ManagementAccounting.ppt

1、Chapter 3,Overhead Apportionment and Absorption,Overhead,Overhead cost is expenditure on labour, materials or services that cannot be economically identified with a specific saleable cost unit Overhead cost as defined by CIMA Official Terminology,Overhead,制造費(fèi)用包括產(chǎn)品生產(chǎn)成本中除直接材料和直接工資以外的其余一切生產(chǎn)成本，主要包括企業(yè)各個(gè)生

2、產(chǎn)單位（車間、分廠）為組織和管理生產(chǎn)所發(fā)生的一切費(fèi)用。（車間生產(chǎn)和行政管理部門的固定資產(chǎn)所發(fā)生的固定資產(chǎn)維修費(fèi)列“管理費(fèi)用”。）具體有以下項(xiàng)目：各個(gè)生產(chǎn)單位管理人員的工資、職工福利費(fèi)，房屋建筑費(fèi)、勞動(dòng)保護(hù)費(fèi)、季節(jié)性生產(chǎn)和修理期間的停工損失等等。制造費(fèi)用一般是間接計(jì)入成本，當(dāng)制造費(fèi)用發(fā)生時(shí)一般無(wú)法直接判定它所歸屬的成本計(jì)算對(duì)象，因而不能直接計(jì)入所生產(chǎn)的產(chǎn)品成本中去，而須按費(fèi)用發(fā)生的地點(diǎn)先行歸集，月終時(shí)再采用一定的方法在各成本計(jì)算對(duì)象間進(jìn)行分配，計(jì)入各成本計(jì)算對(duì)象的成本中。,制造費(fèi)用的主要賬務(wù)處理,1、生產(chǎn)車間發(fā)生的機(jī)物料消耗，借記本科目，貸記“原材料” 等科目。 2、發(fā)生的生產(chǎn)車間管理人員的工資

3、等職工薪酬，借記本科目，貸記“應(yīng)付職工薪酬”科目。 3、生產(chǎn)車間計(jì)提的固定資產(chǎn)折舊，借記本科目，貸記“累計(jì)折舊”科目。 4、生產(chǎn)車間支付的辦公費(fèi)、修理費(fèi)、水電費(fèi)等，借記本科目，貸記“銀行存款”等科目。 5、發(fā)生季節(jié)性的停工損失，借記本科目，貸記“原材料”、“應(yīng)付職工薪酬”、“銀行存款”等科目。 6、將制造費(fèi)用分配計(jì)入有關(guān)的成本核算對(duì)象，借記“生產(chǎn)成本(基本生產(chǎn)成本、輔助生產(chǎn)成本)”、“勞務(wù)成本”科目，貸記本科目。 7、季節(jié)性生產(chǎn)企業(yè)制造費(fèi)用全年實(shí)際發(fā)生數(shù)與分配數(shù)的差額，除其中屬于為下一年開(kāi)工生產(chǎn)作準(zhǔn)備的可留待下一年分配外，其余部分實(shí)際發(fā)生額大于分配額的差額，借記“生產(chǎn)成本基本生產(chǎn)成本” 科目，

4、貸記本科目；實(shí)際發(fā)生額小于分配額的差額，做相反的會(huì)計(jì)分錄。,Overhead cost key points,The total of all indirect costs Costs incurred that cannot be traced directly to a specific cost unit A shared cost,Why is overhead cost important?,Management need to be aware of the level of expenditure on overheads. If left uncontrolled, the a

5、mount spent can increase year on year, eroding significant proportions of gross profit and reducing competitiveness. Managers need to know: Overhead expenditure per cost centre or department. Overhead costs per unit.,Dealing with overhead cost,Cost centres and cost units,Overhead allocation,When an

6、overhead cost can be identified with a particular cost centre, the whole cost is allotted to that cost centre,Overhead apportionment,The process by which overheads are divided between several cost centres in a fair proportion is referred to as cost apportionment. Each overhead type is examined and a

7、 suitable base for sharing out the cost is established.,Overhead apportionment,The general formula:,Basis for apportioning general overheads,Number of employees (used for personnel office, wages,supervision,welfare, canteen costs). Floor space (used for rent, rates, electricity,repairs and depreciat

8、ion of buildings). Book value of assets (used for depreciation of assets or contents insurance). Volume of space occupied by each cost centre,Basis for service cost centre cost apportionment,Number of material requisitions (used for costs relating to material movements or stores and warehousing). Ho

9、urs of maintenance work done for each cost centre Direct labour hours worked in each production cost centre,Illustration Apportioning overhead,The overhead cost in relation to rent is 1,000 and floor space was chosen as the most suitable basis for sharing or apportioning this cost. The total floor s

10、pace available is 500 square metres (300 for department A and 200 for department B).,Example 3.1 : Apportioning overhead cost,Example 3.1: Apportioning overhead cost,Predetermined overhead absorption rates,A predetermined overhead absorption rate can help management estimate the full cost of a produ

11、ct or service during the year to provide more accurate information for pricing decisions. Predetermined overhead absorption rates are based on budgeted figures. If a predetermined rate is used, the overhead cost per unit is calculated prior to the accounting period, using budgeted figures for overhe

12、ads and units of activity.,Absorption basis,Example: Predetermined overhead absorption rates,Absorption costing,Absorption costing (overhead recovery) can be explained as the process whereby the overheads of the various cost centres are added to cost units orjobs. Absorption costing is the tradition

13、al approach to charging overhead costs to cost units. Absorption costing can be explained as a process for sharing out the overhead costs of each cost centre to each product or service that is provided by that cost centre.,Absorption costing steps,Apportion all overheads to cost centres. Identify th

14、e support or service cost centres, and re-apportion the costs of these to the cost centres involved in producing the products or services. Calculate the overhead absorption rate (OAR) for each cost centre involved in producing products or services, using the most appropriate base. Use the OAR to est

15、ablish the overhead cost per unit.,Step 1 Apportion overhead to each cost centre,The first step involves the allocation and apportionment of overhead costs to each cost centre that has been identified. (see example 3.1),Step 2 Re-apportion support or service centre costs,Organisations may have servi

16、ce departments (canteen, maintenance and administration) which cannot be related to any income producing activity. To find the full cost of a cost unit these department costs should also be absorbed into the unit cost. Therefore service departments must be apportioned to the various departments prod

17、ucing the products or services.,Example 3.2: Re-apportioning service centre costs,Example 3.2: Re-apportioning service centre costs,Step 3 Establishing an overhead absorption rate,This step involves the establishment of an overhead absorption rate that allows the overhead cost of a product or servic

18、e to be calculated. The calculation of an overhead absorption rate requires two variables: The total overhead attributable to a cost centre. The absorption base.,Example 3.3: Overhead absorption rates,Example 3.3: Overhead absorption rates,Step 4 Establishing the overhead cost per unit,Once the over

19、head absorption rate is established then the total cost of a product or service can be calculated. This can be demonstrated by using the data from example 3.3,The absorption process,Under / over absorption,Because the overhead cost per unit is based on estimates, it is almost inevitable that at the

20、end of the accounting year there will have been an under-absorption (recovery) or over-absorption (recovery) of the overhead actually incurred. The estimates for both overhead and activity level are unlikely to be the same as what actually occurred. In an absorption costing system where the predeter

21、mined cost per unit is charged in the accounting records, it is necessary to check the amount under- or over-absorbed (charged) and make an adjustment in the accounts.,Under / over absorption,Example 3.6: Under- or over-recovery of overhead,Arguments for absorption costing,Absorption costing recogni

22、ses that selling price must cover all costs incurred. If absorption costing is used, then organisations should ensure that all costs are included when setting selling prices. Production cannot be achieved without incurring overheads, therefore all such costs, should be included in stock valuations.

23、This is in accordance with the requirements of the accounting standard (SSAP 9) which requires that production cost should include all costs incurred (including fixed overhead) in bringing the product to its current condition and location. Absorption costing recognises the importance of working at f

24、ull capacity. The under- and over-absorption (recovery) explained above can focus attention on the cost effect of actual activity being different to the budget or capacity levels established prior to the period. If an organisation fails to work to full capacity, then the overhead cost per unit may b

25、e higher than necessary. This is because overhead cost is charged out to fewer units.,Arguments against absorption costing,Absorption costing involves the apportionment of overhead, which can be subjective(主觀). The resulting information can be misleading for management decision-making. Profits canbe

26、 manipulated in a manufacturing organisation by simply increasing production without actually selling the additional items. Because fixed overhead is included in stock valuation, increasing production without increasing sales will result in a higher closing stock figure and hence a lower cost of sal

27、es and a higher profit figure. Fixed overhead is transferred from the current periods cost (reducing costs in the profit statements) to a future period. Although this approach complies with accounting concepts, it may encourage management to build excessive stock levels to achieve a short-term profi

28、t increase.,Blanket or single overhead absorption rate,A company can take the simplistic view of choosing a single overhead absorption base for the entire organisation, one which is most reflective of the organisations activity. This is known as using a blanket overhead absorption rate or a single f

29、actory-wide rate. This is a simplistic approach and not very accurate.,Activity Based Costing (ABC)以作業(yè)為基礎(chǔ)的成本會(huì)計(jì)(作業(yè)成本法),Activity based costing,An alternative method to absorption costing, called Activity Based Costing (ABC) has emerged. It was developed in the Late 1980s to address the requirements of

30、 a more modern manufacturing environment.,The changing environment,Cost ,1960s,2000+,ABC-新制造環(huán)境沖擊傳統(tǒng)成本會(huì)計(jì),隨著企業(yè)IT技術(shù)的運(yùn)用，MRPII、ERP、CIM、JIT等系統(tǒng)應(yīng)用范圍不斷擴(kuò)大， 企業(yè)新制造環(huán)境逐漸形成。 企業(yè)使用計(jì)算機(jī)管理信息系統(tǒng)來(lái)管理經(jīng)營(yíng)與生產(chǎn)，最大限度地發(fā)揮現(xiàn)有設(shè)備、資源、人、技術(shù)的作用，最大限度地產(chǎn)生企業(yè)經(jīng)濟(jì)效益，已成為制造業(yè)企業(yè)的一致選擇。從最早的物料需求計(jì)劃MRP (Material Requirements Planning)、制造資源計(jì)劃MRP II(Manufactu

31、ring Resource Planning)到近年出現(xiàn)的企業(yè)資源規(guī)劃ERP (Enterprise Resource Planning)等，為越來(lái)越多的企業(yè)采用。目前流行的MRP 有助于管理當(dāng)局進(jìn)行及時(shí)、有效的投資與生產(chǎn)經(jīng)營(yíng)決策；ERP則是建立在信息技術(shù)基礎(chǔ)上，以系統(tǒng)化的管理思想，為企業(yè)決策層及員工提供決策運(yùn)行手段的管理平臺(tái)。,The changing environment,ABC-傳統(tǒng)的成本會(huì)計(jì)技術(shù)與方法造成的后果,1、產(chǎn)品成本計(jì)算不準(zhǔn) 因?yàn)樵谛轮圃飙h(huán)境下，機(jī)器和電腦輔助生產(chǎn)系統(tǒng)在某些工作上已經(jīng)取代了人工，人工成本比重從傳統(tǒng)制造環(huán)境下的2040降到了現(xiàn)在的不足5。但同時(shí)制造費(fèi)用劇增并呈多

32、樣化，其分?jǐn)倶?biāo)準(zhǔn)如果只用人工小時(shí)已難于正確反映各種產(chǎn)品的成本。 2、成本控制可能產(chǎn)生負(fù)功能行為 傳統(tǒng)成本會(huì)計(jì)中將預(yù)算與實(shí)際業(yè)績(jī)編成差異報(bào)告，即將實(shí)際發(fā)生的成本與標(biāo)準(zhǔn)成本相比較。但在新制造環(huán)境下，這一控制系統(tǒng)將產(chǎn)生負(fù)功能的行為，例如為獲得有 利的效率差異，可能導(dǎo)致企業(yè)片面追求大量生產(chǎn)，造成存貨的增加；另外，為獲得有利價(jià)格差異，采購(gòu)部門可能購(gòu)買低質(zhì)量的原材料，或進(jìn)行大宗采購(gòu)，造成質(zhì)量問(wèn) 題或材料庫(kù)存積壓等等。,作業(yè)成本法的產(chǎn)生與發(fā)展,作業(yè)成本法（Activity-Based Costing），是一種通過(guò)對(duì)所有作業(yè)活動(dòng)進(jìn)行追蹤動(dòng)態(tài)反映，計(jì)量作業(yè)和成本對(duì)象的成本，評(píng)價(jià)作業(yè)業(yè)績(jī)和資源的利用情況的成本計(jì)算

33、和管理方法。它以作業(yè)為中心，根據(jù)作業(yè)對(duì)資源耗費(fèi)的情況將資源的成本分配到作業(yè)中，然后根據(jù)產(chǎn)品和服務(wù)所耗用的作業(yè)量，最終將成本分配到產(chǎn)品與服務(wù)。是將企業(yè)一般管理費(fèi)用按照 更現(xiàn)實(shí)的基礎(chǔ)進(jìn)行分?jǐn)偠前凑罩苯觿趧?dòng)工時(shí)或機(jī)械工時(shí)。達(dá)成該目標(biāo)的工具是作業(yè)成本法（ABC）會(huì)計(jì)系統(tǒng)，首先基于實(shí)施的作業(yè)累加成本，然后按成本動(dòng)因分 攤成本到產(chǎn)品或其他要素，如客戶、市場(chǎng)或項(xiàng)目。,作業(yè)成本法的產(chǎn)生與發(fā)展,對(duì)作業(yè)成本的研究最早可追溯到上世紀(jì)四十年代，最早提出的概念是“作業(yè)會(huì)計(jì)”（Activity-Based Accounting或Activity Accounting）。美國(guó)會(huì)計(jì)學(xué)家埃里克.科勒(Eric Kohler)

34、教授于1941年在雜志發(fā)表論文首次對(duì)作業(yè)、作業(yè)賬戶設(shè)置等問(wèn)題進(jìn)行了討論，并提出“每項(xiàng)作業(yè)都 設(shè)置一個(gè)賬戶”，“作業(yè)就是一個(gè)組織單位對(duì)一項(xiàng)工程、一個(gè)大型建設(shè)項(xiàng)目、一項(xiàng)規(guī)劃以及一項(xiàng)重要經(jīng)營(yíng)的各個(gè)具體活動(dòng)所做出的貢獻(xiàn)”。隨后的喬治.斯托布斯 (George.J.Staubus)教授認(rèn)為，“作業(yè)會(huì)計(jì)”是一種和決策有用性目標(biāo)相聯(lián)系的會(huì)計(jì)，研究作業(yè)會(huì)計(jì)首先應(yīng)明確“作業(yè)”、“成本”和“會(huì)計(jì)目 標(biāo)-決策有用性”三個(gè)概念。1971年斯托布斯在具有重大影響的一書(shū)中，對(duì)“作業(yè)”、“成 本”、“作業(yè)成本計(jì)算”等概念作了全面闡述，引發(fā)了80年代以后西方會(huì)計(jì)學(xué)者對(duì)傳統(tǒng)的成本會(huì)計(jì)系統(tǒng)的全面反思。,作業(yè)成本法的理論基礎(chǔ),作業(yè)

35、成本法的理論基礎(chǔ)是認(rèn)為生產(chǎn)過(guò)程應(yīng)該描述為：生產(chǎn)導(dǎo)致作業(yè)發(fā)生，產(chǎn)品耗用作業(yè)，作業(yè)耗用資源，從而導(dǎo)致成本發(fā)生。這與傳統(tǒng)的制造成本法中產(chǎn)品耗用成本 的理念是不同的。這樣，作業(yè)成本法就以作業(yè)成本的核算追蹤了產(chǎn)品形成和成本積累的過(guò)程，對(duì)成本形成的“前因后果”進(jìn)行追本溯源：從“前因” 上講，由于成本由作業(yè)引起，對(duì)成本的分析應(yīng)該是對(duì)價(jià)值鏈的分析，而價(jià)值鏈貫穿于企業(yè)經(jīng)營(yíng)的所有環(huán)節(jié)，所以成本分析首先從市場(chǎng)需求和產(chǎn)品設(shè)計(jì)環(huán)節(jié)開(kāi)始；從 “后果”上講，要搞清作業(yè)的完成實(shí)際耗費(fèi)了多少資源，這些資源是如何實(shí)現(xiàn)價(jià)值轉(zhuǎn)移的，最終向客戶（即市場(chǎng)）轉(zhuǎn)移了多少價(jià)值、收取了多少價(jià)值，成本分析才算 結(jié)束。由此出發(fā)，作業(yè)成本計(jì)算法使成本

36、的研究更加深入，成本信息更加詳細(xì)化、更具有可控性。,Key points on ABC,Traditional overhead recovery basis (direct labour/cost particularly) may have little relevance to overhead and the complexity of the modern business environment. ABC is based on the concept that it is the activities involved in providing a product or serv

37、ice that incur cost. It is therefore more accurate to charge overhead cost based on the amount of activity consumed when the product or service is provided. The ABC approach is more reflective and accurate, as it identifies each activity that occurs in an organisation and charges overhead to each pr

38、oduct on the basis of its consumption, or use, of each activity.,The objective of ABC,The objective of activity based costing is to arrive at a more accurate product cost. This is achieved by assigning overhead cost to the activities carried out within the organisation and then relating how often th

39、ese activities occur for each product or service produced.,ABC implementation considerations,Decision to implement is significant as generally ABC systems are more complex and sophisticated. A detailed cost benefit analysis should be carried out before a commitment to the introduction of ABC is give

40、n. It is important that senior management buy into the system from the onset and encourage its implementation throughout the organisation. It is essential that the resources necessary for implementation of the new system are made available. The implementation of an ABC approach requires a thorough e

41、xamination of the organisation to identify every activity that occurs. A cost pool should be created for each activity and the most suitable cost driver is established. The terms cost pools and cost drivers are central in explaining the concept.,Cost pools,Cost pools are similar in principle to cost

42、 centres in traditional systems, however, cost pools relate to activities regardless of conventional departmental boundaries. A cost pool should be created for each activity identified. The costs associated with each activity are pooled together accumulating the total cost of the activity,Cost drive

43、rs,The key idea behind ABC is to focus attention on those factors that cause or drive costs. These factors are known as cost drivers. A cost driver is the event and factors, which cause an activity to occur and to consume resources.,Implementing ABC,ABC steps,Apportion all overheads to cost pools. C

44、alculate cost driver rates for each cost pool. Establish the overhead cost per unit.,作業(yè)成本法的成本計(jì)算程序,1.定義、識(shí)別和選擇主要作業(yè)； 2.歸集資源費(fèi)用到同質(zhì)成本庫(kù)。這些資源通?？梢詮钠髽I(yè)的總分類帳中得到，但總分類帳并無(wú)執(zhí)行各項(xiàng)作業(yè)所消耗資源的成本； 3.選擇成本動(dòng)因，計(jì)算成本庫(kù)分配率。從中選擇一個(gè)成本動(dòng)因作為計(jì)算成本分配率的基準(zhǔn)。成本計(jì)量要考慮成本動(dòng)因材料是否易于獲得；成本動(dòng)因和消耗資源之間相關(guān)程度越高，現(xiàn)有的成本被歪曲的可能性就會(huì)越?。?4.計(jì)算成本庫(kù)分配率； 5.把作業(yè)庫(kù)中的費(fèi)用分配到產(chǎn)品上去；某

45、產(chǎn)品某成本動(dòng)因成本=某成本庫(kù)分配率X成本動(dòng)因數(shù)量 6.計(jì)算產(chǎn)品成本。作業(yè)成本計(jì)算的目標(biāo)最終要計(jì)算出產(chǎn)品的成本。直接成本可單獨(dú)作為一個(gè)作業(yè)成本庫(kù)處理。將產(chǎn)品分?jǐn)偟闹圃熨M(fèi)用，加上產(chǎn)品直接成本，為產(chǎn)品成本。某產(chǎn)品成本=成本動(dòng)因成本+直接成本,Example 3.7: ABC cost pools and cost drivers,Example 3.7: ABC cost pools and cost drivers,Example 3.8: ABC to establish unit cost,Example 3.8: ABC to establish unit cost,The ABC proc

46、ess,More than a product costing system,ABC provides a revolutionary approach to cost control by analysing costs based on activities rather than traditional departmental boundaries. Management attention focuses now on the activities required and their cost. Unnecessary activities can be eliminated an

47、d costly activities examined with a view to significantly reducing costs. While ABC was initially popular in manufacturing due to its provision of superior product costs and stock valuations, the cost control aspect has resulted in many service organisations also implementing ABC systems.,Advantages

48、 of ABC,Product costs produced by an ABC system should be more accurate than those produced by an absorption costing system. ABC is approved as a method of valuing stock in accordance with accounting standards. ABC systems produce useful information for decision-making. As ABC systems focus on ident

49、ifying activities in an organisation, unnecessary activities or activities that do not add value can be identified, adjusted, or eliminated. The ABC approach provides a new emphasis on cost control by focusing attention on the cost of each activity. The ABC approach is useful in cost reduction progr

50、ammes.,Criticisms of ABC,ABC systems are generally complex, difficult and expensive to implement. ABC systems can be time consuming and expensive to administer. An ABC system should not be introduced unless it can provide additional information which management can use. Where an organisation deals in similar products or provides a similar service level to all clients, ABC will provide little benefit as a costing system, because it produces similar costs to other simpler approaches. Some argue the merits of implementing ABC, questioning if it actually contri