領(lǐng)航week教育-第一培訓(xùn)機(jī)構(gòu)

1、k41.Activity-basedcostingsystemActivityconsumesProducts(orothercostobjects)Two第一步：Overheadcostsareassignedtoactivitycostpoolsasso tedwith第二步：Overheadcostsareallocatedfromeachk41.Activity-basedcostingsystemActivityconsumesProducts(orothercostobjects)Two第一步：Overheadcostsareassignedtoactivitycostpoolsa

2、sso tedwith第二步：Overheadcostsareallocatedfromeachactivitycostpooltoeachproductin proportion to its consumption of the activity. Each activity has its own cost driver.2如何計(jì)算（三步activitycostpoolcostdriveramount=poolPoolrate*Costdriver tyforeachproductline=ActivitycostforeachActivitycostforeachproductline

3、Productlineproduction volume=Activitycostper unit of product3.CostUnitlevel.ThistypeofactivitymustbedoneforitofBatch level. These activities must be performed for each batch of products, nit.Eg:materialProduct-sustaining level. This category include ivities t are needed to support an entire product

4、line but are not performed every time a new unit or batch of products is produced. Eg: engineering design costsFacility eneral operations) level. Facility-level activities are required in order theentireproductionstooccur.Eg:planttion,property4.Traditionalproductcostingsystemdistortproduct悉尼悉尼地址：lev

5、el309pitt 地址： 7/225Rowe：08 Alargeproportionofnon-unit-levelProduct5.keyesofABCdegreeofcorrelationbet cost driverCostofnconsumptionoftheactivityand Alargeproportionofnon-unit-levelProduct5.keyesofABCdegreeofcorrelationbet cost driverCostofnconsumptionoftheactivityandconsumptionof6.Activity-basedmanag

6、ement：Usingactivity-basedcosting(ABC)informationanizationalstrategy,improveoperations,andmanageRemoveNon-value-addedactivities:either(1)saryanddispensableorsary,butinefficientandysisusesABCtodeterminetheactivities,costs,andtedwithservingparticular7.Time-drivenactivity-basedcosting(TDABC)：costsaregen

7、erallymedtodrivenbythetimetakentoperform Benefit:Mucheasiertocollectthetime-basedresourceandactivity1.Activity-Based悉尼悉尼地址：level309pitt 地址： 7/225Rowe：08 a.Isdescribedusingthecosthierarchywhichhasfivelevels(Facility,Product, Customer, Batch, Unit);b.Focusesonindividualactivitiesasthefundamentalcostob

8、jects.Itusesthecosttheseactivitiesasthebasisforassigningcoststoa.Isdescribedusingthecosthierarchywhichhasfivelevels(Facility,Product, Customer, Batch, Unit);b.Focusesonindividualactivitiesasthefundamentalcostobjects.Itusesthecosttheseactivitiesasthebasisforassigningcoststoothercostchasproducts;c.Mak

9、eschangestoverageproductcostingsystemto reduceerrorsincreasingthenumberofdirectcostpoolsuntiltheycontaind. ivitiestoycostoverheadinsteadofusingameasureofe.Refinesacostingsystembyincreasingthenumberofvolumebasedcost2.Activity-basedCosting(ABC)andConventionalCosting(volume-based)systemsare quite simil

10、ar because they:a.Identifyandnamecostpoolswhichcanbeusedforproductsorb.Havethesametreatmentofdirectvealreadybeenc.Makethebestestimateofoverheadsusingacarefullychosencostallocationd.Areabletobeusedtoevaluatetheperformanceofbothproductsmanufacturede.Usethetotalnumberofcostobjectstodeterminetheminimumn

11、umberofcost3.Costrefinementa.Establishingroductsusewidelydifferentamountsof;b.Replacingcostcategoriesandcostpoolsctivitydefinitionc.Reducingtheover-allocationofd.Reducingcostofgoodse.Increasingthenumberofindirectcost4.Activity-basedcosting(ABC)leadstobettercostmanagement悉尼悉尼地址：level309pitt 地址： 7/225

12、Rowe：08 a.Itisaboutoverheadb.Itidentifiesasetofactivitiesrelevantforproducinggoodsor;c.Itgeneratesanewrangeofdirectcoststmanagerscanbetterunderstandrelationshipncostsandtheircostd.Itinvolvesaa.Itisaboutoverheadb.Itidentifiesasetofactivitiesrelevantforproducinggoodsor;c.Itgeneratesanewrangeofdirectco

13、ststmanagerscanbetterunderstandrelationshipncostsandtheircostd.Itinvolvesabetteruseof volumebasedcoste.Iterviewandsurveyollectedfrommanufacturingtcreateasetofaccurateactivitycostdriver5.Usingasingleindirect-costrateismorelikelya.Overcosthigh-volumesimpleb.Overcostlow-volumecomplexc.Overcostricedd.Un

14、dercostexistingproductswhenanewproductisaddedtoe.Undercosthigh-volumesimple6.timplementedABCwouldbelikelya.Havehighlyaccuratedataavailabletoothecostingb.Installmanyseparateollectioninputterminals(screens)throughoutthewhereemployeescaneasilyrecordproductionc.Usereportsfromthecostsystemmainlytoreducec

15、ostsaslowd.Identifymoredirecte.Adviseitstanisationisusingthelatestmoderncostingsocustomersknowtheyaregettingthebest7.AccountingExperthasstudieditsses tohefollowingcosting informationfortwoofitss;RegionalntandCity:悉尼悉尼地址：level309pitt 地址： 7/225Rowe：08 HowmuchoftheaccountinquirycostwillbeassignedtoCity

16、nt?d.e.8.AccountingExperthasstudieditssestoheHowmuchoftheaccountinquirycostwillbeassignedtoCitynt?d.e.8.AccountingExperthasstudieditssestohefollowingABC and City Ccostinginformationforitstwos;Regionalnt:HowmuchoftheaccountbillinglinecostwillbeassignedtoRegionalnt?d.e.悉尼悉尼地址：level309pitt7/225Rowe：08

17、IfAccountingExpertdecidedtouseonlyonetime-basedcostdriver(e.g.fortheabovehefollowingactivitywouldbeoverallocatedforCitynt:a.Accountb.Account IfAccountingExpertdecidedtouseonlyonetime-basedcostdriver(e.g.fortheabovehefollowingactivitywouldbeoverallocatedforCitynt:a.Accountb.Account c.Accountd.Corresp

18、ondencee.Noactivity10. vevariations(e.g.,sizes,or,colours)usuallyrequiremanufacturingta.Greateroverheadcostsforeachproductb.Agreaternumberofdirectmanufacturinglabourcostallocationmendationstoreducethenumberofproductd.ReviewsoftheentireABCsystemtoadoptautomatede.Fewerdirectcostsforeachproduct Ontario

19、,Inc.manufacturestwoproducts,StandardandEnhanced,ands on the basis of direct-labor ipated overhead and direct-labor time for ing accounting period are $800,000 and 25,000 hours, respectively. Information about the companys products follows.悉尼悉尼地址：level309pitt7/225Rowe：08 Estimatedproductionvolume,3,

20、000units Direct-material cost, $25 per unitDirectlaborperunit,3hoursat$12perEstimatedproductionvolume,4,000units Direct-material cost, $40 per unitDirectlaborperunit,4hoursEstimatedproductionvolume,3,000units Direct-material cost, $25 per unitDirectlaborperunit,3hoursat$12perEstimatedproductionvolum

21、e,4,000units Direct-material cost, $40 per unitDirectlaborperunit,4hoursat$12perOntarios overhead of $800,000 can be identified with three major activities: sing ($150,000), machine sing ($560,000), and product ($90,000). These activities are driven by number of orders sed, machine worked,andinspection