以作業(yè)為基礎(chǔ)的成本計(jì)算ppt課件

1、Activity-Based Costing以作業(yè)為根底的本錢計(jì)算CHAPTR51.Discuss the importance of unit costs.2.Describe functional-based(以功能性為根底) 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 det

2、ailed description of how activities can be grouped into homogeneous同質(zhì) sets to reduce the number of activity rates.ObjectivesUnit cost單位本錢 is the total cost associated with(與相關(guān)) the units produced(產(chǎn)量) divided by the number of units produced.Inventory valuationIncome determinationProviding input to a

3、variety of decisions such as pricing, make or buy, and accept or reject special ordersUnit cost is used for-一、有關(guān)術(shù)語Product cost 消費(fèi)本錢 is defined as the sum of direct materials, direct labor, and manufacturing overhead(制造費(fèi)用). It is required for external financial reporting.Cost measurement本錢計(jì)量 consists

4、 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本錢分配.Two possible measurement systems are actual costing and normal costing.Measurement SystemsA

5、ctual costing實(shí)踐本錢法 assigns the actual costs of direct materials, direct labor, and overhead to products.Normal costing 正常本錢法 assigns the actual costs of direct materials and direct labor to products; however, overhead cots are assigned to products using predetermined rates(預(yù)定 分配率).Measurement System

6、spredetermined overhead rate - a rate based on estimated data.Budgeted (estimated) costEstimated activity usageFunctional-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 ove

7、rhead(間接費(fèi)用) to products/ services/customers. Used for both internal and external costing Simpler than Activity-Based Costing(作業(yè)本錢法) Distorts costs so high volume products/services are over-costed(本錢高估) and low volume are under-costed 二、為什么傳統(tǒng)本錢法會(huì)扭曲本錢Examples of Unit-Level單位程度 Drivers動(dòng)因Units produced產(chǎn)

8、量Direct labor hours(簡(jiǎn):DLH)Direct labor dollarsMachine-hours機(jī)器小時(shí)(MH)Direct material dollarsActivity Cost Measures作業(yè)本錢計(jì)量Units (of driver)TimeTheoretical實(shí)際Practical實(shí)踐Normal正常Expected actual估計(jì)實(shí)踐數(shù)Functional-Based Costing 傳統(tǒng)本錢計(jì)算Plantwide Rate 全廠分配率Overhead Costs制造費(fèi)用Assign CostsPlantwide Pool全廠本錢庫(kù)Assign Co

9、stsProductsDirect Tracing直接追溯Stage 1: Pool庫(kù)Formation構(gòu)成Unit-Level單位程度 DriverStage 2: Costs Assigned本錢分配例子: Belring, Inc.Belring, Inc. produces two telephones: a cordless and a regular model. The company has the following actual and budgeted data:Budgeted overhead$360,000Expected activity (DLH)100,000

10、Actual activity (DLH)100,000Actual overhead$380,000Predetermined Overhead Rate =Belring, Inc.Budgeted (estimated) costEstimated activity usagePredetermined Overhead Rate =$360,000100,000 DLHPredetermined Overhead Rate =$3.60 per DLHThe total overhead assigned to actual production is called applied已采

11、用的overhead (已分配的制造費(fèi)用) .Applied overhead=Overhead rate間接費(fèi)用率 x Actual activity output實(shí)踐業(yè)務(wù)量Belring, Inc.Applied overhead=Overhead rate x Actual activity output= $3.60 x 100,000 DLH= $360,000CordlessRegular Prime costs$ 78,000$ 738,000Overhead costs:$3.60 x 10,00036,000-$3.60 x 90,000 - 324,000Total man

12、ufacturing costs$114,000$1,062,000Units produced 10,000 100,000Unit cost $ 11.40$ 10.62Belring, Inc.Per-Unit Cost每單位本錢Overhead CostsAssign CostsAssign CostsAssign CostsProductsProductsStage One: Pool FormationUnit-Level DriversStage Two: CostsAssignedDepartment Rates 部門分配率Department A PoolDepartment

13、 B PoolAllocation 分?jǐn)侱irect Tracing直接追溯Driver Tracing動(dòng)因追溯Budgeted overhead$252,000$108,000Departmental Data部門數(shù)據(jù)Belring, Inc. Fabrication加工Assembly裝配 Expected and actual usage (dlh):Cordless7,0003,000Regular 13,000 77,00020,00080,000Expected and actual usage (mh.):Cordless4,0001,000Regular36,0009,0004

14、0,00010,000Belring, 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 + $108,000Belring, Inc.Per-Unit Cost: Departmental Rates部門分配率單位本錢CordlessRegular Prime costs$ 78,000$ 738,000Overhead costs:($6.30 x 4,000) + ($1.35 x 3,000

15、)29,250-($6.30 x 36,000) + (1.35 x 77,000) - 330,750Total manufacturing costs$107,250$1,068,750Units produced 10,000 100,000Unit cost $ 10.73$ 10.69過時(shí)本錢法的病癥 Symptoms of an Outdated Functional Cost System1.The outcome of bids is difficult to explain.2.Competitors prices appear unrealistically low.3.P

16、roducts 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.ContinuedSymptoms of an Outdated Functional Cost System6.The company has a highly profitable niche all to itself.7.Customers do not co

17、mplain 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-le

18、vel單位基準(zhǔn) drivers may not assign overhead costs accurately if:the proportion of nonunit-level非單位基準(zhǔn) overhead costs to total overhead costs is large, and the degree of product diversity產(chǎn)品差別 is great. 1. 有關(guān)概念 Non-unit activity drivers- factors that measure the consumption of non-unit activities by produc

19、ts and other cost objects.三、作業(yè)本錢法的優(yōu)點(diǎn)Units produced per year10,000100,000110,000Prime costs$78,000$738,000$816,000Direct labor hours10,00090,000100,000Machine hours5,00045,00050,000Production runs201030Number of moves6030902. 續(xù)前例: Belring, Inc.Activity Usage MeasuresProduct-Costing Data 消費(fèi)本錢數(shù)據(jù)Cordles

20、sRegularTotalA homogeneous cost pool同質(zhì)本錢庫(kù) 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單位作業(yè) are those

21、 that are performed each time a unit is produced. 使單位產(chǎn)品或效力受害的作業(yè)，它對(duì)資源的耗費(fèi)量往往與產(chǎn)品的產(chǎn)量或銷量成正比。常見的作業(yè)如加工零件、每件產(chǎn)品進(jìn)展的檢驗(yàn)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. Class

22、ification of ActivitiesBatch-level activities批量作業(yè) are those that are performed each time a batch of products is produced.使一批產(chǎn)品受害的作業(yè)，作業(yè)的本錢與產(chǎn)品的批次數(shù)量成正比.Eg: Setups預(yù)備, inspections檢驗(yàn), production scheduling消費(fèi)流程編制, and material handling資料處置(或搬運(yùn)). Classification of ActivitiesProduct-level (sustaining) activi

23、ties 產(chǎn)品(維持)作業(yè) 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.使某種產(chǎn)品的每個(gè)單位都受害的作業(yè)。Examples: Engineering changes工程的變動(dòng), process engineering過程的設(shè)計(jì), and expediting緊急交

24、貨.Classification of ActivitiesFacility-level activities設(shè)備作業(yè) are those that sustain a factorys general manufacturing processes. (支持作業(yè)：為維持企業(yè)正常消費(fèi)，而使一切產(chǎn)品都受害的作業(yè)，作業(yè)的本錢與產(chǎn)品數(shù)量無相關(guān)關(guān)系。)Examples: Plant management工廠管理, landscaping 土地規(guī)劃, maintenance維護(hù), security平安設(shè)備, propertytaxes物業(yè)稅, and plant depreciation工廠折舊. Cl

25、assification of Activities認(rèn)定作業(yè)可采用幾種方法：一是繪制企業(yè)的消費(fèi)流程圖，將企業(yè)的各種運(yùn)營(yíng)過程以網(wǎng)絡(luò)的方式表現(xiàn)出來，每一個(gè)流程都分解出幾項(xiàng)作業(yè)，最后將相關(guān)或同類作業(yè)歸并起來；二是從企業(yè)現(xiàn)有的職能部門出發(fā)，經(jīng)過調(diào)查分析，確定各個(gè)部門的作業(yè)，再加以匯總；最后是召集全體員工開會(huì)，由員工或任務(wù)組描畫其所完成的任務(wù)，再進(jìn)展匯總，這種方法有助于提高全體員工的參與認(rèn)識(shí)，加速作業(yè)本錢管理的實(shí)施。前兩種方法可以較快獲得資料，準(zhǔn)確性高，不會(huì)對(duì)員工呵斥干擾。DriverFilterDriverFilterDriverFilterUnit Level單位程度Batch Level批量程度P

26、roduct Level產(chǎn)品程度Facility Level設(shè)備程度詳細(xì)作業(yè)A1AAAA2345Set 1Set 2Set 3Set 4Set 5Set 6Set 7Activity Level 程度Filter同質(zhì)作業(yè)組ActivityActivity CostBelring, Inc.Setups$120,000Material handling60,000Machining100,000Testing 80,000Total$360,000Overhead ActivitiesProduct-Costing Data3. ABC步驟: Two-Stage AssignmentCost o

27、f Resources資源本錢Assign CostsActivitiesAssign CostsProductsS1: 作業(yè)本錢庫(kù)Direct TracingDriver TracingDriver TracingS2: 分配后的本錢Belring, Inc.Product Diversity: Consumption RatiosSetups0.670.33Production runsMaterial handling0.670.33Number of movesMachining0.100.90Machine hoursTesting0.100.90Direct labor hours

28、Overhead Cordless Regular Activity Activity Phone Phone Driver aabbccdd20/30 (cordless) and 10/30 (regular)aBelring, Inc.Product Diversity: Consumption RatiosSetups0.670.33Production runsMaterial handling0.670.33Number of movesMachining0.100.90Machine hoursTesting0.100.90Direct labor hoursOverhead C

29、ordless Regular Activity Activity Phone Phone Driver aabbccdd60/90 (cordless) and 30/90 (regular)bBelring, Inc.Product Diversity: Consumption RatiosSetups0.670.33Production runsMaterial handling0.670.33Number of movesMachining0.100.90Machine hoursTesting0.100.90Direct labor hoursOverhead Cordless Re

30、gular Activity Activity Phone Phone Driver aabbccdd5,000/50,000 (cordless) and 45,000/50,000 (regular)cBelring, Inc.Product Diversity: Consumption RatiosSetups0.670.33Production runsMaterial handling0.670.33Number of movesMachining0.100.90Machine hoursTesting0.100.90Direct labor hoursOverhead Cordle

31、ss Regular Activity Activity Phone Phone Driver aabbccdd10,000/100,000 (cordless) and 90,000/100,000 (regular)dSetup rate:$120,000/30 =$4,000 per runMaterial-handling rate:$60,000/90 = $666.67 per moveMachining rate:$100,000/50,000 = $2 per MHTesting rate:$80,000/100,000 = $0.80 per DLHBelring, Inc.

32、Activity RatesCordlessRegularPrime costs$ 78,000$ 738,000Overhead costs:Setups 80,00040,000Material handling40,00020,000Machining10,00090,000Testing 8,000 72,000Total manufacturing costs$216,000$ 960,000Units produced 10,000 100,000Unit cost (total costs/units)$ 21.60 $ 9.60Belring, Inc.Activity Rat

33、es作業(yè)分配率$4,000 x20$4,000 x10$667x60$667x30$2x5,000$2x45,000$0.80 x10,000$0.80 x90,000Plantwide rate$11.40$10.62Departmental rate10.7310.69Activity rate21.609.60Comparison of Unit Costs Cordless RegularBelring, Inc.A primary activity is one that is consumed by a product or customer.A secondary activit

34、y 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運(yùn)用之關(guān)鍵: 1. the nonunit-based costs should be a significant percentage of total overhead costs. 2. the consu

35、mption ratios of unit-based andnonunit-based activities must differ. 3. the benefits of an ABC system must exceed its costs.Activity-Based Costing的優(yōu)點(diǎn):In a functional-based cost system, the demand for overhead is assumed to be explained only by unit-level cost drivers.ABC produces more accurate product costs by more accurately tracing the consumption of overhead resources