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rststage 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。 247。 39 Step 5: Assign Costs to Cost Objects Let?s take a look at how our system works for just one customer – Windward Yachts. Standard Stanchions (no design required) 1. 400 units ordered with 2 separate orders. 2. Each stanchion required machinehours . 3. Selling price is $34 each. 4. Direct materials total $2,110. 5. Direct labor totals $1,850. 6. Shipping costs total $180. Custom Compass Housing (requires new design) 1. One order during the year. 2. Each housing required 4 machinehours . 3. Selling price is $650 each. 4. Direct materials total $13. 5. Direct labor totals $50. 6. Shipping costs total $25. 40 Step 5: Assign Costs to Cost Objects ( a ) ( b) ( a ) ( b)A c t i v i t y C os t P oo l s A c t i v i t y R a t e A c t i v i t y A B C C os tC us t om e r or de r s 315$ 2 630$ P r od uc t de s i gn 1 , 2 8 5 0 O r de r s i z e 19 200 3 , 8 0 0 C us t om e r r e l a t i on s 3 , 6 7 5 N / AO v e r h e a d C o s t f o r t h e S t a n d a r d S t a n c h i o n s( a ) ( b) ( a ) ( b)A c t i v i t y C os t P oo l s A c t i v i t y R a t e A c t i v i t y A B C C os tC us t om e r or de r s 315$ 1 315$ P r od uc t de s i gn 1 , 2 8 5 1 1 , 2 8 5 O r de r s i z e 19 4 76 C us t om e r r e l a t i on s 3 , 6 7 5 N / AO v e r h e a d C o s t f o r t h e C u s t o m H o u s i n gThe customerlevel cost is assigned to customers directly。 it is not assigned to products. 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$ 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 )$ 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 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 45 Differences Between ABC and Traditional Product Costing ABC will ordinarily shift overhead costs from highvolume products produced in large batches to lowvolume products produced in small batches. Under ABC both manufacturing and nonmanufacturing costs may be assigned to products. Organizationsustaining costs and the costs of idle capacity are not assigned to products. 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 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, and the individual products? use of support resources differs from their use of volumebased cost drivers 48 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 49 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