managementaccountingch10現代責任會計resp-資料下載頁
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【正文】 ded activities. ValueAdded Activities 10 42 Activities needed to ply with the reporting requirements, such as the SEC, are valueadded by a mandate. ValueAdded Activities 10 43 A discretionary activity is classified as valueadded provided it simultaneously satisfies three conditions: ValueAdded Activities The activity produces a change of state. The change of state was not achievable by preceding activities. The activity enables other activities to be performed. 10 44 All activities other than those essential to remain in business are referred to as nonvalueadded activities. NonvalueAdded Activities 10 45 NonvalueAdded Activities ? Scheduling 工序安排 ? Moving 移動 ? Waiting 等候 ? Inspecting 檢驗 ? Storing 貯存 10 46 Activity Analysis Activity elimination Activity selection Activity reduction Activity sharing Activity Analysis Can Reduce Costs in Four Ways: 10 47 ? Efficiency ? Quality ? Time Measures of Activity Performance 10 48 Measures of Activity Performance Financial measures of activity efficiency include: ? Value and nonvalueadded activity cost reports ? Trends in activity cost reports ? Kaizen standard setting ? Benchmarking ? Lifecycle costing 10 49 Value and NonvalueAdded Cost Reporting Activity Activity Driver SQ AQ SP Welding Welding hours 10,000 8,000 $40 Rework Rework hours 0 10,000 9 Setups Setup hours 0 6,000 60 Inspection Number of inspections 0 4,000 15 Valueadded standards call for their elimination 10 50 Value and NonvalueAdded Cost Reporting Activity Activity Driver SQ AQ SP Welding Welding hours 10,000 8,000 $40 Rework Rework hours 0 10,000 9 Setups Setup hours 0 6,000 60 Inspection Number of inspections 0 4,000 15 Valueadded standards call for their elimination 10 51 Valueadded costs = SQ x SP Nonvalueadded costs = (AQ – SQ)SP Where SQ = The valueadded output level of an activity SP = The standard price per unit of activity output measure AQ = The actual quantity used of flexible resources or the practical activity capacity acquired for mitted resources Formulas 10 52 Welding $400,000 $ 80,000 $320,000 Rework 0 90,000 90,000 Setups 0 360,000 360,000 Inspection 0 60,000 60,000 Total $400,000 $430,000 $830,000 Value and NonvalueAdded Cost Report ValueAdded Nonvalue Actual Activity Costs Added Costs Costs 10 53 Welding $80,000 $ 50,000 $ 30,000 Rework 90,000 70,000 20,000 Setups 360,000 200,000 160,000 Inspection 60,000 35,000 25,000 Total $430,000 $355,000 $235,000 NonvalueAdded Costs Activity 2022 2022 Change Trend Report: NonvalueAdded Costs 10 54 The End Chapter Thirteen
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