《ManagementAccounting》Chapter5以作业为基础的成本计算.ppt

Activity-Based Costing 以作业为基础的成本计算,CHAPTR 5,1. Discuss the importance of unit costs. 2. Describe functional-based(以功能性为基础) costing approaches. 3. Explain why functional-based costing approaches may produce distorted扭曲 costs. Explain how an activity-based costing system works for product costing. Provide a detailed description of how activities can be grouped into homogeneous同质 sets to reduce the number of activity rates.,Objectives,Unit cost单位成本 is the total cost associated with(与相关) the units produced(产量) divided by the number of units produced.,Inventory valuation Income determination Providing input to a variety of decisions such as pricing, make or buy, and accept or reject special orders,Unit cost is used for-,一、有关术语,Product cost 生产成本 is defined as the sum of direct materials, direct labor, and manufacturing overhead(制造费用). It is required for external financial reporting.,Cost measurement成本计量 consists of determining the dollar amounts of direct materials, direct labor, and overhead used in production.,The process of associating the costs, once measured, with the units produced is called cost assignment成本分配.,Two possible measurement systems are actual costing and normal costing.,Measurement Systems,Actual costing实际成本法 assigns the actual costs of direct materials, direct labor, and overhead to products. Normal costing 正常成本法 assigns the actual costs of direct materials and direct labor to products; however, overhead cots are assigned to products using predetermined rates(预定 分配率).,Measurement Systems,predetermined overhead rate - a rate based on estimated data.,Functional-based costing (or Traditional cost accounting) techniques used by most organizations prior to 1990s. Uses easy to obtain drivers, eg. sales dollars or sales volume, to spread overhead(间接费用) to products/ services/customers. Used for both internal and external costing Simpler than Activity-Based Costing(作业成本法) Distorts costs so high volume products/services are over-costed(成本高估) and low volume are under-costed,二、为什么传统成本法会扭曲成本,Examples of Unit-Level单位水平 Drivers动因,Units produced产量 Direct labor hours(简:DLH) Direct labor dollars Machine-hours机器小时(MH) Direct material dollars,Activity Cost Measures作业成本计量,Units (of driver),Time,Functional-Based Costing 传统成本计算 Plantwide Rate 全厂分配率,Overhead Costs制造费用,例子: Belring, Inc.,Belring, Inc. produces two telephones: a cordless and a regular model. The company has the following actual and budgeted data:,Budgeted overhead $360,000 Expected activity (DLH) 100,000 Actual activity (DLH) 100,000 Actual overhead $380,000,Predetermined Overhead Rate =,Belring, Inc.,The total overhead assigned to actual production is called applied已采用的overhead (已分配的制造费用) .,Applied overhead,=,Overhead rate间接费用率 x Actual activity output实际业务量,Belring, Inc.,Applied overhead,=,Overhead rate x Actual activity output,= $3.60 x 100,000 DLH,= $360,000,Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: $3.60 x 10,000 36,000 - $3.60 x 90,000 - 324,000 Total manufacturing costs $114,000 $1,062,000 Units produced 10,000 100,000 Unit cost $ 11.40 $ 10.62,Belring, Inc.,Per-Unit Cost每单位成本,Overhead Costs,Department Rates 部门分配率,Budgeted overhead $252,000 $108,000,Departmental Data部门数据,Belring, Inc.,Fabrication加工 Assembly装配,Expected and actual usage (mh.): Cordless 4,000 1,000 Regular 36,000 9,000 40,000 10,000,Belring, Inc.,Applied已分配 overhead,=($6.30 x actual MH) + ($1.35 x actual DLH),= ($6.30 x 40,000) + ($1.35 x 80,000),= $360,000,= $252,000 + $108,000,Belring, Inc.,Per-Unit Cost: Departmental Rates 部门分配率单位成本,Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: ($6.30 x 4,000) + ($1.35 x 3,000) 29,250 - ($6.30 x 36,000) + (1.35 x 77,000) - 330,750 Total manufacturing costs $107,250 $1,068,750 Units produced 10,000 100,000 Unit cost $ 10.73 $ 10.69,过时成本法的症状 Symptoms of an Outdated Functional Cost System,1. The outcome of bids is difficult to explain. 2. Competitors prices appear unrealistically low. 3. Products that are difficult to produce show high profits. 4. Operational managers want to drop products that appear profitable. 5. Profit margins are difficult to explain.,Continued,Symptoms of an Outdated Functional Cost System,6. The company has a highly profitable niche all to itself. 7. Customers do not complain about price increases. 8. The accounting department spends a lot of time supplying cost data for special projects. 9. Some departments are using their own accounting system. 10. Product costs change because of changes in financial reporting regulations.,Plantwide and departmental rates using unit-level单位基准 drivers may not assign overhead costs accurately if: the proportion of nonunit-level非单位基准 overhead costs to total overhead costs is large, and the degree of product diversity产品差异 is great.,1. 有关概念 Non-unit activity drivers- factors that measure the consumption of non-unit activities by products and other cost objects.,三、作业成本法的优点,Units produced per year 10,000 100,000 110,000 Prime costs $78,000 $738,000 $816,000 Direct labor hours 10,000 90,000 100,000 Machine hours 5,000 45,000 50,000 Production runs 20 10 30 Number of moves 60 30 90,2. 续前例: Belring, Inc.,Activity Usage Measures,Product-Costing Data 生产成本数据,Cordless Regular Total,A homogeneous cost pool同质成本库 is a collection of overhead costs that are logically related to the tasks being performed, that have the same consumption ratios for all products, and for which cost variations can be explained by a single activity driver. Unit-level activities单位作业 are those that are performed each time a unit is produced. 使单位产品或服务受益的作业，它对资源的消耗量往往与产品的产量或销量成正比。常见的作业如加工零件、每件产品进行的检验等； Eg. Power and machine hours are used each time a unit is produced. Direct materials and direct labor activities are also unit-level activities, even though they are not overhead costs.,Classification of Activities,Batch-level activities批量作业 are those that are performed each time a batch of products is produced.使一批产品受益的作业，作业的成本与产品的批次数量成正比. Eg: Setups准备, inspections检验, production scheduling生产流程编制, and material handling材料处理(或搬运).,Classification of Activities,Product-level (sustaining) activities 产品(维持)作业 are those that are performed as needed to support the various products produced by a company. These activities consume inputs that develop products or allow products to be produced and sold.使某种产品的每个单位都受益的作业。 Examples: Engineering changes工程的变动, process engineering过程的设计, and expediting紧急交货.,Classification of Activities,Facility-level activities设备作业 are those that sustain a factorys general manufacturing processes. (支持作业：为维持企业正常生产，而使所有产品都受益的作业，作业的成本与产品数量无相关关系。) Examples: Plant management工厂管理, landscaping 土地规划, maintenance维护, security安全设施, property taxes物业税, and plant depreciation工厂折旧.,Classification of Activities,认定作业可采用几种方法：,一是绘制企业的生产流程图，将企业的各种经营过程以网络的形式表现出来，每一个流程都分解出几项作业，最后将相关或同类作业归并起来； 二是从企业现有的职能部门出发，通过调查分析，确定各个部门的作业，再加以汇总； 最后是召集全体员工开会，由员工或工作组描述其所完成的工作，再进行汇总，这种办法有助于提高全体员工的参与意识，加速作业成本管理的实施。前两种办法可以较快取得资料，准确性高，不会对员工造成干扰。,具体作业A1,A,A,A,A,2,3,4,5,同质作业组,Activity Activity Cost,Belring, Inc.,Setups $120,000 Material handling 60,000 Machining 100,000 Testing 80,000 Total $360,000,Overhead Activities,Product-Costing Data,3. ABC步骤: Two-Stage Assignment,Cost of Resources资源成本,Belring, Inc.,Product Diversity: Consumption Ratios,Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours,Overhead Cordless Regular Activity Activity Phone Phone Driver,a,a,b,b,c,c,d,d,Belring, Inc.,Product Diversity: Consumption Ratios,Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours,Overhead Cordless Regular Activity Activity Phone Phone Driver,a,a,b,b,c,c,d,d,Belring, Inc.,Product Diversity: Consumption Ratios,Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours,Overhead Cordless Regular Activity Activity Phone Phone Driver,a,a,b,b,c,c,d,d,Belring, Inc.,Product Diversity: Consumption Ratios,Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours,Overhead Cordless Regular Activity Activity Phone Phone Driver,a,a,b,b,c,c,d,d,Setup rate: $120,000/30 =$4,000 per run Material-handling rate: $60,000/90 = $666.67 per move Machining rate: $100,000/50,000 = $2 per MH Testing rate: $80,000/100,000 = $0.80 per DLH,Belring, Inc.,Activity Rates,Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: Setups 80,000 40,000 Material handling 40,000 20,000 Machining 10,000 90,000 Testing 8,000 72,000 Total manufacturing costs $216,000 $ 960,000 Units produced 10,000 100,000 Unit cost (total costs/units) $ 21.60 $ 9.60,Belring, Inc.,Activity Rates作业分配率,$4,000 x 20,$4,000 x 10,$667 x 60,$667 x 30,$2 x 5,000,$2 x 45,000,$0.80 x 10,000,$0.80 x 90,000,Plantwide rate $11.40 $10.62 Departmental rate 10.73 10.69 Activity rate 21.60 9.60,Comparison of Unit Costs,Cordless Regular,Belring, Inc.,A primary activity is one that is consumed by a product or customer.,A secondary activity is one that is consumed by other primary and secondary activities.,Resource drivers are factors that measure the consumption of resources by activities.,Key characteristics of ABC implementation应用之关键: 1. the nonunit-based costs should be a significant percentage of total overhead costs. 2. the consumption ratios of unit-based and nonunit-based activities must differ. 3. the benefits of an ABC system must exceed its costs. Activity-Based Costing的优点: In a functional-based cost system, the demand for overhead is assumed to be explained only by unit-level cost drivers. ABC produces more ac