【正文】 2 5 0 , 0 0 0 S e l l i n g e x p e n s e s 5 , 0 0 0 3 5 , 0 0 0 1 0 , 0 0 0 5 0 , 0 0 0 T o t a l 3 1 5 , 0 0 0$ 2 5 7 , 0 0 0$ 3 8 0 , 0 0 0$ 3 6 7 , 5 0 0$ 4 9 0 , 5 0 0$ 1 , 8 1 0 , 0 0 0$ A c t i v i t y C o s t P o o l sStep 3: Assign Costs to Activity Cost Pools 35 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Overhead Costs Traced Traced Traced Cost Objects: Products, Customer Orders, Customers 36 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Order Size Customer Orders Product Design Customer Relations Other Overhead Costs Cost Objects: Products, Customer Orders, Customers FirstStage Allocation 37 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Cost Objects: Products, Customer Orders, Customers Order Size Customer Orders Product Design Customer Relations Other Overhead Costs FirstStage Allocation SecondStage Allocations $/MH $/Order $/Design $/Customer Unallocated 38 Step 4: Calculate Activity Rates The ABC team estimates that Classic Brass will have the following total activities for each activity cost pool . . . ?1,000 customer orders, ?200 new designs, ?20,000 machinehours ?100 customers. Now the team can pute the individual activity rates by dividing the total cost for each activity by the total activity levels 39 Step 4: Calculate Activity Rates After the firststage allocation is plete, putation of activity rates for each activity cost pool can be done as follows: C om put a t i on of t he A c t i v i t y R a t e s C us t om e r O r de r s P r odu c t D e s i gn O r de r S i z e C us t om e r R e l a t i ons O t he r C os t s f r om f i r s t s t a ge a l l oc a t i on 3 1 5 , 0 0 0$ 2 5 7 , 0 0 0$ 3 8 0 , 0 0 0$ 3 6 7 , 5 0 0$ 4 9 0 , 5 0 0$ Tot a l a c t i v i t y 1 , 0 0 0 200 2 0 , 0 0 0 100 N / AC os t pe r uni t of a c t i v i t y 315$ 1 , 2 8 5$ 19$ 3 , 6 7 5$ pe r or de r pe r de s i gn pe r M H pe r c us t . pe r M H pe r c us t om e r .247。 247。 247。 it is not assigned to products. 42 Step 6: Prepare Management Reports S t a n d a r d S t a n c h i o n sS a l e s 1 3 , 6 0 0$ C o s t : D i r e c t m a t e r i a l s 2 , 1 1 0$ D i r e c t l a b o r 1 , 8 5 0 S h i p p i n g c o s t s 180 C u s t o m e r o r d e r s 630 P r o d u c t d e s i g n O r d e r s i z e 3 , 8 0 0 8 , 5 7 0 P r o d u c t m a r g i n 5 , 0 3 0$ 43 Step 6: Prepare Management Reports C u s t o m C o m p a s s H o u s i n gS a l e s 650$ C o s t : D i r e c t m a t e r i a l s 13$ D i r e c t l a b o r 50 S h i p p i n g c o s t s 25 C u s t o m e r o r d e r s 315 P r o d u c t d e s i g n 1 , 2 8 5 O r d e r s i z e 76 1 , 7 6 4 P r o d u c t m a r g i n ( 1 , 1 1 4 )$ 44 W i n d w a r d Y a c h t sP r o d u c t m a r g i n s : S t a n d a r d s t a n c h i o n 5 , 0 3 0$ C u s t o m c o m p a s s h o u s i n g ( 1 , 1 1 4 ) T o t a l p r o d u c t m a r g i n 3 , 9 1 6 L e s s : C u s t o m e r r e l a t i o n s 3 , 6 7 5 C u s t o m e r m a r g i n 241$ Step 6: Prepare Management Reports Customer Profitability Analysis 45 Product Margins S t a nd a r d S t a nc hi on sC om pa s s H ou s i ngS a l e s 1 3 , 6 0 0$ 650$ C os t sD i r e c t m a t e r i a l s ( 2 , 1 1 0 ) ( 1 3 ) D i r e c t l a bo r ( 1 , 8 5 0 ) ( 5 0 ) M a nu f a c t ur i ng ov e r he a d ( 1 0 , 0 0 0 ) ( 2 0 0 ) P r od uc t m a r gi n ( 3 6 0 )$ 387$ Traditional Cost Accounting System (MH = machine hour) Predetermined manufacturing overhead rate $1,000,000 20,000 MH = $50/MH = 400 units x MH/unit x $50/MH = $10,000 46 47 Activitybased versus conventional product costs ?Conventional costing assumes product costs are driven by volumebased cost drivers ?Conventional costing ignores batch size units produced in large batches consume a relatively low amount per unit of batch costs ?ABC can include nonmanufacturing costs 48 ABC benefits will be greatest where... ?Overhead costs are a significant proportion of total cost, and a large part of overhead is not directly related to production volume ?The business has a diverse product range, and the individual products? use of support resources differs from their use of volumebased cost drivers 49 ABC benefits will be greatest where... ?Production activity involves diverse batch sizes and product plexity. ?There are likely to be high ?costs? associated with making inappropriate decisions, based on inaccurate product costs. ?The cost of designing, implementing and maintaining an ABC system is relatively low due to sophisticated IT support 50 Impediments to introducing ABC ?Lack of awareness of ABC ?Uncertainty about the potential benefits from ABC ?Firms understand the need for change but are concerned about the extensive resource requirements to implement ABC ?Resistance to change among managers and employees ?Reading by Booth and Giacobbe 51 Other activitybased costing issues ?Sources of variations in types of ABC include whether ?actual (past) or budgeted costs are analysed ?the implementation is a oneoff project or an ongoing system ?cost objects, other than products, are included 52 Other activitybas