【管理課件】abc成本分析法-免費(fèi)閱讀
【正文】 247。39Step 5: Assign Costs to Cost ObjectsLet’s take a look at how our system works for just one customer – Windward Yachts.Standard Stanchions (no design required)1. 400 units ordered with 2 separate orders.2. Each stanchion required machinehours .3. Selling price is $34 each.4. Direct materials total $2,110.5. Direct labor totals $1,850.6. Shipping costs total $180.Custom Compass Housing (requires new design)1. One order during the year.2. Each housing required 4 machinehours .3. Selling price is $650 each.4. Direct materials total $13.5. Direct labor totals $50.6. Shipping costs total $25.40Step 5: Assign Costs to Cost ObjectsThe customerlevel cost is assigned to customers directly。 247。Topic 6 ActivityBased CostingMAA 703Management Accounting1Evolution of ABClConventional costing systems use a twostage allocation process:1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volumebased predetermined overhead rate.2Product costs don’t make senselProblem: There may be no relationship between the overhead application base and the way that different products cause overhead costslThe result:v Highvolume simple products are over costed and overpricedv Lowvolume plex products are undercosted and underpriced3Plantwide Overhead RatesCompanies have tended to use direct labour as the overhead application base.However direct labour is now a relatively minor part of total manufacturing cost. Many tasks that used to be done by hand are now done by automated equipment.4A two stage process isnecessary because costsare allocated to departmentsand then to products.Finishing DepartmentShipping DepartmentPainting DepartmentDepartmental Overhead Rates 5Department1Department2Department3Cost poolsIndirectLaborIndirectMaterialsOtherOverheadStage One:Costs assignedto poolsDepartmental Overhead Rates 6Department1Department2Department3Cost poolsStage One:Costs assignedto pools Products Stage Two:Costs appliedto productsDepartmental Overhead RatesIndirectLaborIndirectMaterialsOtherOverhead7Department1Department2Department3Cost poolsStage One:Costs assignedto pools Products Stage Two:Costs appliedto productsDirect Labour HoursMachineHoursRawMaterialsCostDepartmental Allocation BasesDepartmental Overhead RatesIndirectLaborIndirectMaterialsOtherOverhead8Cost Distortions caused by 2stage allocationslThere is a no link between the cause of support activity costs and the basis for assigning these costs to productslWhy?1. Allocations are based on unit or volumerelated measures.2. Different products consume different amounts of support activities. 9Questionable profit marginslTo pete in the marketplace, some panies have had to cut the prices of high volume popular items.lButThey have been able to achieve high markups on low volume specialty products.10Erosion of pany profitslPrice cuts produce increased sales in units but decreased total revenuelHigh markups on specialty products didn’t offset the fall in profit margins of high volume products11Causes of problemslIncreased product diversitylchanging cost structuresluse of volumebased cost driversHave resulted in:distorted product costs12Solution: Activity Based CostinglABC uses cost drivers that directly link activities performed to products made.lcost drivers are selected which measure the average demand placed on each activity by each product.lactivity cost pools are assigned to products in proportion to the way that they consume each activity.13Solution: Activity Based CostinglACTIVITIES CONSUME RESOURCESlPRODUCTS CONSUME ACTIVITIESlActivities are used to link resou
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