的种子资金,并且跟随硅谷中一些著名的技术人才进行学习。Sohmers曾在麻省理工学院研究实验室进行工作和学习,研究从增强现实眼镜到激光通信系统的任何东西。也是在那里,他见到了REX的另一位联合创始人Kurt Keville。但是在他正式进入麻省理工学院研究室之前,他的父母似乎并不太支持他放弃学业。
输家:国王
周二早些时候,吕特呼吁在与土耳其的争执中保持冷静。
奥运会是世界各国放下分歧、从事体育运动的时刻。不过这究竟能否付诸实践,还是有争议的。虽然运动员们一定会专注于比赛,不过长期存在的分歧很难会被他们的祖国遗忘,即使是暂时遗忘。
乔布斯在苹果博览会上展示iPod mini ,2004年1月6日,旧金山
This whole week was a train wreck: the unconvincing denials, the timing of the Cousins trade on All-Star Sunday, the pathetic return value,
美国时间上周日,乡村音乐界的大牌们齐聚拉斯维加斯,出席2013年乡村音乐学院奖颁奖典礼。
在英国,从2004年到2014年,非本土出生的人口增长了66%。最近的全民公投中,投票选择“离开”的人大都说移民问题是自己最大的顾虑。

Internal Auditing

Against: Strong in many categories, but without quite managing to be a front runner in any. Perhaps Timothee Chalamet's performance is its best chance of awards success.
指数:93.6
她说:“人们不只是搜索有关球员和球队的信息,而是将其作为一次文化学习体验。这是首届在非洲举行的世界杯,人们想了解一下后种族隔离时代的南非。人们还想了解世界杯的声音制造者——呜呜祖拉。”
'We are quite confident that it should sell towards the high end of the estimate or above.'
"People can be unhappy for many reasons -- from poverty to unemployment to family breakdown to physical illness," the report said. "But in any particular society, chronic mental illness is a highly influential cause of misery. If we want a happier world, we need a completely new deal on mental health."

Components of management accounting

Managerial Accounting

政府已经意识到了房地产泡沫的危险性——可能造成国民经济的通货膨胀,甚至可能因为泡沫破灭,最终导致正在复苏的经济脱离正轨。政府已经出台了相关的政策措施,给火爆的房地产市场降降温。在2010年依靠政府出台的政策来调控房价,你认为这有多靠谱?
Chazelle’s musical was the hot favourite going into the evening, with a record-tying 14 nominations. Chazelle won the best director award, while Emma Stone won best actress for her performance in the film, which was produced by Lionsgate. There were other La La Land Oscars for score and best original song.
这里有一些散步和骑行的小径可通往其他的湖滨社区以及市中心,骑车去市中心15分钟可达,开车10分钟。附近有步行者艺术中心(Walker Art Center)和几座博物馆。冬天湖上很多人玩冰球和滑冰运动;夏天则流行划独木舟、游泳和钓鱼。
不过,我不在叹息之列。
约60%的学员尚未参加工作,另有30%的学员拥有不到两年的工作经验。
祝你在新的一年里身体健康,多福多寿。
不过,更大的尺寸将会对iOS 7和开发人员施加额外压力——后者必须找出方法,使自己的应用程序适用于更多配置规格。而另一方面,这些额外的规格也将为应用程序提供一些更为激动人心的机遇,我们应该能看到iOS 8将包含诸多可适应多屏幕规格的功能。
10月份,日本生产增长速度突然提升,让决策者对日本经济的实力有了更多希望,或许也可以理解为释放了更多喜忧参半的信号。
Foreign property investment by Chinese companies plunged by 84 per cent last month, as Beijing’s capital controls choked off the flow of foreign acquisitions.
可口可乐表示,中国消费放缓打击了销售额,而较为疲弱的需求正迫使其降低库存。
考克斯说:“没人真正知道末日是什么样子的,上帝又会如何让末日降临。”
The killer combo of Judi Dench and Stephen Frears team up again, four years on from Philomena, with a Lee Hall-scripted look at the friendship between Queen Vic and a young Indian clerk. Eddie Izzard looks like inspired casting as Bertie, the Prince of Wales; filling out the rest of the cast are Olivia Williams, Tim Pigott-Smith and, once again, Simon Callow and Michael Gambon.
Baoneng’s raid has been bitterly resisted by Wang Shi, Vanke’s founder who has sought out white knights in a so far successful effort to retain control of the management-led company. The takeover battle fuelled a surge both in the price of Vanke’s Shenzhen-traded shares and Mr Yao’s known worth.

Cost Accounting

n. 奖章,勋章,纪念章
However Mr Kwon warned that young people should be cautious when seeking such operations.
4. China will continueefforts to build out C-9 (the top nine universities in China) in the form ofmore than $1 billion new investments in major campuses. Funds will becommitted to attract top faculty, build state-of-the-art facilities, andrecruit the very best students. China will lock into a global war forintelligence, education, and skill.
随着《喜羊羊与灰太狼》大电影第二部《喜羊羊与灰太狼之虎虎生威》的上映,这部空前火爆的国产动画再度成为众人关注的焦点。你知道怎么用英文介绍《喜羊羊与灰太狼》么?I
威廉姆斯认为,这些影响也将波及到一些大宗商品净进口国,大宗商品价格上涨可能提高资源密集型制成品(如钢铁)的价格,提振韩国等国的出口产品价值。
卓越雇主排名:59
Recipient: His Royal Highness Prince Harry
5.3-D 打印耳朵
There are few chief executive decisions that drew more attention this year than Yahoo(YHOO, Fortune 500) CEO Marissa Mayer's work-from-home ban. The policy was initially seen as highly controversial and had a lot of people upset because of its perceived lack of flexibility.
So with such a strong South American contingent, where will the main challenge come from ? Well, the big guns from Europe is the obvious answer. And where else could you look for a team of Champions than Spain. Having won the last World Cup, sandwiched between two European Championship triumphs, this is a team that not only knows how to play fantastic football, but that knows how to win. So whilst Messi and Ronaldo get all the annual plaudits and player of the year titles, the likes of Xavi and Iniesta go about winning all the major trophies. So will they be as string this year ? Well, worryingly for the rest of the world, yes. Not only are most of the old guard still there but talented youngsters such as Koke and Thiago Alcantara have joined the ranks. Not only that, but they've managed to grab a prolific striker, Diego Costa, from under the noses of the host nation, with the Atletico Madrid forward opting to play for Spain, rather than the nation of his birth.
罗杰斯对于中间剧情的反转十分不满,因此在拍完前三季之后决定离开剧组。这样的违约行为使他面临数百万美元的诉讼。但讽刺的是,韦恩·罗杰斯从来没有正式和剧组签订过合同(他涉及道德条款方面的问题)。因此该诉讼请求被驳回。你可能会说在这次的事件中,罗杰斯是笑到最后的人,但自从他离开剧组,《风流医生俏护士》又播出了八季,而罗杰斯在他的演艺生涯中再也没有取得过这样的成就。所以说他是笑到最后的人,也许只是一个相对的说法。
随着新款iPhone不断刷新自己的发售纪录,库克推出了Apple Watch和Apple Pay等产品,引领苹果进入时尚界和金融界,让这家公司再度焕发出许多人担心已和乔布斯一同逝去的创新精神。苹果今年一年市值的增长,就接近谷歌(Google)的整体市值。
伊丽莎白?泰勒和理查德?伯顿的爱情之
The actress who kick-started the exposure of Hollywood moguls who allegedly exploited positions of power to abuse women has branded #MeToo campaigners against sex attackers 'losers'.
radiation
卡尔说:“如果要打赌的话,我赌今年比去年更热。”
ridiculous
Here are our top 10expectations for China in 2014:
不可否认,选择最老套的性别色彩似乎有点过分简化,但是潘通拥有庞大的客户群,这种选择不是为了前卫,而是为了找出平均值。
2018年,将会有更多商业领袖利用数字化、代际变动和多元化不断提高的强大结合,来精简企业层级结构,分配责任,转变他们所在的组织。
他说,到1997-98年亚洲金融危机爆发时,美联储的回应已变得更加迅速,它退出了紧缩周期,担心东南亚的动荡会影响美国经济。
土耳其副总理库尔图尔姆斯说,土耳其当局与伊拉克方面保持着接触。

Cost Accounting’s Changing Emphasis

Prior to 1950, cost accounting courses emphasized generating cost information for tax and financial accounting purposes. These courses had a fairly narrow orientation towards inventory valuation for external reporting. However, in 1950 a textbook by William Vatter placed more emphasis on the internal user of accounting information, rather than the external user.7 After 1960, most cost accounting textbooks had a distinctive managerial decision orientation. Vatter’s work was definitely a turning point. Two other very influential books, although they are not textbooks, were published in 1987 and 1988. These works include Relevance Lost: The Rise and Fall of Management Accounting by H. Thomas Johnson and Robert S. Kaplan and Cost Management for Today’s Advanced Manufacturing edited by Callie Berliner and James A. Brimson.8 These two books represent another turning point for management accounting. Both publications sharply criticize traditional accounting and propose substantial changes in internal accounting systems. These important publications introduced the concepts of cost management, activity management and investment management that have become important components of management accounting.

Cost Management

Cost management is a term that has been popularized by CAM-I (Consortium of Advanced Management - International).9 Cost management is said to be a more comprehensive concept than cost accounting in that the emphasis is on managing and reducing costs rather than reporting costs.10 In other words, it is a long run proactive approach rather than a short run reactive approach. For example, a great deal of attention is given to reducing costs at the design stage of a product's life cycle rather than simply attempting to measure and control cost during the production stage. James Brimson, who originally served as CAM-I's Cost Management Systems (CMS) project director, defines cost management as, "the management and control of activities to determine an accurate product cost, improve business processes, eliminate waste, identify cost drivers, plan operations, and set business strategies.11 Based on Brimson's definition, the concept of activity management is part of the cost management discipline originally defined by CAM-I, although the term cost management might be interpreted differently as indicated below.

Activity Management

Activity management, or activity based management, places emphasis on continuously improving the activities and tasks, or work that people perform in an organization. The main idea is to find and eliminate waste. Conceptually, activity management is somewhat different from cost management in that it focuses on the waste itself, not the cost of waste.12 It is a process oriented approach rather than an accounting results oriented approach. Activity management also has a long run, rather than a short run emphasis. Although activity management is part of the cost management system (CMS) advocated by CAM-I, it is important to make a distinction between managing costs (accounting results) and managing activities (processes or work). This distinction is important because placing too much emphasis on costs (or any other short run results oriented measurement) may cause managers to make decisions that reduce costs, but are not in the best interest of the organization's long run performance and competitiveness. A few examples include a manager's decision to reduce research and development, employee training, and preventive maintenance just to improve short term accounting results. This conceptual distinction provides the reason cost management and activity management are presented as separate concepts in Exhibit 1-2.

Investment Management

“Domestic demand expanded at a sluggish pace while new export order growth eased to a five-month low ... We continue to expect further monetary and fiscal easing measures to offset downside risks to growth.”
The candidate
首先,正如咨询与培训机构RedPrairie公司的供应链专家汤姆?科赞斯基所言,一提到物流行业,多数人都觉得它“没有吸引力”,是一项乏味且薪水不高的仓储工作。
adj. 可能的,潜在的
He admitted to having mixed emotions about the letter as he and Vonnie are now divorced.
*喜剧类最佳客串女演员:蒂娜?菲(Tina Fey)和艾米?波勒(Amy Poehler),《周六夜现场》(Saturday Night Live)
进入前五强的还有桑德拉·布洛克(Sandra Bullock),是我们榜单中仅有的两位女演员之一(另一位是排名第十的詹妮弗·劳伦斯)。布洛克出演了两部电影题材迥异的热门影片:《地心引力》(Gravity)是一部紧张刺激的惊险片,有望使她再次获得奥斯卡提名;而《辣手警花》(The Heat)则是一部票房成绩不俗的喜剧片,全球票房收入达2.3亿美元。
立场:为禁止员工在家上班进行辩解
'This child is going somewhere big, you mark my words.'
Entrepreneurs are movers and shakers. They can’t afford to analyze every detail or they’d never get anywhere. There is no place for procrastination in a startup. It’s a 24/7, no-vacation-or-sick-days kind of job that demands constant forward momentum. Make a brief assessment at every step and move on it. Trust your instincts.
“我只是想保持专业的一面。我不想让别人认为我是脑残粉。我是表演嘉宾之一,不仅仅是伴舞者,我是一名舞者演员。”
9. Am I spending too much? Overspending can lead to stress, clutter, and financial complications. It can also turn into a nasty habit over time. Saving money is an excellent practice and you will more than likely be glad you did in case of an emergency.
The approach has in some cases moved from the political fringes into the mainstream. Some leaders from Britain’s center-right, governing Conservative Party, for example, helped push a British exit, and since the referendum the new Conservative prime minister, Theresa May, has signaled sympathy with white identity politics.

上海房屋租赁行业诚信联盟成立

A system has been defined as "a group of interacting, interrelated, or interdependent elements forming or regarded as forming a collective entity".13 A performance measurement system is part of an overall system, (i.e., it is a subsystem) because it not only measures performance within the system, but simultaneously affects performance within the system. Performance measurements are interacting, interrelated or interdependent elements within the system.

THE DUAL PURPOSE OF ACCOUNTING MEASUREMENTS

The realization that accounting is part of the system helps one understand why accounting measurements must have a dual purpose that includes influencing behavior14, or performance, as well as measuring performance. Management accounting is a powerful method of influencing behavior because, in many organizations, much of the information that is used to evaluate performance is generated by the management accounting systems briefly described in the preceding sections. The manner in which segments of a company (departments, plants, divisions, product lines, managers, and workers) are evaluated has a very strong influence on behavior. Thus, it is important for those who develop and use performance measurement systems (or subsystems) to understand the overall system and the interactive nature of the company’s performance measurements. It is also important that developers and users of performance measurement systems understand the concept of variability and the tools of measuring variation within a system.

THE CONCEPT OF VARIABILITY

Walter A. Shewhart, and more recently W. Edwards Deming, explain that there are two types of variation within a system.15 These include variation that results from common causes and variation that results from special causes. Variation that results from common causes is attributed to the faults or randomness of the system, while variation caused by special causes might be attributed to a particular worker, group of workers, a specific machine, or some local condition. Deming estimated that ninety-four percent of the variation within a system is attributable to common causes, i.e., problems caused by the system itself, although most of the blame is placed on the people working in the system.

THE CONCEPT OF CONTROL

中国力争达成自己的亚太区协议
Judge Business School at Cambridge University in the UK was the biggest riser, climbing 19 places to 29th thanks to a strong performance in the executive MBA ranking in its first participation in that list. Warwick Business School made a comeback to the top 20 (19) after missing out on the MiM ranking in 2013.
中国仍然是世界经济复苏乏力情况下推动全球增长的重要力量。
Here, you may be delegates of your governments, business people, organisers, reporters or poiticians - but really you are mothers and fathers, brothers and sister, aunts and uncles - and all of you are somebody's child. 在这里,您可能是您政府商业人士的代表、组织者、记者或政客。但您们也是父亲和母亲、兄弟和姐妹、阿姨和叔叔,你们都会或多或少的为了下一代而活着。
《三块广告牌》
n. 面具,面罩,伪装
我在世界最知名的公司之一找到了一份工作,对此学校的关系网络起到了重要的作用,鹿特丹管理学院(Rotterdam School of Management)一名毕业生表示,这家公司是学校的一个公司合作伙伴,因此我基本上是在我的邮箱收到工作申请书的。
据高部长称,在“十三五”计划期间,中国在与“一带一路”的国家形成优势互补的跨国产业链、价值链的同时,还将持续大力改善投资环境,充分挖掘市场潜力。
3. You support the teams that I support.
体操、蹦床、竞技体操、艺术体操、
Hitachi Data Systems
Yahoo CEO Marissa Mayer
['depjuti]
制造业也救不了经济。
然而,《秦时明月丽人心》并不能让更喜欢真实历史而非虚构故事的观众满意,该剧豆瓣评分仅为4.9分。

Control Charts

自1983年以来,每年的央视春晚就成为了中国人民春节必不可少的重要组成部分,也难怪主办方的每个举动都能成为关注的焦点。
幸好这类单曲只是《名誉》这张专辑的一部分。在《Dress》(《连衣裙》)这首歌中,她沉醉于令人激动的新恋情里;在《New Year’s Day》(《新年》)这首歌中,她试着弄明白聚会结束后她还拥有什么。
全球重量级的央行家和政府官员周六表示,对一些新兴经济体脆弱性的担忧以及近期金融市场的剧烈波动,应该不会挫伤人们对今年全球经济形势的“谨慎乐观”态度。
当你听说今年3月份,一个17岁的学生把自己设计的一款软件以3,000万美元卖给雅虎公司(Yahoo! Inc., YHOO)的时候。对于这孩子的形貌,你脑海里或许已勾画出一个搞笑的形象了吧:不用说,肯定是个极客。一个除了一行一行写代码之外对什么也不感兴趣的学霸。一个不敢正眼瞧人还老小声儿嘀咕着什么的神经质。
例如,绕路或拒载的司机或面临最高2000元的罚款。
For the New Yorkers who have turned their apartments into bed-and-breakfasts, the battle over illegal inns could reach a fever pitch. On top of it all, Mayor Bill de Blasio’s 10-year affordable housing plan will take shape just as legislation in Albany threatens to strain the pocketbooks of renters. These are among the game-changers looming as we ring in the New Year.
7. 《教师》(The Kindergarten Teacher)。在这部严酷、怪异的轰动之作中,以色列导演那达夫·拉皮德(Nadav Lapid)讲述一个教师对一个儿童诗人的迷恋,为狂热及其代价绘制了一幅残忍的肖像。
人命关天,安全至上。
Ninety percent of the students believe their universities' guidance on entrepreneurship would help their future businesses. In addition, they professed appreciation for policies intended to encourage entrepreneurship.
中国为包括棉花、糖和玉米在内的大宗商品设置的最低价格过高,当这些价格偏离市场价格时,政府鼓励了过度生产以及强劲的进口。
2012年中国网游市场将占全球半壁江山
More than 90 per cent of alumni from the most recent graduating classes accepted a job offer within three months of completing their programme.

家居建材行业 启动“双11”大促

国际移民组织说,不到三万五千人,或者说大约百分之三的移民,是从土耳其经陆路进入希腊和保加利亚的。
赫洛维兹对爱尔兰广播公司RTE表示,他的新邦德形象强烈忠于50年代的邦德。
全球化和世界的和平发展合作是一体的、不可分的。
《欢迎来到我的世界》(Welcome to Me),导演:舍拉·皮文(Shira Piven)。
然而,他认为,“在解释新兴市场危机的发生率时,美国的货币政策往往与新兴市场国内因素同样重要——如果不是更重要的话。”

Manufacturing Costs

hospit客人+ality表名词,“状态,性质”→好客
Capsized ship righted
Cristiano Ronaldo, the superstar footballer who earned 61 million pound last year, usurped long-term leader Floyd Mayweather Jnr into first place. The retired boxer, who fought just once in the last 12 months, earned pound 30 million.
Four government agencies including the commerce ministry and the central bank said in December they would apply tighter scrutiny to "irrational" outbound deals including real estate, hotels, movie theatres, entertainment assets and sports clubs.
The American Film Institute has picked its 10 best movies and TV shows of the year. The titles, presented in alphabetical order, are works AFI's juries have determined advance the art of the moving image, enhance the cultural heritage of America's art form, inspire audiences and artists and make a mark on American society.
狗狗雨伞正流行。可爱又有趣的,也非常实用。
move动+ment表名词,“行为或结果”→运动
但是,房地产经纪公司世邦魏理仕(CBRE)香港机构投资团队主管约翰?戴维斯(John Davies)说,价格下降应会让香港房地产市场变得更加可靠。“这个市场正在显示出机构投资者更了解的成熟市场的特征,”他说。
如果你热爱生存,那么脑死亡是一件不美好的事。而且,如果你想用空闲的大脑来替换,那你是绝对找不到的。当然,也许有一天,我们能将大脑放入头骨中,但是大脑跟别的器官不同。它装有你所有的思想和记忆。人们能在你头里放一个新的大脑,但是你还是不存在,所以人造大脑这种想法看起来很荒谬。
A lack of capital and experience is the biggest obstacle for college entrepreneurs, the report suggested, stating that 40 percent of such young entrepreneurs rely on external capital such as loans from banks, investment organizations, schools and the government.
domestic

Matching

Taiwan Semiconductor Manufacturing Company (TSMC).” Previous reports have pegged the screen size at just under the 5 inches of Samsung’s Galaxy 4.
朋友很重要
“I’m 17 – I want to be with my family and friends and school,” he said. “I’m going to be in London for the foreseeable future.”
Best Companies rank: 12
NATO’s bombing campaign began on March 24 1999 after peace talks meant to stop the persecution of ethnic Albanians in Kosovo collapsed. Targets in both Yugoslavia and Kosovo were struck—first the Serb air defense network that opposed NATO planes then a broader target array including Yugoslav army forces said to be directly involved in the persecution of Kosovars. The target list also included political-military targets inside the Yugoslav capital of Belgrade itself.
由于预算充足,该公司的部门经理们可以用独一无二的个性化方式来奖励自己的下属。以下是两个曾给出的奖励:免费在马术训练场驰骋、附带套索和马术表演课程的烤肉野餐。
While the S&P 500 is on track to conclude another stellar year of gains, those who sought to beat the index are poised to finish with a more dubious distinction. According to Lipper, 85% of all active stock mutual fund managers had been trailing their benchmarks through the end of November. In a typical year, there are nearly twice as many managers outperforming, with only around two thirds of funds struggling to catch up. Lipper says this is the worst year for active managers relative to the market in three decades.
7、人民币贬值
The Fifa World Cup is close by. Let me give you a few rules that will preserve your beauty.
James Bond Themes 3. "Skyfall" by Adele
Does he have the ability to communicate his plans for what comes next—whatever they might be—to a fan base that's rightfully demanding answers after another ugly season on and off the court?
This year brought so many promising new shows: 2014 was the year of “True Detective,” “The Honorable Woman,” “Fargo,” “The Affair,” “Olive Kitteridge” and “Silicon Valley," among others. But there were also older shows that either stayed the course or somehow climbed their way back from a dip or even total eclipse, notably “The Comeback,” starring Lisa Kudrow, a HBO comedy that was canceled in 2005 after one season and then resurrected in November.
How much time? And to what extent will bitcoin, in seeking wide adoption as a currency and as a protocol for new applications, face the hurdle of mainstream consumers’ lack of understanding? Adam Ludwin suggests that people don’t need to understand how the technology works to appreciate it. “It has the quality of early Internet,” he says. “People don’t actually know anything about how it works, but they don’t need to know, or care. They just know they turn their computer on and can check email.”
“温家宝总理强调指出,中国有效应对了全球金融危机的严重影响,经济保持稳定快速增长。因此中国成为全球第二大经济体,在五年内GDP几乎翻番。”Luis Schmidt Montes, Chilean ambassador
连续4年以来,排行榜前5名的位置都被相同的五个跨洲EMBA项目所占据。Tiemba项目今年能够荣登榜首,不是因为它比竞争对手表现得异常优秀,而是得益于在大多数指标上的强劲表现。尤其是,该项目学员的平均薪资(32.4万美元)排名第二,仅次于凯洛格-香港科大(Kellogg-HKUST)EMBA项目的学员(40.8万美元)。Tiemba项目在职业晋升方面也位居第二,在工作经验方面排名第四。
Two years ago, the AFI delayed voting on its year-end list to give critics a chance to see Star Wars: The Force Awakens, which it subsequently included on its list of the 10 best films of 2015. However, this year, the latest Star Wars film, The Last Jedi, which hits theaters on Dec. 15, was nowhere to be found on AFI's list.

国家统计局:2019年4月份社会消费品零售总额增长7.2%

In traditional accounting systems16, selling and administrative costs are expensed in the period in which they are incurred. Theoretically, if there are future benefits associated with a cost, the cost should be capitalized as an asset rather than expensed. Certainly there are some future benefits associated with costs such as research and development, training, market promotion and advertising. However, these costs are expensed as incurred because it is difficult if not impossible to relate them to the future benefits. As a result, these costs are referred to as period costs.

COST BEHAVIOR AND PREDICTION

即便缩减购债规模的行动进展顺利,今年大部分时间美联储也会在是否最早于2015年开始加息的问题上举棋不定。
Homosexual behavior is responsible for 81.8 percent of the new cases, added the NHC, due to students' "poor awareness of protection, despite their high awareness of the disease."
Accounting and consultancy
At New Year and always, may peace and love fill your heart, beauty fill your world, and contentment and joy fill your days.新年的祝福,平日的希冀,愿你心境祥和、充满爱意,愿你的世界全是美满,愿你一切称心如意,快乐无比。
其他上榜的明星还有:凯特王妃(排名第八),泰勒·斯威夫特(第12名),金·卡戴珊(第38名),和索菲娅·维加拉(第100名)。
?Women fall for him because he's exciting to be around and this plays a much larger part in a relationship than most think. It's the key to a great first date. Even the femme fatales assigned to kill Bond fall for him. But studies show this isn't surprising at all. 007's character has frequently been accused of being sexist. This is probably true -- and only serves to make him that much more attractive to the ladies.
The year before, Taiwanese anti-China protesters chose the sunflower as the symbol for their cause.
Chen Yu, vice-president of the China Association for Employment Promotion, said a startup may be meaningful, but one should not expect too much from it.

Variable Costs

Variable costs are those costs that vary with changes in the level of activity. Variable costs tend to increase at various rates that generate linear (straight line) or a variety of non-linear cost functions when the costs are plotted on a graph. Some examples are illustrated in the top left panel of Exhibit 1-3.17 The major activity that affects manufacturing costs is production volume, i.e., producing output. Production volume is frequently measured in terms of units produced, direct labor hours used, machine hours used, materials costs or some other production volume related measure. However, other activities that are not related to production volume might also be important in analyzing cost behavior. The recognition that non-production volume related activities also cause, or drive costs is a fundamental idea associated with activity based costing (ABC). ABC is introduced in the next chapter in connection with the various components of a cost accounting system and discussed in more detail in Chapter 7.

Cost behavior patterns


Fixed Costs

Lots of managers recalled extreme etiquette errors. The applicant
单词confident 联想记忆:
Pete Rossi can count on one hand the number of weeks out of the year that he works more than 50 hours. But the rest of the year, his job as an actuary with the Department of Defense, provides a good living with a minimum of stress.
今年2月的时候,玛蒂与希雅和克里斯汀?韦格(Kristen Wiig)一起担任2015格莱美音乐颁奖典礼(Grammy Awards)的表演嘉宾。当时金?卡戴珊(Kim Kardashian)和坎耶?韦斯特(Kanye West)坐在前排观看了这个表演。
一位伦敦软件神童的“硅谷梦”成真,雅虎(Yahoo)斥资近3000万美元收购了他制作的新闻应用。
The TV drama is not based on a novel but the story of a real businesswoman Zhou Ying. Born in the Qing Dynasty (1644-1911), Zhou was the richest female entrepreneur in Shaanxi province at that time.
Walt Disney Pictures and Lucasfilm have promised a Star Wars film every winter after the release of Star Wars: The Force Awakens. These movies will be spin-offs to the main films.
日本
《固定电话》
除了作为微信核心的私聊和群卿功能之外,用户还可以通过“漂流瓶”功能寻找新的好友,具体方法是录制一段信息装在虚拟的“瓶子”里扔出去,等陌生人捡起来回复。“查看附近的人”功能与一些手机交友应用相似,用户通过它可以浏览附近其他用户的资料。另外还有一个名叫“朋友圈”的功能,用户通过它可以将相册公开分享给好友群,跟照片分享应用Instagram很像。
Type D personalities usually have a low self-esteem and a great fear of disapproval and this is the primary reason that prevents them from opening up to others.
'But then it always challenges and nudges and says "well wait a minute".
One of the most discouraging aspects of 2014 for professional investors has been the start-and-stop nature of the recovery. We coasted into January on a trend of strengthening economic reports. Within a few weeks, a nationwide snowstorm seemingly drove the economic data off the side of the road.
5.英国人设定的“狗狗奖”
But Schultz didn't stop there. The chief executive also offered free coffee for a few days during the shutdown to customers who bought someone else their drink. Schultz hoped the campaign would help people "connect with one another, even as we wait for our elected officials to do the same for our country."
Alumni from the Swiss school also have the third-highest salary, at $114,449, adjusted for purchasing power parity, behind those from the Indian Institute of Management at Ahmedabad, on $116,476, and IIM Bangalore, on $116,094. St Gallen is also top for the quality of its careers service.
斯坦福大学商学院校友的平均薪资最高,为19.5万美元,但总体而言,排在前15名之内的MBA课程在收入、职业发展和满意度方面都非常接近。除了一所学校外,这些商学院的校友平均薪资均超过15万美元,与就读MBA以前的收入相比,薪资上涨了大约100%。

标准变严格倒逼家具行业洗牌

今年,我最喜欢的人物报道可能是Kiki Zhao对中国目前读者最多的诗人之一余秀华激动人心的描写。余秀华是一个了不起的人。她患有脑瘫,过去41年里大部分时间生活在农村,在一张矮桌子上写作。高中没毕业的她说自己“在能读它们(名著)之前,我就知道如何写作了”。现在,她受邀前往斯坦福大学等地,她不愿被比作艾米丽·迪金森(Emily Dickinson)。
vt. 释放,让与,准
像中国人口这么多的国家,关于寂寞的病毒式模仿会这么流行实在是件很讽刺的事情。这句看上去很无厘头的话被用在了所有可能搭配的排列中,用在了所有场合,比如,“哥看的不是书,是寂寞。”
One of the more unique games announced at Gamescom was Silent Hills, the latest sequel in Konami’s bestselling horror franchise (which has also spawned two films). The world of gaming and movies combine in this new game, which is being developed by Metal Gear Solid V: The Phantom Pain creator Hideo Kojima and Pacific Rim director Guillermo del Toro. The game will star The Walking Dead’s Norman Reedus.
circulation
The "Quarterly Journal of Experimental Psychology" published a study in early 2016 entitled, "The drawing effect: Evidence for reliable and robust memory benefits in free recall." While the title seems a bit long and complex, the study actually demonstrated a very simple idea. Drawing words in picture form helps people make better and stronger memories. The authors of the study created simple tasks where a participant would first draw a simple word, like a common piece of fruit. Later, the authors of the study would ask the participants to recall the words they drew. Other participants in the study were given different tasks like repeating the given word aloud a certain number of times or actually writing the word down. The researchers found that participants who drew doodles of the words they needed to recall fared much better than other participants.
Stand: Yahoo CEO Marissa Mayer defended work-from-home ban
自该学校的国际管理学硕士(International Master in Management)项目首次被纳入榜单以来,该学校的排名在过去两年上升31个位置。
Yes — just. Democrats will regain control of the House of Representatives in the November midterm elections. Though they will not take charge until January 2019, they will waste no time preparing the House Judiciary paperwork. Mr Trump will label it a “witch hunt”. But another year of his surreal presidency makes it all but inevitable Democrats will campaign on a pledge to hold him to account. Whatever Robert Mueller’s investigation unearths before then is unlikely to turn enough Republicans against him.
Denmark, for instance, is 88 percent white Danish today — hardly a majority in jeopardy. But a generation ago, in 1980, it was 97 percent white. The anti-immigrant Danish People’s Party is now the second-largest party in the Danish Parliament. In Germany, where the foreign-born population shot up by approximately 75 percent between 2011 and 2015, the anti-immigrant, populist Alternative for Germany party is now drawing record support.
n. 游艇,快艇 vi. 驾快艇
我们不希望通过贬值来增加出口,这不利于企业转型升级。
但曼谷的吸引力也显而易见:充满生机、食物美味、毗邻一些世界上最美的海滩和岛屿。
There were also shows that didn’t live up to early expectations but still had traction, most notably “The Affair,” on Showtime, which began as a Hamptons film noir and instead turned into a French art film. The crime may not be commensurate with the series’s punishingly slow pace and “Rashomon"-like storytelling, but the series picked up momentum — and suspense — in the final episodes.
'The book is true to the character and keeps him as fans would want him, which is as the original hard-bitten guy,' he said.

Cost Behavior Techniques

There are a variety of techniques for analyzing cost behavior. Some of the methods for estimating linear cost functions are discussed and illustrated in Chapter 3. More descriptive discussions of the various types of cost behavior are provided in Chapter 11.

房屋出租方走向规模化 租房时代要保护好租户权利

Before we proceed any further into the domain of management accounting, it is important to consider the global environment in which firms now compete. In two fairly recent books, George Lodge and Lester Thurow provide a structure for understanding the global economy.18 According to these authors, there are two very different variants of capitalism. One familiar variant is the system traditionally practiced in the United States. This is referred to as individualistic capitalism. The other variant is the system practiced in Japan and in the unified European community. This system is referred to as communitarian capitalism. These two variants of capitalism are important because most of the assumptions and practices underlying the individualistic system are incompatible with the assumptions and practices underlying the communitarian system. The particular variant of capitalism embraced by society, determines to a large extent how individuals interact with each other, how businesses interact with other businesses and government, how companies are managed and more specifically for the purposes of this text, how internal accounting systems are designed and used to measure and evaluate performance. As a result, the dichotomy of capitalism provides a broad framework for the study of management and management accounting. This framework is discussed below and referred to frequently in subsequent chapters.

中国建材行业一周大事记(11.30-12.4)

According to George Lodge, most countries display a mix of individualism and communitarianism. However, the United States has tended to be the most individualistic and Japan has tended to be the most communitarian. Other nations are somewhere between the two extremes.19 A brief sketch of the key economic concepts, characteristics and assumptions underlying the two conflicting competitive models is provided in Exhibit 1-4. These include: 1) how to optimize the performance of a system, 2) the key driving force in the economy, 3) the motivation for work, 4) the responsibility for training prior to employment, 5) the relationship between government and business, and 6) the purpose of government policy.

How to Optimize the Performance of a System

Perhaps the most important philosophical difference between the two variants of capitalism is the assumption concerning how to optimize the performance of a system. In the communitarian model, a system can be optimized only when cooperation exists at all levels within the system. There must be cooperation between individuals, departments and functional areas within a company, union and company, companies, industry groups and business and government. The source of this philosophy is not entirely clear, but it was promoted by W. Edwards Deming for at least forty years before his death in 1993 and practiced in Japan since 1950.20 The assumption underlying the individualistic model is that competition at all levels will lead to optimizing the performance of a system. The source of this philosophy is easily traced to the classical school of economics founded by Adam Smith. Smith wrote that an "invisible hand" leads individuals to unintentionally promote the good of society while seeking their own self interest.21 Although the classical economists were concerned mainly with the macroeconomic system, their views spilled over into microeconomic theory and business practices. For example, the neoclassical micro economists, who followed Smith, supported individualism and a "laissez faire", or free enterprise market. To both classical and neoclassical economists, a free market was self regulating and produced the maximum social benefits. Similar ideas can be found at the practice level in the works of Frederick W. Taylor and the scientific management movement where individual specialization and performance were emphasized to the extreme.

Exhibit 1-4 Major concepts and assumptions underlying the economic system

To summarize the key concepts, success in a communitarian system is believed to come from the collective efforts, or teamwork of all members of the system, while success in an individualistic system is believed to come from the efforts of individuals seeking their own self interest. In an individualistic system, optimizing the parts is assumed to optimize the whole. However, the assumption in a communitarian system is that optimizing the parts will automatically produce sub-optimization of the whole because of the interdependences among individuals and groups within the system.22

防水卷材等建材产品为2016“质检利剑”专项行动重点

The driving force in the economy, according to the communitarian viewpoint, is the desire for long term growth and improvement of the system. On the other hand, the driving force in an individualistic system is the individual's desire for consumption and leisure in the present. These driving forces influence the goals and behavior of organizations and governmental units as well as individuals within the system. For example, during the five year period from 1985 to 1989, Japanese investment, as a percentage of its gross national product (GNP) was over twice that of the United States, i.e., 35.6% compared with 17%.23

在华网购宜家家居即将成真 弥补电商空白

The communitarian model includes the assumption that work itself provides intrinsic motivation and that being part of a winning team provides considerable rewards and satisfaction. People mainly live to contribute, to accomplish, to create and to gain respect from others for their efforts. Consumption and leisure are less important considerations for the individual.24 However, the individualistic system is based on the assumption that people are motivated to work mainly to increase consumption and leisure and to avoid unemployment. This hedonistic attitude can also be traced back to the neoclassical economists (or marginalist) who assumed that workers would attempt to maximize pleasure and minimize pain. This idea translates into maximizing the utility obtained from consumption and minimizing the disutility associated with work. Although the lack of work ethic associated with American workers has been challenged by behavioral scientist for a number of years, the structure of most American organizations (discussed below) has reflected this "lazy man" view until recently.25

意大利家具在中国市场份额超德国位列第一

In a communitarian system, skills and training prior to employment are primarily viewed as the responsibility of society. For example, strong high schools with very low drop out rates of six or seven percent are typical in Japan and West Germany.26

Government and business supported apprenticeship programs are used to insure that the less capable high school students (academically) become functional members of society. In contrast, public schools are relatively weak in an individualistic system. For example, in the U.S., the high-school drop out rate is around twenty-nine percent and apprenticeship programs are much less common27. Although colleges are relatively strong in the American individualistic system, many non-college bound students (the "neglected majority") do not receive a marketable education.28 Although a discussion of the reasons for these differences is not within the scope of this textbook, the skill levels of individuals entering the workforce is an important determinant of competitiveness for the organizations who rely upon their skills. It is also important for any organization contemplating a change from an individualistic to a team oriented system.

沪指跌破3000点 两市成交额达11841亿元

In the communitarian system, government works to support business and to promote cooperation between businesses and industry groups within the system. Government is responsible for a strong infrastructure including education, communication and transportation systems. Government in an individualistic system also recognizes the need for a strong infrastructure, but the classical view of government is still present in individualistic systems. To the classical economists, the best government was the government that governed least.29

Purpose of Government Policy

In a communitarian system such as Japan, government policy is designed to increase investment and savings (through tight credit controls) to generate long term growth in supply. However, in an individualistic system such as the United States, government policy is designed to promote as much competition as possible. Cooperation is viewed as detrimental to the economy because it leads to monopoly power. Thus, cooperation between companies and industry groups is to a large extent illegal in the American individualistic system. U.S. government policy is also used to promote growth in demand through easy credit, as opposed to promoting substantive growth and improvement in the infrastructure.30

LED企业大动作频频上演 有何用意?

迪皮卡 帕度柯妮
Its return to the throne came at a cost to London which, after occupying pole position for two years, is trading places with its Asian rival.
2.German: 22.2 percent increase
*剧情类最佳客串女演员:玛格?马丁戴尔(Margo Martindale),《美国谍梦》(The Americans)
倒灌啤酒机
1.take hard classes
这晚,霉霉并没有参加这次颁奖典礼,虽然她提名最多。19岁的歌手Shaw表选突出,风头胜过了霉霉,在这场颁奖典礼上横扫众多奖项。
As a national exam with more than 1 million test takers every year, the National Postgraduates Entrance Examination is very important for students' academic life, and cheating incidents have been exposed from time to time.
The military parade in Beijing on Sept. 3 that commemorated the 70th anniversary of the end of World War II was the news event that users looked up the most on Baidu's search platform. The celebration featured thousands of troops marching past President Xi Jinping and his predecessors, Hu Jintao and Jiang Zemin, as well as foreign leaders, including President Vladimir V. Putin of Russia.
据《重庆晨报》报道,经调查后,荣昌警方于4月29日以危害公共安全的罪名逮捕了周某。

Dominant Objective and Focus

productive
会。2018年,美国总统特朗普将通过对中国采取惩罚性行动,来兑现他在竞选时许下的部分保护主义诺言。最可能的触发因素将是特朗普政府委托的、对中国涉嫌窃取知识产权的官方调查报告,以及中国补贴钢铁和铝生产的行为。在其贸易团队的敦促下,特朗普可能会下令采取报复性措施,其中包括征收惩罚性关税。此举是否会标志着贸易战打响第一枪,将取决于中国如何反应。如果中国决定征收报复性关税,或者把美国告上世贸组织(WTO),将标志着敌对状态的开始。
The report said families back home receive an average of $200 a month, which makes up 60 percent of the household income.Using the steady flow of remittances, families can buy food, get housing, go to school, access healthcare, improve sanitation, or even invest in a business and have some savings, the report said.
Years of growth fuelled by access to cheap funding by virtue of low interest rates in the developed world and China’s robust appetite for commodities are seen ending, leading economists at the Bank of International Settlements to warn of negative spillovers as borrowing costs rise.
Employment is the foundation of economic development. It creates wealth and it is the major source of household income.
“LBS has broadened my profession horizons and opened international career opportunities,” said one graduate. He added: “In the three years after graduation I have worked in the US, Canada and Hong Kong, while rotating in different businesses from corporate banking to debt capitalmarkets”.

In a survey of U.S. and Japanese companies, (227 U.S. and 291 Japanese) U.S. executives ranked a measure of profitability first, stock price second and market share third, while the Japanese executives ranked market share first, profitability second and new products third.31 Although this survey was conducted during 1980, American executives still appeared to be emphasizing short term objectives ten years later. In a 1990 world competitiveness report, U.S. firms were ranked next to last out of twenty-three industrial countries in terms of future orientation. The Japanese were ranked number one.32

Organizational Structure

Communitarian organizations tend to emphasize a concept referred to as employee empowerment where self regulated teams make consensus decisions at the work level. These so-called bottom-up organizations tend to be horizontal, flat or lean in that there are relatively few layers of management. In contrast, individualistic organizations tend to be structured vertically in a top down manner with a hierarchy of management layers. Specialized jobs involving a few simple repetitive tasks are designed at the work level using the concepts of scientific management. Even so, the individualistic system includes a relatively large number of supervisory positions to compensate for the "lazy man" work ethic mentioned above. For example, a study comparing the cost of producing Ford Escorts in different countries indicated that forty percent of the Japanese cost advantage resulted from lower white-collar costs in the Japanese organizations.33

Exhibit 1-5

How Profits Are Used

In an organization structured around the communitarian philosophy, profits are used mainly to build for the future. This follows naturally from the "strategic conquest" objective mentioned above. However, the individualistic enterprise mainly uses profits to enhance the consumption of stockholders. These ideas are supported by a comparison of dividend payout ratios. In 1990, dividends accounted for only thirty percent of after tax profits for Japanese companies while U.S. companies distributed eighty-two percent.34

四大行半年报:个人住房贷款增速下滑

From the communitarian viewpoint, employees are the most important key to global competitiveness, customers are second, shareholders are third and suppliers are fourth. The idea is that if the company’s employees are not satisfied, this dissatisfaction will affect the quality of their work and their relationships with customers. Employees, customers, and suppliers work together as a family to achieve a common goal. All constituencies along the value chain are important as well as the company’s stockholders. In individualistic organizations, on the other hand, the organization’s top three constituencies are reversed. Stockholders are viewed as the most important group, customers are second and employees are a distant third. Employees are treated more as a factor of production like buildings and equipment to be acquired and disposed of as needed. Suppliers likewise are expendable and must compete with each other for the company’s business. The four constituencies are definitely not part of the same family.35

Employment and Job Security

The position of employees in the hierarchy discussed above is clearly reflected by an organization’s employment policies. Communitarian firms tend to provide lifetime employment, promote from within the organization and emphasize job enrichment. Companies in an individualistic system do not provide a comparable level of job security. Labor turnover rates in the U.S. and Japan provide considerable support for this statement. The Japanese labor turnover rate is around 3.5% per year. In contrast, the U.S. labor turnover rate is around 4% per month.36 The Japanese, according to one observer, view the employee-employer relationship as a marriage, while Americans tend to view the relationship as a casual date.37

资本市场回暖 多元化助力规模房企估值整体提升

In communitarian companies, cross training and job rotation are essential to support self regulating teams and to promote bonding with the organization. It is reasonable to assume that relatively large training expenditures will pay off due to the very low labor turnover rates in these environments. Individualistic companies logically spend less on training because of high labor turnover coupled with the influence of scientific management. If jobs are limited to a few simple repetitive tasks, employees can be laid-off, or fired and easily replaced when needed. These ideas are supported by the world competitiveness report mentioned earlier. In the category of quantity and quality of on-the-job training, Japanese companies were ranked number 1, German companies number 2 and U.S. companies number 11 out of twenty-three industrial countries.38

Route To Management

[in'tennli]
We will ensure workplace safety and people's lives.
Ask questions immediately if you don't understand something. If you're in the front row and have been making eye contact, your instructor probably already knows by the look on your face that you don't understand something. A polite raising of your hand is all you need to do to indicate you've got a question.
科学家们在赋予人体器官原本能力方面投入很深,但是为何要仅限于此呢?
['t?nl]
市场观察人士被迫接受一季度美国GDP负增长2.9%这一现实。突然间,同波诡云谲的现实相比,所有人的预测似乎都过于乐观,至少是过于平稳。这导致人们纷纷猜测美联储最终退出其债券购买计划的时机。短短几周内,我们从信心满满变成了垂头丧气,同时,伴随着不确定性的再次来袭,资产类别的交替以及市场调整也随之而来。
Since merged airlines often continue to report delay statistics separately, it may take a few years to see how the new American does during holiday travel.
Four factors should fuel the jobs recovery in 2013:[qh]
联系方式:Kathy Michalove, Seaboard Properties, (860) 535-8364; seaboardpropertiesre.com
泡沫气球
单词stable 联想记忆:
6月28日
Stanford's Zhenan Baohas has developed a super-flexible, super-durable, and super-sensitive material that can be the basis for future synthetic skin. People have tried developing synthetic skin before, but Baohas's material handles touch sensitivity better than any predecessor. It contains organic transistors and a layer of elastic, letting it stretch without taking damage. And it's self-powered—this skin contains a series of elastic solar cells.
节目9 相声《这事儿不赖我》,曹云金 刘云天
After Google and Apple, are Amazon and Microsoft.

陆金所是最大的一家。它是中国平安保险(Ping An Insurance)的子公司,平安也是陆金所最大的股东。
尽管中国排名上升,随着决策者越来越意识到加强创新是一个经济体充满活力、竞争力的关键,发达国家与发展中国家在创新方面仍存在差距。
4.Noses That Smell Diseases
在大型科技公司内部,女性雇员将希望看到加薪和升职方面发生变化的迹象——但是,随着男性权利在硅谷某些角落开始酝酿反击,她们也会保持警惕。
但是美国加州公务员退休基金(Calpers)的高级投资组合经理兼全球治理主管安妮?辛普森(Anne Simpson)却相信,库克的道德立场不仅仅是种姿态。她说:“他对作秀技巧的漠视自有其魅力。蒂姆?库克将苹果这种优雅和卓越的理念应用到这些新的领域。”加州公务员退休基金是苹果的重要股东。
Americans: While you're here, why not pretend to be Canadian? Very few Britons can tell the difference, and it will allow you to rescue yourself from awkward conversations about the death penalty.
It makes piggybacks more comfortable.
随着北京方面采取的资本管制对海外收购交易起到抑制作用,1月份中国企业对海外房地产业的投资额比上年同期下降了84%。
Don't Make Yourself Too Comfortable
8. The 2012 Ig Nobel Fluid Dynamics Prize
D'ALOISIO BEGAN designing iPhone apps nearly the moment the app store opened in 2008. He was 12 years old, working on a Mac in his bedroom in the London district of Wimbledon. Because he was too young, he signed up for the Apple developer's license using his father's name. He'd taken no formal computer science classes at school, and neither of his parents (Diana and Lou, a lawyer and a business executive, respectively) knew much about tech. Instead, he learned how to program almost entirely by himself, scouring websites and watching instructional videos.
decline
China has 731 million Internet users as of December 2016, roughly the size of Europe's population, according to a report released by the China Internet Network Information Center (CNNIC).
在即将卸任的中国领导层不愿做出任何有远见的决定时,中国必须沿着一条狭窄的道路审慎推进。
1.《雨人》
Total Program Cost: $176,600
比赛项目:

家居卖场掀起促销大战 销售业绩冰火两重天

In communitarian organizations, teamwork and cooperation are viewed as the only way to optimize the performance of the system. Competition among individuals, departments or segments within an organization and management control techniques that emphasize individualistic performance, are viewed as detrimental to the system. If the performances of the subsystems are optimized, the system will not be optimized. On the other hand, individualistic organizations tend to view teamwork, or any organized group of workers with suspicion. For example, American companies have had a long adversarial relationship with labor unions. American national unions tend to require a large number of job classifications, prohibit cross-training and use the strike as a weapon to obtain higher wages and benefits for union members. In comparison, Japanese unions are company sponsored and promote teamwork by supporting a small number of job classifications, considerable cross-training and a no-strike policy.39

VR技术受热捧 橱柜企业真的hold住吗?

In the month since her death, police have not said whether she accidentally pulled the trigger or was shot by someone else in the room.
move动+ment表名词,“行为或结果”→运动
China's 2016 office box sales are expected to exceed the 2015 total of 44 billion yuan (6.8 billion U.S. dollars), the country's film watchdog said.
大学的发言人告诉记者:如果Siddeeq先生在之后的53年还是收不到这封信,他肯定会抱怨我们的效率。
vt. 为 .
Wish many good wishes for the holidays and the coming year.新的一年,向你献上最诚挚的祝福。
Feud: Bette and Joan
特朗普会发动美中贸易战吗?

调控满月 成交量降温 广州房价现结构性下跌

The communitarian view of leadership is probably articulated best in the works of W. Edwards Deming. To Deming, leadership requires knowledge of processes and an understanding of the variability within the system. From Deming’s perspective, leaders know that most of the problems within a system are created by the variability within the system itself, not by the people working in the system. However, individualistic managers tend to view leadership from a top down control perspective. The leader specifies the desired results and then rewards or punishes workers on the basis of these specifications. The communitarian leader views workers as colleagues in an adult-adult relationship, while the individualistic leader views the relationship more in terms an adult-child orientation. In a communitarian company, employees work with management. In an individualistic company, employees work for (and sometimes against) management. Notice that a manager’s view of leadership follows logically from the company’s overall structure and policies towards employees. (See Deming's New Economics summary and the Hayes & Abernathy summary for more on the problems associated with the individualistic form of leadership).

乌兰察布着力打造建材产业集群

A communitarian leader tends to blame the system first, not the people working in the system. The communitarian approach emphasizes continuously seeking to improve the system. In an individualistic environment, according to Deming, managers blame people for problems because they do not understand the system. Another way to state this idea is to say that the communitarian management style is process oriented, while the individualistic management style is results oriented. Communitarian managers tend to manage the processes and work that people do, while individualistic managers tend to manage by results, frequently financial results.40

Tools Of Management

Managers in a communitarian company manage by promoting a bottom up approach referred to as employee empowerment. Self directed teams monitor their own performance with techniques such as statistical control charts. The manager facilitates, counsels and teaches to promote continuous improvement, job enhancement and teamwork. The system depends on trust, not fear. According to Deming, a leader does not judge or rank employees.41 The traditional individualistic approaches include management by objectives, merit ratings, incentive pay, quotas, standards and piecework systems. Deming argues that these tools, common in the individualistic organization, are fear oriented and destroy cooperation and teamwork. Of course, cooperation and teamwork provides the foundation of a communitarian organization.

PLACEMENT WITHIN THE LARGER ECONOMIC SYSTEM

Although the individualistic and communitarian capitalist models may appear to be radically different, they are very similar when placed within the whole array of possible economic systems. Consider the variety of alternatives that appear in the economic system models illustration presented in Exhibit 1-6. The models at the top of the illustration represent maximum government ownership of capital and land, while the models at the bottom represent the absence of government. The models on the left-hand side exclude the profit motive, while the models on the right-hand side include the profit motive.42 On the lower right-hand side, free enterprise capitalism represents the maximum individual freedom within a capitalist system, while state capitalism represents the minimum individual freedom. On the left-hand side, communism represents the maximum individual freedom for a socialist system, while state socialism represents the least individual freedom. Notice that both communitarian capitalism and individualistic capitalism fall into the same category. Both systems include a mixture of state (i.e., government) regulation and private enterprise. In terms of the whole scheme of possible economic systems, the two models are very close together. These two models mainly differ in terms of the amount of emphasis placed on individual freedom. It is important to understand that while individual freedom represents the greatest strength of capitalism, it also represents the greatest potential weakness. Finding the optimum mix of individual freedom and cooperation within a larger community is the goal of both systems.

Economic System Models

Mixed Versus Pure Organizations

Today there are few, if any pure systems. Although some have argued that by the year 2000 all workers would be part of a team43, it is likely that there will always be a mixture of cooperation and competition within any system. Until recently most American companies have emphasized individual skills and performance. However, since 1980 many American organizations have redesigned their systems to emphasize cooperation and teamwork and to de-emphasize competition between individuals and segments within an organization.44 Currently the World Economic Forum ranks countries on the basis of 12 pillars of competitiveness. The 11th pillar is business sophistication defined as follows: "Business sophistication concerns two elements that are intricately linked: the quality of a country’s overall business networks and the quality of individual firms’ operations and strategies."45

Relevance Of Framework To Accounting

Many of the ideas and concepts associated with communitarian capitalism are linked to attempts to develop new and better approaches to accounting and management such as activity management, activity costing, activity based product costing (ABC), just-in-time (JIT), investment management, the expanded use of statistical control charts and total quality management (TQM).46 As we proceed through this textbook we will return to these ideas frequently to emphasize that accounting is not a generic set of rules that fits all firms under all circumstances. To be useful to management, internal accounting systems must be designed, and redesigned when necessary, to fit the organization’s structure, strategy and competitive orientation. Accounting systems that were designed to support an organization competing under the assumptions of individualistic capitalism are not likely to be as useful to organizations that are restructuring around the communitarian concepts. Many companies are evolving in this way, from a system based on individualistic values to a system based on cooperation and teamwork47. Accounting scholars agree that accounting systems must continue to evolve to complement these changes. However, questions concerning what to change and how to change it have created a considerable number of controversial issues. We will consider many of these issues in subsequent chapters. (See a 行业观察:整木家装会成为地板木门业的下一个风口吗?).

北京公租房小区标配“人脸识别”

Obtaining the CMA designation can enhance your marketability48. It should be of special interest to those who do well in accounting courses, but who do not want to become public accountants. Consider the following.

The 8 per cent year-on-year drop in profits last month compares with 4.2 per cent in November and is the biggest since the current data series began in late 2011, figures released on Tuesday showed.
n. 活动,运动,移动,[音]乐章
For co-founder Harper, a top priority for the next 12 months is shoring up Bigcommerce’s internal technical talent and creating services that help merchants build closer customer relationships. One example is offering data that helps store managers track “abandoned carts” and offer deals that help turn browsers into buyers. This can help merchants quickly add 15% to their monthly sales, he said.
Red ones mean passion and romance, yellow ones speak of friendship, and pink can express your thanks.红玫瑰代表热情和浪漫,黄玫瑰象征友谊,粉玫瑰则表达谢意。If
4. OPEC’s Next Move.OPEC deserves a lot of credit (or blame) for the remarkable downturn in oil prices last year.While many pundits have declared OPEC irrelevant after their decision to leave output unchanged, the mere fact that oil prices crashed after the cartel’s November meeting demonstrates just how influential they are over price swings. For now OPEC – or, more accurately, Saudi Arabia – has stood firm in its insistence not to cut production quotas. Whether that remains true through 2015 is up in the air.
The advantages for schools seem clear: they enjoy the benefits of bright graduates who would otherwise have gone straight into consulting.

“以房养老”为何李鬼频出

激情、毅力和积极的心态,是创业成功的关键。培养这些特质要有天赋和一些小技巧。
n. 剥夺,免职,匮乏,丧失,夺去
开发商:Supermassive Games、Sony Computer Entertainment
“The US economy is likely to grow by 3 per cent plus this year as well as next year.

中国500强企业资产利润率降至10年最低

Planning, budgeting, and forecasting
Performance management
Cost management
Internal controls

时隔5年温州市场再现“地王” 楼市逐步回暖?

Financial statement analysis
Corporate finance
Decision analysis and risk management
Investment decisions
Professional ethics

All topics in both sections will be tested up to level "C", i.e., a candidate's ability to synthesize information, evaluate a situation, and make recommendations. Levels "A" (knowledge and comprehension), and "B" (application and analysis) are also tested. The increased emphasis on "C" level knowledge is a change from the previous four part exam.49

销售每况愈下 成都现红木家具卖场关店潮

Index: 100.0

家居行业渐成焦点 掀起轮番“吐槽风潮”

Cost Management
Internal Controls
Technology and Analytics
External Financial Reporting Decisions
Planning, Budgeting, and Forecasting
Performance Management

欧盟木材新法实施:解析我国木家具行业将面临哪些影响?

Risk Management
Investment Management
Professional Ethics
Financial Statement Analysis
Corporate Finance
Decision Analysis

The following link provides more specific information about the current CMA exam. Imanet cma-certification?

There are many different certifications for accountants that support a variety of specialty areas. For a list and links see Accounting Certifications.

FOOTNOTES

1See H. T. Johnson and R. S. Kaplan, 1987, Relevance Lost: The Rise and Fall of Management Accounting (Harvard Business School Press): Chapter 2. (MAAW's Relevance Lost section); Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary); Garner, S. P. 1947. Historical development of cost accounting. The Accounting Review (October): 385-389. (JSTOR link); and Garner, S. P. 1954. Evolution of Cost Accounting to 1925. Tuscaloosa, AL. University of Alabama Press.

2 For a thought provoking discussion of operational definitions, see W. Edwards Deming, 1986, Out of the Crisis, (Massachusetts Institute of Technology Center for Advanced Engineering Study): Chapter 9. (See MAAW's section on Deming).

3 See Bedford, N. 1971. The Income Concept Complex: Expansion or Decline.Asset Valuation, ed. Robert Sterling. Lawrence, Kansas: Scholars Book Company: 142.

4 See Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 455. (JSTOR link).

5 Accrual accounting is a system of recording financial transactions where revenues are recorded when earned (generally at the time of sale) and expenses are recorded when the benefits from those expenses have been obtained. The foundation for accrual accounting is the matching concept discussed later in this chapter.

6 See National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Definition) and National Association of Accountants. 1982. Accounting, Statement No. 1B; and Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15. See also Raun, D. L. 1962. What is accounting? The Accounting Review (October): 769-773. (JSTOR link).

7 William J. Vatter. 1950. Managerial Accounting. Prentice Hall.

8 For a reference to Relevance Lost, see footnote 1. For the second book, see Callie Berliner and James A. Brimson, editors. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design, (Harvard Business School Press). (More information).

9 CAM-I is a research and development consortium formed in 1986 to define the role of cost management in what many refer to as the new competitive environment. (More information).

10 See Berliner and Brimson, editors., Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design: 3.

11 See Brimson, James A. 1991. Activity Accounting: An Activity-Based Costing Approach, (John Wiley & Sons, Inc.).

12 See Johnson, H. T. 1989. Professors, Customers and Value: Bringing A Global Perspective To Management Accounting Education. Proceedings of the Third Annual Management Accounting Symposium (American Accounting Association): 11. (Summary). Also see Johnson, H. T. 1992. Relevance Regained: From Top-Down Control to Bottom-up Empowerment. New York: The Free Press. (Summary).

13 From Reader's Digest Illustrated Encyclopedic Dictionary, 1987, Houghton Mifflin Company.

14 See "Report of Committee on Behavioral Science Content of the Accounting Curriculum", The Accounting Review Supplement, 1971: 247. Although objectivity and neutrality are important concepts for external reporting, internal accounting systems cannot and should not be neutral.

15 See Walter A. Shewhart, 1931, Economic Control of Quality of Manufacturing Product, (Van Nostrand); reprinted by Ceepress, The George Washington University, 1986) and W. Edwards Deming,1986, Out Of The Crisis, (Massachusetts Institute of Technology). (More information).

16 All of the accounting systems described in this textbook are considered traditional systems except those that include activity based costing, back flush costing and throughput costing. The various types of cost accounting systems are described in Chapter 2.

17 An explanation of why variable costs might increase at constant, increasing and decreasing rates appears in Chapter 11.

18 See George C. Lodge. 1990. Perestroika for America: Restructuring U.S. Business-Government Relations for Competitiveness in the World Economy. Harvard Business School Press; Lester Thurow. 1992. Head to Head: The Coming Economic Battle Among Japan, Europe and America. William Morrow and Company, Inc.; and 1992. Who Owns the Twenty-First Century? Sloan Management Review (Spring).

19 George C. Lodge, Perestroika for America: 15-17.

20 See W. Edwards Deming, Out of the Crisis, 1986, (Massachusetts Institute of Technology) and The New Economics for Industry For Industry, Government & Education, 1993, (Massachusetts Institute of Technology). (Summary). A fairly large number of research studies related to the effectiveness of cooperation and competition have been published in various social science journals. For example, see Johnson, D. W., G. Maruyama, R. Johnson, D. Nelson and L. Skon. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement: A meta-analysis. Psychological Bulletin (89): 47-62 (Summary).

21 See Adam Smith, An Inquiry into the Nature and Causes of the Wealth of Nations,1937, edited by Edwin Cannan, (New York: Random House, Modern Library edition), Book I, Chapter 2. Smith’s work was originally published in 1776. Also see the Cooper 2000 summary).

22 In addition to the references to Deming and Thurow, see Kosaku Yoshida, 1989, "Deming Management Philosophy: Does it Work in the US as well as in Japan?", Columbia Journal of World Business, (Fall ): 10-17. (Summary).

23 See Fortune, July 30, 1990: 109.

24 This concept appears to fit the Japanese fairly well, perhaps because of the influence of Buddhism. According to the Zen Buddhist text, "The master in the art of living makes little distinction between his work and his play, his labor and his leisure, his mind and his body, his education and his recreation, his love and his religion. He hardly knows which is which. He simply pursues his vision of excellence in whatever he does, leaving others to decide whether he is working or playing. To him he is always doing both." Quoted from Lester Thurow, Head To Head: 113.

25 In The Human Side of Enterprise, 1960, (McGraw Hill), Douglas M. McGregor discusses two theories concerning human behavior he referred to as Theory X and Theory Y. Theory X views workers as lazy and not very bright, thus the system must be designed to supervise them carefully. Theory Y views workers as potentially industrious if the system is designed properly to promote their self esteem, status and self fulfillment. (Summary).

26 Lester Thurow, Head To Head: 276.

27 Education, Fortune, Special Issue 1990: 54-55. In this report, high school drop out rates for 1988 ranged from 42% in Florida to 9.1% in Minnesota. The mean for the fifty states and Washington D.C. was 28.9%. In a more recent report by the ASCE, 75% of the nations school buildings were inadequate to meet the needs of school children. For a note on recent reports see ASCE Summary.

28 "The U.S. Army rejects 60,000 potential enlistees a year. They are not smart enough to serve." Quoted from Fortune, Special Issue 1990: 55.

29 "Because of the inherently anti-government character of the American Creed, government that is strong is illegitimate, government that is legitimate is weak." Samuel P. Huntington, 1981, American Politics: The Promise of Disharmony, (Harvard University Press): 39. According to recent ASCE reports, our infrastructure is seriously deficient. Recent ASCE reports gave the overall infrastructure (including roads, bridges, transit, aviation, schools, drinking water, wastewater, dams, solid waste, hazardous waste, navigable waterways and energy) a "D". (ASCE Summary).

30 Lester Thurow, Head To Head: 125-129.

31 George Lodge, Perestroika For America: 43.

32 Lester Thurow discusses these and other results in Head To Head, p. 162. The World Competitiveness Report has been published annually by the Swiss based World Economic Forum since 1980. For a Summary ofthe WEF's 2011 and 2012 Global Competitiveness Index see World Competitiveness Reports.

33 Mentioned by Thurow in Head To Head from "The Japanese Advantage in Autos," The New York Times, April 1, 1983.

34 Mentioned by Thurow in Head To Head: 126. The original sources are "A Survey of International Finance," The Economist, April 27, 1991: 39 and Council of Economic Advisors, Economic Report of the President, 1991: 387.

35 See Thurow, Head To Head: 137 and 195.

36 Reported by Lester Thurow in Head To Head: 139. From the U.S. Department of Labor, Handbook of Labor Statistics, Bulletin 2175, not dated, p. 180 and "Economic Cost of the Human Factor," Financial Times, February 20, 1991: 8.

37 A similar comment appears in Joseph J. Fucini and Suzy Fucini, 1990, Working For The Japanese, The Free Press: 57. The comment is in reference to Mazda’s American automobile plant in Flat Rock, Michigan.

38 Lester Thurow, Head To Head: 162. Also see the earlier reference to the world competitiveness report.

39 A number of authors have described the Japanese management-union relationship. For example, see Hirotaka Takeuchi, 1981, "Productivity: Learning from the Japanese," California Management Review, Summer: 13. (Summary).

40 Some authors have referred to this as "management by the numbers" or "managerial remote control". For example, see the Hayes and Abernathy and Johnson and Kaplan summaries.

41 To Deming, ranking employees is one of the deadly diseases that afflict most companies in the Western world. See Out Of The Crisis: Chapter 3.

42 Why does the profit motive separate capitalism from noncapitalist economies? The main institutions of capitalism include: 1. the idea that individuals act as "economic men", i.e., attempt to balance cost (human energy) with satisfaction. 2. Private property, i.e., the right to acquire, keep, use exclusively, and dispose of valuable things. 3. Inheritance, i.e., the owner's right to designate the recipient of title to property (the right of bequest), and the right of an individual to claim title (the right of inheritance). 4. Freedom of individual initiative, i.e., the freedom of individuals to exercise their own initiative in economic matters. 5. Competition, i.e., economic rivalry. 6. The profit motive, i.e., the monetary difference between receipts and expenditures. Although all of the other institutions of capitalism (1-5) can exist in noncapitalist economies, the profit motive is not compatible with socialism or communism. On the other hand, capitalism cannot exist without the profit motive. It is the controlling mechanism and the key institution of capitalism. For more on how capitalism differs from noncapitalist economies, see Loucks, W. N. 1965. Chapter 2. Comparative Economic Systems, 7th edition. Harper & Row. Also see Chapter 9 of Oser, J. 1963. The Evolution of Economic Thought.  Harcourt, Brace & World, Inc. (Summary).

43 See Joseph H. Boyett and Henry P. Conn, 1991, Workplace 2000: The Revolution Reshaping American Business (Penguin Books USA Inc.): 39.

44 For an early paper predicting similar changes, see William G. Ouchi and Alfred M. Jaeger, 1978, "Type Z Organization: Stability in the Midst of Mobility," Academy of Management Review (April): 305-314. In this paper the authors discuss three types of organizations: Type A - American, Type J - Japanese and Type Z - modified American. (Summary).

45 For a summary of the Global Competitiveness Index see Martin, J. R. Not dated. World Competitiveness Reports. Management And Accounting WebWorldCompetitivenessReports

46 For example, in 1986 a group of CAM-I representatives traveled to Japan to study Japanese management practices. What they learned had considerable influence on the development of the CAM-I conceptual design. See Berliner and Brimson, 1988, Cost Management for Today’s Advanced Manufacturing, particularly Chapter 9.

47 Most of the concepts mentioned depend on cooperation and teamwork as we will see in subsequent chapters. Clearly more companies are emphasizing teamwork as indicated by several studies. For example, in a 1995 study by Hewitt Associates, 65% of the companies surveyed used teams. In a 1999 study by the IMA, 73% of the respondents indicated that management accountants worked on cross-functional teams. See Hewitt Associates, LLC. 1995. Salary Increase Report. Hewitt Associates LLC; and Institute of Management Accountants. 1999. Counting More, Counting Less, Transformations in the Management Accounting Profession, The 1999 Practice Analysis. IMA. For more on teams and teamwork see MAAW's Teamwork topic.

48 See Management Accounting (April 1992). This entire issue is dedicated to the CMA exams. (More information).

49 Brausch, J. M. and D. Whitney. 2009. CMA: The quest for increasing value. Strategic Finance (December): 9-10, 12. (Summary). For a history of the CMA exam including information related to the new 2010 exam see VanZante, N. R. 2010. IMA's professional certification program has changed. Management Accounting Quarterly (Summer): 48-51. (Summary). For some articles related to the value of the CMA, see: Krippel, G. L. and S. Mitchell. 2011. What's your CMA worth? We show you how to estimate the lifetime value of the certification. Strategic Finance (November): 41-47. (Note). Schiffel, L., K. A. Smith and D. L. Schroeder. 2011. IMA 2010 salary survey: How's that recovery workin' for you? Strategic Finance (June): 26-46. (Summary).

QUESTIONS

1. Why is the distinction between concept definitions and operational definitions important? (See section on definitions).

2. In Exhibit 1-1, financial accounting is defined as part of management accounting. Discuss the logic underlying this concept definition.

3. Conceptually, how do public accounting, governmental accounting and management accounting differ? (See Exhibit 1-1 and subsequent discussion).

4. Explain how cost accounting is linked to tax accounting, financial accounting and managerial accounting. (See Exhibit 1-2 and subsequent discussion).

5. Explain how and why the emphasis of cost accounting education changed around 1950? (See 4月北京住房租赁市场量跌价稳).

6. Explain how cost accounting education began to change again in 1987. (See 上海高端墓地近30万元一座 单价远超内环房价).

7. How does cost accounting differ from cost management?

8. What is the conceptual difference between cost management and activity management?

9. How is investment management more comprehensive than capital budgeting?

10. In your opinion, should performance measurement systems be designed to influence behavior, or should they be neutral? Explain your reasoning. (See 卫浴行业“七剑下天山” 谁是龙头老大).

11. Discuss how performance measurements affect performance? (See 浙江东阳红木家具假冒产品多 选购要货比三家).

12. Explain the 国际货币汇率持续波动 我国陶瓷出口逐步下降.

律师本质上是谨慎的,但他们中的大多数人已经认识到,技术是处理他们需要梳理的大量信息的关键。没有技术,披露和合规等一些需要处理很多文件的工作几乎不可能完成。
According to a newly amended Chinese Criminal Law, those who organize, assist or are involved in cheating during national exams could be sentenced to three to seven years in prison.
adj. 不稳定的,易变的
D'ALOISIO BEGAN designing iPhone apps nearly the moment the app store opened in 2008. He was 12 years old, working on a Mac in his bedroom in the London district of Wimbledon. Because he was too young, he signed up for the Apple developer's license using his father's name. He'd taken no formal computer science classes at school, and neither of his parents (Diana and Lou, a lawyer and a business executive, respectively) knew much about tech. Instead, he learned how to program almost entirely by himself, scouring websites and watching instructional videos.

Over the next few years, large residential buildings will have to comply with Local Law 87, which requires them to audit energy usage and keep systems running at peak efficiency. Residential buildings are the city’s largest source of greenhouse gas emissions, accounting for 37 percent of the total. “The one hot-button topic is energy. How do buildings become more energy efficient?” said Dan Wurtzel, the president of FirstService Residential New York, which manages more than 500 properties. “If a third of your operating budget is related to energy and you can now reduce that cost, you can take pressure off the need for a maintenance increase.”
至于维护全球贸易的自由化,这需要世界各国共同努力,因为天下是天下人的天下。
Its Academic Ranking of World Universities is made up of six objective indicators, including the number of alumni and staff winning Nobel Prizes and Fields Medals, the number of highly-cited researchers, the number of articles published in the journals Nature and Science, the number of articles indexed in the "Science Citation Index", and their per capita performance.
中国的军队会获得更多的投入,从而增加更为先进的飞机和战舰。

15. What does control mean statistically? (See concept of control).

16. Distinguish between common causes and special causes of variation. How are these concepts used to develop a control chart? (See concept of control and subsequent discussion).

17. Conceptually, what is the difference between direct and indirect costs? (See the 棚改货币化安置应适时退潮 section and the Gordon & Loeb summary).

认为西方民主政体不会受影响将是愚蠢的。

19. What is the matching concept? (See Matching Concept).

20. How do the terms expired and unexpired relate to the matching concept? (See Matching Concept).

21. What is the difference between an asset and an expense? (See Matching Concept).

22. Why is cost behavior analysis a short run concept? (See cost behavior).

23. Provide concept definitions for: variable costs, fixed costs, semi-variable costs and semi-fixed costs. (See cost behavior).

(Go to a similar set of Framework Questions with links related to the answers for questions 24-50).

24. What is a system?

我倒是并不担心费城、凤凰城和明尼苏达的球队。他们队伍都很年轻,都在重建的路上。如果他们能够取得进步,那很好,就算没有,他们也能获得高顺位的选秀权。而篮网队则是另一个故事了,我们稍后会讨论到他们。

时间:2011-12-06 编辑:Jasmine
At this point, travelers might be wondering if there will ever be an airport that can surpass much-lauded Changi.

央行:四季度88.8%的居民认为收入增加或基本不变

北京市城镇基本住房保障条例草案修改稿终止审议

n. 感动(激动,愤怒或震动), 搅拌,骚乱

时间:2011-12-06 编辑:Jasmine

The Killing of a Sacred Deer

中山最牛违建:顶层“空中别墅” 加建80平方米

二线城市房价跨越式涨价 热点区域直逼北京房价

中山市家居市场持续低迷 部分建材商家被迫退出

受飞利浦降价影响 LED厂东贝5月营收下滑30%

曲道奎表示:“随着机器人正逐渐扩至几乎所有领域,我国机器人制造商应当了解自身和外资品牌间的差距,利用中国机器人的蓬勃发展并学习国外经验,以帮助我国由世界最大的机器人市场成长为机器人制造强国。”

专家称楼市泡沫在积累 谨防价格出现过山车

2017年广州市住宅用地供应量增78%

香港宜家家居大减价 市民抢购致交通堵塞

Lei Jun, founder and chairman of Chinese smartphone giant Xiaomi Corp, agreed, describing the win as a breakthrough in artificial intelligence.

World Health Organisation declared that the cluster of microcephaly cases and other neurological disorders were a public health emergency of international concern, it was a rallying cry for the international community to respond.

国家统计局最近开始跟踪研究的大城市的房价数据就支持这种可能性。

42. Discuss the advantages and disadvantages of the individualistic system of capitalism, first from the employee’s point of view and then from the employer’s point of view. Some areas for consideration include employee acquisition, internal and external mobility, training costs and cost of supervision. (See the table in the Framework questions).

43. Discuss the advantages and disadvantages of the communitarian system of capitalism from the employee’s view point and then from the employer’s view point in the same areas mentioned above. (See the table in the Framework questions).

“Obviously, a single year, even if it is a record, cannot tell us much about climate trends,” said Stefan Rahmstorf, head of earth system analysis at the Potsdam Institute for Climate Impact Research in Germany. “However, the fact that the warmest years on record are 2014, 2010 and 2005 clearly indicates that global warming has not ‘stopped in 1998,’ as some like to falsely claim.”

电影主人公名叫韦德·威尔逊,由瑞安·雷诺兹扮演。威尔逊是一个拥有超强自我修复能力的雇佣兵,擅黑色幽默。他一直在寻找那个将他投入凶残实验、几乎毁了他一生的人。《死侍》由漫威公司出品, 塑造了一个超常规的反英雄人物。

统计局:2019年前2月全国房地产开发投资12090亿元 同比增长11.6%

The top-earning woman in the music business has been cashing in on a massive world tour, a constant stream of hit singles and a string of endorsements with a slew of major companies, while occasionally throwing thinly veiled barbs at her chief rival.
IT/communications/electronics/Internet offer new graduates the highest pay at 4,867 yuan a month on average, but that's down 826 yuan from last year's level. Finance and transport/logistics/warehousing come second, offering average monthly salaries of 4,692 and 4,457 yuan respectively.

5. Zynga. Brand love: -5% / Rank: 5

49. What is the key difference between socialism and capitalism? (See the Economic system graphic)

50. Why are the global variants of capitalism relevant to the study of cost and managerial accounting? (See 环境形势严峻 门窗企业绿色生产刻不容缓, the Quality or Else summary and Handy summary).

PROBLEMS

Problem 1-1

学习有难度的课程

1. Which of the following represents part of Management Accounting?
    a. Financial Accounting.
    b. Tax Accounting.
    c. Cost Accounting.
    d. Managerial Accounting.
    e. All of the above.

2. The broad conceptual definition of management accounting presented in the text excludes
    a. public accounting.
    b. financial accounting.
    c. governmental accounting.
    d. a and c.
    e. all of the above.

3. Conceptually, the difference between cost management and activity management is that
    a. cost management is proactive and activity management is reactive.
    b. cost management places emphasis on costs while activity management places emphasis on the work that causes the costs.
    c. cost management is designed for external users while activity management is designed for internal use.
    d. a and b.
    e. all of these.

4. Managers in which type of economic system tend to place greater emphasis on long term growth?
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems.
    d. Neither system.

5. In cost accounting, costs are classified as variable costs if they
    a. change during the accounting period.
    b. change as the activity level changes.
    c. are indirect costs.
    d. are not related to the activity measurement.
    e. none of these.

6. In cost accounting, fixed costs are those costs that
    a. are constant.
    b. are closely related to the activity measurement.
    c. are not affected by the level of activity during the accounting period.
    d. include all the indirect costs.
    e. c and d

7. Conceptually, the main difference between financial accounting and managerial accounting is that
    a. public accountants are engaged in financial accounting and private accountants are engaged in managerial accounting.
    b. financial accounting information is mainly designed for external users while managerial accounting information is designed for internal users.
    c. cost accounting is required for managerial accounting, but not for financial accounting.
    d. GAAP can be used for financial accounting, but not for managerial accounting.
    e. none of these.

8. In accounting, the matching concept refers to
    a. assigning costs to the type of production process in which the company is engaged.
    b. assigning costs to the products that cause the costs.
    c. assigning costs to expense in the time periods when the benefits associated with the costs are recognized.
    d. separating variable costs and fixed costs so that variable costs can be matched with products and fixed cost can be matched with time periods.
    e. none of these.

9. Theoretically, short term profit maximization is the main objective in
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b.)
    d. neither system.

10. An underlying assumption of the system is that work mainly provides disutility, thus workers will tend to avoid work if possible.
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

11. The hierarchy of an organization's constituencies is: employees first, customers second, and stockholders third. This is consistent with
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

12. Promoting competition between individuals is viewed as a way to improve efficiency in
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

13. Managers tend to blame the system for most of the variation in performance in
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

14. The desire for consumption and leisure is viewed as the main driving force in the economy in
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

15. Where managers tend to manage processes by facilitating and counseling workers, rather than ranking workers based on numerical results.
    a. Communitarian capitalism.
    b. Individualistic capitalism.
    c. Both systems (a and b).
    d. neither system.

16. Which of these statements is true?
    a. The matching concept requires that we distinguish between expired and unexpired costs.
    b. To say that a cost has expired means that the benefits associated with the expenditure have been recognized.
    c. Most costs that represent future benefits are classified as assets.
    d. Matching is required for external reporting.
    e. All of the above.

Problem 1-2

Problem Solutions

Extra MC Questions