对中级财务管理几个公式的质疑
<pre><font size="3"><font face="宋体"><span lang="EN-US">05</span>年<span lang="ZH" style="mso-fareast-language: ZH;">中级会计资格《财务管理》：当利润中心计算共同成本或不可控成本</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">,</span><span lang="ZH" style="mso-fareast-language: ZH;">并采取变动成本法计算成本时</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">,</span><span lang="ZH" style="mso-fareast-language: ZH;">采用的考核指标主要是以下几种</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">: <p></p></span></font></font></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><span style="mso-spacerun: yes;"> </span>1</span><span lang="ZH" style="mso-fareast-language: ZH;">、利润中心边际贡献总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">=</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心销售收入总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">-</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心变动成本总额 </span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><p></p></span></font></font></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><span style="mso-spacerun: yes;"> </span>2</span><span lang="ZH" style="mso-fareast-language: ZH;">、利润中心负责人可控利润总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">=</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心边际贡献总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">-</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心负责人可控固定成本 </span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><p></p></span></font></font></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">3</span><span lang="ZH" style="mso-fareast-language: ZH;">、 利润中心可控利润总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">=</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心负责人可控利润总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">-</span><span lang="ZH" style="mso-fareast-language: ZH;">该利润中心负责人不可控固定成本 </span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><p></p></span></font></font></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">4</span><span lang="ZH" style="mso-fareast-language: ZH;">、 公司利润总额</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">=</span><span lang="ZH" style="mso-fareast-language: ZH;">各利润中心可控利润总额之和</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">-</span><span lang="ZH" style="mso-fareast-language: ZH;">公司不可分摊的各种管理费用、财务费用等</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">.</span><span lang="EN-US" style="mso-fareast-language: ZH;"><p></p></span></font></font></pre><pre><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><p><font face="宋体" size="3"> </font></p></span></pre><pre><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"><p><font face="宋体" size="3"> </font></p></span></pre><pre><font size="3"><font face="宋体"><span lang="ZH" style="mso-fareast-language: ZH;">对上述公式有几点</span>感到很困惑<span lang="ZH" style="mso-fareast-language: ZH;">：</span><span lang="EN-US" style="mso-fareast-language: ZH;"><p></p></span></font></font></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;"> 1</span><span lang="ZH" style="mso-fareast-language: ZH;">、</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="mso-fareast-language: ZH;">利润中心不仅计算可控成本</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">,</span><span lang="ZH" style="mso-fareast-language: ZH;">也计算不可控成本。这种方式适合于共同成本易于合理分摊或不存在共同成本分摊的场合。</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">说明所有的成本都要记入到利润中心，但公式</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">4</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="mso-fareast-language: ZH;">公司不可分摊的各种管理费用、财务费用等</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">.</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">不知如何解释？</span>注会书上的说法<span lang="ZH" style="mso-fareast-language: ZH;">是</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="mso-fareast-language: ZH;">税前利润</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">=</span>部门边际贡献<span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">-</span><span lang="ZH" style="mso-fareast-language: ZH;">分配的公司管理费用。</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span>似乎更妥。<span lang="EN-US"><p></p></span></font></font></pre><pre><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-border-alt: none windowtext 0cm;"><p><font face="宋体" size="3"> </font></p></span></pre><pre><font size="3"><font face="宋体"><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">2</span><span lang="ZH" style="mso-fareast-language: ZH;">、公式</span><span lang="EN-US" style="BORDER-RIGHT: windowtext 1pt; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1pt; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt; mso-fareast-language: ZH; mso-border-alt: none windowtext 0cm;">3</span><span lang="ZH" style="mso-fareast-language: ZH;">减去的是该利润中心负责人</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="COLOR: red; mso-fareast-language: ZH;">不可控</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">固定成本 ，但结果却等于利润中心</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="COLOR: red; mso-fareast-language: ZH;">可控</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">利润总额</span>。<span lang="ZH" style="mso-fareast-language: ZH;">该利润中心负责人</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="mso-fareast-language: ZH;">不可控</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">固定成本</span>应该就是该<span lang="ZH" style="mso-fareast-language: ZH;">利润中心</span><span lang="EN-US" style="mso-fareast-language: ZH;">“</span><span lang="ZH" style="mso-fareast-language: ZH;">不可控</span><span lang="EN-US" style="mso-fareast-language: ZH;">”</span><span lang="ZH" style="mso-fareast-language: ZH;">固定成本</span>，所得出的结果应该不是该利润中心的可控利润。注会书上的说是：部门边际贡献<span lang="EN-US">=</span>可控边际贡献<span lang="EN-US">-</span>部门不可控固定成本。</font></font></pre><pre><span lang="EN-US"><p><font face="宋体" size="3"> </font></p></span></pre><pre><font size="3"><font face="宋体"><span lang="EN-US">3</span>、书上的说法好象是不可控成本等同于共同成本。但这样是不成立的，不可控成本除了共同成本外，应该还包括本中心发生的不可控固定成本。</font></font></pre><pre><span lang="EN-US"><p><font face="宋体" size="3"> </font></p></span></pre><pre><span lang="EN-US"><p><font face="宋体" size="3"> </font></p></span></pre><pre><span lang="EN-US"><p><font face="宋体" size="3"> </font></p></span></pre><pre><font size="3"><font face="宋体"><span lang="ZH" style="mso-fareast-language: ZH;">热切盼望回复，</span>请<span lang="ZH" style="mso-fareast-language: ZH;">指点迷津！</span><span lang="EN-US" style="mso-fareast-language: ZH;"><p></p></span></font></font></pre> <p>1、第四个公式本人认为也是正确的，其实就是计算了所有可以分摊给各个中心的费用。</p><p>2、1，2，和3，你的疑问其实差不多，我觉得书上的含义都是有一个分级的原则，把不能够被中心负责人控制的成本要除去。剩下的成本和费用才是中心可控的。</p> <div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>jouventon</i>在2007-1-11 8:13:52的发言：</b><br/><p>2、1，2，和3，你的疑问其实差不多，我觉得书上的含义都是有一个分级的原则，把不能够被中心负责人控制的成本要除去。剩下的成本和费用才是中心可控的。</p></div><p>难以理解！</p><p>“把不能够被中心负责人控制的成本要除去”，剩下的应是利润中心的利润。</p><p>如果利润中心负责人不可控成本对于利润中心是可控的话，那得出的是利润中心可控利润，但这种情况成立吗？</p><p>如利润中心负责人不可控成本对于利润中心也是不可控的，那得出的是利润中心的不可控利润，说明第3个公式是不准确的。</p><p></p><p></p> <div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>jouventon</i>在2007-1-11 8:13:52的发言：</b></div><div class="msgheader">QUOTE:</div><div class="msgborder">2、1，2，和3，你的疑问其实差不多，我觉得书上的含义都是有一个分级的原则，把不能够被中心负责人控制的成本要除去。剩下的成本和费用才是中心可控的。</div><p>“把不能够被中心负责人控制的成本要除去”如果仅从成本的角度考虑，前面公式已经减去了变动成本、利润中心负责人可控固定成本，现在第3个公式又减去利润中心负责人不可控固定成本，从利润中心发生的成本而言（不含公司为各利润中心发生的共同成本），已没有了成本了。即到此为此，已减去了利润中心自身发生的全部成本。</p><p>另：“我觉得书上的含义都是有一个分级的原则”，利润中心负责人和利润中心是两个级别吗？我总觉得它们是平级的，一个是部门主管，一个是部门。</p>
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