管理会计我的资源horngrenima16e_ch04

,IntroductiontoManagementAccounting,SIXTEENTHEDITION,GLOBALEDITION,CharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashingtonSeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashingtonSeattleJeffSchatzberg,UniversityofArizona,IntroductiontoManagementAccounting,Chapter4,CostManagementSystemsandActivity-BasedCosting(成本管理系统和作业成本),CostManagementSystem,Acostmanagementsystem(CMS)isacollectionoftoolsandtechniquesthatidentifieshowmanagementsdecisionsaffectcosts.,LearningObjective1,CostManagementSystem,Theprimarypurposesofacostmanagementsystemaretoprovide.,Cost(成本）,Acostisasacrificeorgivingupofresourcesforaparticularpurpose.,Costsarefrequentlymeasuredbythemonetaryunitsthatmustbepaidforgoodsandservices.,CostObject（成本目标）,Acostobject(objective)isanythingforwhichaseparatemeasurementofcostsisdesired.,Customers,Departments,Processingorders,Product,Service,CostAccountingSystems(成本会计系统),Costaccountingisthatpartofthecostmanagementsystemthatmeasurescostsforthepurposesofmanagementdecisionmakingandfinancialreporting.,CostAccountingSystem,CostAccumulation:(成本累积),Collectingcostsbysome“natural”classificationsuchasmaterialsorlabor,LearningObjective2,CostAccountingSystem,Costaccumulation,Costassignmenttocostobjects,Cabinets,Desks,Tables,Materialcosts(metals),FinishingDepartmentActivityActivityActivityActivity,Cabinets,Desks,Tables,MachiningDepartmentActivityActivityActivityActivity,1.Departments,2.Activities,3.Products,Direct,Indirect,andUnallocatedCosts,Directcosts(直接成本)canbeidentifiedspecificallyandexclusivelywithagivencostobjectiveinaneconomicallyfeasibleway.,LearningObjective3,Indirectcosts(间接成本)cannotbeidentifiedspecificallyandexclusivelyWithagivencostobjectiveinaneconomicallyfeasibleway.,Unallocatedcosts(不可分配成本)arerecordedbutnotassignedtoanycostobject.,CostAllocation(成本分配),Costallocationisusedtoassignindirectcoststocostobjects,inproportiontothecostobjectsuseofaparticularcost-allocationbase.,Acost-allocationbaseissomemeasureofinputoroutputthatdeterminestheamountofcosttobeallocatedtoaparticularcostobject.,Anidealcost-allocationbasewouldmeasurehowmuchoftheparticularcostiscausedbythecostobjective.,Notethesimilarityofthisdefinitiontothatofacostdriver(成本动因)anoutputmeasurethatcausescosts.Therefore,mostallocationbasesarecostdrivers.,LearningObjective4,CostAllocation,CostallocationssupportacompanysCMSthatprovidescostmeasurementsforstrategicdecisionmaking,operationalcontrol,andexternalreporting.,CostAllocation,CostallocationssupportacompanysCMSthesystemprovidingcostmeasurementsforstrategicdecisionmaking,operationalcontrol,andexternalreporting.,Fourpurposesofcostallocation:Predicttheeconomiceffectsofstrategicandoperationalcontroldecisions.Providedesiredmotivationandtogivefeedbackforperformanceevaluation.Computeincomeandassetvaluationsforfinancialreporting.Justifycostsorobtainreimbursement(偿还).,CostPool(成本池),Acostpoolisagroupofindividualcoststhatacompanyallocatestocostobjectsusingasinglecost-allocationbase.,Accumulateindirectcostsforaperiodoftime.Selectanallocationbaseforeachcostpool,preferablyacostdriver,thatis,ameasurethatcausesthecostsinthecostpool.,CostPool(成本池),Acostpoolisagroupofindividualcoststhatacompanyallocatestocostobjectsusingasinglecost-allocationbase.,Measuretheunitsofthecost-allocationbaseusedforeachcostobjectandcomputethetotalunitsusedforallcostobjects.Determinethepercentageoftotalcost-allocationbaseunitsusedforeachcostobject.Multiplythepercentagebythetotalcostsinthecostpooltodeterminethecostallocatedtoeachcostobject.,CostAllocation,Directcostsarephysicallytracedtoacostobject.Indirectcostsareallocatedusingacost-allocationbase.,UnallocatedCosts,Somecostslackanidentifiablerelationshiptoacostobject.Oftenitisbesttoleavesuchcostsunallocated.,Theseunallocatedcostsarerecordedbutnotassignedtoanycostobject.,Anunallocatedcostforonecompanymaybeanallocatedcostorevenadirectcostforanother.,Direct,Indirect,andUnallocatedCosts,LiCompanysStatementofOperatingIncome,StatementofOperatingIncome,4-B1,4-B1,4-B2,4-B2,4-B2,CategoriesofManufacturingCosts,Manufacturingoperationstransformrawmaterials,thebasicmaterialsfromwhichaproductismade,intoothergoodsthroughtheuseoflaborandfactoryfacilities.Inmanufacturingcompanies,productsarefrequentlythecostobject.,Manufacturingcompaniesclassifyproductioncostsaseither(1)directmaterial,(2)direct-labor,or(3)indirectproductioncosts,LearningObjective5,DirectMaterialCosts(直接材料),Directmaterialsincludetheacquisitioncostsofallmaterialsthatacompanyidentifiesasapartofthemanufacturedgoods.,Thesecostsareidentifiedinaneconomicallyfeasibleway.,DirectLaborCosts(直接人工),DirectLaborcostsincludethewagesofalllaborthatcanbetracedspecificallyandexclusivelytothemanufacturedgoodsinaneconomicallyfeasibleway.,Inhighlyautomatedfactorieswithaflexibleworkforce,theremaynotbeanydirect-laborcostsbecauseallworkersmayspendtimeoverseeingnumerousproducts,makingiteconomicallyinfeasibletophysicallytraceanylaborcostdirectlytospecifiedproducts.,IndirectProductionCosts(ManufacturingOverhead)(制造费用),Manufacturingoverheadincludesallcostsassociatedwiththeproductionprocessthatthecompanycannotbetracedtothemanufacturedgoodsinaneconomicallyfeasibleway.,IndirectProductionCosts(ManufacturingOverhead)(制造费用),Depreciation,propertytaxes,supplies,andinsuranceareexamplesofindirectcostsofproduction.Minoritems,suchastacksorglue,andmanylaborcosts,suchasjanitorsandforkliftoperators,areconsideredindirectlaborcostsandeconomicallyinfeasibletotrace.,ProductCosts(产品成本),Productcostsarecostsidentifiedwithgoodsproducedorpurchasedforresale.,Thesecostsfirstbecomepartoftheinventoryonhand,sometimescalledinventoriable(存货)costs.,Inventoriablecostsbecomeexpensesintheformofcostofgoodssoldonlywhentheinventoryissold.,PeriodCosts(期间成本),Periodcostsaredeductedasexpensesduringthecurrentperiodwithoutgoingthroughaninventorystage.,Thesecostsareaccumulatedbydepartments,suchasR&D,advertising,andsales.Mostofthesecostsarereportedassellingandadministrativeexpenses.,MerchandisingCompany(RetailerorWholesaler),MerchandisePurchases,MerchandiseInventory,Sales,Minus,CostofGoodsSold(Expenses),SellingExpensesandAdministrativeExpenses,PeriodCosts,EqualsGrossMarginMinus,EqualsOperatingIncome,Product(Inventoriable)Costs,Expiration,FinancialStatementPresentationMerchandisingCompanies(贸易公司),LearningObjective6,ManufacturingCompany,DirectMaterialPurchases,FinishedGoodsInventory,Sales,Minus,CostofGoodsSold(Expenses),SellingExpensesandAdministrativeExpenses,PeriodCosts,EqualsGrossMarginMinus,EqualsOperatingIncome,Product(Inventoriable)Costs,Expiration,FinancialStatementPresentationManufacturingCompanies(制造企业),Work-in-ProcessInventory,DirectMaterialInventory,DirectLabor,IndirectManufacturing,直接材料存货、在产品、完工产品存货、销售成本,CurrentAssetSectionsofBalanceSheets(资产负债表),InventorySectionsofBalanceSheets,Manufacturinginventoriescomprisethreemajorcategories:,Merchandiseinventoriescomposedofpurchasecostsincludingfreightin.,IncomeStatementPresentationofCostsforaManufacturer(利润表),Directlabor,Indirectmanufacturing,Themanufacturerscostofgoodsproducedandthensoldisusuallycomposedofthethreemajorcategoriesofcost:,Directmaterials,IncomeStatementPresentationofCostsforaRetailer,Themerchandiserscostofgoodssoldisusuallycomposedofthepurchasecostofitems,includingfreight-in,thatareacquiredandthenresold.,CostofGoodsSoldSectionofIncomeStatements,TypesofCostingSystems,LearningObjective7,Therearemanydifferentcostaccountingsystems,butmostoftheimportantfeaturesofthesesystemscanbedescribedintermsoftwogeneraltypestraditionalandactivity-basedcostaccountingsystems.,Companiesadoptcostaccountingsystemsthatareconsistentwiththeirmanagementphilosophiesandtheirproductionandoperatingtechnologies.Changesinphilosophiesortechnologiesoftenpromptcorrespondingchangesincostaccountingsystems.,TraditionalCostingSystem,DirectMaterialsForPenCasings$22,500,DirectLaborForPenCasings$135,000,DirectMaterialsForCellPhoneCasings$12,000,DirectLaborForCellPhoneCasings$15,000,Sales$360,000,Sales$80,000,Unallocated$00,000,AllIndirectResources$220,000,AllUnallocatedValueChainCosts$100,000,Costallocationbase(costdriver)DirectLaborHours,TraditionalCostingSystemStatementofOperatingIncome,TraditionalCostAllocationSystem,PenCasings,CellPhoneCasings,Sales$440,000$360,000$80,000Directmaterials34,50022,50012,000Directlabor150,000135,00015,000Indirectmanufacturing220,000198,00022,000Grossprofit$35,500$4,500$31,000Corporateexpenses100,000Operatingloss($64,500)Grossprofitmargin8.07%1.25%38.75%,ABCSystem（作业成本系统）,DirectMaterialsForPenCasings$22,500,DirectLaborForPenCasings$135,000,DirectMaterialsForCellPhoneCasings$12,000,DirectLaborForCellPhoneCasings$15,000,Sales$360,000,Sales$80,000,Unallocated$00,000,PlantandMachinery$180,000,AllUnallocatedValueChainCosts$100,000,CostallocationbaseDirectLaborHours,CostallocationbaseDistinctParts,EngineersandCADEquipment$40,000,ProcessingActivity$135,000+8,000$143,000,ProductionSupportActivity$45,000+32,000$77,000,75%,25%,20%,80%,Activity-BasedCostAllocationSystem,ExternalReporting,InternalPurposes,PenCasings,CellPhoneCasings,ABMisusingtheoutputofanactivity-basedcostaccountingsystemtoaidstrategicdecisionmakingandtoimproveoperationalcontrol.,Activity-BasedManagement(以作业为基础的管理),Avalue-addedcostisthecostofanactivitythatcannotbeeliminatedwithoutaffectingaproductsvaluetothecustomer.,Incontrast,nonvalue-addedcostsarecoststhatcanbeeliminatedwithoutaffectingaproductsvaluetothecustomer.,LearningObjective8,Activity-BasedManagement（作业成本管理）,Benchmarking（参照）,Benchmarkingisthecontinuousprocessofcomparingproducts,services,andactivitiestothebestindustrystandards.,Benchmarkingisatooltohelpanorganizationmeasureitscompetitiveposture.Benchmarkscancomefromwithintheorganization,fromcompetingorganizations,orfromotherorganizationshavingsimilarprocesses.,BenefitsofActivity-BasedCostingandManagementSystems,setanoptimalproductmix（最优产品组合）toestimateprofitmarginsofnewproducts（毛利）determineconsumptionofcompanyssharedresourceskeeppacewithnewproducttechniquesandtechnologicalchangesdecreasethecostsassociatedwithbaddecisionstakeadvantageofreducedcostofABCsystemsduetocomputertechnology,CompaniesadoptABCsystemsto:,DesignofaTraditionalCostingSystem,DesignofanActivity-BasedCostAccountingSystem,Determinethekeycomponentsofthecostaccountingsystem.,CostobjectivesKeyactivitiesResourcesRelatedcostdrivers,LearningObjective9,DesignofanActivity-BasedCostAccountingSystem,AccountbillingBillverificationAccountinquiryCorrespondenceOtheractivities,NumberofprintedpagesNumberofaccountsverifiedNumberofinquiriesNumberoflettersNumberofprintedpages,KeyActivity(作业）,CostDriver（成本动因）,Step1,ActivityPerformedResourceAccountUsedtoInquiryCorrespondenceBillingVerificationAllOtherPerformActivityActivityActivityActivityActivityActivitiesTotalSupervisor40%10%30%20%100%Accountinquirylabor9010100%Billinglabor3070100%Verificationlabor100100%Paper100100%Computer45535105100%Telecommunications9010100%Occupancy651520100%Printingmachines5905100%Allotherdepartmentresources100100%,Determinetherelationshipsamongcostobjectives,activities,andresources.,Step2,DesignofanActivity-BasedCostAccountingSystem,DesignofanActivity-BasedCostAccountingSystem,Collectrelevantdataconcerningcostsandthephysicalflowofthecost-driverunitsamongresourcesandactivities.,Step3,NumberofCostDriverUnitsActivityCostDriverUnitsResidentialCommercialTotalAccountinquiryInquiries20,0005,00025,000CorrespondenceLetters1,8001,0002,800BillprintingPrintedpages120,00040,000160,000VerificationAccountsverified20,00020,000OtheractivitiesPrintedpages120,00040,000160,000,DesignofanActivity-BasedCostAccountingSystem,Calculateandinterpretthenewactivity-basedinformation.,Step4,Determinethetraceablecostsforeachoftheactivitycostpools.,Determinetheactivity-basedcostperaccountforeachcustomerclass,ActivityCostPoolCost(fromAccountResourceslide4-33)InquiryCorrespondenceBillingVerificationOtherSupervisors$33,600$13,440*$3,360*$10,080*$6,720*Accountinquirylabor173,460156,11417,346Billinglabor56,25016,875$39,375Verificationlabor11,25011,250Paper7,3207,320Computer178,00080,1008,90062,30017,8008,900Telecommunication58,52052,6685,852Occupancy47,00030,5507,0509,400Printers55,0002,75049,5002,750Otherresources67,10067,100Totaltraceablecost$687,500$332,872$32,356$153,125$68,425$100,722*Fromslides33and36,accountinquiryactivityuses40%ofthesupervisorresource.Sotheallocationis40%$33,600=$13,440.*10%$33,600*30%$33,600*20%$33,600,Totaltraceablecostsforthe5activitycostpools