판매활동, 가격회수 및 생산성 차이분석 : 단일기간분석 = Sales, profitability, and productivity variances (I)

다국어 초록 (Multilingual Abstract)

We have shown how to analyze the operating performance for a period into managerially relevant components of sales activity, price recovery, and productivity. Overall changes in profitability can be decomposed into three components : changes in sales-activity (including both volume and mix effects), changes in productivity, and changes in price-recovery.
These three "buckets" provide a convenient way to aggregate the myriad of variance reported by traditional standard-cost systems into a report that explains differences between actual and planned profits.
Firms attempting to become low-cost producers should expect profit improvement through favorable net productivity variances each period. For such firms, profit improvements earned by short-term increases in prices over costs will probably not be sustainable and should therefore not be interpreted as favorable performance, relative to their long-term goal of reducing cost and increasing productivity.
By explicitly recognizing the profit change component caused by changes in the mix and volume of outputs (the sales-activity variance), we do not permit the confounding effects of increases or decreases in sales to distort the measurement of productivity or price-recovery changes.
The aggregation of usage variances into an overall productivity variance provides a convenient and interpretable aggregation of what would otherwise be a myriad of individual, detailed local variances. Also, the productivity variance extends the traditional standard-cost focus on direct labor and materials to also include productivity performance with respect to variable overhead resources. Traditional standard-cost systems can report overhead efficiency variances, but these are not decomposed into price and quantity components. Measuring productivity performance with respect to overhead resources should be especially valuable as overhead resources become a larger proportion of total manufacturing costs.
Expanding the variance analysis to compute percentage changes in productivity, sales activity, and price recovery provides additional benefit. We obtain elasticity measure that relate percentage improvements in the individual components to overall changes in profitability.

목차 (Table of Contents)

• <目次>
• Ⅰ. 서론
• Ⅱ. 생산성 측정과 차이분석
• 1. 생산성의 측정
• 2. 전통적인 차이분석과 분해적 접근방법
• Ⅲ. 표준원가시스템으로부터의 생산성 차이분석
• 1. 분석자료 및 방법과 기초분석
• 2. 생산성 차이분석
• (1) 판매활동차이
• (2) 가격회수차이
• (3) 사용 및 생산성차이
• (4) 요약
• Ⅳ. 회계차이로부터 생산성비율의 계산
• 1. 각 차이를 평준화하기 위한 분모의 계산
• (1) 판매활동
• (2) 가격회수
• (3) 생산성
• 2. 각 차이의 비율변동의 계산
• Ⅴ. 요약과 결론
• 참고문헌
• Abstract