308 90 6MB
Russian Pages [656] Year 2004
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
Ñåðèÿ «Çàðóáåæíûé ó÷åáíèê»
ÓÏÐÀÂËÅÍ×ÅÑÊÈÉ Ó×ÅÒ ÄËß
ÁÈÇÍÅÑ-ÐÅØÅÍÈÉ
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
SECOND EDITION
Management Accounting for Business Decisions
Colin Drury
Australia • Canada • Mexico • Singapore • Japan • United Kingdom • United States
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
Ê. ÄÐÓÐÈ
ÓÏÐÀÂËÅÍ×ÅÑÊÈÉ Ó×ÅÒ ÄËß
ÁÈÇÍÅÑ-ÐÅØÅÍÈÉ Ðåêîìåíäîâàíî Ó÷åáíî-ìåòîäè÷åñêèì öåíòðîì «Ïðîôåññèîíàëüíûé ó÷åáíèê» â êà÷åñòâå ó÷åáíèêà äëÿ ñòóäåíòîâ âûñøèõ ó÷åáíûõ çàâåäåíèé
Ìîñêâà
2015
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
ÓÄÊ 657.1(075.8) ÁÁÊ 65.052ÿ73 Ä76 Ð å ö å í ç å í ò û: ä-ð ýêîí. íàóê, ïðîô. ß.Â. Ñîêîëîâ; ä-ð ýêîí. íàóê, ïðîô. Ì.À. Âàõðóøèíà; êàíä. ýêîí. íàóê, ïðîô. Ò.Ï. Êàðïîâà
Ãëàâíûé ðåäàêòîð èçäàòåëüñòâà äîêòîð ýêîíîìè÷åñêèõ íàóê Í.Ä. Ýðèàøâèëè
Ä76
Äðóðè Ê. Óïðàâëåí÷åñêèé ó÷åò äëÿ áèçíåñ-ðåøåíèé: Ó÷åáíèê /Ïåð. ñ àíãë. — Ì.: ÞÍÈÒÈ-ÄÀÍÀ, 2015. — 655 ñ. — (Ñåðèÿ «Çàðóáåæíûé ó÷åáíèê»). ISBN 1-86152-770-5 (àíãë.) ISBN 5-238-00580-6 (ðóññê.) Êíèãà èçâåñòíîãî áðèòàíñêîãî ýêîíîìèñòà Ê. Äðóðè — ââîäíûé êóðñ â òåîðèþ è ïðàêòèêó óïðàâëåí÷åñêîãî ó÷åòà. Ðàññìàòðèâàþòñÿ ñïîñîáû ïðåäñòàâëåíèÿ ó÷åòíîé èíôîðìàöèè, ïðîöåññ òðàíñôîðìàöèè öåëåé è çàäà÷ îðãàíèçàöèè â êîíêðåòíûå âèäû äåÿòåëüíîñòè è òðåáóåìûå äëÿ ýòîãî ðåñóðñû. Îïèñûâàþòñÿ ñèñòåìû óïðàâëåí÷åñêîãî êîíòðîëÿ, ïðèíöèïû èçìåðåíèÿ ïîêàçàòåëåé ôóíêöèîíèðîâàíèÿ ðàçëè÷íûõ ñåãìåíòîâ îðãàíèçàöèè. Óäåëÿåòñÿ âíèìàíèå âñåñòîðîííåìó óïðàâëåíèþ çàòðàòàìè, à òàêæå ñòðàòåãè÷åñêîìó óïðàâëåí÷åñêîìó ó÷åòó. Òåîðåòè÷åñêèé ìàòåðèàë äîïîëíÿåòñÿ ìíîãî÷èñëåííûìè èëëþñòðàöèÿìè èç ðåàëüíîé æèçíè ñîâðåìåííîãî áèçíåñà. Ýòîé êíèãå, êàê ðàíåå è äðóãèì êíèãàì Ê. Äðóðè, íåñîìíåííî, áóäåò ñîïóòñòâîâàòü óñïåõ â Ðîññèè. Äëÿ ïðåïîäàâàòåëåé è ñòóäåíòîâ âóçîâ, ðóêîâîäèòåëåé ïðåäïðèÿòèé, ýêîíîìèñòîâ, áóõãàëòåðîâ, à òàêæå äëÿ ñïåöèàëèñòîâ êîíñàëòèíãîâûõ àãåíòñòâ. ÁÁÊ 65.052ÿ73
ISBN 1-86152-770-5 (àíãë.) ISBN 5-238-00580-6 (ðóññê.)
Management Accounting for Business Decisions, 2nd Edition, by Colin Drury Copyright ©2001 Colin Drury All rights reserved by Thomson 2002. The text of this publication, or any part thereof, may not be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, storage in an information retrieval system, or otherwise, without prior permission of the publisher. © ÈÇÄÀÒÅËÜÑÒÂÎ ÞÍÈÒÈ-ÄÀÍÀ, ïåðåâîä, îôîðìëåíèå, 2003
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
®ÃËÀÂËÅÍÈÅ
Jk`_clfi]c`
JZa^_ei_j\ucIlhi]vnjk[]f`hr`lei^icjkicb]i_lm]`hhi^inr`m[
>f[][=]`_`hc`]njk[]f`hr`lecdnr`m
J_axf_ Dexq_\u_l_jfbgubihgylby
Ihevah\Zl_eb[mo]Zel_jkdhcbgnhjfZpb_c JZaebqbyf_`^mmijZ\e_gq_kdbfbnbgZgkh\uf\b^Zfbmq_lZ Ijhp_kkijbgylbyj_r_gby Baf_g_gbydhgdmj_glghckj_^u Baf_g_gb_`bag_ggh]hpbdeZijh^mdpbb Knhdmkbjh\ZgghklvgZm^h\e_l\hj_gbbihlj_[bl_e_cbgh\u_ih^oh^udf_g_^`f_glm f[][=]`_`hc`m`kgchvceihq`jqccimhilztc`lzejihzmcy©b[mk[mvª P_e_\u_aZljZlu Ijyfu_bdhk\_ggu_ba^_j`db AZljZluaZhlq_lguci_jbh^bk_[_klhbfhklvijh^mdpbb >bgZfbdZaZljZl J_e_\Zglgu_bg_j_e_\Zglgu_ba^_j`dbbihklmie_gby MkljZgbfu_bg_mkljZgbfu_aZljZlu G_\ha\jZlgu_ba^_j`db :evl_jgZlb\gu_ba^_j`db Bgdj_f_glgu_bfZj`bgZevgu_aZljZlu IhaZdZagZybihijhp_kkgZydZevdmeypbyaZljZl f[][;h[fcb©b[mk[mv³]vpi_jki_neqcc³jkc\vfwª
Wdhghfbq_kdZyfh^_ev ;mo]Zel_jkdZyfh^_ev©aZljZlu²\uoh^ijh^mdpbb²ijb[uevª Ijbf_g_gb_ZgZebaZ&93d^ebl_evguf\j_f_ggufijhf_`mldZf FZl_fZlbq_kdbcih^oh^dZgZebam©aZljZlu²\uoh^ijh^mdpbb²ijb[uevª FZj`Z[_ahiZkghklb Ihkljh_gb_]jZnbdZ[_am[ulhqghklb :evl_jgZlb\gh_ij_^klZ\e_gb_^ZgguoZgZebaZ©aZljZlu²\uoh^ ijh^mdpbb²ijb[uevª :gZeba©aZljZlu²\uoh^ijh^mdpbb²ijb[uevªijb\uimkd_g_kdhevdbo \b^h\ijh^mdpbb >hims_gbyijbgylu_ijbZgZeba_©aZljZlu²\uoh^ijh^mdpbb²ijb[uevª :gZeba©aZljZlu²\uoh^ijh^mdpbb²ijb[uevªbdhfivxl_jgu_ijbeh`_gby J_axf_ Dexq_\u_l_jfbgubihgylby AZ^Zqb^eyih\lhj_gby AZ^Zgby
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
YL
>f[][Cbg`k`hc`k`f`][hmhvpcb_`ka`ecjilmnjf`hcd_fzjkchzmczk`s`hcz QlhlZdh_j_e_\Zglghklv" f[][K[ljk`_`f`hc`b[mk[m
JZkij_^_e_gb_ijyfuobdhk\_gguoba^_j`_d JZaebqgu_p_eb²jZaebqgu_dZl_]hjbbaZljZl \mowlZigucijhp_kkjZkij_^_e_gbyaZljZl Ijbf_j^\mowlZigh]hijhp_kkZ^eyljZ^bpbhgghckbkl_fudZevdmeypbbaZljZl Ihemq_gb_j_e_\Zglguoba^_j`_dg_h[oh^bfuo^eyijbgylbyj_r_gbc Kf_lgu_klZ\dbgZdeZ^guojZkoh^h\ AZgb`_gb_baZ\ur_gb_ijbgZqbke_gbbgZdeZ^guojZkoh^h\ f[][Onheqcih[fwh[ze[fwenfzqczl`\`lmicgilmc
AgZq_gb_kbkl_fumq_lZaZljZl\ihemq_gbbbgnhjfZpbbhj_e_\Zglguo ba^_j`dZo^eyijbgylbyj_r_gby Lbiukbkl_fdZevdmeypbbaZljZl KjZ\g_gb_ljZ^bpbhgguobnmgdpbhgZevguokbkl_fdZevdmeypbbk_[_klhbfhklb Ihy\e_gb_nmgdpbhgZevguokbkl_f NZdlhjuba^_j`_daZ\bkysb_hlh[t_fZijhba\h^kl\Zbg_aZ\bkysb_hlg_]h Ijbf_j^\mowlZigh]hijhp_kkZ^eynmgdpbhgZevghckbkl_fujZkij_^_e_gbyaZljZl JZajZ[hldZnmgdpbhgZevguokbkl_f B_jZjoby\b^h\^_yl_evghklb :gZebaj_glZ[_evghklbgZhkgh\_nmgdpbhgZevghcdZevdmeypbbk_[_klhbfhklb Fh^_ebihlj_[e_gbyj_kmjkh\ KhihklZ\e_gb_jZkoh^h\b\u]h^ I_jbh^bq_kdbcZgZeba[Zau^ZgguonmgdpbhgZevghckbkl_fu NmgdpbhgZevgu_kbkl_fu\hj]ZgbaZpbyoh[kem`b\Zgby H[eZklbijbf_g_gbymijZ\e_gbyaZljZlZfbgZhkgh\_nmgdpbhgZevguokbkl_f J_axf_ Dexq_\u_l_jfbgubihgylby AZ^ZqZ^eyih\lhj_gby AZ^Zgby
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
YLL
>f[][Jkchzmc`k`s`hcdjiq`hii\k[bi][hcyc[h[fcbk`hm[\`fwhilmc Wdhghfbq_kdZyl_hjby Ljm^ghklbkijbf_g_gb_fwdhghfbq_kdhcfh^_eb AgZq_gb_bgnhjfZpbbhaZljZlZoijbijbgylbbj_r_gbchp_ghh[jZah\Zgbb DhfiZgby²p_gh\hceb^_jijbgbfZxsZydjZldhkjhqgh_j_r_gb_hp_g_ DhfiZgby²p_gh\hceb^_jijbgbfZxsZy^he]hkjhqgh_j_r_gb_hp_g_ DhfiZgby²p_gh\hcihke_^h\Zl_evijbgbfZxsZydjZldhkjhqgh_j_r_gb_ h[Zkkhjlbf_gl_\uimkdZ_fhcijh^mdpbb DhfiZgby²p_gh\hcihke_^h\Zl_evijbgbfZxsZy^he]hkjhqgh_j_r_gb_ h[Zkkhjlbf_gl_\uimkdZ_fhcijh^mdpbb P_ghh[jZah\Zgb_ihf_lh^m©aZljZluiexkª IheblbdZ\h[eZklbp_ghh[jZah\Zgby :gZebaj_glZ[_evghklb\aZbfh^_ckl\bykaZdZaqbdhf J_axf_ Dexq_\u_l_jfbgubihgylby AZ^ZqZ^eyih\lhj_gby AZ^Zgby
>f[][Jkchzmc`k`s`hcd]nlfi]czpkcle[ch`ijk`_`f`hhilmc Jbkdbg_hij_^_e_gghklv f[][Jkchzmc`ch]`lmcqcihhvpk`s`hcd
:evl_jgZlb\gu_ba^_j`dbdZiblZeh\eh`_gbc Bkqbke_gb_keh`gh]hijhp_glZb^bkdhglbjh\Zgb_ Dhgp_ipbyqbklhcijb\_^_gghcklhbfhklb JZkq_lqbklhcijb\_^_gghcklhbfhklb f[][E[fwenfzqczl`\`lmicgilmcjihikg[mc]hvgcb_`kae[g c[h[fcbimefih`hcd
Nmgdpbhgbjh\Zgb_kbkl_fudZevdmeypbbk_[_klhbfhklbihghjfZlb\gufba^_j`dZf Hij_^_e_gb_ghjfZlb\guoba^_j`_d
Copyright ОАО «ЦКБ «БИБКОМ» & ООО «Aгентство Kнига-Cервис»
L[ LbiughjfZlb\guoba^_j`_d :gZebahldehg_gbc Hldehg_gbyihfZl_jbZeZf Hldehg_gbyihp_g_fZl_jbZeh\ Hldehg_gb_ihbkihevah\ZgbxfZl_jbZeh\ H[sb_hldehg_gbyihfZl_jbZeZf Hldehg_gb_ihljm^haZljZlZf Hldehg_gb_ihklZ\d_aZjZ[hlghcieZlu Hldehg_gb_ihijhba\h^bl_evghklbljm^Z H[s__hldehg_gb_ihljm^m H[s__hldehg_gb_ihi_j_f_ggufgZdeZ^gufjZkoh^Zf Hldehg_gb_ihaZljZlZfgZi_j_f_ggu_gZdeZ^gu_jZkoh^u Hldehg_gb_ihwnn_dlb\ghklbi_j_f_gguogZdeZ^guojZkoh^h\ Koh^kl\hf_`^mhldehg_gbyfbihfZl_jbZeZfljm^mgZdeZ^gufjZkoh^Zf Hldehg_gb_ihihklhyggufgZdeZ^gufjZkoh^Zf Hldehg_gbyihj_ZebaZpbbijh^mdpbb H[s__hldehg_gb_ihfZj`_j_ZebaZpbb Hldehg_gb_ihp_g_j_ZebaZpbb Hldehg_gb_ihh[t_fmj_ZebaZpbb Ljm^ghklbk\yaZggu_klhedh\Zgb_fhldehg_gbcihfZj`_j_ZebaZpbb Kh]eZkh\Zgb_kf_lghcbnZdlbq_kdhcijb[ueb Hlq_luhj_amevlZlZo^_yl_evghklb J_axf_ Dexq_\u_l_jfbgubihgylby AZ^Zqb^eyih\lhj_gby AZ^Zgby
>f[][Och[hli]v`jie[b[m`fc_`zm`fwhilmcji_k[b_`f`hcz
NmgdpbhgZevgu_b^_p_gljZebah\Zggu_hj]ZgbaZpbhggu_kljmdlmju P_gljuijb[uebbp_gljubg\_klbpbc Ij_bfms_kl\Z^_p_gljZebaZpbb G_^hklZldb^_p_gljZebaZpbb G_h[oh^bfu_mkeh\by^eymki_rghc^_p_gljZebaZpbb JZa^_e_gb_mijZ\e_gq_kdbobwdhghfbq_kdboihdZaZl_e_cnmgdpbhgbjh\Zgbyih^jZa^_e_gby :evl_jgZlb\gu_\ZjbZglubaf_j_gbyijb[uebih^jZa^_e_gby Ihklmie_gbygZbg\_klbpbb HklZlhqguc^hoh^ Wdhghfbq_kdZy^h[Z\e_ggZyklhbfhklv(9$70 Hij_^_e_gb_khklZ\ZZdlb\h\^ey\dexq_gby\bg\_klbpbhggmx[Zam f[][=l`lmikihh``njk[]f`hc`b[mk[m[gc
DZevdmeypbyaZljZlaZ\k_\j_fy`bag_ggh]hpbdeZijh^mdlZ P_e_\ZydZevdmeypbyk_[_klhbfhklb DZevdmeypbyaZljZlihkbkl_f_dZca_g NmgdpbhgZevgucf_g_^`f_gl J_bg`bgbjbg][bag_kijhp_kkh\ AZljZlugZdZq_kl\h MijZ\e_gb_jZkoh^Zfbbp_ivaZljZl KhihklZ\e_gb_kwlZehghf Kbkl_fu©lhqgh\kjhdª J_axf_ Dexq_\u_l_jfbgubihgylby AZ^ZqZ^eyih\lhj_gby AZ^Zgby
>f[][Lmk[m`^cr`lecdnjk[]f`hr`lecdnr`m
QlhlZdh_kljZl_]bq_kdbcmijZ\e_gq_kdbcmq_l" K[ZeZgkbjh\ZggZymq_lgZy\_^hfhklv AZ^Zgb_p_e_cbhij_^_e_gb_ihdZaZl_e_cnmgdpbhgbjh\Zgby NbgZgkh\Zyi_jki_dlb\Z Ihlj_[bl_evkdZyi_jki_dlb\Z I_jki_dlb\Z\gmlj_ggbo[bag_kijhp_kkh\ I_jki_dlb\Zh[mq_gbybjhklZ IhdZaZl_ebnmgdpbhgbjh\Zgby\hj]ZgbaZpbyoh[kem`b\Zgby J_axf_ Dexq_\u_l_jfbgubihgylby AZ^ZqZ^eyih\lhj_gby AZ^Zgby