《以作业为基础的成本计算精编版》由会员分享，可在线阅读，更多相关《以作业为基础的成本计算精编版（46页珍藏版）》请在金锄头文库上搜索。
1、Activity-Based Costing 以作业为基础的成本计算,CHAPTR 5,1.Discuss the importance of unit costs. 2.Describe functional-based(以功能性为基础) 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. Provid
2、e a detailed description of how activities can be grouped into homogeneous同质 sets to reduce the number of activity rates.,Objectives,Unit cost单位成本 is the total cost associated with(与相关) the units produced(产量) divided by the number of units produced.,Inventory valuation Income determination Providing
3、 input to a variety of decisions such as pricing, make or buy, and accept or reject special orders,Unit cost is used for-,一、有关术语,Product cost 生产成本 is defined as the sum of direct materials, direct labor, and manufacturing overhead(制造费用). It is required for external financial reporting.,Cost measurem
4、ent成本计量 consists 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成本分配.,Two possible measurement systems are actual costing and normal costing.,M
5、easurement Systems,Actual costing实际成本法 assigns the actual costs of direct materials, direct labor, and overhead to products. Normal costing 正常成本法 assigns the actual costs of direct materials and direct labor to products; however, overhead cots are assigned to products using predetermined rates(预定 分配
6、率).,Measurement Systems,predetermined overhead rate - a rate based on estimated data.,Functional-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 overhead(间接费用) to products/
7、services/customers. Used for both internal and external costing Simpler than Activity-Based Costing(作业成本法) Distorts costs so high volume products/services are over-costed(成本高估) and low volume are under-costed,二、为什么传统成本法会扭曲成本,Examples of Unit-Level单位水平 Drivers动因,Units produced产量 Direct labor hours(简:
8、DLH) Direct labor dollars Machine-hours机器小时(MH) Direct material dollars,Activity Cost Measures作业成本计量,Units (of driver),Time,Theoretical理论,Practical实际,Normal正常,Functional-Based Costing 传统成本计算 Plantwide Rate 全厂分配率,Overhead Costs制造费用,Assign Costs,Plantwide Pool全厂成本库,Assign Costs,Products,Direct Tracing
9、直接追溯,Stage 1: Pool库Formation形成,Unit-Level单位水平 Driver,Stage 2: Costs Assigned成本分配,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$360,000 Expected activity (DLH)100,000 Actual activity (
10、DLH)100,000 Actual overhead$380,000,Predetermined Overhead Rate =,Belring, Inc.,The total overhead assigned to actual production is called applied已采用的overhead (已分配的制造费用) .,Applied overhead,=,Overhead rate间接费用率 x Actual activity output实际业务量,Belring, Inc.,Applied overhead,=,Overhead rate x Actual acti
11、vity output,= $3.60 x 100,000 DLH,= $360,000,CordlessRegular Prime costs$ 78,000$ 738,000 Overhead costs: $3.60 x 10,00036,000- $3.60 x 90,000 - 324,000 Total manufacturing costs$114,000$1,062,000 Units produced 10,000 100,000 Unit cost $ 11.40$ 10.62,Belring, Inc.,Per-Unit Cost每单位成本,Overhead Costs,
12、Assign Costs,Stage One: Pool Formation,Unit-Level Drivers,Stage Two: Costs Assigned,Department Rates 部门分配率,Allocation 分摊,Direct Tracing直接追溯,Driver Tracing 动因追溯,Budgeted overhead$252,000$108,000,Departmental Data部门数据,Belring, Inc.,Fabrication加工Assembly装配,Expected and actual usage (dlh): Cordless7,000
13、3,000 Regular 13,000 77,000 20,00080,000,Expected and actual usage (mh.): Cordless4,0001,000 Regular36,0009,000 40,00010,000,Belring, 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 + $108,000,Belring, Inc.,Per-Unit Cos
14、t: Departmental Rates 部门分配率单位成本,CordlessRegular Prime costs$ 78,000$ 738,000 Overhead costs:($6.30 x 4,000) + ($1.35 x 3,000)29,250- ($6.30 x 36,000) + (1.35 x 77,000) - 330,750 Total manufacturing costs$107,250$1,068,750 Units produced 10,000 100,000 Unit cost $ 10.73$ 10.69,过时成本法的症状 Symptoms of an
15、 Outdated Functional Cost System,1.The outcome of bids is difficult to explain. 2.Competitors prices appear unrealistically low. 3.Products 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.
16、,Continued,Symptoms of an Outdated Functional Cost System,6.The company has a highly profitable niche all to itself. 7.Customers do not complain 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-level单位基准 drivers may not ass
