《成本会计提纲》PPT课件

CHAPTER5 Activity BasedCostingandActivity BasedManagement Background Recall MC DM DL MOH HowtoallocateMOHtodifferentcostobjects Twoallocationmethods BroadAveraging simplebutunrealisticActivityBasedCosting complexbutrealistic FYI ABCasadefinedsubjectmatterwasfirstintroducedin1987by2businessprofessors IndirectCost tobeallocated DirectCosts tobetraced 5 2 1 BroadAveraging When Historically firmsproducedalimitedvarietyofgoods whiletheirindirectcostswererelativelysmall How UsebroadaveragestoallocateMOHcostsuniformlyregardlessofhowtheyareactuallyincurredAllocationbase unit relatedmeasures e g DLH DL MH whichmaynotbetherealcostdrivers Alsocalled Peanut butterCosting SimpleCostingConsequences Overcosting UndercostingandCross subsidization 5 3 5 4 Over Undercosting Cross Subsidization PlastimandSimpleCostingIllustrated 5 5 IndirectCostsAllocationRate IndirectCosts TotalDLH 2 385 000 39 750 60 DLH Plastim SimpleCostingCalculation 5 6 IndirectCostsAllocatedforaproduct IndirectCostsAllocationRate no DLHfortheproduct 60 DLH 30 000DLH 1 800 000 60 DLH 9 750DLH 585 000 2 Activity BasedCosting ABC Whenisarefinedcostingsystemneeded Increaseinproductdiversity IncreaseinIndirectCosts Advancesininformationtechnology Competitioninproductmarkets How ABCrefinesacostingsystembyidentifyingindividualactivitiesasthefundamentalcostobjects 5 7 Productsmakesdiversedemandsonresourcesbecauseofdifferencesinvolume processsteps batchsize orcomplexity ThreeGuidelinesforRefiningaCostingSystem Direct CostTracing ifeconomicallyfeasibleIndirect CostPools identifyactivitiesCost AllocationBases choosecostdriverswithcausalrelationship 5 8 ABC CostHierarchies ABCusesafour levelcoststructuretodeterminehowfardowntheproductioncyclecostsshouldbepushed Unit level output level materialoperationcostsBatch level machinesetupcostsProduct sustaining level productdesigncostsFacility sustaining level generaladministrationcostsQuestion Howwouldthecosthierachieslooklikeifonlyoneproductismanufacturedinacompany 5 9 PlastimandABCIllustrated 5 10 6activities i e costdrivers Cost allocationRateofanactivity totalcostsofanactivity totalquantityofallocationbase IndirectAllocationRate Question Ifallthe6activitiesinPlastimhavethesamecostdriver whatwillbetheIndirectCostAllocationRatelike 5 11 PlastimandABCRateCalculation 5 12 PlastimandABCProductCosts 5 13 IndirectCostsAllocatedforeachactivity IndirectCostsAllocationRateforeachactivity no allocationbaseofeachactivityfortheproduct Plastim Simple ABCCompared 5 14 Canbeeconomicallytracedtothecostobjects S3isovercosted CL5isundercosted Conclusions ABCvs Simplecosting EachmethodismathematicallycorrectEachmethodisacceptableEachmethodyieldsadifferentcostfigure whichwillleadtodifferentGrossMargincalculationsanddecisionmaking OnlyOverheadisinvolved TotalCostsfortheentirefirmremainthesame theyarejustallocatedtodifferentcostobjectswithinthefirm 5 15 Conclusions ABCvs Simplecosting cont d WhyisABCgenerallyperceivedtoproducesuperiorcostingfiguresandeliminatecostdistortions Duetotheuseofmultipledriversacrossmultiplelevelsthathavecausalrelationshiptocosts Arecostdriversthemorethebetter No RecallCost benefitPrinciple DoesABCalwaysproduceaccuratecosts No ABCisonlyasgoodasthecostdriversselected andtheiractualrelationshiptocosts Cause and effectRelationship Experience industrypracticesarealsousefulinchoosingcostdrivers 5 16 SignalsthatsuggestthatABCimplementationcouldhelpafirm SignificantOHcostsallocatedusingoneortwocostpoolsMostorallOHisconsideredunit levelProductsthatconsumedifferentamountsofresourcesProductsthatafirmshouldsuccessfullymakeandsellconsistentlyshowsmallprofitsOperationsstaffdisagreeingwithaccountingovermanufacturingandmarketingcosts 5 17 Activity BasedManagement AmethodofmanagementthatusesABCasanintegralpartincriticaldecision makingsituations including Pricing product mixdecisionsCostreduction processimprovementdecisionsDesigndecisionsPlanning