成本與管理會計亨格瑞第13版英文版CA15學(xué)習(xí)課程

1、2022-6-191CONTENTAllocating Costs of a Supporting Department to Operating DepartmentsSingle supporting departmentMulti supporting departmentsAllocating Common CostsCost Allocations and ContractingRevenue Allocation and Bundled Products1第1頁/共61頁第一頁，編輯于星期日：十五點 三十三分。2022-6-192Allocating Costs of a Supp

2、orting Department to Operating DepartmentsSupporting Department which is also called a service department , provides the services that assist other internal departments in the company p423（541）Operating Department which is also called a production department, directly adds value to a product or serv

3、ice第2頁/共61頁第二頁，編輯于星期日：十五點 三十三分。2022-6-193Methods to Allocate Support Department Costs Single-Rate Method allocates costs in each cost pool (service department) to cost objects (production departments) using the same rate per unit of a single allocation base p424（542） No distinction is made between f

4、ixed and variable costs in this method Single-rate method is simple to implement, but treats fixed costs in a manner similar to variable costs第3頁/共61頁第三頁，編輯于星期日：十五點 三十三分。2022-6-194Example P424（542） Practical capacity 18750hours Fixed costs of operating the computer facility $3000000 Budgeted long-ru

5、n usage in hours Microcomputer division 8000hoursPeripheral equipment division 4000hours Budgeted variable cost per hour in 6000-hour to 18750-hour relevant range $200 per hour used Actual usage in 2009 in hours Microcomputer division 9000hoursPeripheral equipment division 3000hours第4頁/共61頁第四頁，編輯于星期

6、日：十五點 三十三分。2022-6-195Example for Single-Rate Method Budgeted usage 12000hours P424(542) Budgeted total cost pool $3000000+12000hours $200 per hour= $ 5400000 Budgeted total rate per hour $ 540000012000hours= $450 per hour used Allocation rate for Microcoputer division and Peripheral equipment divisi

7、on $450 per hour used Allocation cost for Microcoputer division 9000hours $450 per hour used= $ 4050000 Allocation cost for Peripheral equipment division 3000hours $450 per hour used= $ 1350000 第5頁/共61頁第五頁，編輯于星期日：十五點 三十三分。2022-6-196Methods to Allocate Support Department Costs，conts. Dual-Rate Method

8、 segregates costs within each cost pool into two segments: a variable-cost pool and a fixed-cost pool. P424(542) Each pool uses a different cost-allocation base Dual-rate method treats fixed and variable costs more realistically, but is more complex to implement第6頁/共61頁第六頁，編輯于星期日：十五點 三十三分。2022-6-197

9、Example for Dual-Rate Method Budgeted fixed-costs rate P424(542)$ 3000000 (Budgeted) 12000 (Budgeted or actual) hours= $250 per hour used The costs Allocated for Microcomputer divisionFixed costs 8000(Budgeted) hours $250 per hour = $ 2000000 variable costs 9000(actual) hours $200 per hour = $ 18000

10、00 The costs Allocated for Peripheral equipment divisionFixed costs 4000(Budgeted) hours $250 per hour = $ 1000000 variable costs 3000(actual) hours $200 per hour = $ 600000第7頁/共61頁第七頁，編輯于星期日：十五點 三十三分。2022-6-198Allocation Bases Under either method, allocation of support costs can be based on one of

11、the three following scenarios: Budgeted overhead rate and budgeted hours Budgeted overhead rate and actual hours Actual overhead rate and actual hours第8頁/共61頁第八頁，編輯于星期日：十五點 三十三分。2022-6-199Example for Allocation Bases Single-Rate Method P425(543) Budgeted fixed-costs rate $ 3000000 (Budgeted) 18750 (

12、capacity) hours= $160 per hour used Budgeted variable-costs rate $200 per hour used Allocation cost for Microcomputer division9000hours $360 per hour used= $ 3240000 Allocation cost for Peripheral equipment division3000hours $360 per hour used= $ 1080000 Fixed costs of unused computer capacity 6750h

13、ours $160 per hour used= $ 1080000第9頁/共61頁第九頁，編輯于星期日：十五點 三十三分。2022-6-1910Example for Allocation Bases,conts. Dual-Rate Method Budgeted fixed-costs rate $ 3000000 (Budgeted) 18750 (capacity) hours= $160 per hour used Budgeted variable-costs rate $200 per hour used The costs Allocated for Microcompute

14、r divisionFixed costs 8000(Budgeted) hours $160 per hour = $ 1280000 variable costs 9000(actual) hours $200 per hour = $ 1800000 The costs Allocated for Peripheral equipment division Fixed costs 4000(Budgeted) hours $160 per hour = $ 640000 variable costs 3000(actual) hours $200 per hour = $ 600000

15、Fixed costs of unused computer capacity 6750hours $160 per hour used= $ 1080000第10頁/共61頁第十頁，編輯于星期日：十五點 三十三分。2022-6-1911Allocation Bases, conts.第11頁/共61頁第十一頁，編輯于星期日：十五點 三十三分。2022-6-1912Allocation Bases ，conts. Choosing between actual and budgeted rates When allocations are based on budgeted usage use

16、r divisions know in advance their allocated costs. This can be of benefit in short-term and long-term planning. A disadvantage of using budgeted costs is that there is an incentive for managers to underestimate their planned usage thus being assigned a lower percentage of allocated costs. This can b

17、e overcome in part by assessing a higher charge for exceeding budgeted usage.第12頁/共61頁第十二頁，編輯于星期日：十五點 三十三分。2022-6-1913Allocation Bases ，conts. Allocating costs based on actual usage give a more accurate allocation based on actual costs and usage. Actual allocations have several disadvantages: a lack

18、 of timely information, reduced incentives for support to manage costs, and increased accounting costs.第13頁/共61頁第十三頁，編輯于星期日：十五點 三十三分。2022-6-1914Allocation Bases ，conts. A third approach is to allocate fixed costs on the basis of practical capacity supplied. This approach will charge each division wi

19、th services actually used. In addition, variations in actual usage in one division will not affect allocations in other divisions. Finally, the costs of unused capacity are highlighted and not allocated to divisions.第14頁/共61頁第十四頁，編輯于星期日：十五點 三十三分。2022-6-1915Allocation Bases ，conts. Generally, it is f

20、ound to be preferable to allocate fixed costs based on capacity, under the approach that fixed costs provide capacity and variable costs allocated based on actual usage. 第15頁/共61頁第十五頁，編輯于星期日：十五點 三十三分。2022-6-1916Methods of Allocating multiple Support Costs to Production Departments Direct Method Allo

21、cates support costs only to Operating Departments No interaction between Support Departments prior to allocation第16頁/共61頁第十六頁，編輯于星期日：十五點 三十三分。2022-6-1917Methods of Allocating multiple Support Costs to Production Departments ，conts. Direct Method第17頁/共61頁第十七頁，編輯于星期日：十五點 三十三分。2022-6-1918Example P429(5

22、47)第18頁/共61頁第十八頁，編輯于星期日：十五點 三十三分。2022-6-1919METHODS OF ALLOCATING MULTIPLE SUPPORT COSTS TO PRODUCTION DEPARTMENTS ，CONTS. Plant maintenance Information systems 39375002362500-6300000allocated then is department ssthe23625000006.75393allocated then is department machningthe.753934000200006300000cosi

23、ntemblyatsenancemaplantforratethe1613501290800-1452150allocated then is department ssthe12908004000322.7allocated then is department machningthe322.750050001452150cossystemsninformatioemblyatsforratethe2022-6-1919第19頁/共61頁第十九頁，編輯于星期日：十五點 三十三分。2022-6-1920EXAMPLE P430（548）20第20頁/共61頁第二十頁，編輯于星期日：十五點 三十

24、三分。2022-6-192121第21頁/共61頁第二十一頁，編輯于星期日：十五點 三十三分。2022-6-1922Methods of Allocating multiple Support Costs to Production Departments ，conts. Step-Down Method Allocates support costs to other support departments and to operating departments that partially recognizes the mutual services provided among all

25、 support departments One-way interaction between Support Departments prior to allocation第22頁/共61頁第二十二頁，編輯于星期日：十五點 三十三分。2022-6-1923Methods of Allocating multiple Support Costs to Production Departments ，conts.Step-Down Method第23頁/共61頁第二十三頁，編輯于星期日：十五點 三十三分。2022-6-192424第24頁/共61頁第二十四頁，編輯于星期日：十五點 三十三分。2

26、022-6-1925第25頁/共61頁第二十五頁，編輯于星期日：十五點 三十三分。2022-6-1926METHODS OF ALLOCATING MULTIPLE SUPPORT COSTS TO PRODUCTION DEPARTMENTS ，CONTS. First ，Plant maintenance Then ，Information systems 12600003150000-1890000-6300000allocated then is departmentsystems infthe315000000010315allocated then is department ss

27、the18900000006531allocated then is department machningthe315200006300000cosintormationemblyatsenancemaplantforratethe3013502410800-12600001452150allocated then is department ssthe24108004000602.7allocated then is department machningthe602.7500500012600001452150cossystemsninformatioemblyatsforratethe

28、2022-6-1926第26頁/共61頁第二十六頁，編輯于星期日：十五點 三十三分。2022-6-1927METHODS OF ALLOCATING MULTIPLE SUPPORT COSTS TO PRODUCTION DEPARTMENTS ，CONTS. But why ：First ，Plant maintenance； Then， Information systems Plant maintenance benefits from Information systems： Can be ignore！ Information systems benefits from Plant

29、 maintenance ：12600004000200006300000145215500500014521502022-6-1927第27頁/共61頁第二十七頁，編輯于星期日：十五點 三十三分。2022-6-1928Methods of Allocating multiple Support Costs to Production Departments ，conts. A common step-down sequence begins with the support department that renders the highest percentage of its total

30、 services to other support departments. Another approach is to begin with the department providing the highest dollar amount to other support departments. Once costs are allocated out of a support department under the step-down method, no additional costs are allocated to that department.第28頁/共61頁第二

31、十八頁，編輯于星期日：十五點 三十三分。2022-6-1929Methods of Allocating multiple Support Costs to Production Departments ，conts. Reciprocal Method Allocates support department costs to operating departments by fully recognizing the mutual services provided among all support departments Full two-way interaction between

32、 Support Departments prior to allocation There are two ways. Using repeated iteration. see Exhibit 15-5 Using linear equation. see Exhibit 15-6第29頁/共61頁第二十九頁，編輯于星期日：十五點 三十三分。2022-6-1930Methods of Allocating multiple Support Costs to Production Departments ，conts.Reciprocal Method第30頁/共61頁第三十頁，編輯于星期日

33、：十五點 三十三分。2022-6-1931第31頁/共61頁第三十一頁，編輯于星期日：十五點 三十三分。2022-6-1932Methods of Allocating multiple Support Costs to Production Departments ，conts.271221527121500.1aTo216972027121500.8mTo27121527121500.1maintanceplant To271215012600004521501systemsninformatio)2(315000030000060.5aTo18000030000060.3mTo26000

34、0130000060.2systemsninformatioTo0000063maintance(1)plant allocation1st ssemblyachiningssemblyachining第32頁/共61頁第三十二頁，編輯于星期日：十五點 三十三分。2022-6-1933Methods of Allocating multiple Support Costs to Production Departments ，conts.5424542430.1aTo43395542430.8mTo5424542430.1maintanceplant To54243systemsninform

35、atio)2(1356082712150.5aTo813642712150.3mTo542432712150.2systemsninformatioTo271215maintance(1)plant allocation2st ssemblyachiningssemblyachining第33頁/共61頁第三十三頁，編輯于星期日：十五點 三十三分。2022-6-1934Methods of Allocating multiple Support Costs to Production Departments ，conts.10910850.1aTo86710850.8mTo10910850.1

36、maintanceplant To1085systemsninformatio)2(271254240.5aTo162754240.3mTo108554240.2systemsninformatioTo5424maintance(1)plant allocation3st ssemblyachiningssemblyachining第34頁/共61頁第三十四頁，編輯于星期日：十五點 三十三分。2022-6-1935Methods of Allocating multiple Support Costs to Production Departments ，conts.2220.1aTo1822

37、0.8mTo2220.1maintanceplant To22systemsninformatio)2(541090.5aTo331090.3mTo221090.2systemsninformatioTo109maintance(1)plant allocation4st ssemblyachiningssemblyachining第35頁/共61頁第三十五頁，編輯于星期日：十五點 三十三分。2022-6-1936Methods of Allocating multiple Support Costs to Production Departments ，conts.1aTo1mTo0syst

38、emsninformatioTo2maintanceplant allocation5st ssemblyachining第36頁/共61頁第三十六頁，編輯于星期日：十五點 三十三分。2022-6-1937Methods of Allocating multiple Support Costs to Production Departments ，conts.2767500221085542432712150inf6576750210954242712156300000intmcost allocation toatlormationenancea第37頁/共61頁第三十七頁，編輯于星期日：十

39、五點 三十三分。2022-6-1938第38頁/共61頁第三十八頁，編輯于星期日：十五點 三十三分。2022-6-1939Methods of Allocating multiple Support Costs to Production Departments ，conts. 6576750)2 . 01452150(1 . 06300000) 1 (int)2(2767500)1 . 06300000(2 . 01452150)2(int) 1 ()2(2 . 01452150)(inf) 1 (1 . 06300000)(intPMPMPMoequationngsubstitutiISI

40、SISoequationngsubstitutiPMISsystemsormationISPMancemaplant第39頁/共61頁第三十九頁，編輯于星期日：十五點 三十三分。2022-6-1940Methods of Allocating multiple Support Costs to Production Departments ，conts. 328837565767500.5aTo197302565767500.3mTo315350165767500.2systemsninformatioTo6576750maintanceplant )2(27675027675000.1aTo

41、214000127675000.8mTo27675027675000.1maintanceplant To2767500systemstion(1)informassemblyachiningssemblyachining第40頁/共61頁第四十頁，編輯于星期日：十五點 三十三分。2022-6-1941Methods of Allocating multiple Support Costs to Production Departments ，conts.Choosing Between Methods p434（552）The direct and step-down methods hav

42、e the advantage of simplicity. The reciprocal method is theoretically the most precise, but is difficult to implement, especially with a large number of support departments. However, this difficulty is being lessened by the use of computers.the company should consider the amount of differences obtai

43、ned under each of the approaches.第41頁/共61頁第四十一頁，編輯于星期日：十五點 三十三分。2022-6-1942Allocating Common CostsCommon Cost the cost of operating a facility, activity, or like cost object that is shared by two or more users at a lower cost than the individual cost of the activity to each user p436（554）Two methods

44、 that are frequently used for these allocations are the stand-alone cost-allocation method and the incremental cost-allocation method.第42頁/共61頁第四十二頁，編輯于星期日：十五點 三十三分。2022-6-1943Methods of Allocating Common Costs Stand-Alone Cost-Allocation Method determines the weights for cost allocation by consider

45、ing each user of the cost as a separate entity. The cost is allocated among the users based upon the total cost for each separately. Individual costs are added together and allocation percentages are calculated from the whole, and applied to the common cost第43頁/共61頁第四十三頁，編輯于星期日：十五點 三十三分。2022-6-1944E

46、xample for Stand-Alone Cost-Allocation Method Jason stevens has been invited to a job interview. the round-trip seattle-albany airfare costs1200 the round-trip seattle-chicago airfare costs800 the trip seattle-albany chicago-seattle airfare costs15001200:15000.60 150090012008001500:12000.75 12009001

47、200800800:15000.40 150060012008001500:8000.75 8006001200800albany employeroralbany employerchicago employerorchicago employer第44頁/共61頁第四十四頁，編輯于星期日：十五點 三十三分。2022-6-1945Methods of Allocating Common Costs ，conts. Incremental Cost-Allocation Method：ranks the individual users of a cost object in the orde

48、r of users most responsible for a common cost and then uses this ranking to allocate the cost among the users The first ranked user is the Primary User and is allocated costs up to the costs of the primary user as a stand-alone user (typically gets the highest allocation of the common costs)第45頁/共61

49、頁第四十五頁，編輯于星期日：十五點 三十三分。2022-6-1946Methods of Allocating Common Costs ，conts. The second ranked user is the First Incremental User and is allocated the additional cost that arises from two users rather than one Subsequent users handled in the same manner as the second ranked user primary party receiv

50、es the highest costs. so this method requires to be ranked base on interview date. Shapley value method-allocates to each employer ,the average of the costs allocated as primary party and an incremental party第46頁/共61頁第四十六頁，編輯于星期日：十五點 三十三分。2022-6-1947Example of Incremental Cost-Allocation MethodCost

51、allocated total0Albany(primary)Chicago(incremental)150012003002Chicago(primary)Albany(incrementalhicago(average)Albany(average)1500800 30055021200 7009502第47頁/共61頁第四十七頁，編輯于星期日：十五點 三十三分。2022-6-1948Cost Allocations and Contracting Frequently, the price paid on a contract may be based on s

52、ome definition of cost. P437（555） In order to bill the price correctly, there must be explicit agreement about the definitions of cost, and what can be included and excluded. Contract disputes often arise with respect to cost allocation. This highlights the importance of explicit definitions of the

53、contract terms.第48頁/共61頁第四十八頁，編輯于星期日：十五點 三十三分。2022-6-1949Cost Allocations and Contracting ,conts.The US government reimburses most contractors in either of two main ways:The contractor is paid a set price without analysis of actual contract cost dataThe contractor is paid after an analysis of actual

54、 contract cost data. In some cases, the contract will state that the reimbursement amount is based on actual allowable costs plus a fixed fee (cost-plus contract)第49頁/共61頁第四十九頁，編輯于星期日：十五點 三十三分。2022-6-1950Cost Allocations and Contracting ,conts. In many government contracts there is a great deal of u

55、ncertainty about the final cost to produce new equipment. This is especially true in defense department contracting. Due to the uncertainty involved, these contracts are rarely subjected to competitive bidding.第50頁/共61頁第五十頁，編輯于星期日：十五點 三十三分。2022-6-1951Cost Allocations and Contracting ,conts. To be fa

56、ir to all in the pricing of the merchandise, the government will assume a share of the risk of potentially high costs with a cost-plus contract.p438（556） An allowable cost is a cost that the contract parties agree to include in the costs to be reimbursed.第51頁/共61頁第五十一頁，編輯于星期日：十五點 三十三分。2022-6-1952Rev

57、enue Allocation and Bundled Products Revenue Allocation occurs when revenues are related to a particular revenue object but cannot be traced to it in an economically feasible manner Revenue Object anything for which a separate measurement of revenue is desired p438（556） include product, customers, d

58、ivisions.第52頁/共61頁第五十二頁，編輯于星期日：十五點 三十三分。2022-6-1953Revenue Allocation and Bundled Products Bundled Product a package of two or more products or services that are sold for single price, but individual components of the bundle also may be sold as separate items at their own “stand-alone” prices第53頁/共61頁第五十三頁，編輯于星期日：十五點 三十三分。2022-6-1954Methods to Alloc