成本与管理会计亨格瑞第13版英文版CA05

Activity-BasedCostingandActivity-BasedManagementCHAPTER52024/2/41LEARNINGOBJECTIVESExplainhowbroadaveragingundercostsandovercostsproductsorservicesPresentthreeguidelinesforrefiningacostingsystemDistinguishbetweensimpleandactivity-basedcostingsystemsDescribeafour-partcosthierarchyCostproductsorservicesusingactivity-basedcostingExplainhowactivity-basedcostingsystemsareusedinactivity-basedmanagementCompareactivity-basedcostingsystemsanddepartmentcostingsystemsEvaluatethecostsandbenefitsofimplementingactivity-basedcostingsystems2024/2/42StructureofLectureUnder-andover-costing–whyithappens?ActivityBasedCosting(ABC)IndicatorsofneedforABCABCsystemDifferencebetweenABCandTraditionalProductCostsActivityBasedManagement(ABM)Valueandnon-valueaddedcosts2024/2/43LEARNINGOBJECTIVE1Explainhowbroadaveragingundercostsandovercostsproductsorservices2024/2/44BackgroundEasytotraceDirectmaterialsanddirectlaborcostsOverheadcannotbetracedeasilyandmustbeallocatedwithestimates.RecallthatFactoryOverheadisappliedtoproductioninarationalandsystematicmanner,usingsometypeofaveraging.Thereareavarietyofmethodstoaccomplishthisgoal.SimpleMethodsComplexMethodsUnrealisticRealistic2024/2/45entreedessertdrinkstotalemma110415james2081442jessica154827matthew144624total601632108average154827BroadAveragingandCross-subsidizationP1102024/2/46BroadAveragingandCross-subsidization,conts.Historically,firmsproducedalimitedvarietyofgoodswhiletheirindirectcostswererelativelysmall.Allocatingoverheadcostswassimple:usebroadaveragestoallocatecostsuniformlyregardlessofhowtheyareactuallyincurredTheuseofbroadaveragesinallocatingindirectcostscanhaveanumberofadverseconsequences.Traditionalproduct-costingmethodsuseasingleindirectcostratetoallocatecoststoallproducts.2024/2/47BroadAveragingandCross-subsidization,conts.Differentproductsconsumeactivitiesatdifferentrates,traditionalcostingdoesnotrecognizethesedifferences.Peanut-buttercostingusesbroadaveragestoassign(orspread)costsuniformlytocostobjects.Theresultcanbeundercostingorovercostingofproducts.Overcosting–aproductconsumesalowlevelofresourcesbutisallocatedhighcostsperunit(Emma’sdinner)Undercosting–aproductconsumesahighlevelofresourcesbutisallocatedlowcostsperunit(James’sdinner)2024/2/48BroadAveragingandCross-subsidization,conts.Whenacompanyhasasituationinwhichundercostingorovercostingofproductsoccurs,thisisreferredtoasproduct-costcross-subsidization.P110Theresultsofovercostingoneproductandundercostinganother.Theovercostedproductabsorbstoomuchcost,makingitseemlessprofitablethanitreallyis.Theundercostedproductisleftwithtoolittlecost,makingitseemmoreprofitablethanitreallyis.2024/2/49TheNeedforABCLinemanagersdonotbelievetheproductcostsreportsMarketingdoesnotusecostsreportsforpricingdecisionsProduct-lineprofitmarginsarehardtoexplainSalesareincreasing,butprofitsaredeclining.SomeproductsthathavereportedhighprofitmarginsarenotsoldbycompetitorsDirectlaborisasmallpercentageoftotalcosts2024/2/410LEARNINGOBJECTIVE2Presentthreeguidelinesforrefiningacostingsystem2024/2/411RationaleforRefiningCostingSystemIncreaseinproductdiversityAdvancesinITCompetitioninmarketsIncreaseinIndirectCostsStrategicdecisionPricedecisionMarketdecisionMaketracemorecost-effectiveProvidemoredataMultiplecostdriverpoolsAdvanceinproductandprocesstechnologyincreaseindirectcost,lowerdirectcostsCustomizedproductsDifferentiatefromcompetitorsGuidelinesforRefiningacostsystems1.Direct-costtracingclassifyasmanyofthetotalcostsasdirectcostsasiseconomicallyfeasible.2.Indirect-costpoolsexpandthenumberofcostpoolsuntileachofthesepoolsishomogeneous.3.Cost-allocationbasisidentifythepreferredcost-allocationbaseforeachindirect-costpool.2024/2/412RefiningaCostingSystemArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.P115Increaseinproductdiversity.Thegrowingdemandforcustomizedproductshasledtoproductdiversitywiththeresultthatproductsdemanddifferinglevelsofresources.2024/2/413RefiningaCostingSystem,contsArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.Increaseinindirectcosts.Withmoderntechnology,companieshaveexperiencedadecreaseindirectcostswitharesultingincreaseinindirectcosts.Competitioninproductmarkets.Marketshavebecomemorecompetitive,forcingmanagerstoobtainmoreaccuratecostinformationtohelpthemmakestrategicdecisions.2024/2/414RefiningaCostingSystem,contsThreeguidelinesarepresentedforrefiningacostingsystem.Direct-costtracing.Identifyasmanydirectcostsasiseconomicallyfeasible.Indirect-costpools.Expandthenumberofcostpoolssothateachpoolissomewhathomogeneous.Eachcostinthepoolhasasimilarcause-and-effectrelationshipwithasinglecostdriver.Cost-allocationbases.Thecostdriverservesasthecostallocationbaseforeachhomogeneousindirect-costpool.2024/2/415LEARNINGOBJECTIVE3Distinguishbetweensimpleandactivity-basedcostingsystems2024/2/416RefiningaCostingSystem,contsAsimplecostingsystemhasfewindirect(oftenone)costratesandallocatescostsbroadly.Intoday’scomplexmanufacturingenvironment,thiscanleadtoinaccurateproductcosts.Anactivity-basedsystem(ABC)identifiesactivitiesasfundamentalcostobjects.Costsarethenassignedtotheactivitiesandallocatedtotheindividualproducts.SimpleMethodsComplexMethodsUnrealisticRealistic2024/2/417RefiningaCostingSystem,contsAnExampleConsideranexampleoftwoproductsofCactusJelly:RegularandDeluxeDe-spinedCactiCorpsellsequalquantitiesofeachRegularsellsfor$40perjar,andDeluxe$50BothproductshavethesameDirectMaterialscostsDeluxetakestwiceasmuchDirectLaborduetotheextensivede-spiningrequired2024/2/418RefiningaCostingSystem,contsAnExample,continuedBasedonthepreviousassumptions,costscouldbeallocated,basedonunits,asfollows:12344232024/2/419RefiningaCostingSystem,contsAnExample,continuedOritcouldbecosteddifferentlyusinganothercostdriver,inthiscase,DirectLaborHours12344232024/2/420RefiningaCostingSystem,contsAnExample,continuedOritcouldbecostedusingtwoseparatecostdrivers.UsingmultiplecostdriversiscalledActivity-BasedCostingDriverscouldbeanyrelevantorrelatedactivityNumberofPatientsNumberofMealsPounds,Gallons,Barrels,Board-Feet,etc.ThenextslidedisplayscostallocationfortheCactusJellyusingtwonewdriverstogether2024/2/42112RefiningaCostingSystem,conts2024/2/422RefiningaCostingSystem,contsABCyieldsdifferentcostperunitresultsascomparedtotheprevioussingle-drivermethods:32024/2/423RefiningaCostingSystem,contsAnExample,concluded:DifferentCostsLeadtoDifferentProfits2024/2/424Activity-basedcostingP1162024/2/425DesigninganABCSystemCostObjects(e.g.,productsandcustomers)ActivitiesConsumptionofResourcesCostProductsConsumeActivitiesActivitiesConsumeResourcesReasoningforABC2024/2/426Activity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.P117Step1: Identifytheproductsthatarethechosencostobjects.Step2: Identifythedirectcostsoftheproducts.Step3: Selecttheactivitiesandcost-allocationbasestouseforallocatingindirectcoststotheproducts.2024/2/427Activity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.Step4: Identifytheindirectcostsassociatedwitheachcost-allocationbase(activity).Step5: Computetherateperunitofeachcost-allocationbase(activity)usedtoallocateindirectcoststotheproducts.Step6: Computetheindirectcostsallocatedtotheproducts.2024/2/428Activity-basedcosting,conts.Inordertoimplementactivity-basedcosting,aseven-stepprocedureshouldbefollowed.Step7: Computethetotalcostsoftheproductsbyaddingalldirectandindirectcostsassignedtotheproducts.Thisprocessisnotastrictstep-by-stepprocedure.Youmaygettoonestepandrealizeyouneedtorevisesomethingyoudidinapreviousstep,soyouwillfrequentlyfindyourselfgoingbacktoapreviousstepinimplementinganactivity-basedcostingsystem.2024/2/429Activity-basedcosting,conts.ABCisgenerallyperceivedtoproducesuperiorcostingfiguresduetotheuseofmultipledriversacrossmultiplelevels.ABCisonlyasgoodasthedriversselected,andtheiractualrelationshiptocosts.Poorlychosendriverswillproduceinaccuratecosts,evenwithABC.2024/2/430LEARNINGOBJECTIVE4Describeafour-partcosthierarchy2024/2/431Activity-basedcosting,conts.CostHierarchies.InanABCsystem,costsarecategorizedonthebasisofthedifferenttypesofcostdriversutilized.ABCsystemscommonlyuseacosthierarchyhavingfourlevels.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Outputunit-levelcostsarethecostsofactivitiesperformedoneachindividualunitofaproductorservice.Thesecostsincreaseasthenumberofunitsproducedincreases.2024/2/432Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Batch-levelcostsarethecostsofactivitiesrelatedtoagroupofunitsofproductsorservicesratherthantheindividualunit.Set-upcostsareanexampleofbatchlevelcosts,asthiscostisincurredonceforeachbatch,regardlessofthesizeofthebatch.2024/2/433Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P119Product-sustainingcosts(service-sustainingcosts)arethecostsofactivitiesundertakentosupportindividualproductsorservicesregardlessofthenumberofunitsorbatchesproduced.Designcostsareanexampleofthistypeofcost.2024/2/434Activity-basedcosting,conts.CostHierarchies.Thesecostdriversdifferintheirrelationshipbetweentheindirectcostandtheproductorservice.P120Facility-sustainingcostsarethecostsofactivitiesthatcannotbetracedtoindividualproductsorservicesbutsupporttheorganizationasawhole.Examplesofthistypeofcostincludegeneraladministration,rent,andbuildingsecurity.Thesecostsusuallylackacause-and-effectrelationshipbetweenthecostandtheallocationbase.2024/2/435LEARNINGOBJECTIVE5Costproductsorservicesusingactivity-basedcosting2024/2/436Activity-basedcosting,conts.AnotherExampleamajorautomobilemanufacturer,Plastimmakestwotypesoflenses:acomplexlens,CL5,andasimplelens,S3.P111-11315000complexlensCL5,and60000simplelensS3Plastimplanstouse39750directmanufacturinglabor-hours,use9750directmanufacturinglabor-hourstoCL5Indirectcosts23850002024/2/437Exampleforpresentation:BackgroundSimplecostingsystematplastimcorporation,produceS3andCL5,p112MoldsModificationsforkindsmoldedFinished,cleaned,andinspectedpackedDeliveredaswholerepairedRelativewithqualityDesignManufacturingDistributionCustomerservice1.operatingatcapacity2.high-qualityproductsresultsinminimalcustomer-servicecosts2024/2/438ConflictbetweenS3andCL5Marketenforce:manycompetitorons3Price:S3,$63Newsupplier,$53S3Marketenforce:NocompetitorPrice:CL5,$CL5Plastim?Unprofitable,giveup.Lowerthepriceorreducingthecostprofitable,enhanceProducemorePriceoninventorycost,onlyallocatemanufacturingcost2024/2/439Activity-basedcosting,conts.SimpleMethodsP1132024/2/440Activity-basedcosting,conts.SimpleMethodsP1132024/2/441complexMethodsP122Activity-basedcosting,conts.2024/2/442P122Activity-basedcosting,conts.2024/2/443SimplevscomplexMethodsP123Activity-basedcosting,conts.2024/2/444P125Activity-basedcosting,conts.2024/2/445DifferencesBetweenABCandTraditionalProductCostsP124Productmarginsaredifferentforfourreasons:Traditionalcostingassignsdesigncoststobothproductsbasedonmachinehours.ABCassignsproductdesigncoststoaproductonlyifproductdesignworkisrequired.Traditionalcostingassignscustomerordercosts,abatch-levelcost,usingaunit-levelallocationbase,machinehours.ABCassignsthesebatch-levelcostsusingabatch-levelactivitymeasure.Traditionalcostingassignsonlymanufacturingcoststoproducts.ABCalsoassignsnonmanufacturingcoststoproducts.Traditionalcostingassignsallmanufacturingcoststoproducts.TheABCsystemdoesnotassignorganization-sustainingmanufacturingcoststotheproducts.2024/2/446DifferencesBetweenABCand

TraditionalProductCostsManufacturing

costsNonmanufacturing

costsABCassignsbothtypesofcoststoproducts.Traditional

productcostingABC

productcosting2024/2/447DifferencesBetweenABCand

TraditionalProductCostsPlantwideOverheadRateDepartmentalOverheadRatesActivity–BasedCostingNumberofcostpoolsLevelofcomplexityABCusesmorecostpools.2024/2/448DifferencesBetweenABCand

TraditionalProductCostsABCusesmoreallocationbases.TraditionalCostingNumberof

AllocationBasesABCBasesusually

relysolelyon

volume

measures.Volume

measures

plusother

bases.2024/2/449ConclusionsEachmethodismathematicallycorrectandacceptableEachmethodyieldsadifferentcostfigure,whichwillleadtodifferentGrossMargincalculationsOnlyOverheadisinvolved.TotalCostsforthefirmremainthesame–theyarejustallocatedtodifferentcostobjectswithinthefirmABCisgenerallyperceivedtoproducesuperiorcostingfiguresduetotheuseofmultipledriversacrossmultiplelevelsABCisonlyasgoodasthedriversselected,andtheiractualrelationshiptocosts.Poorlychosendriverswillproduceinaccuratecosts,evenwithABCSelectionoftheappropriatemethodanddriversshouldbebasedonexperience,industrypractices,aswellasacost-benefitanalysisofeachoptionunderconsideration2024/2/450Activity-BasedCostingandExternalReportingMostcompaniesdonotuseABCforexternalreportingbecause...Externalreportsarelessdetailedthaninternalreports.Itmaybedifficulttomakechangestothecompany’saccountingsystem.ABCdoesnotconformtoGAAP.Auditorsmaybesuspectofthesubjectiveallocationprocessbasedoninterviewswithemployees.2024/2/451LEARNINGOBJECTIVE6Explainhowactivity-basedcostingsystemsareusedinactivity-basedmanagement2024/2/452Activity-BasedManagementActivity-basedmanagement(ABM)isamethodofmanagementdecisionmakingthatusesactivity-basedcostinginformationtoimprovecustomersatisfactionandprofitability.P124Activity-basedmanagementallowscompaniestobetterplanandmanagetheiractivities.ABMisdefinedbroadlytoincludedecisionsaboutPricingandproductmixCostreductionProcessimprovementProductdesign2024/2/453作业本钱法的二维观念继续运营本钱分配观资源过程分析作业本钱对象过程观Activity-BasedManagement,conts.2024/2/454TheRoleofABC/MTools2024/2/455WhatABMdoes…Analysisand

ClassificationValue-

added

costsActivitiesContinuallyEvaluate

andImproveAvalue-addedcostisacostthatcustomersperceiveasaddingvalue,orutility,toaproductorservice:AdequatememoryPre-loadedsoftwareReliabilityEasy-to-usekeyboardsValue-AddedCostsNonvalue-

added

ActivitiesReduceor

Eliminate2024/2/456UsingABMtoEliminateNon-Value-AddedActivitiesandCostsIdentifyActivities.IdentifyNon-Value-AddedActivities.UnderstandActivityLinkages,RootCauses,andTriggers.

EstablishPerformanceMeasures.ReportNon-Value-AddedCosts.SpecifypartsSelectvendorReceivepartsProducegoodsInspectfinishedgoodsReworkdefectiveproducts2024/2/457AchievingCostReductionActivityReductionActivityEliminationActivitySelectionActivitySharingReduceNon-Value-AddedCosts2024/2/458Whydoorganizationshaveincentivestoeliminatenon-valueaddedactivities?CompetitorsareconstantlystrivingtocreatemorevalueforcustomersatlowercostTheorganizationcanapplythefreed-upresourcestovalue-addedactivitiesordistributethemtotheemployeesoftheorganization.CompetitioncanappearquicklyNon-valueAddedActivities2024/2/459KeystoSuccessfullyImplementingABCandABM1.OrganizationalCulture.2.Top-ManagementCommitment.3.ChangeChampion.4.ChangeProcess.5.ContinuingEducation.2024/2/460LEARNINGOBJECTIVE7Compareactivity-basedcostingsystemsanddepartmentcostingsystems2024/2/461Compareactivity-basedcostingsystemsanddepartmentcostingsystemsAcomparisonofactivity-basedcostingsystemsanddepartmentcostingsystemsP127CompaniesmayusecostingsystemsthathavefeaturesofABC,suchasmultiplecostpoolsandallocationbases.Ifthesesystemsdonotemphasizeindividualactivitybases,itmaybearefinedcostsystem,butcannotbecalledanactivity-basedcostingsystem.2024/2/462Compareactivity-basedcostingsystemsanddepartmentcostingsystems,conts.Acomparisonofactivity-basedcostingsystemsanddepartmentcostingsystemsOftencompanieswillmovefromasingl