managementaccountingchapter5以作業(yè)為基礎(chǔ)的成本計(jì)算(已修改)
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【正文】 4 1 ActivityBased Costing 以作業(yè)為基礎(chǔ)的成本計(jì)算 CHAPTR 5 4 2 1. Discuss the importance of unit costs. 2. Describe functionalbased(以功能性為基礎(chǔ) ) costing approaches.又稱 “傳統(tǒng)成本法 ” 3. Explain why functionalbased costing approaches may produce distorted扭曲 costs. 4. Explain how an activitybased costing system works for product costing. 5. Provide a detailed description of how activities can be grouped into homogeneous同質(zhì) sets to reduce the number of activity rates. Objectives 4 3 Unit cost單位成本 is the total cost associated with(與 … 相關(guān) ) the units produced(產(chǎn)量 ) divided by the number of units produced. Inventory valuation Ine determination Providing input to a variety of decisions such as pricing, make or buy, and accept or reject special orders Unit cost is used for 一、有關(guān)術(shù)語(yǔ) 4 4 Product cost 生產(chǎn)成本 is defined as the sum of direct materials, direct labor, and manufacturing overhead(制造費(fèi)用 ). It is required for external financial reporting. 4 5 Cost measurement成本計(jì)量 consists of determining the dollar amounts of direct materials, direct labor, and overhead used in production. 4 6 The process of associating the costs, once measured, with the units produced is called cost assignment成本分配 . 4 7 Two possible measurement systems are actual costing and normal costing. Measurement Systems Actual costing實(shí)際成本法 assigns the actual costs of direct materials, direct labor, and overhead to products. Normal costing 正常成本法 assigns the actual costs of direct materials and direct labor to products。 however, overhead cots are assigned to products using predetermined rates(預(yù)定 分配率 ). 4 8 Measurement Systems predetermined overhead rate a rate based on estimated data. Budgeted (estimated) cost Estimated activity usage 4 9 ?Functionalbased costing (or Traditional cost accounting) techniques used by most anizations prior to 1990s. ?Uses easy to obtain drivers, eg. sales dollars or sales volume, to spread overhead(間接費(fèi)用 ) to products/ services/customers. ?Used for both internal and external costing ?Simpler than ActivityBased Costing(作業(yè)成本法 ) ?Distorts costs so high volume products/services are overcosted(成本高估 ) and low volume are undercosted 二、為什么傳統(tǒng)成本法會(huì)扭曲成本 4 10 Examples of UnitLevel單位水平 Drivers動(dòng)因 Units produced產(chǎn)量 Direct labor hours(簡(jiǎn) :DLH) Direct labor dollars Machinehours機(jī)器小時(shí) (MH) Direct material dollars 4 11 Units (of driver) Time Theoretical理論 Practic
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