成本與管理會(huì)計(jì)亨格瑞第版英文版CA2

Activity-BasedCostingandActivity-BasedManagementCHAPTER5LEARNINGOBJECTIVESExplainhowbroadaveragingundercostsandovercostsproductsorservicesPresentthreeguidelinesforrefiningacostingsystemDistinguishbetweensimpleandactivity-basedcostingsystemsDescribeafour-partcosthierarchyCostproductsorservicesusingactivity-basedcostingExplainhowactivity-basedcostingsystemsareusedinactivity-basedmanagementCompareactivity-basedcostingsystemsanddepartmentcostingsystemsEvaluatethecostsandbenefitsofimplementingactivity-basedcostingsystemsStructureofLectureUnder-andover-costing–whyithappens?ActivityBasedCosting(ABC)IndicatorsofneedforABCABCsystemDifferencebetweenABCandTraditionalProductCostsActivityBasedManagement(ABM)Valueandnon-valueaddedcostsLEARNINGOBJECTIVE1ExplainhowbroadaveragingundercostsandovercostsproductsorservicesBackgroundEasytotrace

DirectmaterialsanddirectlaborcostsOverheadcannotbetracedeasilyandmustbeallocatedwithestimates.RecallthatFactoryOverheadisappliedtoproductioninarationalandsystematicmanner,usingsometypeofaveraging.Thereareavarietyofmethodstoaccomplishthisgoal.SimpleMethodsComplexMethodsUnrealisticRealisticentreedessertdrinkstotalemma110415james2081442jessica154827matthew144624total601632108average154827BroadAveragingandCross-subsidizationP110BroadAveragingandCross-subsidization,conts.Historically,firmsproducedalimitedvarietyofgoodswhiletheirindirectcostswererelativelysmall.Allocatingoverheadcostswassimple:usebroadaveragestoallocatecostsuniformlyregardlessofhowtheyareactuallyincurredTheuseofbroadaveragesinallocatingindirectcostscanhaveanumberofadverseconsequences.Traditionalproduct-costingmethodsuseasingleindirectcostratetoallocatecoststoallproducts.BroadAveragingandCross-subsidization,conts.Differentproductsconsumeactivitiesatdifferentrates,traditionalcostingdoesnotrecognizethesedifferences.Peanut-buttercostingusesbroadaveragestoassign(orspread)costsuniformlytocostobjects.Theresultcanbeundercostingorovercostingofproducts.Overcosting–aproductconsumesalowlevelofresourcesbutisallocatedhighcostsperunit(Emma’sdinner)Undercosting–aproductconsumesahighlevelofresourcesbutisallocatedlowcostsperunit(James’sdinner)BroadAveragingandCross-subsidization,conts.Whenacompanyhasasituationinwhichundercostingorovercostingofproductsoccurs,thisisreferredtoasproduct-costcross-subsidization.P110Theresultsofovercostingoneproductandundercostinganother.Theovercostedproductabsorbstoomuchcost,makingitseemlessprofitablethanitreallyis.Theundercostedproductisleftwithtoolittlecost,makingitseemmoreprofitablethanitreallyis.TheNeedforABCLinemanagersdonotbelievetheproductcostsreportsMarketingdoesnotusecostsreportsforpricingdecisionsProduct-lineprofitmarginsarehardtoexplainSalesareincreasing,butprofitsaredeclining.SomeproductsthathavereportedhighprofitmarginsarenotsoldbycompetitorsDirectlaborisasmallpercentageoftotalcostsLEARNINGOBJECTIVE2PresentthreeguidelinesforrefiningacostingsystemRationaleforRefiningCostingSystemIncreaseinproductdiversityAdvancesinITCompetitioninmarketsIncreaseinIndirectCostsStrategicdecisionPricedecisionMarketdecisionMaketracemorecost-effectiveProvidemoredataMultiplecostdriverpoolsAdvanceinproductandprocesstechnologyincreaseindirectcost,lowerdirectcostsCustomizedproductsDifferentiatefromcompetitorsGuidelinesforRefiningacostsystems1.Direct-costtracingclassifyasmanyofthetotalcostsasdirectcostsasiseconomicallyfeasible.2.Indirect-costpoolsexpandthenumberofcostpoolsuntileachofthesepoolsishomogeneous.3.Cost-allocationbasisidentifythepreferredcost-allocationbaseforeachindirect-costpool.RefiningaCostingSystemArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.P115Increaseinproductdiversity.Thegrowingdemandforcustomizedproductshasledtoproductdiversitywiththeresultthatproductsdemanddifferinglevelsofresources.RefiningaCostingSystem,contsArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.Increaseinindirectcosts.Withmoderntechnology,companieshaveexperiencedadecreaseindirectcostswitharesultingincreaseinindirectcosts.Competitioninproductmarkets.Marketshavebecomemorecompetitive,forcingmanagerstoobtainmoreaccuratecostinformationtohelpthemmakestrategicdecisions.RefiningaCostingSystem,contsThreeguidelinesarepresentedforrefiningacostingsystem.Direct-costtracing.Identifyasmanydirectcostsasiseconomicallyfeasible.Indirect-costpools.Expandthenumberofcostpoolssothateachpoolissomewhathomogeneous.Eachcostinthepoolhasasimilarcause-and-effectrelationshipwithasinglecostdriver.Cost-allocationbases.Thecostdriverservesasthecostallocationbaseforeachhomogeneousindirect-costpool.LEARNINGOBJECTIVE3Distinguishbetweensimpleandactivity-basedcostingsystemsRefiningaCostingSystem,contsAsimplecostingsystemhasfewindirect(oftenone)costratesandallocatescostsbroadly.Intoday’’scomplexmanufacturingenvironment,thiscanleadtoinaccurateproductcosts.Anactivity-basedsystem(ABC)identifiesactivitiesasfundamentalcostobjects.Costsarethenassignedtotheactivitiesandallocatedtotheindividualproducts.SimpleMethodsComplexMethodsUnrealisticRealisticRefiningaCostingSystem,contsAnExampleConsideranexampleoftwoproductsofCactusJelly:RegularandDeluxeDe-spinedCactiCorpsellsequalquantitiesofeachRegularsellsfor$40perjar,andDeluxe$50BothproductshavethesameDirectMaterialscostsDeluxetakestwiceasmuchDirectLaborduetotheextensivede-spiningrequiredRefiningaCostingSystem,contsAnExample,continuedBasedonthepreviousassumptions,costscouldbeallocated,basedonunits,asfollows:1234423RefiningaCostingSystem,contsAnExample,continuedOritcouldbecosteddifferentlyusinganothercostdriver,inthiscase,DirectLaborHours12344232022/12/1120RefiningaCostingSystem,contsAnExample,continuedOritcouldbecostedusingtwoseparatecostdrivers.UsingmultiplecostdriversiscalledActivity-BasedCostingDriverscouldbeanyrelevantorrelatedactivityNumberofPatientsNumberofMealsPounds,Gallons,Barrels,Board-Feet,etc.ThenextslidedisplayscostallocationfortheCactusJellyusingtwonewdriverstogether12RefiningaCostingSystem,contsRefiningaCostingSystem,contsABCyieldsdifferentcostperunitresultsascomparedtotheprevioussingle-drivermethods:32022/12/1123RefiningaCostingSystem,contsAnExample,concluded:DifferentCostsLeadtoDifferentProfitsActivity-basedcostingP116DesigninganABCSystemCostObjects(e.g.,productsandcustomers)ActivitiesConsumptionofResourcesCostProductsConsumeActivitiesActivitiesConsumeResourcesReasoningforABCActivity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.P117Step1:Identifytheproductsthatarethechosencostobjects.Step2:Identifythedirectcostsoftheproducts.Step3:Selecttheactivitiesandcost-allocationbasestouseforallocatingindirectcoststotheproducts.Activity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.Step4:Identifytheindirectcostsassociatedwitheachcost-allocationbase(activity).Step5:Computetherateperunitofeachcost-allocationbase(activity)usedtoallocateindirectcoststotheproducts.Step6:Computetheindirectcostsallocatedtotheproducts.Activity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.Step7:Computethetotalcostsoftheproductsbyaddingalldirectandindirectcostsassignedtotheproducts.Thisprocessisnotastrictstep-by-stepprocedure.Youmaygettoonestepandrealizeyouneedtorevisesomethingyoudidinapreviousstep,soyouwillfrequentlyfindyourselfgoingbacktoapreviousstepinimplementinganactivity-basedcostingsystem.Activity-basedcosting,conts.ABCisgenerallyperceivedtoproducesuperiorcostingfiguresduetotheuseofmultipledriversacrossmultiplelevels.ABCisonlyasgoodasthedriversselected,andtheiractualrelationshiptocosts.Poorlychosendriverswillproduceinaccuratecosts,evenwithABC.LEARNINGOBJECTIVE4Describeafour-partcosthierarchyActivity-basedcosting,conts.CostHierarchies.InanABCsystem,costsarecategorizedonthebasisofthedifferenttypesofcostdriversutilized.ABCsystemscommonlyuseacosthierarchyhavingfourlevels.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Outputunit-levelcostsarethecostsofactivitiesperformedoneachindividualunitofaproductorservice.Thesecostsincreaseasthenumberofunitsproducedincreases.Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Batch-levelcostsarethecostsofactivitiesrelatedtoagroupofunitsofproductsorservicesratherthantheindividualunit.Set-upcostsareanexampleofbatchlevelcosts,asthiscostisincurredonceforeachbatch,regardlessofthesizeofthebatch.Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Product-sustainingcosts(service-sustainingcosts)arethecostsofactivitiesundertakentosupportindividualproductsorservicesregardlessofthenumberofunitsorbatchesproduced.Designcostsareanexampleofthistypeofcost.Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P120Facility-sustainingcostsarethecostsofactivitiesthatcannotbetracedtoindividualproductsorservicesbutsupporttheorganizationasawhole.Examplesofthistypeofcostincludegeneraladministration,rent,andbuildingsecurity.Thesecostsusuallylackacause-and-effectrelationshipbetweenthecostandtheallocationbase.LEARNINGOBJECTIVE5Costproductsorservicesusingactivity-basedcostingActivity-basedcosting,conts.AnotherExampleamajorautomobilemanufacturer,Plastimmakestwotypesoflenses:acomplexlens,CL5,andasimplelens,S3.P111-11315000complexlensCL5,and60000simplelensS3Plastimplanstouse39750directmanufacturinglabor-hours,use9750directmanufacturinglabor-hourstoCL5Indirectcosts2385000Exampleforpresentation:BackgroundSimplecostingsystematplastimcorporation,produceS3andCL5,p112MoldsModificationsforkindsmoldedFinished,cleaned,andinspectedpackedDeliveredaswholerepairedRelativewithqualityDesignManufacturingDistributionCustomerservice1.operatingatcapacity2.high-qualityproductsresultsinminimalcustomer-servicecostsConflictbetweenS3andCL5Marketenforce:manycompetitorons3Price:S3,$63Newsupplier,$53S3Marketenforce:NocompetitorPrice:CL5,$137CL5Plastim?Unprofitable,giveup.Lowerthepriceorreducingthecostprofitable,enhanceProducemorePriceoninventorycost,onlyallocatemanufacturingcostActivity-basedcosting,conts.SimpleMethodsP113Activity-basedcosting,conts.SimpleMethodsP113complexMethodsP122Activity-basedcosting,conts.P122Activity-basedcosting,conts.SimplevscomplexMethodsP123Activity-basedcosting,conts.P125Activity-basedcosting,conts.DifferencesBetweenABCandTraditionalProductCostsP124Productmarginsaredifferentforfourreasons:Traditionalcostingassignsdesigncoststobothproductsbasedonmachinehours.ABCassignsproductdesigncoststoaproductonlyifproductdesignworkisrequired.Traditionalcostingassignscustomerordercosts,abatch-levelcost,usingaunit-levelallocationbase,machinehours.ABCassignsthesebatch-levelcostsusingabatch-levelactivitymeasure.Traditionalcostingassignsonlymanufacturingcoststoproducts.ABCalsoassignsnonmanufacturingcoststoproducts.Traditionalcostingassignsallmanufacturingcoststoproducts.TheABCsystemdoesnotassignorganization-sustainingmanufacturingcoststotheproducts.DifferencesBetweenABCandTraditionalProductCostsManufacturing

costsNonmanufacturing

costsABCassignsbothtypesofcoststoproducts.TraditionalproductcostingABCproductcostingDifferencesBetweenABCandTraditionalProductCostsPlantwideOverheadRateDepartmentalOverheadRatesActivity–BasedCostingNumberofcostpoolsLevelofcomplexityABCusesmorecostpools.DifferencesBetweenABCandTraditionalProductCostsABCusesmoreallocationbases.TraditionalCostingNumberofAllocationBasesABCBasesusually

relysolelyon

volumemeasures.Volumemeasuresplusotherbases.ConclusionsEachmethodismathematicallycorrectandacceptableEachmethodyieldsadifferentcostfigure,whichwillleadtodifferentGrossMargincalculationsOnlyOverheadisinvolved.TotalCostsforthefirmremainthesame––theyarejustallocatedtodifferentcostobjectswithinthefirmABCisgenerallyperceivedtoproducesuperiorcostingfiguresduetotheuseofmultipledriversacrossmultiplelevelsABCisonlyasgoodasthedriversselected,andtheiractualrelationshiptocosts.Poorlychosendriverswillproduceinaccuratecosts,evenwithABCSelectionoftheappropriatemethodanddriversshouldbebasedonexperience,industrypractices,aswellasacost-benefitanalysisofeachoptionunderconsiderationActivity-BasedCostingandExternalReportingMostcompaniesdonotuseABCforexternalreportingbecause...Externalreportsarelessdetailedthaninternalreports.Itmaybedifficulttomakechangestothecompany’’saccountingsystem.ABCdoesnotconformtoGAAP.Auditorsmaybesuspectofthesubjectiveallocationprocessbasedoninterviewswithemployees.LEARNINGOBJECTIVE6Explainhowactivity-basedcostingsystemsareusedinactivity-basedmanagementActivity-BasedManagementActivity-basedmanagement(ABM)isamethodofmanagementdecisionmakingthatusesactivity-basedcostinginformationtoimprovecustomersatisfactionandprofitability.P124Activity-basedmanagementallowscompaniestobetterplanandmanagetheiractivities.ABMisdefinedbroadlytoincludedecisionsaboutPricingandproductmixCostreductionProcessimprovementProductdesign作業(yè)成本法的的二維觀念持續(xù)經(jīng)營成本分配觀資源過程分析作業(yè)成本對(duì)象過程觀Activity-BasedManagement,conts.TheRoleofABC/MToolsWhatABMdoes…Analysisand

ClassificationValue-

added

costsActivitiesContinuallyEvaluateandImproveAvalue-addedcostisacostthatcustomersperceiveasaddingvalue,orutility,toaproductorservice:AdequatememoryPre-loadedsoftwareReliabilityEasy-to-usekeyboardsValue-AddedCostsNonvalue-

added

ActivitiesReduceorEliminateUsingABMtoEliminateNon-Value-AddedActivitiesandCostsIdentifyActivities.IdentifyNon-Value-AddedActivities.UnderstandActivityLinkages,RootCauses,andTriggers.EstablishPerformanceMeasures.ReportNon-Value-AddedCosts.SpecifypartsSelectvendorReceivepartsProducegoodsInspectfinishedgoodsReworkdefectiveproductsAchievingCostReductionActivityReductionActivityEliminationActivitySelectionActivitySharingReduceNon-Value-AddedCostsWhydoorganizationshaveincentivestoeliminatenon-valueaddedactivities?CompetitorsareconstantlystrivingtocreatemorevalueforcustomersatlowercostTheorganizationcanapplythefreed-upresourcestovalue-addedactivitiesordistributethemtotheemployeesoftheorganization.CompetitioncanappearquicklyNon-valueAddedActivitiesKeystoSuccessfullyImplementingABCandABM1.OrganizationalCulture.2.Top-ManagementCommitment.3.ChangeChampion.4.ChangeProcess.5.ContinuingEducation.LEARNINGOBJECTIVE7Compareactivity-basedcostingsystemsanddepartmentcostingsystemsCompareactivity-basedcostingsystemsanddepartmentcostingsystemsAcomparisonofactivity-basedcostingsystemsanddepartmentcostingsystemsP127CompaniesmayusecostingsystemsthathavefeaturesofABC,suchasmultiplecostpoolsandallocationbases.Ifthesesystemsdonotemphasizeindividualactivitybases,itmaybearefinedcostsystem,butcannotbecalledanactivity-basedcostingsystem.Compareactivity-basedcostingsystemsanddepartmentcostingsystems,co