ABC成本分析法概述(英文版)

Topic6

Activity-BasedCosting

MAA703ManagementAccounting1EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess: 1.servicedepartmentcostsare allocated toproductiondepartments. 2.productiondepartmentoverheadcosts areallocatedtoproductsusinga volume-basedpredetermined overheadrate.2Productcostsdon’tmakesenseProblem:TheremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcostsTheresult:High-volumesimpleproductsareover-costedandover-pricedLow-volumecomplexproductsareunder-costedandunder-priced3PlantwideOverheadRatesCompanieshavetendedtousedirectlabour

astheoverheadapplicationbase.Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost.Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment.4Atwostageprocessisnecessarybecausecosts

areallocatedtodepartments

andthentoproducts.FinishingDepartmentShippingDepartmentPaintingDepartmentDepartmentalOverheadRates5Department1Department2Department3CostpoolsIndirectLaborIndirectMaterialsOtherOverheadStageOne:CostsassignedtopoolsDepartmentalOverheadRates6Department1Department2Department3CostpoolsStageOne:Costsassignedtopools

ProductsStageTwo:CostsappliedtoproductsDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead7Department1Department2Department3CostpoolsStageOne:Costsassignedtopools

ProductsStageTwo:CostsappliedtoproductsDirectLabourHoursMachineHoursRawMaterialsCostDepartmentalAllocationBasesDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead8CostDistortionscausedby2-stageallocationsThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforassigningthesecoststoproductsWhy? 1.Allocationsarebasedonunitorvolume relatedmeasures. 2.Differentproductsconsumedifferent amountsofsupportactivities.9QuestionableprofitmarginsTocompeteinthemarketplace,somecompanieshavehadtocutthepricesofhighvolumepopularitems.But Theyhavebeenabletoachievehighmark-upsonlowvolumespecialtyproducts.10ErosionofcompanyprofitsPricecutsproduceincreasedsalesinunitsbutdecreasedtotalrevenueHighmark-upsonspecialtyproductsdidn’toffsetthefallinprofitmarginsofhighvolumeproducts11CausesofproblemsIncreasedproductdiversitychangingcoststructuresuseofvolume-basedcostdriversHaveresultedin:

distortedproductcosts12Solution:ActivityBasedCostingABCusescostdriversthatdirectlylinkactivitiesperformedtoproductsmade.costdriversareselectedwhichmeasuretheaveragedemandplacedoneachactivitybyeachproduct.activitycostpoolsareassignedtoproductsinproportiontothewaythattheyconsumeeachactivity.13Solution:ActivityBasedCostingACTIVITIESCONSUMERESOURCESPRODUCTSCONSUMEACTIVITIESActivitiesareusedtolink

resourcecoststoproducts14ActivityBasedCosting(ABC)Theobjectiveofactivity-basedcostingistounderstandthecausesofoverheadcostsandtoidentifytherealprofitabilityofproductsandcustomers.ABCisagoodsupplementtoourtraditionalcostsystemIagree!15Overheadratesmaybebasedonactivityatcapacity.ActivityBasedCosting(ABC)Activity-BasedCostingBothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts.Somemanufacturingcostsmaybeexcludedfromproductcosts.Thereareanumberofcostpools,eachof

whichisallocatedusingauniquemeasureofactivity.Allocationbasesoftendifferfromtraditionalcostingsystems.16HowCostsareTreatedUnderActivity-BasedCostingLevelofComplexityOverheadAllocation

PlantwideOverheadRateDepartmentalOverheadRatesActivityBasedCosting17Activity-basedcostingisawayofmeasuringboththecostofcostobjectsandtheperformanceofactivitiescanhelpsolveproblemssuchasdistortedproductcostspoorcostcontroltheformofABCadopteddependsontheproblemsthatneedtobeaddressed18DesigninganABCSystemCostObjects(e.g.,productsandcustomers)ActivitiesConsumptionofResourcesCost1920IdentifyingandDefiningActivitiesAnACTIVITYisapartoftheproductionprocessforwhichmanagementwantsaseparatereportingofcosts.Unit-LevelActivitiesBatch-LevelActivitiesProduct-sustainingActivitiesFacility-sustainingActivities21OutputUnit-LevelCosts...areresourcessacrificedonactivitiesperformedoneachindividualunitofproductorservicee.g.EnergyusedbymachinesMachinedepreciationorrepairs TheKeyQuestion:Doestheamountoftheactivitycostpoolincreasewiththenumberofunitsproduced?22Batch-LevelCosts...areresourcessacrificedonactivitiesthatarerelatedtoabatchofunitsratherthantoeachindividualunitofproductorservice.Set-upactivitycostsmaybedrivenbyset-uphours.Thiswilldependonthenumberset-upscarriedouti.e.onthenumberofbatchesproducedandthetimeeachset-uptakes.23Product-Sustaining...(orservice-sustaining)costsareresourcessacrificedonactivitiesundertakentosupportindividualproductsorservices. Designcostsmaybedrivenbythetimespentbyengineersdesigningtheproductitselfandplanninghowitwillbemade.24Facility-SustainingCosts...areresourcessacrificedonactivitiesthatcannotbetracedtoindividualproductsorservicesbutwhichsupporttheorganizationasawhole.GeneraladministrationrentbuildingsecurityCEO’ssalary25DifferentformsofABCSimpleapproach-includesmanufacturingoverheadonlyABCsystemforallindirectcosts-includesmanufacturingandnon-manufacturingcostsComprehensivesystem-includesallproduct-relatedcosts,exceptdirectmaterial26TheMechanicsofABCClassicBrassLtdmakesfinelymachinedbrassfittingsforavarietyofapplications.Forthiscompany,theultimatecostobjectsare:Products,Customerorders,andCustomers.Oneoverheadcost-shipping-canbetraceddirectlytocustomerorders.Thecompany’sactivitycostpoolsareshownonthenextslide.27Step1:IdentifyandDefineActivitiesandActivityCostPoolsAtClassicBrass,theABCteam,selectedthefollowingactivitycostpoolsandactivitymeasures:28Step1:IdentifyandDefineActivitiesandActivityCostPoolsCustomerOrders-assignedallcostsofresourcesthatareconsumedbytakingandprocessingcustomerorders.ProductDesigns-assignedallcostsofresourcesconsumedbydesigningproducts.OrderSize-assignedallcostsofresourcesconsumedasaconsequenceofthenumberofunitsproduced.CustomerRelations–assignedallcostsassociatedwithmaintainingrelationswithcustomers.Other–assignedalloverheadcoststhatarenotassociatedwiththeothercostpools.29Step2:WheneverPossible,DirectlyTraceOverheadCoststoActivitiesandCostObjects30Step3:AssignCoststoActivityCostPoolsAtClassicBrassthefollowingdistributionofresourceconsumptionacrossactivitycostpoolsisdetermined.**Notincludedbecausetheyaredirectlytracedtocustomerorders.31Indirectfactorywages$500,000Percentconsumedbycustomerorders25%$125,000Step3:AssignCoststoActivityCostPools32Factoryequipmentdepreciation$300,000Percentconsumedbycustomerorders20%$60,000Step3:AssignCoststoActivityCostPools33Step3:AssignCoststoActivityCostPools34Step4:CalculateActivityRatesDirectMaterialsDirectLaborShippingCostsOverheadCostsTracedTracedTracedCostObjects:Products,CustomerOrders,Customers35Step4:CalculateActivityRatesDirectMaterialsDirectLaborShippingCostsOrderSizeCustomerOrdersProductDesignCustomerRelationsOtherOverheadCostsCostObjects:Products,CustomerOrders,CustomersFirst-StageAllocation36Step4:CalculateActivityRatesDirectMaterialsDirectLaborShippingCostsCostObjects:Products,CustomerOrders,CustomersOrderSizeCustomerOrdersProductDesignCustomerRelationsOtherOverheadCostsFirst-StageAllocationSecond-StageAllocations$/MH$/Order$/Design$/CustomerUnallocated37Step4:CalculateActivityRatesTheABCteamestimatesthatClassicBrasswillhavethefollowingtotalactivitiesforeachactivitycostpool...1,000customerorders,200newdesigns,20,000machine-hours100customers.Nowtheteamcancomputetheindividualactivityratesbydividingthetotalcostforeachactivitybythetotalactivitylevels38Step4:CalculateActivityRatesAfterthefirst-stageallocationiscomplete,computationofactivityratesforeachactivitycostpoolcanbedoneasfollows:÷÷÷÷39Step5:AssignCoststoCostObjectsLet’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$25.40Step5:AssignCoststoCostObjectsThecustomer-levelcostisassignedtocustomersdirectly;itisnotassignedtoproducts.41Step6:PrepareManagementReports42Step6:PrepareManagementReports43Step6:PrepareManagementReportsCustomerProfitabilityAnalysis44ProductMarginsTraditional

CostAccountingSystem(MH=machinehour)Predeterminedmanufacturingoverheadrate$1,000,00020,000MH=$50/MH=400unitsx0.5MH/unitx$50/MH=$10,00045DifferencesBetweenABCandTraditionalProductCostingABCwillordinarilyshiftoverheadcostsfromhigh-volumeproductsproducedinlargebatchestolow-volumeproductsproducedinsmallbatches.UnderABCbothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts.Organization-sustainingcostsandthecostsofidlecapacityarenotassignedtoproducts.46Activity-basedversusconventionalproductcostsConventionalcostingassumesproductcostsaredrivenbyvolume-basedcostdriversConventionalcostingignoresbatchsize-unitsproducedinlargebatchesconsumearelativelylowamountperunitofbatchcostsABCcanincludenon-manufacturingcosts47ABCbenefitswillbegreatestwhere...Overheadcostsareasignificantproportionoftotalcost,andalargepartofoverheadisnotdirectlyrelatedtoproductionvolumeThebusinesshasadiverseproductrange,andtheindividualproducts’useofsupportresourcesdiffersfromtheiruseofvolume-basedcostdrivers48ABCbenefitswillbegreatestwhere...Productionactivityinvolvesdiversebatchsizesandproductcomplexity.Therearelikelytobehigh‘costs’associatedwithmakinginappropriatedecisions,basedoninaccurateproductcosts.Thecostofdesigning,implementingandmaintaininganABCsystemisrelativelylowduetosophisticatedITsupport49ImpedimentstointroducingABCLackofawarenessofABCUncertaintyaboutthepotentialbenefitsfromABCFirmsunderstandtheneedforchangebutareconcernedabouttheextensiveresourcerequirementstoimplementABCResistancetochangeamongmanagersandemployeesReadingbyBoothandGiacobbe50Otheractivity-basedcostingissuesSourcesofvariationsintypesofABCincludewhetheractual(past)orbudgetedcostsareanalysedtheimplementationisaone-offprojectoranon-goingsystemcostobjects,otherthanproducts,areincluded51Otheractivity-basedcostingissuesImplicationsofexcesscapacityABCestimatesthecostofresourcesusedtoperformactivitiestoproduceandsellproducts,whichmaynotalwaysequalthecostofresourcessuppliedneedtoaccountforthecostsofunusedcapacitywhenbudgetedcostshavebeenusedtogenerateactivity-basedproductcosts52Otheractivity-basedcostingissuesBehaviouralissueschangecanbeperceivedasthreateningABCmayrequirechangesindatacollectedandcollectionandanalysisprocedures‘bottom-up’changemanagementmaygivesomedegreeofownershipofanychangescausedbyABCmanagementmustbeseenascommittedtothechangeprocess53Limitationsofactivity-basedcostingIfahighleveloffacility-levelcostsareallocatedtoproducts,thiscanleadtoanarbitraryelementofproductcostUnitisedbatch,productandfacility-levelcostscanleadtoproductcoststhatareoflimitedusefordecisionmakingThecostofupdatinganABCsystemcanbeveryhigh,butthisisneededtoavoidproducingoutdated,irrelevantinformation54Activity-basedcostinginserviceorganisationsABCcanbedifficulttoimplementinservicefirms,becausehighlevelsoffacilitycostscauseproblemswithcostingservicesindividualactivitiesaredifficulttoidentifybecausetheyarenon-repetitiveanon-repetitiveproductionenvironmentmakesitdifficulttoidentifyserviceoutputs55Activity-basedmanagement(ABM)Processofusinginformationfromactivity-basedcostingtoanalyseactivities,costdriversandperformancesothatcustomervalueandprofitabilityareimprovedCustomervaluethefeaturesofaproductwhichcustomersarewillingtopay56UsingABMtoreducecostsIdentifythemajoropportunitiesforcostreductionDeterminetherealcausesofthesecostsDevelopaprogramtoeliminatethecauses,and,therefore,thecostsIntroduceperformancemeasurestomonitortheeffectivenessofcostreductionefforts57IdentifyingthemajoropportunitiesforcostreductionValue-addedactivitiesessentialtothecustomer,orbusinessNon-value-addedactivitiescanbeeliminatedwithoutdetrimenttoeitherthecustomersorthebusiness58Value-AddedCostsAvalue-addedcostisacostthatcustomersperceiveasaddingvalue,orutility,toaproductorservicee.g.foracomputer:AdequatememoryPre-loadedsoftwareReliabilityEasy-to-usekeyboards59Non-value-addedcostsAnon-value-addedcostisacostthatcustomersdonotperceiveasaddingvalue,orutility,toaproductorservice.CostofexpeditingReworkRepairMaterialinspectionIdletime60Activity-BasedManagementABMcanbeusedforProductpricingandmixdecisionsCostreductionandprocessimprovementdecisionsDesigndecisions61ProductPricingandMixDecisionsABCgivesmanagementinsightintothecoststructuresformakingandsellingadiverserangeofproducts.Itprovidesmoreaccurateproductcostinformationandmoredetailedinformationoncostsofactivitiesandthedriversofthosecosts.62CostReductionandProcessImprovementDecisionsManufacturinganddistributionpersonneluseABCsystemstofocusoncostreductionefforts.Managerssetcost-reductiontargetsintermsofreducingthecostperunitofthecost-allocationbase.63DesignDecisionsManagementcanidentifyandevaluatenewdesignstoimproveperformancebyevaluatinghowproductandprocessdesignsaffectactivitiesandcosts.Companiescanworkwiththeircustomerstoevaluatethecostsandpricesofalternativedesignchoices.64Just-In-TimeProductionSystemsJust-in-time(JIT)productionsystems

takea“demandpull”approachinwhichgoodsareonlymanufacturedwhenneededtosatisfycustomerorders.Demandtriggerseachstepoftheproductionprocess,startingwithcustomerdemandforafinishedproductattheendoftheprocess,tothedemandfordirectmaterialsatthebeginningoftheprocess.65MajorFeaturesofaJITSystemThefivemajorfeaturesofaJITsystemare:OrganizingproductioninmanufacturingcellsHiringandretainingmulti-skilledworkersEmphasizingto