以作業(yè)為基礎(chǔ)的成本計(jì)算(編輯修改稿)
2025-02-06 05:14 本頁面
【文章內(nèi)容簡介】 r special projects. 9. Some departments are using their own accounting system. 10. Product costs change because of changes in financial reporting regulations. 4 24 Plantwide and departmental rates using unitlevel單位基準(zhǔn) drivers may not assign overhead costs accurately if: the proportion of nonunitlevel非單位基準(zhǔn) overhead costs to total overhead costs is large, and the degree of product diversity產(chǎn)品差異 is great. 4 25 1. 有關(guān)概念 Nonunit activity drivers factors that measure the consumption of nonunit activities by products and other cost objects. 三、作業(yè)成本法的優(yōu)點(diǎn) 4 26 Units produced per year 10,000 100,000 110,000 Prime costs $78,000 $738,000 $816,000 Direct labor hours 10,000 90,000 100,000 Machine hours 5,000 45,000 50,000 Production runs 20 10 30 Number of moves 60 30 90 2. 續(xù)前例 : Belring, Inc. Activity Usage Measures ProductCosting Data 生產(chǎn)成本數(shù)據(jù) Cordless Regular Total 4 27 A homogeneous cost pool同質(zhì)成本庫 is a collection of overhead costs that are logically related to the tasks being performed, that have the same consumption ratios for all products, and for which cost variations can be explained by a single activity driver. Unitlevel activities單位 作業(yè) are those that are performed each time a unit is produced. 使單位產(chǎn)品或服務(wù)受益的作業(yè)，它對資源的消耗量往往與產(chǎn)品的產(chǎn)量或銷量成正比。常見的作業(yè)如加工零件、每件產(chǎn)品進(jìn)行的檢驗(yàn)等； Eg. Power and machine hours are used each time a unit is produced. Direct materials and direct labor activities are also unitlevel activities, even though they are not overhead costs. Classification of Activities 4 28 Batchlevel activities批量作業(yè) are those that are performed each time a batch of products is ，作業(yè)的成本與產(chǎn)品的批次數(shù)量成正比 . Eg: Setups準(zhǔn)備 , inspections檢驗(yàn) , production scheduling生產(chǎn)流程編制 , and material handling材料處理 (或搬運(yùn) ). Classification of Activities 4 29 Productlevel (sustaining) activities 產(chǎn)品 (維持 )作業(yè) are those that are performed as needed to support the various products produced by a pany. These activities consume inputs that develop products or allow products to be produced and sold.使某種產(chǎn)品的每個(gè)單位都受益的作業(yè)。 Examples: Engineering changes工程的變動(dòng) , process engineering過程的設(shè)計(jì) , and expediting緊急交貨 . Classification of Activities 4 30 Facilitylevel activities設(shè)備作業(yè) are those that sustain a factory39。s general manufacturing processes. (支持作業(yè)：為維持企業(yè)正常生產(chǎn)，而使所有產(chǎn)品都受益的作業(yè)，作業(yè)的成本與產(chǎn)品數(shù)量無相關(guān)關(guān)系。 ) Examples: Plant management工廠管理 , landscaping 土地規(guī)劃 , maintenance維護(hù) , security安全設(shè)施 , property taxes物業(yè)稅 , and plant depreciation工廠折舊 . Classification of Activities 4 31 認(rèn)定作業(yè)可采用幾種方法： 一是繪制企業(yè)的生產(chǎn)流程圖，將企業(yè)的各種經(jīng)營過程以網(wǎng)絡(luò)的形式表現(xiàn)出來，每一個(gè)流程都分解出幾項(xiàng)作業(yè)，最后將相關(guān)或同類作業(yè)歸并起來； 二是從企業(yè)現(xiàn)有的職能部門出發(fā)，通過調(diào)查分析，確定各個(gè)部門的作業(yè)，再加以匯總； 最后是召集全體員工開會(huì)，由員工或工作組描述其所完成的工作，再進(jìn)行匯總，這種辦法有助于提高全體員工的參與意識(shí)，加速作業(yè)成本管理的實(shí)施。前兩種辦法可以較快取得資料，準(zhǔn)確性高，不會(huì)對員工造成干擾。 4 32 Driver Filter Driver Filter Driver Filter Unit Level 單位水平 Batc
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