C.T.??????????????? ??????? - PowerPoint PPT Presentation

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C.T.??????????????? ???????

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Title: C.T.??????????????? ???????


1
C.T.???????????????????????????????
Introduction to Management Accounting
  • ???????? ?????????
  • ?? ????

2
??
  • ?1? ?????????
  • ?2? ?????????CV?????
  • ?3? ???????????
  • ?4? ??????????ABC
  • ?5? ????????????????
  • ?6? ????????????????
  • ?7? ????
  • ?8? ?????????
  • ?9? ?????????????????????
  • ?10? ??????????????????
  • ?11? ????

3
?8? ?????????
4
??
  • ??????
  • ??????????????????????????????(?????)?????????????
    ???
  • ??
  • ??????????
  • ??????
  • ????
  • ????
  • ??
  • ?????
  • ?????????????
  • ??????
  • ???????

5
????
  • McDonalds??
  • 300?????????21,000??????????????
  • 1997?????????2,400????????
  • ?????????????????????????
  • ??????????????????????
  • ????????????????????????
  • ?????????
  • 1??????????
  • ?????????

6
????????????
  • ?????????????????
  • ??????1??????
  • ???????1?
  • ????????1?
  • ????????1??
  • ????????1/8
  • ????????1/4
  • ?????1/2???
  • ??????????????????????????????????????????????????
    ?????????????(???????????)

7
????????????? (??1-2)
8
??
  • ??????????
  • ???????????????????????????????????????????
  • ??
  • ???????????????(??????)??????????????????????????
  • ?????
  • ????????????????????
  • ????????????????????????????????????????????

9
?????(1)????
  • ???????????(????????????????)??????
  • ????????????????????????????????????????
  • ??????????
  • ????????????????????????????????????????????????
  • ??????????????????????????????????????????????
  • ??1?????????????????

10
?????(2)?????????
  • ??????????????????????????????????????????????????
    ???????????????????????
  • ??????????????????????????????????????????????????
    ???????
  • ????????????????????????????

11
????????
  • Dominion Company??
  • ??S???????????
  • ??????
  • ???????S?????????_at_31?
  • ????????????????
  • ?????(?????)?9,000?
  • ?????????
  • ???????????????????
  • ??????????????????????

12
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?????
?????
????? ??
?????
????
????? ??
????? ??
????? ??
???? ??
?? ?????
???? ??
????
?? ?????
??????? ??????
????
????????(2002?)http//oh-o.meiji/ac.jp
13
???????
14
???????? (??8-1)
15
????????(??) (??8-1)
16
?????????
  • ??????
  • ????
  • ??12,800?????11,570?
  • 24,730??????
  • ????
  • ???????9,000??????7,000???????????????62,000??????
    ???????
  • ????
  • ???????????
  • ????????????
  • 37,930??????
  • ????

17
?????????(???)
  • ???????????
  • ???????
  • ????12,800????????????????????11,570??????????????
    ??????
  • ?????????????????????????
  • ????????????????????????????????????!
  • ?????????????????????????????????????????????????

18
??????????????
  • ?????????????????????????????
  • ?????????????????????????????
  • ????????????

19
???????????
  • ????
  • ???(????????????)???????????
  • ???????????9,000??????7,000???????????????????????
    ?????????????????????????????????
  • ?????????????????????
  • ?????????????????????????????????????
  • ???????
  • ????????????????????????????????????
  • ?????7,000??????????????????????????????

20
???? (??8-3?)
  • 7,0009,000????????
  • ????????????????70,000????
  • ??????????????21.8????
  • ?????????????????

???
?????
???
_at_21.8?
70,000
???
7,000 9,000
????/?
21
??????? (??8-2)
22
???????? (??8-56??)
23
????????(??) (??8-56??)
24
????????????2????
  • 2????
  • ????????5,970?????
  • ???????????
  • ???????????????????????
  • ?????(??????)??18,400?????
  • ?????????????
  • ???(???)?????????
  • ??????????????????????????????????????????????????
    ?

25
???????????
  • ????(1)
  • ??????
  • ????????????
  • ?????????????????????
  • ?????????????
  • -11,570-(-5,600)-5,970??????
  • ???????????????????????????
  • ????????????????????(???)
  • ???????????????
  • ?????????????????????
  • ????????????????
  • ?????????????????1,400???????????

26
???????????(???)
  • ????(2)
  • ?????(??????)
  • ???????????????
  • ????????????????????????????????????
  • ??????????2,000??????
  • ???????????
  • -5,600-12,800-18,400??????
  • ????????????????????????????????????9.2??????2,000
    ??????????
  • ?????????????
  • ????????????????
  • ??????????????????????????????????????????????????
    ?

27
???????
  • ?????????(?24,370?)????????(?5,970?)???????(?18,40
    0?)??????????????
  • ??????????????????????????????????2????????????
  • ??????????????????
  • ???????????????????????????????

28
???????????????
  • ????(????)???
  • ????????????????????????
  • ???????????????????????????
  • ???????
  • ?????????????????????????
  • ??????????????????????????????????????
  • ????Ritz-Carlton??????????????????????????????????
    ???????????????????

29
????
  • ????????????????
  • ???????????????????????????
  • ?????????????????????????????????????????????
  • ?????????????????????????
  • ?????????????????????????????????????????????????

30
????(???)
  • ??????????????????????????????????????????????????
    ???
  • ?????
  • ?????????????
  • ?????????????????
  • ????????????????????
  • ?????????????
  • ?????
  • ???????????????????????

31
???????????
  • ?????????
  • ????????????????????????
  • ??????????????????????????????????????????????????
    ????
  • ????????
  • ???????????
  • ????
  • ?????
  • ???????
  • ???????????
  • ???????????

32
??
  • ????????????????????????
  • ??
  • 1??????? 16?
  • ??1???????? 0.5??
  • ??
  • 7,000??? 3,500??
  • 1??????? 16.4?
  • ????? 3,750??

????
????1,500?(????)
????
????(????) 56,000?
???? 2,400? (????)
?? ???
?? ???
33
??????????
  • ????????
  • ????????????????
  • ??????????????????????1???????
  • ?????????????????????????????

34
?????????? (??8-4)
35
Review
  • ??????
  • ??????????????????????????????(?????)?????????????
    ???
  • ??
  • ??????????
  • ??????
  • ????
  • ????
  • ??
  • ?????
  • ?????????????
  • ??????
  • ???????

36
??????
  • Horngren,C.T., G.L.Sundem, and W.O.Stratton,
    Introduction To Management Accounting, Eleven
    Edition, Prentice Hall, 1999(????????????????????
    ??TAC???2000?)
  • ??????(2002?) http//oh-o.meiji.ac.jp
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