第六章 作业成本制-1ppt课件

1、第六章 作業本钱制Activity-Based Costing ; 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 Cost Driver實施步驟：選擇同質之本钱庫與其本钱動因：同質之本钱庫係指可用一項共同之作業動因解釋其本钱變動之製造費用計算每一本钱庫之分攤率pool rate：即每一本钱庫每單位作業動因之本钱本钱庫分攤率(預估本钱庫各製造費用總額預估作業動因總耗用量以本钱庫分攤率將本钱庫製造費用分攤於產品分攤之製造費用本钱庫分攤率作業動因耗用之單位作業本钱制 (李pp711-723)以圖表20-1、圖表20

2、-3之資料為例；將整備與檢驗本钱歸為第一本钱庫以整備次數為作業動因，將電費與維護歸為第二本钱庫以機器小時為作業動因。第一階段：計算本钱庫分攤率第一本钱庫：以整備次數為作業動因 第二本钱庫：以機器小時為作業動因 整備本钱 $80,000 電費 $72,000 檢驗本钱 70,000 維護費 78,000 合計 $150,000 合計 $150,000第二本钱庫分攤率150,00060,000 2.50第一本钱庫分攤率150,00050,000 3,000作業本钱制第二階段：將本钱庫之製造費用分攤於產品作業本钱制作業動因之選擇：考慮(1)衡量本钱(2)作業動因與實際製造 費用之關係 作業本钱制作業

3、本钱制 作業本钱制 作業本钱制作業本钱制作業本钱制作業本钱制作業本钱制Shifting of Overhead Cost When a company installs an activity-based costing system, overhead cost is often shifted from the high-volume products to the low-volume products, with a higher unit cost resulting for the low-volume productsFirst, rather than treating ove

4、rhead cost as a lump amount and spreading it uniformly over all products, activity-based costing attempts to more accurately assign costs to specific products. Since low-volume products often require special equipment, special handling, and so forth, they typically are responsible for the incurrence

5、 of a disproportionately large amount of overhead costSecond, many overhead costs are incurred at the batch level. Since low-volume products typically have fewer units processed per batch than high-volume products, their average processing cost per unit is higher. For example, consider the cost of i

6、ssuing production orders, which is a batch activity, for Comtek Sound, Inc. As show in Exhibit 5-6, the average cost to Comtek Sound to issue a single production order is $375. However, fewer CD units(the low-volume product) are processed per production order than tape unitsShifting of Overhead Cost

7、 CD Units Tape UnitsNumber of units produced per year(a) 50,000 200,000Number of production orders issued per year(b) 400 800Number of units processed per production order(a)/(b) 125 250If we now spread the $375 cost to issue a production order over the number of units processed per order we get the following: CD Units Tape Units Cost to issue a production order(a) $375 $375 Number of units processed per production order(above)(b) 125 250Production order cost per unit(a)/(b) $3.00 $1.50Thus, the production order cost for a C