【管理課件】abc成本分析法-文庫(kù)吧
2025-07-17 17:32 本頁(yè)面
【正文】 re Treated Under ActivityBased CostingLevel of ComplexityOverhead Allocation Plantwide OverheadRateDepartmentalOverheadRatesActivity BasedCosting17Activitybased costinglis a way of measuring both the cost of cost objects and the performance of activitieslcan help solve problems such as v distorted product costsv poor cost controllthe form of ABC adopted depends on the problems that need to be addressed18Designing an ABC SystemCost Objects(., productsand customers)Activities Consumptionof ResourcesCost1920Identifying and Defining ActivitiesAn ACTIVITY is a part of the productionprocess for which managementwants a separate reporting ofcosts.UnitLevelActivitiesBatchLevel ActivitiesProductsustainingActivitiesFacilitysustainingActivities21Output UnitLevel Costs...–are resources sacrificed on activities performed on each individual unit of product or service .v Energy used by machinesv Machine depreciation or repairsThe Key Question: Does the amount of the activity cost pool increase with the number of units produced?22BatchLevel Costs...–are resources sacrificed on activities that are related to a batch of units rather than to each individual unit of product or service.lSetup activity costs may be driven by setup hours. This will depend on the number setups carried out . on the number of batches produced and the time each setup takes.23ProductSustaining...–(or servicesustaining) costs are resources sacrificed on activities undertaken to support individual products or services.Design costs may be driven by the time spent by engineers designing the product itself and planning how it will be made.24FacilitySustaining Costs...–are resources sacrificed on activities that cannot be traced to individual products or services but which support the anization as a whole.lGeneral administrationv rentv building securityv CEO’s salary25Different forms of ABClSimple approach includes manufacturing overhead onlylABC system for all indirect costs includes manufacturing and nonmanufacturing costslComprehensive system includes all productrelated costs, except direct material26The Mechanics of ABCClassic Brass Ltd makes finely machined brass fittings for a variety of applications.For this pany, the ultimate cost objects are:? Products,? Customer orders, and? Customers.One overhead cost shipping can be traced directly to customer orders.The pany’s activity cost pools are shown on the next slide.27Step 1: Identify and Define Activities and Activity Cost PoolsAt Classic Brass, the ABC team, selected the following activity cost pools and activity measures:28Step 1: Identify and Define Activities and Activity Cost Poolsl Customer Orders assigned all costs of resources that are consumed by taking and processing customer orders.l Product Designs assigned all costs of resources consumed by designing products.l Order Size assigned all costs of resources consumed as a consequence of the number of units produced.l Customer Relations – assigned all costs associated with maintaining relations with customers.l Other – assigned all overhead costs that are not associated with the other cost pools.29Step 2: Whenever Possible, Directly Trace Overhead Costs to Activities and Cost Objects30Step 3: Assign Costs to Activity Cost PoolsAt Classic Brass the following distribution of resource consumption across activity cost pools is determined.**Not included because they are directly traced to customer orders.31Indirect factory wages $500,000Percent consumed by customer orders 25%$125,000Step 3: Assign Costs to Activity Cost Pools32Factory equipment depreciation $300,000Percent consumed by customer orders 20%$ 60,000Step 3: Assign Costs to Activity Cost Pools33Step 3: Assign Costs to Activity Cost Pools34Step 4: Calculate
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