亨格瑞管理会计英文第15版练习答案01(17)

查尔斯亨格瑞 管理会计 英文版第15版 北京大学出版社 练习答案01

(10-15 min.) This problem can lead to a long discussion. Pointing out the

problems can be done reasonably quickly but formulating solutions can take much longer.

1.

The appropriate accounting information presented correctly should be helpful to managers. It is clear that Belton does not regard the accounting performance reports as helpful. Some key problems are:

Belton refers to “their” budget, meaning that the budget belongs to the

controller’s department, not him and his department. Managers should be

involved in formulating the budget so that they accept it as a reasonable target. The controller’s office shows up only when costs are over budget. Controllers should not be “policemen.” They should be business advisors who provide

continual assistance not occasional reprimands.

Belton clearly does not understand the performance reports. An important role for the controller is education of managers on how to use accounting

information.

Belton believes the performance report has nothing to do with what happens on the shop floor. He may be right. Accounting reports often arrive too late

and are not specific enough to be useful to front-line managers. If so, the

reports should be changed or the results used differently.

Paperwork takes time away from other activities. This is especially a problem when the numbers have little value to those putting in the time.

Budgeting is not taken seriously, so the numbers reported by Belton and his subordinates are not reliable.

Things have gotten so bad that Belton has an attitude problem toward the

controller’s office. Veracruz is meeting him for the first time, and he is already disrespectful of her.

2. Veracruz has major problems. Her first task is to get the cooperation of Belton

and his subordinates. This will probably involve changing the accounting reports received by the line managers, and it will certainly involve changes in how these reports are presented and used. If the reports are not useful, she needs to find out why. Then she can change the reports so that the managers find them helpful. She needs to show managers how they can use information to make better decisions.

Foremost, Veracruz has to change the attitudes of the line managers toward the controller’s department. This will take time, and it will require some specific

instances where the controller or her staff provides information that the managers perceive as useful. To do this, she may need to change the accounting system to produce better information, and she needs to teach her controller’s department staff how to present information in a nonthreatening way.

There is no one solution to Veracruz’s problems. Different managers would

handle it in different ways. If students have had experience, there will be many suggestions about how to proceed. For students with little experience, it may be sufficient to point out the variety of possible approaches.