会计学Essay结构：Management Accounting Systems Essay
本文是心理学专业的Essay范例，题目是“Management Accounting Systems Essay（管理会计系统）”，公司的利润在下降，而且在生产过程中库存在增加。本报告审议了可以纠正这种情况的三个管理制度。考虑到约束理论，及时进行方案评估和审查技术，报告建议对问题的原因提供更多的信息，并对业务流程进行适当的重新评估。
Executive Summary执行概要
The company’s profits are falling and there is a build-up of inventory within the production process. This report considers three management systems which could rectify the situation. Considering theory of constraints, just in time and programme evaluation and review technique, the report recommends that more information regarding the cause of the problems is undertaken, and a suitable programme of revaluation of the business processes is undertaken.
Introduction
The role of management accounting in the organisation has become so much more that the reporting of the score to managers (Hansen, Mouritsen 2006). In the wake of the decline of Western Manufacturing and the relevance crisis of management accounting to modern business as outlined by Kaplan and Johnson in ‘Relevance Lost’, the traditional cost accounting approach has been largely replaced by alternative methodologies (Kee, Schmidt 2000). The role of the management accounting in the modern firm is not only to report the score, but to seek to influence the score by using techniques and theoretical approaches to improve the business processes. As such it is important for managers to understand the use and usefulness of a variety of alternatives to traditional accounting approaches, especially traditional cost accounting and look to introduce other techniques which may have practical advantages for the firm (Dugdale, Jones 1998). There is no one size fits all approach which will work in any case and the application of cost accounting can and will always provide key information about how the business is doing in terms of its goals. Indeed many of the newer techniques focus on particular applications within industry and each of them has something to offer the firm in terms of improving the business processes (Plenert 1993). This report considers three approaches in the context of practical application to a range of common problems, problems which may be responsible for the inventory build-up of the firm in question and its declining profits. The approaches are the Theory of Constraints (TOC) and the attendant logic of Throughput Accounting (TA), Just in Tim Inventory Management (JIT) and wider implications to ‘Lean’ manufacturing methodologies and the Program Evaluation and Review Technique framework (PERT). The report outlines the main features of these methodologies and the advantages and limitations of them with specific reference to their usefulness in a variety of practical situations. The report concludes that each of the methodologies has something to offer and that any management decision must be based on the goals and objectives of the company and its strategic direction.
Theory of Constraints and Throughput Accounting约束理论与吞吐量会计
Developed by E.M. Goldratt as a response to the criticisms of traditional cost accounting, the TOC states that the traditional variable costs of Cost Accounting do not apply, or rather, they apply with less rigour in a modern management situation (Bragg 2007). In the past Labour was seen as a totally variable cost, workers would work to the management’s discretion and short time and layoffs were dictated by the level of production need. Goldratt argued that this was no longer the case as changes to society and legislation had meant that the workforce was more of a fixed cost for the organisation (Wei, Liu et al. 2002). The TOC states that even though modern managers are still evaluated by labour use, such efficiencies can lead to decisions which harm the organisation rather than help optimise production. This criticism led Goldratt to develop the TOC as an alternative system, identifying ‘constraint’ as a decision relevant concept in the service or production process (Watson, Blackstone et al. 2007).
由E.M. Goldratt作为对传统成本会计批评的回应而开发的TOC指出，传统的成本会计的可变成本不适用，或者更确切地说，它们在现代管理情况下的应用不那么严格(Bragg 2007)。在过去，劳动力被视为一种完全可变的成本，工人将根据管理层的决定工作，短时间和裁员取决于生产需要的水平。Goldratt认为，情况不再是这样，因为社会和立法的变化意味着劳动力更多地是组织的固定成本(Wei, Liu et al. 2002)。TOC指出，即使现代管理者仍然通过劳动力使用来评估，这样的效率会导致有害于组织而不是帮助优化生产的决策。这种批评导致Goldratt将TOC作为一种替代系统，将“约束”作为服务或生产过程中的决策相关概念(Watson, Blackstone等人，2007年)。
The central idea to TOC and TA is that each organisation has a specific goal (or a set of specific goals) which can be effected by decision making, better decision making leads to better completion of the goals (Linhares 2009). If one takes the normative assumption of a profit orientated organisation as the maximisation of the owner’s wealth, then the ‘goal unit’ will be the ‘throughput contribution’ (TC) which is similar to the ‘total contribution’ marginal costing (Hansen, Mouritsen 2006). The difference in TA is that ‘throughput contribution’ is defined in the TOC as Sales (S), less total variable cost (TVC) which is he cost of raw materials (not labour). This is placed in the context of two further conceptual mechanisms, Investment (I), which refers to money tied up in the system in terms of inventory and work in progress, as well as with machinery and buildings and the like, the second is Operating Expense (OE) which is the money spent by the system on generating goal units, but not the cost of raw materials, so items such as utilities and wages (Davies, Mabin et al. 2005).
This delineation of the costs of production and services allows the processes to be viewed in terms of a number of optimization questions. Typically firms need to ask themselves how throughput (TC) can be increased, how Investment (I) can be reduced and how Operating Expense (OE) can be reduced. These questions in turn will affect the Net Profit, Return on Investment, Productivity and Investment.
这种对生产和服务成本的描述允许从一些优化问题的角度来看待流程。通常企业需要问自己如何增加吞吐量(TC)，如何减少投资(I)和如何减少运营费用(OE)。这些问题反过来又会影响净利润、投资回报率、生产力和投资。
Therefore it can be argued that the maximisation of throughput contribution is key to the maximisation of all of the above key performance indicators. The firm can seek to maximise TC by optimising a number of aspects of the production processes. There are five common steps associated with this process;
Identify the system constraints
Exploit the system constraints
Subordinate everything else to the decisions made
Elevate the system’s constraints
Restart the process if a constraint has been broken
The following example illustrates the process.
Company A has two workers and produces two products (Workers, A,B, Products X & Y). Product Y Requires ten minutes of Worker A’s time, and product X requires fifteen minutes. Potential demand for X is 100 units, for Y is 50 units. If the total time available to worker A is 2000 minutes per week Worker A is not a constraint as the total time to manufacture both products is equal to the total available time (15 minutes x 100, 10 minutes x 50 = 2000 minutes). Worker B also works on the two products but takes 15 minutes on both products (15 minutes x 100, 15 minutes x 50 = 2250), assuming that Worker B has the same maximum time available (2000 minutes) there is a constraint around Worker B. Thus the constraint has been identified.
Step two seeks to exploit the constraint. Concentrating on Worker B as this is where the constraint occur, the exploitation of the constraint means the company (according to its goal of maximising wealth) needs to make a decision based on how to allocate production. To do this the managers need to know what the Throughput Contribution is for each unit. Assume that TC for product X is £75 per unit and for product Y it is £120 per unit. The constraint here is time, measured in units of a minute, therefore the TC per unit of constraint is found by dividing the TC by the time taken with each worker, at the point of constraint this is as follows (X, 75/15 = £5, Y, 120/15 = £8.33), as there are only 2000 minutes available the TOC suggests that all 50 units of product Y should be produced with a total time taken of (50 x 15 = 750, TC = £8.33 x 750 = £6247.5) leaving 1250 minutes to produce product X (TC 1250 x £5 = £6250). Net profit will therefore be (6247.5 + 6250 = £12497.5). In this example this is how the TOC makes all other considerations subordinate to this decision.
第二步寻求利用约束。关注工人B，因为这是约束发生的地方，对约束的剥削意味着公司(根据其财富最大化的目标)需要做出基于如何分配生产的决策。要做到这一点，管理人员需要知道每个单元的吞吐量贡献是什么。假设产品X的TC为每单位75英镑，产品Y的TC为每单位120英镑。这里的约束条件是时间，以分钟为单位度量，因此每单位约束条件下的TC可以通过将TC除以每个工人花费的时间得到，在约束条件下，这是(X, 75/15 =£5,Y, 120/15 =£8.33)，因为只有2000分钟可用TOC表明所有50个单位生产的产品Y应该总时间(50 x 15 = 750, TC =£8.33 x 750 =£6247.5)离开1250分钟生产产品x (TC 1250 x£5 =£6250)。因此，净利润将是(6247.5 + 6250 = 12497.5英镑)。在这个例子中，TOC就是这样使所有其他考虑服从于这个决定的。
TOC does have its problems, it makes many of the normative assumptions about the behaviour of costs that traditional cost accounting does, and largely ignores costs of changing the activities of many of the business processes to suit a particular set of circumstances (Rand 2000). Yet it is a powerful decision making tool and one which, if used properly can alter the success of a manufacturing process in terms of the goal of maximising the wealth of the company .
Just In Time (JIT)准时制(JIT)
JIT Inventory Management is one of a set of ‘Lean’ manufacturing methodologies which has grown out of the Japanese Approach to management accounting (Abdul-Nour, Lambert et al. 1998). In particular much of modern JIT management is based on the Kanban system of Inventory management which is a part of the Toyota Production System (TPS) which is famous the world over for its efficiency and speed to market with new products (Houghton, Portougal 1997). JIT as a part of a Lean system relies upon the pull of the market rather than the push of production targets and generally states that investment in inventory, both in terms of raw materials and work in progress, also finished goods, represents a waste to the company (White, Prybutok 2001). JIT requires the accurate organisation of the production process in terms of both processes and components of production and finds a minimum level of stock holding at every level of the process. The original Kanban system was based around a set of two cards which accompanied an individual component through the production process. At each point where a component was removed from stock to be used in a process of manufacturing one of the cards would be returned to the previous process to alert that process that another was required. This meant that without the aid of sophisticated computers the TPS managed to cut its value of stock in the factory to a fraction of what it had been, requiring less investment of working capital, lower overheads in terms of storage and warehousing, and less risk of over production of any components or of finished goods (Abdul-Nour, Lambert et al. 1998).
JIT库存管理是一套“精益”生产方法之一，它从日本的管理会计方法中发展而来(Abdul-Nour, Lambert et al. 1998)。特别是现代JIT管理的大部分是基于库存管理的看板系统，这是丰田生产系统(TPS)的一部分，以其效率和新产品的市场速度闻名世界(Houghton, Portougal 1997)。JIT的精益系统依赖于市场的拉动,而不是推动投资的生产目标和一般国家库存,无论是原材料和正在进行的工作,成品,代表一个浪费公司(白色,Prybutok 2001)。JIT要求在生产过程和生产组成部分方面准确地组织生产过程，并在生产过程的每个阶段找到一个最低的库存水平。最初的看板系统是基于一组两张卡片，它们伴随着一个单独的组件在整个生产过程中。在生产过程中，当一个部件从库存中取出并要使用时，其中一张卡片将返回到前一个过程中，以提醒该过程需要另一张卡片。这意味着如果没有复杂的电脑TPS设法削减工厂的股票的价值的一小部分,需要营运资金的投资少、低开销的存储和仓储,和更少的风险超过生产的任何组件或成品(Abdul-Nour,Lambert et al. 1998)。
JIT is a system which has largely been adopted in many of the larger production facilities which have adopted ‘Lean’ technology. These range from most car manufacturers to manufacturers of high technology. But there is growing evidence that it may be very useful in terms of the smaller manufacturer, and even the service industry, especially as the cost of raw materials is rising in the face of increased demand for core materials (Abdul-Nour, Lambert et al. 1998, Khan, Sarker 2002).
JIT is difficult to implement and requires considerable investment in the production processes (Hansen, Mouritsen 2006, Houghton, Portougal 1997). It is impossible to implement JIT unless there has been a programme of business process redesign to allow such minimum stock levels to be held, and this can present a large investment cost in the firm which may or may not ultimately benefit from such an inventory management programme. JIT requires the firm to invest heavily in partnerships with suppliers as well and to evaluate the supply chain from almost every angle to prevent a total collapse of the production system (David, Eben-Chaime 2003). This is because there is little room for error in the process, if demand is poorly predicted and is higher than expected then the firm will run out of the raw materials of production and may lose custom (Kelle, Al-khateeb et al. 2003). If lower than predicted the firm will not have the capacity to store inventory (die to process redesign). Further if suppliers fail to deliver for any reason the process will come to an abrupt halt. JIT therefore requires a significant amount of managerial information from both the external market and the internal processes to get right and there have been many cases of difficult implementation, especially in smaller companies (Abdul-Nour, Lambert et al. 1998).
JIT很难实施，需要在生产过程中投入大量资金(Hansen, Mouritsen 2006, Houghton, Portougal 1997)。JIT是不可能实现的，除非有一个业务流程重新设计的计划，以允许保持这样的最低库存水平，这可能会给公司带来巨大的投资成本，这可能最终从这样的库存管理计划中获益，也可能不会。JIT还要求公司在与供应商的合作关系上投入大量资金，并从几乎每个角度评估供应链，以防止生产系统的全面崩溃(David, Eben-Chaime 2003)。这是因为在这个过程中几乎没有误差的空间，如果需求预测得不好，并且高于预期，那么企业将用尽生产的原材料，可能会失去客户(Kelle, al -khateeb等，2003)。如果低于预期，公司将没有存储库存的能力(模具加工重新设计)。此外，如果供应商因任何原因不能交付，该过程将突然停止。因此，JIT需要从外部市场和内部流程获得大量的管理信息，并有许多难以实施的情况，特别是在较小的公司(Abdul-Nour, Lambert et al. 1998)。
Notwithstanding this there is a lot of evidence that with more and sophisticated modelling techniques from increasingly advanced technology, JIT systems are getting easier to implement (White, Prybutok 2001, Yasin, Small et al. 1997). Therefore as long as the systems are set up correctly there are major advantages in reducing the waste of inventory throughout the process of manufacturing. Because of its requirements, and making everything subordinate to the level of inventory, it is not applicable for JIT systems to be used in conjunction with the Theory of Constraints, as managers are unable to subordinate all decisions within the production process to a ‘bottleneck’. Therefore some would argue that JIT systems are less flexible, or certainly allow less flexibility that TOC does (Yasin, Small et al. 1997).
Programme Evaluation and Review Technique (PERT)计划评价和审查技术(PERT)
Put simply a PERT map is a model of complex processes which occur to facilitate an outcome (Castro, Gómez et al. 2008). The PERT framework is very similar and often used in conjunction with a critical pathway diagram which shows the key processes involved in such an outcome (Mummolo 1997). PERT modelling makes a number of assumptions and has many conventions. In drafting a PERT chart the processes will be numbered in tens, to allow for further additions as the model grows. Further the model assumes that there is a linear relationship between the processes and therefore a number of key relationships (critical pathways) are determined (Cox 1995). These are often termed predecessor events and successor events. The PERT model deals with time in a number of ways giving an optimistic time and a pessimistic time for the completion of a process. It allows managers to view a project, task or process in a way which will help to maximise the efficiency of such a task in terms of a number of variables (Shipley, de Korvin et al. 1997).
简单地说，PERT图是一种复杂过程的模型，它有助于产生结果(Castro, Gómez等，2008)。PERT框架非常类似，经常与关键路径图一起使用，后者显示了在这一结果中涉及的关键过程(Mummolo 1997)。PERT建模做了许多假设，并有许多惯例。在起草PERT图时，过程将以十为单位编号，以便随着模型的增长而进一步增加。此外，该模型假设过程之间存在线性关系，因此确定了一些关键关系(关键路径)(Cox 1995)。这些事件通常被称为前事件和后事件。PERT模型以多种方式处理时间，为过程的完成提供乐观时间和悲观时间。它允许管理者以一种有助于在许多变量方面使任务效率最大化的方式来看待一个项目、任务或过程(Shipley, de Korvin et al. 1997)。
Implementation of PERT requires a significant investment of time and expertise and so can have an impact on the costs of an activity, which must be weighed with the advantages or benefits such analysis brings to the process redesign (Azaron, Katagiri et al. 2006). Often PERT is a useful way to implement ‘Lean’ techniques of production as it allows the mapping of existing processes to look for ‘slack’ in the system. But its complexity can also be a disadvantage in terms of the time it takes to complete and the risk of errors in the model having unintended consequences to any new or redesigned process (Azaron, Katagiri et al. 2006).
PERT is most useful at outlining the dependencies of a process and the identification of the critical pathways which affect the outcomes of a process. Further the methodology allows for the identification of the benefits of early, late and slack starts or a process (Cox 1995). It is also a way of organising a large and complex amount of information I a way which is relatively easy to understand by non-specialist managers, and as such allows the input of many areas of speciality in the redesign process, some of which may not be heard in terms of purely operations or accounting systems such as JIT and TOC.
PERT在概述过程的依赖性和识别影响过程结果的关键途径方面是最有用的。此外，该方法还可以确定早期、晚期和迟滞启动或进程的好处(Cox 1995年)。也是一种组织一个大型和复杂的信息量我由非专业经理,相对容易理解,因此允许输入许多专业领域的设计过程,其中一些可能无法听到的纯粹的操作或会计系统如JIT、TOC。
Yet PERT can have a number of significant disadvantages when used. First and foremost is the possibility of thousands of critical and interrelated aspect of a singly process (Mummolo 1997). The time taken to map out all of them can be considerable and even if they are all mapped out the subtle interrelationships are often difficult to place into such a restrictive framework. It is a given that in real life the process will not always work in the way in which it is modelled, and small changes across a few key aspects can vastly change the outcomes and behaviours of many of the assumptions behind PERT analysis. PERT is very useful in terms of initial investigation of a process or event, but it takes both art and science to appreciate how something will work in the real world situations of manufacturing or service industries. In this respect PERT should be seen only as an aid to understanding and not a ‘right’ answer (Castro, Gómez et al. 2008).
Conclusions结论
The three managerial tools which have been outlined in this report are all powerful providers of decision relevant information. Further all three allow the management to view not only the outcomes at the current time, but also to make significant changes to the processes of production or provision of services which can dramatically improve performance. The case given points to both poor profits and returns on investment and poor inventory management as problems for the company, as such it is important before any decisions are made about the implementation of new management practices, as to why these are occurring. If the drop in profits are due to a slackening of demand, a change to JIT and the attendant redesign of the business along ‘Lean’ philosophy may be significantly advantageous, as it will allow tight control over inventory and allow the company to respond to the needs of the market more effectively. By removing overproduction and inventory as wastes to the business, profits would be expected to recover, as long as the business is still a going concern (Hansen, Mouritsen 2006).
本报告中概述的三个管理工具都是决策相关信息的有力提供者。此外，这三种方法不仅允许管理人员查看当前的结果，而且还可以对生产或提供服务的过程进行重大更改，从而显著提高性能。给出的案例指出，不良的利润和投资回报和不良的库存管理是公司的问题，因此，重要的是，在任何决定实施新的管理实践，以及这些发生的原因。如果利润下降是由于需求疲软,改变JIT和随之而来的重新设计的业务“精益”哲学可能大大有利,因为它将允许严格控制库存,让公司更有效地应对市场的需求。通过将过剩的生产和库存作为废物转移给企业，只要企业仍然是一个持续经营的企业，利润就有望恢复(Hansen, Mouritsen 2006)。
If, however, the company still has similar levels of demand for its products then the company will need to investigate where the problems in the existing processes are. TOC would be one way of looking at this problem, so too would JIT. It is felt if the levels of demand are broadly similar it may well be worth the management of the company undertaking some analysis of the business processes with a view to coming to a decision about the suitability of either TOC or JIT, but it must be appreciated that each of these approaches carry some significant costs and risk if the analysis is not well thought out. PERT analysis will map out the internal process and identify the various problems with slack and time, but it does not look in much detail at costs. Other methodologies the company may like to consider as a part of any process redesign are the Activity Based approaches to costing, management and budgeting, these fit well with JIT management, but not so well with TOC. TOC has significant limitations because it subordinates everything to the constraint, and as new constraints appear the process has to be restarted from scratch. This criticism also gives it the flexibility that the other systems mentioned herein do not possess. This report recommends that managers identify the reason for the falling profits, and look to find out why inventory is building up (are these a symptom of slack demand, or of inefficiencies within the business). Based on these findings a decision as to what further systems are needed can be made.
然而，如果该公司对其产品仍有类似水平的需求，那么该公司将需要调查现有流程中的问题在哪里。TOC是看待这个问题的一种方式，JIT也是。人们认为，如果需求水平大致相似，公司管理层可能很值得对业务流程进行一些分析，以便对TOC或JIT的适用性作出决定。但是，必须认识到，如果分析没有经过很好的考虑，每一种方法都有一些重大的成本和风险。PERT分析将绘制出内部流程，并识别出松弛和时间方面的各种问题，但它不考虑成本方面的太多细节。公司可能会考虑将其他方法作为任何流程重新设计的一部分，包括成本计算、管理和预算的基于活动的方法，这些方法很适合JIT管理，但不太适合TOC。TOC具有显著的局限性，因为它将所有内容都从属于约束，并且当新的约束出现时，流程必须从头开始重新启动。这种批评也赋予了它灵活性，这是本文中提到的其他系统所不具备的。这份报告建议管理者找出利润下降的原因，并找出存货增加的原因(这是需求疲软的症状，还是业务效率低下的表现)。根据这些发现，可以决定需要哪些进一步的系统。
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