The article describes the implementation of managerial cost accounting (MCA) in the United States Department of Labor under the leadership of Labor Secretary Elaine L. Chao. Under the President's Management Agency, the Labor Department was the first agency to practice effective financial management ...
In the past 15 years, a number of laws, accounting standards, system requirements, and related guidance have emphasized the need for cost information in the federal government, establishing requirements and accounting standards for managerial cost accounting (MCA) information. Among them was the Federa...
making.Managerialcostaccounting(MCA)onesuccessfulcom-ponentnewphilosophy.UnderPresident’sManagementAgenda(PMA),federalagenciesplac-ingrenewedemphasisconnectingresourcesresults,necessitatingaccurate,timelyusefulinformation“true”costgovernmentservices.usingeffectiveperformancemeasuresfinancialdata,managersexecutivescanmakebetter...
MCA MC MCB P MR D MCA+B MC QA QB Q0 五、博弈论模式 (1)企业广告费的支出 A企业 B企业 广告 预算 100 20 0 广告预算费 100 20 0 120 120 -40 80 -40 80 (2)囚徒的困惑:(非合作博弈) 嫌疑犯1 不承认 嫌疑犯 2 不承认 承认 0,0 2,15 15,2 5 ,5 承认 第五节 销售收入最大化的 ...
forces efficiency. Hostile takeovers threaten inefficient managers. Profit Measurement Business Versus Economic Profit Business (accounting) profit reflects explicit costs and revenues. Economic profit. Profit above a risk-adjusted normal return. Considers cash and noncash items. Variability of Business ...
The principal purpose of managerial cost accounting (MCA) is to determine the cost of achieving performance goals, delivering programs, and pursuing other activities. This allows the organization to assess whether the cost is reasonable or to establish a baseline for comparison with what it costs ...
In the past 15 years, a number of laws, accounting standards, system requirements, and related guidance have emphasized the need for cost information in the federal government, establishing requirements and accounting standards for managerial cost accounting (MCA) information. Among them was the Federa...