【正文】 y b u i l d i n g l e a s e 8 0 , 0 0 0 8 0 , 0 0 0 G e n e r a l A d m i n i s t r a t i v e D e p a r t m e n tA d m i n i s t r a t i v e w a g e s a n d s a l a r i e s 6 0 , 0 0 0 2 0 , 0 0 0 4 0 , 0 0 0 1 2 0 , 0 0 0 1 6 0 , 0 0 0 4 0 0 , 0 0 0 O f f i c e e q u i p m e n t d e p r e c i a t i o n 1 5 , 0 0 0 1 2 , 5 0 0 2 2 , 5 0 0 5 0 , 0 0 0 A d m i n i s t r a t i v e b u i l d i n g l e a s e 6 0 , 0 0 0 6 0 , 0 0 0 M a r k e t i n g D e p a r t m e n tM a r k e t i n g w a g e s a n d s a l a r i e s 5 0 , 0 0 0 2 5 , 0 0 0 1 5 0 , 0 0 0 2 5 , 0 0 0 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 第一（ ），提供海量管理資料免費(fèi)下載！ 34 Step 4: Calculate Activity Rates Direct Materials Direct Labor Shipping Costs Overhead Costs Traced Traced Traced Cost Objects: Products, Customer Orders, Customers 第一（ ），提供海量管理資料免費(fèi)下載！ 35 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 第一（ ），提供海量管理資料免費(fèi)下載！ 36 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 $/Customer Unallocated 第一（ ），提供海量管理資料免費(fèi)下載！ 37 Step 4: Calculate Activity Rates The ABC team estimates that Classic Brass will have the following total activities for each activity cost pool . . . ?1,000 customer orders, ?200 new designs, ?20,000 machinehours ?100 customers. Now the team can pute the individual activity rates by dividing the total cost for each activity by the total activity levels 第一（ ），提供海量管理資料免費(fèi)下載！ 38 Step 4: Calculate Activity Rates After the firststage allocation is plete, putation of activity rates for each activity cost pool can be done as follows: C om put a t i on of t he A c t i v i t y R a t e s C us t om e r O r de r s P r odu c t D e s i gn O r de r S i z e C us t om e r R e l a t i ons O t he r C os t s f r om f i r s t s t a ge a l l oc a t i on 3 1 5 , 0 0 0$ 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. 第一（ ），提供海量管理資料免費(fèi)下載！ 41 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$ 第一（ ），提供海量管理資料免費(fèi)下載！ 42 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 )$ 第一（ ），提供海量管理資料免費(fèi)下載！ 43 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 第一（ ），提供海量管理資料免費(fèi)下載！ 44 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 第一（ ），提供海量管理資料免費(fèi)下載！ 45 第一（ ），提供海量管理資料免費(fèi)下載！ 46 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 第一（ ），提供海量管理資料免費(fèi)下載！ 47 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,