《成本与管理会计（英文）》课件-Chapter 9 Cost and Management Accounting

Part1:WhatistheActivities-BasedCostMethodChapter9

CostandManagement

AccountingTerminology:EnglishChineseTraditionalCost

Method传统成本法Activities-BasedCost

Method作业成本法Activity作业Resource资源Principle原理Product产品Maintenance维修Consume消耗CostandManagement

AccountingLead

inZhangSan,LiSiandWangWuaregoodfriendsfromtheiruniversitydays.Theyoftenatetogetherandsharedthebillequally.Whentheyareabouttograduate,theydecidetohaveabigdinnertoendtheirwonderfuluniversitylife.Tocelebratetheirgraduation,ZhangSanordersanexpensivebottleofredwine.However,whenitcomestothecheck,thethreeofthemargueoverthedistributionofthe

costCostandManagement

AccountingLead

inLisi:Ihavenottouchedadropofwineandshouldnotbeliableforthecostofred

wine.Wangwu:Ionlyhadaglassofredwineandshouldonlycoverafractionofthecostofthe

wine.CostandManagement

AccountingZhangsan:...

...树立成本意识、勤俭节约Cost-conscious、thrifty

and

frugalLead

inCostandManagement

AccountingThetechnicalbackgroundto

ABCSincethe1970s,theuseofcomputershasextendedtoallaspectsofbusiness

operationsOrdering Designing ManufacturingSellingControlledby

computerCoststructure

ofproductsDecreaseintheproportionofdirectmaterialanddirectlabour

costsSignificantincreaseintheproportionofmanufacturing

costsCostandManagement

AccountingFlexiblemanufacturingsystemsreplacethetraditionofmass

productionChangesinthetechnologicalandsocial

environmentIncreaseinmanufacturingcostsDecreaseinlabour

costsTraditionalcostingwillleadtocostshiftingissuesImprovedstandardof

livingDifferentiatedConsumer

ProductsIncreaseinnon-hourrelated

costsThesocialbackgroundtoABCCostandManagement

AccountingProductconsume

activitiesBasic

PrinciplesActivitiesconsume

resourcesEquipmentmaintenanceProduct

consumeactivitiesActivities

consumeresourcesMaintenanceworktobecarriedoutonequipmentduringtheproductionof

productsThelabourandmaterialsrequiredtomaintaintheequipmentBasicPrinciplesofActivities-BasedCostMethodCostandManagement

AccountingTwostageofthecalculation

ofABCThecalculationofActivities-BasedCost

MethodCostandManagement

AccountingProductconsume

activitiesActivitiesconsume

resourcesTheprincipleof"activitiesconsumeresourcesandproductionconsume

activities"Calculatingactivity-basedcostbytracingorallocatingresourcecoststojobsaccordingtoresource

driversAllocateactivity-basedcoststocostobjectsbasedonactivity

driversActivities-BasedCost

MethodCostandManagement

AccountingThecalculationofActivities-BasedCost

MethodTraditional

costmethodProduct

costsPeriod

costsDirect

materialsManufacturing

costsDirect

labourTotalmanufacturing

overheadsManage

productionSell

productsRaisingfundsfor

productionActivities-BasedCostMethodversusTraditionalCost

MethodsCostandManagement

AccountingABCAllunreasonableandineffectiveexpensesManufacturing

costsCostandManagement

AccountingProduct

costsManufacturing

overheadsNon-manufacturingcostsrelatedtoproductionDirectmaterialsDirect

labourOtherdirectresource

costsPeriod

costsActivities-BasedCostMethodversusTraditionalCost

MethodsProductcostundertheABCmethod>Productcostunderthetraditionalcost

methodActivities-BasedCostMethodversusTraditionalCost

MethodsCostandManagement

AccountingresourceManufacturingcenterProductactivityCostandManagement

AccountingactivityactivityactivityactivityactivityactivityActivities-BasedCost

MethodresourceresourceresourceresourceresourceresourceresourceresourceactivityactivityActivitycenterActivitycenterActivitycenterQuick

CheckThecalculationofcostunderABCmethodiscenteredon()

?ProductActivityResourseExpenseCostandManagement

AccountingQuick

CheckThebasicprincipleofABCisproductconsumeactivities，activitiesconsume

resources.TrueFalseCostandManagement

AccountingSummaryWhatistheActivities-BasedCost

MethodThebackgroundtoActivities-BasedCostMethod:theuseofcomputershasextendedtoallaspectsofbusinessoperations;FlexiblemanufacturingsystemsreplacethetraditionofmassproductionCostandManagement

AccountingTheprincipleandcalculationofABC:Productconsumeactivities,Activitiesconsume

resourcesKeydifferencesbetweenABCandTraditionalCostMethod:ProductcostundertheABCmethod>Productcostunderthetraditionalcost

method遵循事物在不断发展的客观规律Followingtheobjectivelawthatthingsareconstantly

evolvingPart2:RelatedconceptsoftheActivities-BasedCost

MethodChapter9

CostandManagement

AccountingTerminology:EnglishChineseTangible

resources有形资源Intangible

resources无形资源Resource

drivers资源动因Working

hour工时Traceable可追溯的Cost

object成本对象Activity

driver作业动因Activity作业CostandManagement

Accounting

Lead

in ShanghaiCostandManagement

AccountingNanjingJinanVariousthingsthatneedtobeconsumedtocarryoutbusiness

activitiesTangibleresourcesIntangible

resourcesResourcesTangibleresources:buildings,equipment,materials,products,etc.Intangibleresources:information,intellectualproperty,landuserights,

etc.CostandManagement

AccountingResourceTherelationshipbetweenresourcesand

activitiesTheactivityconsumesresourcesandtheresourcecostsareallocatedtotheactivityaccordingtotheresourcedriversResourcedrivers:howandwhyresourcesareconsumedbyactivities.Thatis,thewayhowthecostofeachresourceiscalculatedCostandManagement

AccountingResource

DriverConsumedby

ton“ton”Resource

driverCalculatinglabourcostsin

termsofworkers'working

hours“workinghours”Resource

driverResource

DriverCostandManagement

AccountingResourcesConsumedby

hourTherelationshipbetweenresourcesand

activitiesTheactivityconsumesresourcesandtheresourcecostsareallocatedtotheactivityaccordingtotheresource

driversResource

DriverCostandManagement

AccountingResourcedrivers:howandwhyresourcesareconsumedbyoperations,Thatis,thewayhowthecostofeachresourceiscalculatedStandardsforallocatingresourcecoststoactivity

centresResources

formaintenanceoperationscomponentstoolsequipmentlabourpower…Directlytraceabletomaintenance

activitiesCannotbe

tracedNeedtoconsiderwhatdriverstousefor

allocationResource

Driverlabourwaterand

electricity整体和部分是辩证统一的Thewholeandthepartsaredialectically

unitedCostandManagement

AccountingPowerisconsumedbymachinehoursLabourisconsumedbylabour

hoursallocatedbymachine

hoursallocatedbylabour

hoursResources

formaintenanceoperationscomponentstoolsequipmentlabourpower…Directlytraceabletomaintenance

activitiesCostandManagement

AccountingResource

DriverTotalcostofmaintenance=directlytraceableresource

costs+costsallocatedbyresource

driversResources

formaintenanceoperationscomponentstoolsequipmentlabourpower…Directlytraceabletomaintenance

activitiesCostandManagement

AccountingResource

DriverTaskperformedrepeatedlybyacompanyfora

specificpurposeAlinkbetweenresourcesandcost

objectsActivityItcanbeaveryspecifictaskoractivity,oritcanbeageneralcategoryoftasksor

activities.ActivityCostandManagement

AccountingTurningactivitiesAseparatetaskor

activityTurning

activitiesmilling

activitiesPlaner

activities…acategoryoftasksor

activitiesMachining

activitiesActivityCostandManagement

AccountingActivityPrimaryactivities:Activitiesthatareconsumedbytheproduct,serviceandthecustomer'sfinalcost

objectSecondaryactivities:Activitiesthatareconsumedbycostobjectsthatareintermediatetothemainactivitiesandraw

materialActivityCostandManagement

AccountingObjectofconsumptionleveland

importanceProduction-level

activityBatch-level

activityVariety-level

activityCustomer-level

activityFacility-level

activityActivityCostandManagement

AccountingActivityActivityCostandManagement

AccountingProduction-level

activityAactivitycarriedoutspecificallyforthebenefitofasingleproduct(orservice).Thenumberofsuchactivitiesvariesindirectproportiontothenumberofproducts(orservices).Includingproductprocessing,inspection,etc.Batchlevel

activityIstheactivitythatbenefitsabatchofproducts.Example:equipmentcommissioningandproductionpreparationforcertainbatchesofproductsor

services.ActivityVarietylevel

activityActivitiesdesignedtobenefitavarietyofproducts.Example:newproductdesign,productqualityfunction

improvement.Customerlevel

activityActivitiesthatserveaparticularcustomer.Example:technicalsupportforindividualcustomers,uniquepackaging,

etc.Facilitylevel

activityMainlytoprovidethebasicabilitytoproduceproducts.Example:corporatemanagementandcorporate

advertising.CostandManagement

AccountingCost

objectActivityconsumeCostandManagement

AccountingActivity

Driveractivity

driverActivity

DriverIsthewayandthereasonthattheactivityisconsumedbythecostobject,andisthestandardthattheactivitycostallocatestothecostobject.ActivityConsumedonceby

onceActivity

DriverActivitydriverforequipmentmaintenance

activityActivity

DriverFrequencyofequipmentmaintenancewhenproducing

productsNumberof

timesActivityDriverTransaction

driverDuration

driverIntensity

driverMeasuredbyfrequency,includingthenumber

ofordersreceivedorissued,processingof

data.Costdriversmeasuredbyexecutiontime,includingproductinstallationtime,productinspection

hours.Itisnoteasytoallocatebyfrequencyorexecutiontime,suchastheinstallationqualityinspectionofparticularlycomplexproducts.whentheactivityneedstobeindividuallytracked,directlyattributeactivity-basedcosttotheobjectofcost

calculation.Activity

DriverCostandManagement

AccountingCompanyThenumberofresourcesrequiredperactivityisthesameorcloseThetimerequiredforeachexecutionvariessignificantlyTheexecutionoftheactivityisspecialor

complexActivity

DriverCostandManagement

AccountingTrade

driverDuration

driverIntensity

driverQuick

CheckWhichofthefollowingisnotatypeofactivity

driver?Trade

DriverDuration

DriverResourse

DriverIntensity

DriverCostandManagement

AccountingQuick

CheckResourcedriversishowandwhyresourcesareconsumedbyactivities.Thatis,thewayhowthecostofeachresourceis

calculatedTrueFalseCostandManagement

AccountingSummaryRelatedconceptsof

theActivities-BasedCostMethodResource:VariousthingsthatneedtobeconsumedtocarryoutbusinessactivitiesResourcedriver:HowandwhyresourcesareconsumedbyactivitiesCostandManagement

AccountingActivity:TaskperformedrepeatedlybyacompanyforaspecificpurposeActivityDriver:thestandardthattheactivitycostallocatestothecost

objectPart3:ApplicationofActivities-BasedCost

MethodChapter9

CostandManagement

AccountingTerminology:EnglishChineseOutput产量Target

price目标价格Actual

price实际价格Material

handling材料处理Allocation

rate分配率Assembly装配Quality

Controling质量控制Product

packaging产品包装CostandManagement

AccountingABCUnitproduct

cost201294122Target

price241352146Actual

price221317250Lead

inAcompanyproducesthreekindsofproducts.Thecompanycalculatestheunitproductcostaccordingtothetraditionalcostmethod,andsetsthetargetpriceat120%oftheunitproductcost.However,productAandBarelosinggroundinthelowpricecompetitionwithothercompanies,whileCproductoccupymostofthemarketsharealthoughthepriceismorethantwicethe

cost.Targetpriceandactual

priceCostandManagement

AccountingCalculationofActivity-Based

Costing0

10

20

30

40

5Step

2Determineresources

directlyincludedinproduct

costsSt

e

p 1Determinethecostcalculation

objectStep

3Determineactivitycategory

andactivity

centerSt

e

p 5Activitycostallocationto

productsS

t

e

p

4Allocateresourcecosts

toactivity

centersCostandManagement

AccountingAllocateresourcecosts

toactivity

centersAllocateactivitycost

toproductsCalculationofActivity-Based

Costing0102Calculatetheallocation

rateCostandManagement

AccountingTaketheallocationofactivitycostasan

exampleActivitycostallocationrate=totalactivitycost÷totalactivitydriversTheactivitycostallocatedbythecost

object=theactivitycostdriverconsumedbythecostobject×Activitycostallocation

rateCostandManagement

Accountingacost

objecttraceabletothe

costobjectTotal

cost

of ＝Resource

costs

directly ＋Sumofactivitycostsallocatedtothecost

objectCalculationofActivity-Based

CostingProduct

AProduct

BProduct

CDirectmaterial

(yuan)1,000,0003,600,000160,000Directlabour

(yuan)1,160,0003,200,000320,000Workinghour(machine

hour)60,000160,00016,000Output

(unit)20,00040,0008,000Totalmanufacturingcost（yuan）7,316,000Assembly

costs3,818,000Materialhandling

costs1,128,000Startpreparation

costs6,000QualityControling

costs842,000Productpackaging

costs507,200Workshopmanagement

costs1,014,800CalculationofActivity-Based

CostingCostandManagement

AccountingManufacturingcostActivityDriverAmountof

ActivityProductAProductBProductCTotalAssemblymachine

hour400008600040000166000Material

handlingmaterial

movementtimes140060001260020000Start

preparationpreparation

times200080002000030000QualityControlinginspection

hours8000160001600040000Productpackagingpackaging

times89660961329620288Workshopmanagementdirectlabor

hours6000016000016000236000CostandManagement

AccountingCalculationofActivity-Based

CostingCalculationofActivity-Based

CostingProduct

CCostandManagement

AccountingDetermain Product

A Product

BCost

ObjectsDetermainresourcesdirectlytracedto

products：Direct

Material(yuan)1,000,0003,600,000160,000Direct

Labour(yuan)1,160,0003,200,000320,0003.Determinetheactivitycategoryandactivity

centerActivity

Centerassemblymaterial

handlingstartpreparationquality

controlproduct

packagingworkshop

managementmachine

hoursmaterialmovementtimespreparationtimesinspectionhourspackaging

timesdirectlabor

hoursCalculationofActivity-Based

CostingCostandManagement

Accounting4.Allocateactivitycoststo

ptoductAllocationrate＝Totalactivitycost÷Totalamoutofactivity

driverActivityActivitydriverTotal

activitycostTotalamout

ofactivity

driverAllocationrate(unitactivity

cost)Assemblymachine

hour381800016600023Material

handlingmaterialmovement

times11280002000056.4Start

preparationpreparationtimes6000300000.2Quality

Controlinginspection

hours8420004000021.05Productpackagingpackaging

times5072002028825Workshopmanagementdirect

laborhours10148002360004.3CalculationofActivity-Based

CostingCostandManagement

AccountingCostsarecollectedbythe

productiondepartmentunderthetraditionalcostmethodDifferenton

amountCostsarecollectedbythe

activitycategoryundertheactivity-basedcosting

methodCalculationofActivity-Based

CostingActivityActivitycostallocation

rateConsumptionofactivity

driversActivity

cost（yuan）ProductAAssembly2340000920,000Material

handling56.4140078,960Start

preparation0.22000400Quality

Controling21.058000168,400Product

packaging2589622,400Workshop

management4.360000258,000Total1,448,160ProductBAssembly23860001,978,000Material

handling56.46000338,400Start

preparation0.280001,600Quality

Controling21.0516000336,800Product

packaging256096152,400Workshop

management4.3160000688,000Total3,495,200ProductCAssembly2340000920,000Material

handling56.412600710,640Start

preparation0.2200004,000Quality

Controling21.0516000336,800Product

packaging2513296332,400Workshop

management4.31600068,800Total2,372,640CalculationofActivity-Based

CostingActivitycost

allocatedtocost

objectActivity

costallocation

rateCalculationofActivity-Based

CostingCostandManagement

AccountingActivity

cost= driversconsumedbythecost

object×Product

AProduct

BProduct

CDirectmaterial1000000360000016000Direct

labour11600003200000320000Assembly9200001978000920000Material

handling78960338400710640Start

preparation40016004000QualityControling168400336800336800Product

packaging22400152400332400Workshop

management25800068800068800Total（yuan）3608160102952002852640Output20000400008000Unitproduct

cost（yuan