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Lecture Managerial accounting: Creating value in a dynamic business environment (9/e): Chapter 12 - Ronald W. Hilton

Chapter 12 - Responsibility accounting, quality control, and environmental cost management. After completing this chapter, you should be able to: Explain the role of responsibility accounting in fostering goal congruence, define and give an example of a cost center, a revenue center, a profit center, and an investment center; prepare a performance report and explain the relationships between the performance reports for various responsibility centers. | Chapter 12 Responsibility Accounting, Quality Control, and Environmental Cost Management Responsibility Accounting Responsibility accounting is used to measure the performance of people and departments to foster goal congruence. Learning Objective 1 Responsibility Centers A subunit in an organization whose manager is held accountable for specified financial results. Learning Objective 2 Responsibility Centers Cost Center Segment has control over the incurrence of costs. The Paint Department in an automobile plant. Revenue Center Segment is responsible for the revenue of a unit. The Reservations Department of an airline. Responsibility Centers Profit Center Segment has control over both costs and revenues. Company-owned restaurant in a fast-food chain. Investment Center Segment has control over profits and invested capital. A division of a large corporation. Performance Reports Learning Objective 3 Cost Allocation The process of assigning the costs in the cost pool to the cost objects is called cost allocation or cost distribution. Learning Objective 4 Cost Allocation Bases An allocation base is a measure of activity, physical characteristic, or economic characteristic that is associated with the responsibility centers, which are the cost objects in the allocation process. Behavioral Effects of Responsibility Accounting Information versus Blame Controllability Motivating Desired Behavior Segmented Reporting Segmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole. A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Learning Objective 5 Segmented Reporting Divisions • Units • Aloha Hotels and Resorts Oahu Division Maui Division Waikiki Sands Hotel Diamond Head Lodge Waimea Beach Resort Segmented Reporting Key Features of Segmented Reporting Contribution format. Controllable versus uncontrollable expenses. Segmented income statement. Cost of Quality Quality costs include the follows: Prevention costs, Appraisal costs, Internal failure costs, and External failure costs. Learning Objective 6 Cost of Quality The opportunity cost of lost sales and decreased market share can represent a significant hidden cost. Learning Objective 7 and 8 can be found in the Text Book | Chapter 12 Responsibility Accounting, Quality Control, and Environmental Cost Management Responsibility Accounting Responsibility accounting is used to measure the performance of people and departments to foster goal congruence. Learning Objective 1 Responsibility Centers A subunit in an organization whose manager is held accountable for specified financial results. Learning Objective 2 Responsibility Centers Cost Center Segment has control over the incurrence of costs. The Paint Department in an automobile plant. Revenue Center Segment is responsible for the revenue of a unit. The Reservations Department of an airline. Responsibility Centers Profit Center Segment has control over both costs and revenues. Company-owned restaurant in a fast-food chain. Investment Center Segment has control over profits and invested capital. A division of a large corporation. Performance Reports Learning Objective 3 Cost Allocation The process of assigning the costs in the cost pool to the cost objects