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计划一经编制完成,主管人对符合预算的那些执行情况就不那么关心,而是去关心那些不符合预算的问题了。所以只有属于后一类事情才需要引起主管人的注意。凡是进行得顺利的工作可以交给负责例行工作的人去处理,以便使主管人的时间得以专门用于计划和管理工作。伴随这些报告而来的附带收获是内容更加简明,这种内容简明又转用使报告更容易为没有受过会计技术训练的主管人所了解。吉莱斯皮在《标准成本的会计程序》一书中曾有力地说明了这一观点:“一些标准成本报告的一个特色是,它们在所谓‘例外原则’上起了作用。也就是说,这些报告的设想,应体现出脱离标准的情况就是所要强调的情况。当工头接到上一天的人工报告时,就能一眼看到哪些人没有达到标准,以及他们没有完成的程度是多少。”
Once the plan is finalized, the supervisor is less concerned about what is going on with the budget, but rather on the issues that are not in line with the budget. So only belong to the latter class of things need to attract the attention of the supervisor. Everything that goes well can be handed over to the person in charge of the routine, so that the time of the supervisor can be devoted to planning and managing. The attendant gains that come with these reports are more concise, and their simplicity and ease of use make the report easier to understand for supervisors who are not trained in accounting techniques. Gillespie described this concept strongly in Standard Accounting Procedures: “One of the features of some standard cost reports is that they play a role in the so-called” principle of exceptions. "That is, The idea of these reports should show that out-of-standard situations are the ones to emphasize, and when the foreman receives a manual report from the previous day, he or she can see at a glance who did not meet the standards and to what extent they did not.