【導讀】ronment.provement.costscausedbynon-value-addedactivities.

　　

【正文】 e standard changing with each improvement. This search involves all employees (., engineers and production workers). Thus, kaizen costing focuses on processes and uses dynamic standards, which are characteristics of activitybased responsibility accounting. Standard costing uses only the maintenance subcycle. Standards are set and maintained—they are static in nature and thus consistent with the financialbased responsibility accounting model. 12–13 1. Formula Resource Fixed Variable Salaries ................... $ 1,125,000 — Lease....................... 96,000 — Crates...................... — $ Fuel .......................... — * .................. Total $ 1,221,000 $ *$ 2. Capacity is determined by the minimum of forklift capacity and operator capacity. Forklift capacity is 3 ? 24 ? 280 ? 8 = 161,280 moves, or 80,640 cycles. Operator capacity is 3 ? 25 ? 2,000 = 150,000 moves or 75,000 cycles. Thus, 75,000 cycles is the activity capacity and 90% of that capacity is 67,500 cycles. Budget: Formula Resource Fixed Variable 67,500 Cycles (Activity Output) Salaries ............. $1,125,000 — $ 1,125,000 Lease................. 96,000 — 96,000 Crates................ — $ 81,000 Fuel .................... — 12,150 Total............. $ 1,221,000 $ $ 1,314,150 277 12–13 Concluded Innovator, Inc. Performance Report For the Year 20XX Resource Actual Costs Budgeted Costs Budget Variance Salaries ................ $ 1,170,000 $ 1,125,000 $45,000 U Leases ................. 96,000 96,000 0 Crates................... 91,200 81,000 10,200 U Fuel ....................... 14,450 12,150 2,300 U $ 1,371,650 $ 1,314,150 $57,500 U 3. SQ = 0 and so the volume variance is the capacity acquisition cost: $1,221,000. 4. Formula Resource Fixed Variable 25,000 Cycles (Activity Output) Salaries .......... $ 405,000 — $ 405,000 Leases ........... 36,000 — 36,000 Crates............. — $ 30,000 Fuel ................. — 4,500 Total ........... $ 441,000 $ $ 475,500 Note: Reducing demand permanently to 25,000 cycles requires nine operators. Each operator provides a capacity of 3,000 cycles [(2,000 hours ? 3)/2]。 thus, for a 25,000 cycle demand, we need 25,000/3,000 = =9 operators and three forklifts. Each forklift provides a capacity of 10,080 cycles [(3 ? 24 ? 280/2)]。 thus, 25,000/10,080 = = 3 forklifts. This illustrates the lumpy nature of resources and their role in budgeting. Clearly, the cost of performing this activity has been dramatically reduced. (Compare the cost of the 90% capacity, $1,314,150, with the $475,500.) This is the critical performance measure. The activity performance report in Requirement 2 simply pares the budgeted costs for 90% capacity for the various activity inputs with the actual input costs. It makes no statement about the waste in the activity itself (which is all waste because it is a nonvalueadded activity). 278 12–14 1. Activitybased management is a systemwide, integrated approach that focuses management’s attention on activities. It involves two dimensions: a cost dimension and a process dimension. Key elements in activity management include identifying activities, assessing their value, and retaining only valueadded activities. ABM connects with continuous improvement by identifying root causes of nonvalueadded activities and using these root causes to eventually eliminate nonvalueadded activities and thus reduce costs. ABM also focuses on increasing the efficiency of valueadded activities. 2. Setting up equipment ................................... $125,000 Materials handling ......................................... 180,000 Inspecting products ...................................... 122,000 Handling customer plaints .................. 100,000 Filling warranties............................................ 170,000 Storing goods ................................................. 80,000 Expediting goods .......................................... 75,000 ............................................................ Total $ 852,000 Units produced and sold ............................. 120,000* Potential unit cost reduction....................... $ *$1,920,000/$16 (Total cost divided by unit cost). The consultant’s estimate of cost reduction was on target. Perunit costs can be reduced by at least $7 (given), and further reductions may be possible if improvements in valueadded activities are possible. Actions to reduce or eliminate nonvalueadded activities include improving quality, redesigning of products, reengineering processes, and adopting a JIT purchasing and manufacturing approach. 3. Target cost to maintain sales = $14 – $4 = $10 Target cost to expand sales = $12 – $4 = $8 Current cost = $16 Cost reduction to maintain = $16 – $10 = $6 Cost reduction to expand = $16 – $8 = $8 279 12–14 Concluded 4. Total potential reduction: $ 852,000 (from Requirement 2) 150,000 (by automating) $ 1,002,000 Units ......................... 247。 120,000 ..... Unit savings $ Costs can be reduced by at least $7, enabling the pany to maintain current market share. Further, if all the nonvalueadded costs are eliminated, then the cost reduction needed to increase market share is also possible. Activity selection is the form of activity management used here. 5. Current: Sales....... $2,160,000 ($18 ? 120,000 units) Costs ...... 1,920,000 ... Ine $ 240,000 $14 price (assumes that current market share is maintained): Sales....... $1,680,000 ($14 ? 120,000) Costs ...... 918,000 ($* ? 120,000) ... Ine $ 762,000 $12 price: Sales....... $2,160,000 ($12 ? 180,000)