作业成本制1.ppt

第六章作業成本制（Activity-BasedCosting;ABC）(李pp.711-723),先將製造費用歸屬於每一作業，再由每一作業分攤於產品。其係採用多項產量有關與產量無關之作業動因（CostDriver）實施步驟：選擇同質之成本庫與其成本動因：同質之成本庫係指可用一項共同之作業動因解釋其成本變動之製造費用計算每一成本庫之分攤率（poolrate）：即每一成本庫每單位作業動因之成本成本庫分攤率(預估成本庫各製造費用總額預估作業動因總耗用量）以成本庫分攤率將成本庫製造費用分攤於產品分攤之製造費用成本庫分攤率作業動因耗用之單位,作業成本制(李pp711-723),以圖表20-1、圖表20-3之資料為例；將整備與檢驗成本歸為第一成本庫（以整備次數為作業動因），將電費與維護歸為第二成本庫（以機器小時為作業動因）。,第一階段：計算成本庫分攤率,第一成本庫：以整備次數為作業動因第二成本庫：以機器小時為作業動因整備成本$80,000電費$72,000檢驗成本70,000維護費78,000合計$150,000合計$150,000第二成本庫分攤率150,00060,0002.50第一成本庫分攤率150,00050,0003,000,作業成本制,第二階段：將成本庫之製造費用分攤於產品,作業成本制,作業動因之選擇：考慮(1)衡量成本(2)作業動因與實際製造費用之關係,作業成本制,作業成本制,作業成本制,作業成本制,作業成本制,作業成本制,作業成本制,作業成本制,ShiftingofOverheadCost,Whenacompanyinstallsanactivity-basedcostingsystem,overheadcostisoftenshiftedfromthehigh-volumeproductstothelow-volumeproducts,withahigherunitcostresultingforthelow-volumeproductsFirst,ratherthantreatingoverheadcostasalumpamountandspreadingituniformlyoverallproducts,activity-basedcostingattemptstomoreaccuratelyassigncoststospecificproducts.Sincelow-volumeproductsoftenrequirespecialequipment,specialhandling,andsoforth,theytypicallyareresponsiblefortheincurrenceofadisproportionatelylargeamountofoverheadcostSecond,manyoverheadcostsareincurredatthebatchlevel.Sincelow-volumeproductstypicallyhavefewerunitsprocessedperbatchthanhigh-volumeproducts,theiraverageprocessingcostperunitishigher.Forexample,considerthecostofissuingproductionorders,whichisabatchactivity,forComtekSound,Inc.AsshowinExhibit5-6,theaveragecosttoComtekSoundtoissueasingleproductionorderis$375.However,fewerCDunits(thelow-volumeproduct)areprocessedperproductionorderthantapeunits,ShiftingofOverheadCost,CDUnitsTapeUnitsNumberofunitsproducedperyear(a)50,000200,000Numberofproductionordersissuedperyear(b)400800Numberofunitsprocessedperproductionorder(a)/(b)125250,Ifwenowspreadthe$375costtoissueaproductionorderoverthenumberofunitsprocessedperorderwegetthefollowing:,CDUnitsTapeUnitsCosttoissueaproductionorder(a)$375$375Numberofunitsprocessedperproductionorder(above)(b)125250Productionordercostperunit(a)/(b)$3.00$1.50,Thus,theproductionordercostf