以作业为基础的成本计算.ppt

Activity-BasedCosting以作业为基础的成本计算,CHAPTR5,1.Discusstheimportanceofunitcosts.2.Describefunctional-based(以功能性为基础)costingapproaches.3.Explainwhyfunctional-basedcostingapproachesmayproducedistorted扭曲costs.Explainhowanactivity-basedcostingsystemworksforproductcosting.Provideadetaileddescriptionofhowactivitiescanbegroupedintohomogeneous同质setstoreducethenumberofactivityrates.,Objectives,Unitcost单位成本isthetotalcostassociatedwith(与相关)theunitsproduced(产量)dividedbythenumberofunitsproduced.,InventoryvaluationIncomedeterminationProvidinginputtoavarietyofdecisionssuchaspricing,makeorbuy,andacceptorrejectspecialorders,Unitcostisusedfor-,一、有关术语,Productcost生产成本isdefinedasthesumofdirectmaterials,directlabor,andmanufacturingoverhead(制造费用).Itisrequiredforexternalfinancialreporting.,Costmeasurement成本计量consistsofdeterminingthedollaramountsofdirectmaterials,directlabor,andoverheadusedinproduction.,Theprocessofassociatingthecosts,oncemeasured,withtheunitsproducediscalledcostassignment成本分配.,Twopossiblemeasurementsystemsareactualcostingandnormalcosting.,MeasurementSystems,Actualcosting实际成本法assignstheactualcostsofdirectmaterials,directlabor,andoverheadtoproducts.Normalcosting正常成本法assignstheactualcostsofdirectmaterialsanddirectlabortoproducts;however,overheadcotsareassignedtoproductsusingpredeterminedrates(预定分配率).,MeasurementSystems,predeterminedoverheadrate-aratebasedonestimateddata.,Functional-basedcosting(orTraditionalcostaccounting)techniquesusedbymostorganizationspriorto1990s.Useseasytoobtaindrivers,eg.salesdollarsorsalesvolume,tospreadoverhead(间接费用)toproducts/services/customers.UsedforbothinternalandexternalcostingSimplerthanActivity-BasedCosting(作业成本法)Distortscostssohighvolumeproducts/servicesareover-costed(成本高估)andlowvolumeareunder-costed,二、为什么传统成本法会扭曲成本,ExamplesofUnit-Level单位水平Drivers动因,Unitsproduced产量Directlaborhours(简:DLH)DirectlabordollarsMachine-hours机器小时(MH)Directmaterialdollars,ActivityCostMeasures作业成本计量,Units(ofdriver),Time,Functional-BasedCosting传统成本计算PlantwideRate全厂分配率,OverheadCosts制造费用,例子:Belring,Inc.,Belring,Iducestwotelephones:acordlessandaregularmodel.Thecompanyhasthefollowingactualandbudgeteddata:,Budgetedoverhead$360,000Expectedactivity(DLH)100,000Actualactivity(DLH)100,000Actualoverhead$380,000,PredeterminedOverheadRate=,Belring,Inc.,Thetotaloverheadassignedtoactualproductioniscalledapplied已采用的overhead(已分配的制造费用).,Appliedoverhead,=,Overheadrate间接费用率xActualactivityoutput实际业务量,Belring,Inc.,Appliedoverhead,=,OverheadratexActualactivityoutput,=$3.60 x100,000DLH,=$360,000,CordlessRegularPrimecosts$78,000$738,000Overheadcosts:$3.60 x10,00036,000-$3.60 x90,000-324,000Totalmanufacturingcosts$114,000$1,062,000Unitsproduced10,000100,000Unitcost$11.40$10.62,Belring,Inc.,Per-UnitCost每单位成本,OverheadCosts,DepartmentRates部门分配率,Budgetedoverhead$252,000$108,000,DepartmentalData部门数据,Belring,Inc.,Fabrication加工Assembly装配,Expectedandactualusage(mh.):Cordless4,0001,000Regular36,0009,00040,00010,000,Belring,Inc.,Applied已分配overhead,=($6.30 xactualMH)+($1.35xactualDLH),=($6.30 x40,000)+($1.35x80,000),=$360,000,=$252,000+$108,000,Belring,Inc.,Per-UnitCost:DepartmentalRates部门分配率单位成本,CordlessRegularPrimecosts$78,000$738,000Overheadcosts:($6.30 x4,000)+($1.35x3,000)29,250-($6.30 x36,000)+(1.35x77,000)-330,750Totalmanufacturingcosts$107,250$1,068,750Unitsproduced10,000100,000Unitcost$10.73$10.69,过时成本法的症状SymptomsofanOutdatedFunctionalCostSystem,1.Theoutcomeofbidsisdifficulttoexplain.2.Competitorspricesappearunrealisticallylow.3.Productsthataredifficulttoproduceshowhighprofits.4.Operationalmanagerswanttodropproductsthatappearprofitable.5.Profitmarginsaredifficulttoexplain.,Continued,SymptomsofanOutdatedFunctionalCostSystem,6.Thecompanyhasahighlyprofitablenichealltoitself.7.Customersdonotcomplainaboutpriceincreases.8.Theaccountingdepartmentspendsalotoftimesupplyingcostdataforspecialprojects.9.Somedepartmentsareusingtheirownaccountingsystem.10.Productcostschangebecauseofchangesinfinancialreportingregulations.,Plantwideanddepartmentalratesusingunit-level单位基准driversmaynotassignoverheadcostsaccuratelyif:theproportionofnonunit-level非单位基准overheadcoststototaloverheadcostsislarge,andthedegreeofproductdiversity产品差异isgreat.,1.有关概念Non-unitactivitydrivers-factorsthatmeasuretheconsumptionofnon-unitactivitiesbyproductsandothercostobjects.,三、作业成本法的优点,Unitsproducedperyear10,000100,000110,000Primecosts$78,000$738,000$816,000Directlaborhours10,00090,000100,000Machinehours5,00045,00050,000Productionruns201030Numberofmoves603090,2.续前例:Belring,Inc.,ActivityUsageMeasures,Product-CostingData生产成本数据,CordlessRegularTotal,Ahomogeneouscostpool同质成本库isacollectionofoverheadcoststhatarelogicallyrelatedtothetasksbeingperformed,thathavethesameconsumptionratiosforallproducts,andforwhichcostvariationscanbeexplainedbyasingleactivitydriver.Unit-levelactivities单位作业arethosethatareperformedeachtimeaunitisproduced.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.Powerandmachinehoursareusedeachtimeaunitisproduced.Directmaterialsanddirectlaboractivitiesarealsounit-levelactivities,eventhoughtheyarenotoverheadcosts.,ClassificationofActivities,Batch-levelactivities批量作业arethosethatareperformedeachtimeabatchofproductsisproduced.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,productionscheduling生产流程编制,andmaterialhandling材料处理(或搬运).,ClassificationofActivities,Product-level(sustaining)activities产品(维持)作业arethosethatareperformedasneededtosupportthevariousproductsproducedbyacompany.Theseactivitiesconsumeinputsthatdevelopproductsorallowproductstobeproducedandsold.使某种产品的每个单位都受益的作业。Examples:Engineeringchanges工程的变动,processengineering过程的设计,andexpediting紧急交货.,ClassificationofActivities,Facility-levelactivities设备作业arethosethatsustainafactorysgeneralmanufacturingprocesses.(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:Plantmanagement工厂管理,landscaping土地规划,maintenance维护,security安全设施,propertytaxes物业税,andplantdepreciation工厂折旧.,ClassificationofActivities,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。,具体作业A1,A,A,A,A,2,3,4,5,同质作业组,ActivityActivityCost,Belring,Inc.,Setups$120,000Materialhandling60,000Machining100,000Testing80,000Total$360,000,OverheadActivities,Product-CostingData,3.ABC步骤:Two-StageAssignment,CostofResources资源成本,Belring,Inc.,ProductDiversity:ConsumptionRatios,Setups0.670.33ProductionrunsMaterialhandling0.670.33NumberofmovesMachining0.100.90MachinehoursTesting0.100.90Directlaborhours,OverheadCordlessRegularActivityActivityPhonePhoneDriver,a,a,b,b,c,c,d,d,Belring,Inc.,ProductDiversity:ConsumptionRatios,Setups0.670.33ProductionrunsMaterialhandling0.670.33NumberofmovesMachining0.100.90MachinehoursTesting0.100.90Directlaborhours,OverheadCordlessRegularActivityActivityPhonePhoneDriver,a,a,b,b,c,c,d,d,Belring,Inc.,ProductDiversity:ConsumptionRatios,Setups0.670.33ProductionrunsMaterialhandling0.670.33NumberofmovesMachining0.100.90MachinehoursTesting0.100.90Directlaborhours,OverheadCordlessRegularActivityActivityPhonePhoneDriver,a,a,b,b,c,c,d,d,Belring,Inc.,ProductDiversity:ConsumptionRatios,Setups0.670.33ProductionrunsMaterialhandling0.670.33NumberofmovesMachining0.100.90MachinehoursTesting0.100.90Directlaborhours,OverheadCordlessRegularActivityActivityPhonePhoneDriver,a,a,b,b,c,c,d,d,Setuprate:$120,000/30=$4,000perrunMaterial-handlingrate:$60,000/90=$666.67permoveMachiningrate:$100,000/50,000=$2perMHTestingrate:$80,000/100,000=$0.80perDLH,Belring,Inc.,ActivityRates,CordlessRegularPrimecosts$78,000$738,000Overheadcosts:Setups80,00040,000Materialhandling40,00020,000Machining10,00090,000Testing8,00072,000Totalmanufacturingcosts$216,000$960,000Unitsproduced10,000100,000Unitcost(totalcosts/units)$21.60$9.60,Belring,Inc.,ActivityRates作业分配率,$4,000 x20,$4,000 x10,$667x60,$667x30,$2x5,000,$2x45,000,$0.80 x10,000,$0.80 x90,000,Plantwiderate$11.40$10.62Departmentalrate10.7310.69Activityrate21.609.60,ComparisonofUnitCosts,CordlessRegular,Belring,Inc.,Aprimaryactivityisonethatisconsumedbyaproductorcustomer.,Asecondaryactivityisonethatisconsumedbyotherprimaryandsecondaryactivities.,Resourcedriversarefactorsthatmeasuretheconsumptionofresourcesbyactivities.,KeycharacteristicsofABCimplementation应用之关键:1.thenonunit-basedcostsshouldbeasignificantpercentageoftotaloverheadcosts.2.theconsumptionratiosofunit-basedandnonunit-basedactivitiesmustdiffer.3.thebenefitsofanABCsystemmustexceeditscosts.Activity-BasedCosting的优点:Inafunctional-basedcostsystem,thedemandforoverheadisassumedtobeexplainedonlybyunit-levelcostdrive