会计学系特色领域简报

義守大學管理學院

碩士在職專班管理會計學課程資訊簡介

上課時間

授課教師

聯絡方式每週三6:50pm

~9:30pm林文祥會計學系系主任會計博士/會計師行政大樓4樓系主任辦公室07-6577711-5401WARREN@ISU.EDU.TW課程評分方式

期末報告30%(分組)分組討論40%(分組)出席參與30%(個人)遲到40分鐘扣出席參與分數1分該天(堂)曠課扣出席參與分數3分成本概念簡介課程一：成本會計課程內容分批成本制

分步成本制

作業基礎成本制個案討論及文獻閱讀CVP分析課程二：預算規劃課程內容營業預算

資本預算

電腦操作及個案探討利潤規劃

非例行性決策課程三：管理會計課程內容責任會計

績效衡量定價決策新管理會計技術參考用書案例一星期三7:00PM魔術秀$1,000星期三7:00PM演唱會$500票不可退兩者皆購入你應選擇哪一項參加?案例二產品自製成本如下:

直接材料10直接人工15

變動製造費用5固定製造費用3

變動銷管4固定銷管2有一特殊訂單上門,要求以售價$33購買,你若是老闆你的決策是接受與否?案例三當公司資源受限,如何決定生產?A產品售價$100,每單位變動成本$40,每單位固定成本$20,每單位耗時4小時B產品售價$120,每單位變動成本$50,每單位固定成本$40,每單位耗時2小時在人工小時有限下,應生產何項產品?WEEK1PMBAAnIntroductiontoCostTermsandPurposesBasicCostTerminology

基本成本術語Cost–sacrificedresourcetoachieveaspecificobjectiveActualCost–acostthathasoccurredBudgetedCost–apredictedcostCostObject–anythingofinterestforwhichacostisdesiredBasicCostTerminologyCostAccumulation–acollectionofcostdatainanorganizedmannerCostAssignment–ageneraltermthatincludesgatheringaccumulatedcoststoacostobject.Thisincludes:TracingaccumulatedcostswithadirectrelationshiptothecostobjectandAllocatingaccumulatedcostswithanindirectrelationshiptoacostobjectDirectandIndirectCostsDirectCosts–canbeconvenientlyandeconomicallytraced(tracked)toacostobjectIndirectCosts–cannotbeconvenientlyoreconomicallytraced(tracked)toacostobject.Insteadofbeingtraced,thesecostsareallocatedtoacostobjectinarationalandsystematicmannerCostExamplesDirectCostsPartsAssemblylinewagesIndirectCostsElectricityRentPropertytaxesFactorsAffectingDirect/IndirectCostClassificationCostMaterialityAvailabilityofInformation-gatheringTechnologyOperationalDesignCostBehaviorVariableCosts–changesintotalinproportiontochangesintherelatedlevelofactivityorvolumeFixedCosts–remainunchangedintotalregardlessofchangesintherelatedlevelofactivityorvolumeCostsarefixedorvariableonlywithrespecttoaspecificactivityoragiventimeperiodCostBehavior,continuedVariablecosts–areconstantonaper-unitbasis.Ifaproducttakes5poundsofmaterialseach,itstaysthesameperunitregardlessofwhetherone,ten,orathousandunitsareproducedFixedcosts–changeinverselywiththelevelofproduction.Asmoreunitsareproduced,thesamefixedcostisspreadovermoreandmoreunits,reducingthecostperunitCostBehaviorSummarizedTotalDollarsCostperUnitVariableCostsChangeinproportionwithoutputMoreoutput=MorecostUnchangedinrelationtooutputFixedCostsUnchangedinrelationtooutputChangeinverselywithoutputMoreoutput=lowercostperunitTotalDollarsCostperUnitVariableCostsChangeinproportionwithoutputMoreoutput=MorecostUnchangedinrelationtooutputFixedCostsUnchangedinrelationtooutputChangeinverselywithoutputMoreoutput=lowercostperunitOtherCostConceptsCostDriver–avariablethatcausallyaffectscostsoveragiventimespanRelevantRange–thebandofnormalactivitylevel(orvolume)inwhichthereisaspecificrelationshipbetweenthelevelofactivity(orvolume)andagivencostForexample,fixedcostsarefixedonlywithintherelevantrange.ACostCaveat關於成本的警告Unitcostsshouldbeusedcautiously.Sinceunitcostschangewithadifferentlevelofoutputorvolume,itmaybemoreprudenttobasedecisionsonatotaldollarbasis.DifferentTypesofFirmsManufacturing-sectorcompanies–createandselltheirownproductsMerchandising-sectorcompanies–productresellersService-sectorcompaniesTypesofInventoriesDirectMaterials–resourcesinstockandavailableforuseWork-in-Process(orprogress)–productsstartedbutnotyetcompleted.OftenabbreviatedasWIPFinishedGoods–productscompletedandreadyforsaleTypesofProductCostsDirectMaterialsDirectLaborIndirectManufacturing–factorycoststhatarenottraceabletotheproduct.AlsoknownasManufacturingOverheadcostsorFactoryOverheadcostsDistinctionsBetweenCostsInventoriableCosts–productmanufacturingcosts.Thesecostsarecapitalizedasassets(inventory)untiltheyaresoldandtransferredtoCostofGoodsSoldPeriodCosts–havenofuturevalueandareexpensedasincurredCostFlowsTheCostofGoodsManufacturedandtheCostofGoodsSoldsectionoftheincomestatementareaccountingrepresentationsoftheactualflowofcoststhroughaproductionsystem.Notetheimportanceofinventoryaccountsinthefollowingaccountingreports,andinthecostflowchartCostofGoodsManufacturedCalculatesthecostofDirectMaterialsUsedAccumulatesthethreeproductcostsforthecurrentperiodAdjuststhecurrentperiodmanufacturingcoststoaccountforunitsactuallycompletedIncomeStatementFigurecarriesforwardfromtheScheduleofCostofGoodsManufacturedPeriodCostsareexpensedasincurredCostFlowchartOtherCostConsiderationsPrimecostisatermreferringtoalldirectmanufacturingcosts(laborandmaterials)Conversioncostisatermreferringtodirectlaborandfactoryoverheadcosts,collectivelyOvertimel