【8A文】阿米巴經(jīng)營(yíng)會(huì)計(jì)課件.pptx

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1、經(jīng)營(yíng)會(huì)計(jì)實(shí)操內(nèi)容阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別經(jīng)營(yíng)數(shù)據(jù)與阿米巴報(bào)表阿米巴經(jīng)營(yíng)分析和改進(jìn)123阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別區(qū)別目的編制者核算原則服務(wù)對(duì)象報(bào)表周期阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別編制主體傳統(tǒng)會(huì)計(jì)：會(huì)計(jì)人員阿米巴經(jīng)營(yíng)會(huì)計(jì)：各阿米巴組織和部門(mén)最重要的！第一責(zé)任人是現(xiàn)場(chǎng)部門(mén)負(fù)責(zé)人阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別服務(wù)對(duì)象傳統(tǒng)會(huì)計(jì)：外部相關(guān)方和高管阿米巴經(jīng)營(yíng)會(huì)計(jì)：內(nèi)部各層級(jí)員工阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別目的傳統(tǒng)會(huì)計(jì)：信息披露、合規(guī)性阿米巴經(jīng)營(yíng)會(huì)計(jì)：基于數(shù)據(jù)的改善，經(jīng)營(yíng)者/算賬意識(shí)阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別核算

2、原則權(quán)責(zé)發(fā)生制與收付實(shí)現(xiàn)制（現(xiàn)金制）阿米巴會(huì)計(jì)的規(guī)則由公司制定謹(jǐn)慎原則的應(yīng)用可以有變化，收入可以收付制，購(gòu)進(jìn)可以采用權(quán)責(zé)制，有利于經(jīng)營(yíng)阿米巴經(jīng)營(yíng)會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)的區(qū)別報(bào)表周期傳統(tǒng)會(huì)計(jì)：一般核算最小周期為“月”阿米巴經(jīng)營(yíng)會(huì)計(jì)：可以到“日”及時(shí)發(fā)現(xiàn)問(wèn)題和做出決策！數(shù)據(jù)鏈條、報(bào)表形成的數(shù)據(jù)邏輯：原始單據(jù)——（匯總表）——分類歸集——記賬憑證——記賬——結(jié)轉(zhuǎn)——報(bào)表（規(guī)則）憑證編號(hào)數(shù)據(jù)與經(jīng)營(yíng)會(huì)計(jì)報(bào)表發(fā)票報(bào)銷單領(lǐng)料單、發(fā)貨單（收入確認(rèn)？）、入庫(kù)單（收入？）工資表折舊計(jì)算表、攤銷計(jì)算表費(fèi)用分?jǐn)偙淼葦?shù)據(jù)與經(jīng)營(yíng)會(huì)計(jì)報(bào)表原始憑證數(shù)據(jù)源相同（一單兩用，單據(jù)增設(shè)一聯(lián)）預(yù)

3、計(jì)或預(yù)估根據(jù)實(shí)際數(shù)據(jù)調(diào)整折舊和攤銷費(fèi)用分?jǐn)偅菏芤嬖瓌t（成本效益考慮），工時(shí)，人員，占用資源，匯總或分項(xiàng)（重要性）數(shù)據(jù)與經(jīng)營(yíng)會(huì)計(jì)報(bào)表幾個(gè)具體問(wèn)題經(jīng)營(yíng)分析與改進(jìn)零基預(yù)算與增量預(yù)算固定預(yù)算與彈性預(yù)算滾動(dòng)預(yù)算預(yù)算是經(jīng)營(yíng)分析和改進(jìn)的基礎(chǔ)，是標(biāo)準(zhǔn)成本的依據(jù)：基于相同口徑，包括時(shí)間（本期，本月，本年）和內(nèi)容等，進(jìn)行對(duì)比分析：經(jīng)營(yíng)分析與改進(jìn)同比/環(huán)比預(yù)算與實(shí)際增長(zhǎng)率/下降率絕對(duì)值√√√相對(duì)值√√√收入增長(zhǎng)率=（實(shí)際-基期）／基期利潤(rùn)增長(zhǎng)率=（實(shí)際-基期）／基期經(jīng)營(yíng)分析與改進(jìn)常用指標(biāo)收入與利潤(rùn)單位產(chǎn)品支出降低率（單項(xiàng)）=（基期-實(shí)際）／基期單位產(chǎn)品原材料支出降低率

4、（按原材料項(xiàng)目）單位產(chǎn)品電耗降低率單位產(chǎn)品汽耗降低率單位產(chǎn)品人工工時(shí)降低率單位產(chǎn)品工資降低率經(jīng)營(yíng)分析與改進(jìn)成本與費(fèi)用總資產(chǎn)周轉(zhuǎn)次數(shù)=銷售收入／平均總資產(chǎn)流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)=銷售收入／平均流動(dòng)資產(chǎn)經(jīng)營(yíng)分析與改進(jìn)資產(chǎn)效率先實(shí)施起來(lái)，發(fā)現(xiàn)問(wèn)題，完善改進(jìn)！