ABC成本分析法(英文版)(ppt 19页).PPT

1 Topic6Activity BasedCosting MAA703ManagementAccounting 2 EvolutionofABC Conventionalcostingsystemsuseatwo stageallocationprocess 1 servicedepartmentcostsareallocatedtoproductiondepartments 2 productiondepartmentoverheadcostsareallocatedtoproductsusingavolume basedpredeterminedoverheadrate 3 Productcostsdon tmakesense Problem TheremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcostsTheresult High volumesimpleproductsareover costedandover pricedLow volumecomplexproductsareunder costedandunder priced 4 PlantwideOverheadRates Companieshavetendedtousedirectlabourastheoverheadapplicationbase Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment 5 Atwostageprocessisnecessarybecausecostsareallocatedtodepartmentsandthentoproducts DepartmentalOverheadRates 6 Department1 Department2 Department3 Costpools IndirectLabor IndirectMaterials OtherOverhead StageOne Costsassignedtopools DepartmentalOverheadRates 7 Department1 Department2 Department3 Costpools StageOne Costsassignedtopools Products StageTwo Costsappliedtoproducts DepartmentalOverheadRates IndirectLabor IndirectMaterials OtherOverhead 8 Department1 Department2 Department3 Costpools StageOne Costsassignedtopools Products StageTwo Costsappliedtoproducts DirectLabourHours MachineHours RawMaterialsCost DepartmentalAllocationBases DepartmentalOverheadRates IndirectLabor IndirectMaterials OtherOverhead 9 CostDistortionscausedby2 stageallocations ThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforassigningthesecoststoproductsWhy 1 Allocationsarebasedonunitorvolumerelatedmeasures 2 Differentproductsconsumedifferentamountsofsupportactivities 10 Questionableprofitmargins Tocompeteinthemarketplace somecompanieshavehadtocutthepricesofhighvolumepopularitems ButTheyhavebeenabletoachievehighmark upsonlowvolumespecialtyproducts 11 Erosionofcompanyprofits PricecutsproduceincreasedsalesinunitsbutdecreasedtotalrevenueHighmark upsonspecialtyproductsdidn toffsetthefallinprofitmarginsofhighvolumeproducts 12 Causesofproblems Increasedproductdiversitychangingcoststructuresuseofvolume basedcostdriversHaveresultedin distortedproductcosts 13 Solution ActivityBasedCosting ABCusescostdriversthatdirectlylinkactivitiesperformedtoproductsmade costdriversareselectedwhichmeasuretheaveragedemandplacedoneachactivitybyeachproduct activitycostpoolsareassignedtoproductsinproportiontothewaythattheyconsumeeachactivity 14 Solution ActivityBasedCosting ACTIVITIESCONSUMERESOURCESPRODUCTSCONSUMEACTIVITIESActivitiesareusedtolinkresourcecoststoproducts 15 ActivityBasedCosting ABC Theobjectiveofactivity basedcostingistounderstandthecausesofoverheadcostsandtoidentifytherealprofitabilityofproductsandcustomers ABCisagoodsupplementtoourtraditionalcostsystem Iagree 16 Overheadratesmaybebasedonactivityatcapacity ActivityBasedCosting ABC Activity BasedCosting Bothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts Somemanufacturingcostsmaybeexcludedfromproductcosts Thereareanumberofcostpools eachofwhichisallocatedusingauniquemeasureofactivity Allocationbasesoftendifferfromtraditionalcostingsystems 17 HowCostsareTreatedUnderActivity BasedCosting LevelofComplexity OverheadAllocation PlantwideOverheadRate DepartmentalOverheadRates ActivityBasedCosting 18 Activity basedcosting isawayofmeasuringboththecostofcostobjectsandtheperformanceofactivitiescanhelpsolveproblemssuchasdistortedproductcostspoorcostcontroltheformofABCadopteddependsontheproblemsthatneedtobeaddressed 19 DesigninganABCSystem CostObjects e g productsandcustomers Activities ConsumptionofResources Cost 20 21 IdentifyingandDefiningActivities AnACTIVITYisapartoftheproductionprocessforwhichmanagementwantsaseparatereportingofcosts Unit LevelActivities Batch LevelActivities Product sustainingActivities Facility sustainingActivities 22 OutputUnit LevelCosts areresourcessacrificedonactivitiesperformedoneachindividualunitofproductorservicee g EnergyusedbymachinesMachinedepreciationorrepairsTheKeyQuestion Doestheamountoftheactivitycostpoolincreasewiththenumberofunitsproduced 23 Batch LevelCosts areresourcessacrificedonactivitiesthatarerelatedtoabatchofunitsratherthantoeachindividualunitofproductorservice Set upactivitycostsmaybedrivenbyset uphours Thiswilldependonthenumberset upscarriedouti e onthenumberofbatchesproducedandthetimeeachset uptakes 24 Product Sustaining orservice sustaining costsareresourcessacrificedonactivitiesundertakentosupportindividualproductsorservices Designcostsmaybedrivenbythetimespentbyengineersdesigningtheproductitselfandplanninghowitwillbemade 25 Facility SustainingCosts areresourcessacrificedonactivitiesthatcannotbetracedtoindividualproductsorservicesbutwhichsupporttheorganizationasawhole GeneraladministrationrentbuildingsecurityCEO ssalary 26 DifferentformsofABC Simpleapproach includesmanufacturingoverheadonlyABCsystemforallindirectcosts includesmanufacturingandnon manufacturingcostsComprehensivesystem includesallproduct relatedcosts exceptdirectmaterial 27 TheMechanicsofABC ClassicBrassLtdmakesfinelymachinedbrassfittingsforavarietyofapplications Forthiscompany theultimatecostobjectsare Products Customerorders andCustomers Oneoverheadcost shipping canbetraceddirectlytocustomerorders Thecompany sactivitycostpoolsareshownonthenextslide 28 Step1 IdentifyandDefineActivitiesandActivityCostPools AtClassicBrass theABCteam selectedthefollowingactivitycostpoolsandactivitymeasures 29 Step1 IdentifyandDefineActivitiesandActivityCostPools CustomerOrders assignedallcostsofresourcesthatareconsumedbytakingandprocessingcustomerorders ProductDesigns assignedallcostsofresourcesconsumedbydesigningproducts OrderSize assignedallcostsofresourcesconsumedasaconsequenceofthenumberofunitsproduced CustomerRelations assignedallcostsassociatedwithmaintainingrelationswithcustomers Other assignedalloverheadcoststhatarenotassociatedwiththeothercostpools 30 Step2 WheneverPossible DirectlyTraceOverheadCoststoActivitiesandCostObjects 31 Step3 AssignCoststoActivityCostPools AtClassicBrassthefollowingdistributionofresourceconsumptionacrossactivitycostpoolsisdetermined Notincludedbecausetheyaredirectlytracedtocustomerorders 32 Indirectfactorywages 500 000Percentconsumedbycustomerorders25 125 000 Step3 AssignCoststoActivityCostPools 33 Factoryequipmentdepreciation 300 000Percentconsumedbycustomerorders20 60 000 Step3 AssignCoststoActivityCostPools 34 Step3 AssignCoststoActivityCostPools 35 Step4 CalculateActivityRates DirectMaterials DirectLabor ShippingCosts OverheadCosts Traced Traced Traced CostObjects Products CustomerOrders Customers 36 Step4 CalculateActivityRates DirectMaterials DirectLabor ShippingCosts OrderSize CustomerOrders ProductDesign CustomerRelations Other OverheadCosts CostObjects Products CustomerOrders Customers First StageAllocation 37 Step4 CalculateActivityRates DirectMaterials DirectLabor ShippingCosts CostObjects Products CustomerOrders Customers OrderSize CustomerOrders ProductDesign CustomerRelations Other OverheadCosts First StageAllocation Second StageAllocations MH Order Design Customer Unallocated 38 Step4 CalculateActivityRates TheABCteamestimatesthatClassicBrasswillhavethefollowingtotalactivitiesforeachactivitycostpool 1 000customerorders 200newdesigns 20 000machine hours100customers Nowtheteamcancomputetheindividualactivityratesbydividingthetotalcostforeachactivitybythetotalactivitylevels 39 Step4 CalculateActivityRates Afterthefirst stageallocationiscomplete computationofactivityratesforeachactivitycostpoolcanbedoneasfollows 40 Step5 AssignCoststoCostObjects Let stakealookathowoursystemworksforjustonecustomer WindwardYachts StandardStanchions nodesignrequired 1 400unitsorderedwith2separateorders 2 Eachstanchionrequired0 5machine hours 3 Sellingpriceis 34each 4 Directmaterialstotal 2 110 5 Directlabortotals 1 850 6 Shippingcoststotal 180 CustomCompassHousing requiresnewdesign 1 Oneorderduringtheyear 2 Eachhousingrequired4machine hours 3 Sellingpriceis 650each 4 Directmaterialstotal 13 5 Directlabortotals 50 6 Shippingcoststotal 25 41 Step5 AssignCoststoCostObjects Thecustomer levelcostisassignedtocustomersdirectly itisnotassignedtoproducts 42 Step6 PrepareManagementReports 43 Step6 PrepareManagementReports 44 Step6 PrepareManagementReports CustomerProfitabilityAnalysis 45 ProductMargins TraditionalCostAccountingSystem MH machinehour 400unitsx0 5MH unitx 50 MH 10 000 46 DifferencesBetweenABCandTraditionalProductCosting ABCwillordinarilyshiftoverheadcostsfromhigh volumeproductsproducedinlargebatchestolow volumeproductsproducedinsmallbatches UnderABCbothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts Organization sustainingcostsandthecostsofidlecapacityarenotassignedtoproducts 47 Activity basedversusconventionalproductcosts Conventionalcostingassumesproductcostsaredrivenbyvolume basedcostdriversConventionalcostingignoresbatchsize unitsproducedinlargebatchesconsumearelativelylowamountperunitofbatchcostsABCcanincludenon manufacturingcosts 48 ABCbenefitswillbegreatestwhere Overheadcostsareasignificantproportionoftotalcost andalargepartofoverheadisnotdirectlyrelatedtoproductionvolumeThebusinesshasadiverseproductrange andtheindividualproducts useofsupportresourcesdiffersfromtheiruseofvolume basedcostdrivers 49 ABCbenefitswillbegreatestwhere Productionactivityinvolvesdiversebatchsizesandproductcomplexity Therearelikelytobehigh costs associatedwithmakinginappropriatedecisions basedoninaccurateproductcosts Thecostofdesigning implementingandmaintaininganABCsystemisrelativelylowduetosophisticatedITsupport 50 ImpedimentstointroducingABC LackofawarenessofABCUncertaintyaboutthepotentialbenefitsfromABCFirmsunderstandtheneedforchangebutareconcernedabouttheextensiveresourcerequirementstoimplementABCResistancetochangeamongmanagersandemployeesReadingbyBoothandGiacobbe 51 Otheractivity basedcostingissues SourcesofvariationsintypesofABCincludewhetheractual past orbudgetedcostsareanalysedtheimplementationisaone offprojectoranon goingsystemcostobjects otherthanproducts areincluded 52 Otheractivity basedcostingissues ImplicationsofexcesscapacityABCestimatesthecostofresourcesusedtoperformactivitiestoproduceandsellproducts whichmaynotalwaysequalthecostofresourcessuppliedneedtoaccountforthecostsofunusedcapacitywhenbudgetedcostshavebeenusedtogenerateactivity basedproductcosts 53 Otheractivity basedcostingissues BehaviouralissueschangecanbeperceivedasthreateningABCmayrequirechangesindatacollectedandcollectionandanalysisprocedures bottom up changemanagementmaygivesomedegreeofownershipofanychangescausedbyABCmanagementmustbeseenascommittedtothechangeprocess 54 Limitationsofactivity basedcosting Ifahighleveloffacility levelcostsareallocatedtoproducts thiscanleadtoanarbitraryelementofproductcostUnitisedbatch productandfacility levelcostscanleadtoproductcoststhatareoflimitedusefordecisionmakingThecostofupdatinganABCsystemcanbeveryhigh butthisisneededtoavoidproducingoutdated irrelevantinformation 55 Activity basedcostinginserviceorganisations ABCcanbedifficulttoimplementinservicefirms becausehighlevelsoffacilitycostscauseproblemswithcostingservicesindividualactivitiesaredifficulttoidentifybecausetheyarenon repetitiveanon repetitiveproductionenvironmentmakesitdifficulttoidentifyserviceoutputs 56 Activity basedmanagement ABM Processofusinginformationfromactivity basedcostingtoanalyseactivities costdriversandperformancesothatcustomervalueandprofitabilityareimprovedCustomervaluethefeaturesofaproductwhichcustomersarewillingtopay 57 UsingABMtoreducecosts IdentifythemajoropportunitiesforcostreductionDeterminetherealcausesofthesecostsDevelopaprogramtoeliminatethecauses and therefore thecostsIntroduceperformancemeasurestomonitortheeffectivenessofcostreductionefforts 58 Identifyingthemajoropportunitiesforcostreduction Value addedactivitiesessentialtothecustomer orbusinessNon value addedactivitiescanbeeliminatedwithoutdetrimenttoeitherthecustomersorthebusiness 59 Value AddedCosts Avalue addedcostisacostthatcustomersperceiveasaddingvalue orutility toaproductorservicee g foracomputer AdequatememoryPre loadedsoftwareReliabilityEasy to usekeyboards 60 Non value addedcosts Anon value addedcostisacostthatcustomersdonotperceiveasaddingvalue orutility toaproductorservice CostofexpeditingReworkRepairMaterialinspectionIdletime 61 Activity BasedManagement ABMcanbeusedforProductpricingandmixdecisionsCostreductionandprocessimprovementdecisionsDesigndecisions 62 ProductPricingandMixDecisions ABCgivesmanagementinsightintothecoststructuresformakingandsellingadiverserangeofproducts Itprovidesmoreaccurateproductcostinformationandmoredetailedinformationoncostsofactivitiesandthedriversofthosecosts 63 CostReductionandProcessImprovementDecisions ManufacturinganddistributionpersonneluseABCsystemstofocusoncostreductionefforts Managerssetcost reductiontargetsintermsofreducingthecostperunitofthecost allocationbase 64 DesignDecisions Managementcanidentifyandevaluatenewdesignstoimproveperformancebyevaluatinghowproductandprocessdesignsaffectactivitiesandcosts Companiescanworkwiththeircustomerstoevaluatethecostsandpricesofalternativedesignchoices 65 Just In TimeProductionSystems Just in time JIT productionsystemstakea demandpull approachinwhichgoodsareonlymanufacturedwhenneededtosatisfycustomerorders Demandtriggerseachstepoftheproductionprocess startingwithcustomerdemandforafinishedproductattheendoftheprocess tothedemandfordirectmaterialsatthebeginningoftheprocess 66 MajorFeaturesofaJITSystem ThefivemajorfeaturesofaJITsystemare OrganizingproductioninmanufacturingcellsHiringandretaini