以作业为基础的成本计算

Click to edit Master text styles,Second Level,Third Level,Click to edit Master title style,4,-,50,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.,Provide 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 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 measurement,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.,Measurement 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,分配率,),.,Measurement Systems,predetermined,overhead rate - a rate based on estimated data.,Budgeted (estimated) cost,Estimated activity usage,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/ 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,: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,Expected actual,预计实际数,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,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 (DLH)100,000,Actual overhead$380,000,Predetermined Overhead Rate =,Belring, Inc.,Budgeted (estimated) cost,Estimated activity usage,Predetermined Overhead Rate =,$360,000,100,000 DLH,Predetermined Overhead Rate =,$3.60 per DLH,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 activity output,= $3.60,x,100,000 DLH,=,$360,000,Cordless,Regular,Prime costs$ 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,Assign Costs,Assign Costs,Assign Costs,Products,Products,Stage One: Pool,Formation,Unit-Level Drivers,Stage Two: Costs,Assigned,Department Rates,部门分配率,Department A Pool,Department B Pool,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):,Cordless7,0003,000,Regular,13,000,77,000,20,00080,000,Expected and actual usage (mh.):,Cordless4,0001,000,Regular,36,000,9,000,40,00010,000,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 + $108,000,Belring, Inc.,Per-Unit Cost: Departmental Rates,部门分配率,单位成本,Cordless,Regular,Prime costs$ 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 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.,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 assign overhead costs accurately if:,the proportion of nonunit-level,非单位基准,overhead costs to total overhead costs is large, and,the degree of product diversity,产品差异,is great.,1.,有关概念,Non-unit activity drivers- factors that measure the consumption of non-unit activities by products and other cost objects.,三、作业成本法的优点,Units produced per year10,000100,000110,000,Prime costs$78,000$738,000$816,000,Direct labor hours10,00090,000100,000,Machine hours5,00045,00050,000,Production runs201030,Number of moves603090,2.,续前例,:,Belring, Inc.,Activity Usage Measures,Product-Costing Data,生产成本数据,Cordless,Regular,Total,A,homogeneous cost pool,同质成本库,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,单位,作业,are those that are performed each time a unit is produced.,使单位产品或服务受益的作业，它对资源的消耗量往往与产品的产量或销量成正比。常见的作业如加工零件、每件产品进行的检验等；,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.,Classification of Activities,Batch-level activities,批量作业,are those that are performed each time a batch of products is produced.,使一批产品受益的作业，作业的成本与产品的批次数量成正比,.,Eg:,Setups,准备, inspections,检验,production scheduling,生产流程编制, and,material handling,材料处理,(,或搬运,).,Classification of Activities,Product-level (sustaining) activities,产品,(,维持,),作业,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.,使某种产品的每个单位都受益的作业。,Examples:,Engineering changes,工程的变动, process engineering,过程的设计, and expediting,紧急交货,.,Classification of Activities,Facility-level activities,设备作业,are those that sustain a factorys general manufacturing processes.,(,支持作业：为维持企业正常生产，而使所有产品都受益的作业，作业的成本与产品数量无相关关系。,),Examples:,Plant management,工厂管理, landscaping,土地规划, maintenance,维护, security,安全设施, propertytaxes,物业税, and plant depreciation,工厂折旧,.,Classification of Activities,认定作业可采用几种方法：,一是绘制企业的生产流程图，将企业的各种经营过程以网络的形式表现出来，每一个流程都分解出几项作业，最后将相关或同类作业归并起来；,二是从企业现有的职能部门出发，通过调查分析，确定各个部门的作业，再加以汇总；,最后是召集全体员工开会，由员工或工作组描述其所完成的工作，再进行汇总，这种办法有助于提高全体员工的参与意识，加速作业成本管理的实施。前两种办法可以较快取得资料，准确性高，不会对员工造成干扰。,Driver,Filter,Driver,Filter,Driver,Filter,Unit Level,单位水平,Batch Level,批量水平,Product Level,产品水平,Facility Level,设备水平,具体作业,A,1,A,A,A,A,2,3,4,5,Set 1,Set 2,Set 3,Set 4,Set 5,Set 6,Set 7,Activity Level,水平,Filter,同质作业组,Activity,Activity Cost,Belring, Inc.,Setups$120,000,Material handling60,000,Machining100,000,Testing,80,000,Total$360,000,Overhead Activities,Product-Costing Data,3. ABC,步骤,: Two-Stage Assignment,Cost of Resources,资源成本,Assign Costs,Activities,Assign Costs,Products,S1:,作业成本库,Direct Tracing,Driver Tracing,Driver Tracing,S2:,分配后的成本,Belring, Inc.,Product Diversity: Consumption Ratios,Setups0.670.33Production runs,Material,handling0.670.33Number of moves,Machining0.100.90Machine hours,Testing0.100.90Direct labor hours,Overhead Cordless Regular Activity,Activity Phone Phone Driver,a,a,b,b,c,c,d,d,20/30 (cordless) and 10/30 (regular),a,Belring, Inc.,Product Diversity: Consumption Ratios,Setups0.670.33Production runs,Material,handling0.670.33Number of moves,Machining0.100.90Machine hours,Testing0.100.90Direct labor hours,Overhead Cordless Regular Activity,Activity Phone Phone Driver,a,a,b,b,c,c,d,d,60/90 (cordless) and 30/90 (regular),b,Belring, Inc.,Product Diversity: Consumption Ratios,Setups0.670.33Production runs,Material,handling0.670.33Number of moves,Machining0.100.90Machine hours,Testing0.100.90Direct labor hours,Overhead Cordless Regular Activity,Activity Phone Phone Driver,a,a,b,b,c,c,d,d,5,000/50,000 (cordless) and 45,000/50,000 (regular),c,Belring, Inc.,Product Diversity: Consumption Ratios,Setups0.670.33Production runs,Material,handling0.670.33Number of moves,Machining0.100.90Machine hours,Testing0.100.90Direct labor hours,Overhead Cordless Regular Activity,Activity Phone Phone Driver,a,a,b,b,c,c,d,d,10,000/100,000 (cordless) and 90,000/100,000 (regular),d,Setup rate:$120,000/30 =,$4,000 per run,Material-handling rate:$60,000/90 =,$666.67 per move,Machining rate:$100,000/50,000 =,$2 per MH,Testing rate:$80,000/100,000 =,$0.80 per DLH,Belring, Inc.,Activity Rates,Cordless,Regular,Prime costs$ 78,000$ 738,000,Overhead costs:,Setups 80,00040,000,Material handling40,00020,000,Machining10,00090,000,Testing,8,000,72,000,Total manufacturing costs$216,000$ 960,000,Units produced,10,000,100,000,Unit cost (total costs/units)$ 21.60 $ 9.60,Belring, Inc.,Activity Rates,作业分配率,$4,000,x,20,$4,000,x,10,$667,x,60,$667,x,30,$2,x,5,000,$2,x,45,000,$0.80,x,10,000,$0.80,x,90,000,Plantwide rate$11.40$10.62,Departmental rate10.7310.69,Activity rate21.609.60,Comparison of Unit Costs,Cordless Regular,Belring, Inc.,A,primary activity,is one that is consumed by a product or customer.,A,secondary activity,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,应用之关键,:,1. the nonunit-based costs should be a significant percentage of total overhead costs.,2. the consumption ratios of unit-based andnonunit-based activities must differ.,3. the benefits of an ABC system must exceed its costs.,Activity-Based Costing,的优点,:,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 to products.,Customer Costing versus Product Costing,Large Customer Ten Smaller Customers,(50% of sales) (50% of sales),Units purchased500,000500,000,Orders placed2200,Number of sales calls10210,Manufacturing cost$3,000,000$3,000,000,Order-filling costsallocated $202,000$202,000,Sales-force costs,allocated$110,000$110,000,Example,The purchasing manager uses two suppliers, Murray Inc. and Plata Associates, as the source of two machine parts: Part A1 and Part B2.,Example,Activity,Costs,Repairing products$800,000,Expending products200,000,Example,Murray Inc.,Plata Associates,Part A 1 Part B2,Part A 1 Part B2,Unit purchase price$20$52$24$56,Units purchased80,00040,00010,00010,000,Failed units1,6003801010,Late shipments604000,Repair rate = $800,000 2,000 = $400 per failed part,Expediting rate = $200,000 100 = $2,000 per late delivery,60 + 40,(1,600 + 380 + 10 + 10),Example,Murray Inc.,Plata Associates,Part A 1 Part B2,Part A 1 Part B2,Purchase cost$1,600,000$2,080,000$240,000$560,000,Repairing products640,000152,0004,0004,000,Expediting products,120,000,80,000,Total costs$2,360,000$2,312,000$244,000$564,000,Units, 80,000, 40,000, 10,000, 10,000,Total unit cost$ 29.50$ 57.80$ 24.40$ 56.40,The End of ABC,