cost accounting hmcost1e_ppt_ch02
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成本会计(cost accounting)
成本会计（cost accounting）以成本为对象，服务于企业内部经营管理的专业会计。
传统的成本会计主要是对企业生产经营过程中发生的费用，在有关总分类账户的统驭下，进行归集、分配，计算出有关成本计算对象的成本，并进行分析和考核。
现代成本会计的核算与监督职能已经扩展到事前、事中与事后三个方面。
有人认为是管理会计的组成部分；也有人认为它是财务会计、管理会计并列的一个会计分支。
成本会计主要适用于工业企业、农业企业、施工企业等，其原则与方法也适用于交通运输企业、饮食服务企业、金融企业商品生产初，商品生产者为了掌握盈亏情况，试图估算成本，并将其作为商品交换的最低价定价基础。
为了使估算较为接近实际，人们开始注意积累原始的成本资料，对商品生产过程中的各种耗费进行粗略的汇总和计算。
这就为成本会计的产生打下了现实在基础。
16世纪上半叶意大利的美迪奇家族在其毛纺厂中开始按生产工艺划分若干步骤，分设明细账进行成本费用的归集与计算。
这是成本会计的萌芽。
18世纪英国的一些制鞋厂和制袜厂中，逐步形成了成本计算分批法和成本计算分步法的雏形。
19世纪产业革命后企业数量剧增，生产经营规模扩大，出现了竞争，企业的生产成本受到了人们重视。
为了满足各方面对成本资料的需要，提高成本计算准确性，促使成本计算与会计核算结合起来，使成本记录与会计账簿一体化，从而产生了成本会计。
当时的成本会计主要是将历史成本进行汇总，然后分析给各种产品，计算产品生产成本和销售成本，以便对存货进行计价和确定利润。
将成本会计定义为：成本会计就是应用普通会计的原理、原则，系统地记录某一工厂生产和销售产品时所发生的一切费用，并确定各种产品或劳务的单位成本和总成本，以供工厂管理当局决定经济的、有效的和有利的产销政策时参考。
这里强调应用会计的原理、原则来计算成本，是针对过去应用统计方法计算成本而言；此成本会计刚刚形成，还是财务会计的一个组成部分。
20世纪初西方企业开始推行泰勒制度，通过时间、动作研究，制定在一定条件下能够实现的最有效率的标准，作为评价和考核的依据。
cost accounting hmcost1e_ppt_ch0625页PPT
Basic Operational and Costws Illustrated Using T-Accounts: No Ending WIP
6-5 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
6
Process Costing
6-1 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
• In each process, materials labor and overhead inputs may be needed and upon completion of that process are transferred to another process until complete, when they are transferred to finished goods.
Basic Operational and Cost Concepts
1
Comparison of Cost Accumulation
Methods
6-4 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
财务分析-costaccountingPPT课件
Cost Accounting
Middle America Manufacturing - Cost Allocation
After a thorough evaluation, the Bain team found that $8.0MM in costs had been allocated incorrectly among the three products.
bc
Cost Accounting
Author: Collins Qian Reviewer: Bob Armacost
March 1998
Copyright© 1998 Bain & Company, Inc.
Cost Accounting
•Importance of cost allocation •Client example •Definitions
Cost (Millions of Dollars)
$20
$18.8MM
General administative expenses $15
Systems costs $10
$5 Inventory carrying costs
$0 Additional unallocated costs
$18.8MM Walking mowers
Cost Accounting
•Importance of cost allocation •Client example •Definitions
–direct vs. indirect, fixed vs. variable –breakeven volume
•Exercises
–cost allocation –breakeven volume
cost accounting hmcost1e_ppt_ch07
control 4) To value inventory 5) To motivate managers
7-8 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Introduction to Cost Accounting
Maryanne M. Mowen and Don R. Hansen
7-1 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Choosing a Support Department Cost Allocation Method
3
Methods for Allocating Support Costs:
• Direct Method • Simplest and most straightforward method • All costs of the support departments are allocated directly to producing departments in proportion to each producing department’s usage of the service • Does not allocated any support department costs to another support department, even if other support departments use the services of a support department
7-8 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Introduction to Cost Accounting
Maryanne M. Mowen and Don R. Hansen
7-1 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Choosing a Support Department Cost Allocation Method
3
Methods for Allocating Support Costs:
• Direct Method • Simplest and most straightforward method • All costs of the support departments are allocated directly to producing departments in proportion to each producing department’s usage of the service • Does not allocated any support department costs to another support department, even if other support departments use the services of a support department
CostAccounting课程设计
Cost Accounting 课程设计1. 简介Cost Accounting 是一种针对企业生产经营过程中成本的核算、分析和管理的方法。
本课程设计旨在通过理论学习和实际操作，使学生掌握成本核算的基本方法和技巧，能够在实际工作中进行成本的计算、分析和管理。
2. 课程目标本课程的主要目标是：•掌握成本核算的基本概念和方法；•理解成本核算在企业管理中的作用和重要性；•能够运用成本核算方法对企业进行成本计算、分析和管理。
3. 课程内容本课程包括以下内容：3.1 成本核算基础•成本核算方法及其分类；•成本核算对象与核算范围；•成本构成要素及其分类；•成本行为特征及其分类。
3.2 计算成本•直接成本与间接成本；•分步成本与全过程成本；•生产和非生产成本。
3.3 分析成本•成本-volume-profit (CVP) 分析；•变动成本与固定成本分析；•边际成本分析。
3.4 成本管理•成本控制与成本削减；•成本管理技术；•设计完整成本管理体系。
4. 课程教学方式本课程采用如下教学方式：4.1 理论授课理论授课主要采用讲授、讨论和案例分析等方式，将课程内容系统讲解，强化学生对概念、方法和技术的理解。
4.2 实践操作实践操作主要以成本计算、分析和管理实例为主线，通过实际操作培养学生应用成本核算方法进行成本计算和分析的能力。
5. 课程评价方式本课程的评价方式主要包括以下几项：•平时成绩（课堂发言、作业等）占比 30%；•期中考试占比 30%；•期末考试占比 40%。
6. 参考教材•《成本会计学》，吕宗燕，中国人民大学出版社，2019；•《管理会计》，戴志荣，清华大学出版社，2019；•《成本管理基础》，李润宏，机械工业出版社，2018。
7. 总结本课程旨在帮助学生掌握成本核算的基本概念和方法，提高其在实际工作中进行成本计算、分析和管理的能力。
通过理论学习和实践操作的方式，使学生能够深入理解成本核算在企业管理中的作用和重要性，在今后的职业生涯中发挥更加优秀的成效。
财务分析-costaccounting共33页PPT资料
•Exercises
–cost allocation –breakeven volume
•Key takeaways
Agenda
bc
BOS CU7122397ECA 5 Copyright© 1998 Bain & Company, Inc.
Cost Accounting Middle America Manufacturing - Estimated Profitability
Middle America Manufacturing, a Bain client, believed that all three of its product lines were profitable.
$30
$25
$25.0MM
Pretax Operating Profit (Millions of Dollars)
bc
BOS CU7122397ECA 3 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
Why Costs Are Often Not Allocated Correctly
Most companies lack accurate cost data by product.
bc
BOS CU7122397ECA 4 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
•Importance of cost allocation •Client example •Definitions
–direct vs. indirect, fixed vs. variable –breakeven volume
–cost allocation –breakeven volume
•Key takeaways
Agenda
bc
BOS CU7122397ECA 5 Copyright© 1998 Bain & Company, Inc.
Cost Accounting Middle America Manufacturing - Estimated Profitability
Middle America Manufacturing, a Bain client, believed that all three of its product lines were profitable.
$30
$25
$25.0MM
Pretax Operating Profit (Millions of Dollars)
bc
BOS CU7122397ECA 3 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
Why Costs Are Often Not Allocated Correctly
Most companies lack accurate cost data by product.
bc
BOS CU7122397ECA 4 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
•Importance of cost allocation •Client example •Definitions
–direct vs. indirect, fixed vs. variable –breakeven volume
cost accounting hmcost1e_ppt_ch03
Basics of Cost Behavior
1
Nonlinearity of Variable Costs
3-12
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
$3
240,000
80,000
3
360,000
120,000
3
480,000
160,000
3
600,000
200,000
3
3-10
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Basics of Cost Behavior
1
Variable Costs
Variable costs are costs that in total vary in direct proportion to
changes in an activity driver.
The cost of direct materials for each voice coil is $3 The total cost of direct materials for each level of production varies, but the unit cost stays the same.
cost accounting hmcost1e_ppt_ch0931页PPT
Developing Unit Input Standards
1
• Ideal Standards demand maximum efficiency and can be achieved only if everything operates perfectly.
• Currently attainable standards can be achieved under efficient operating conditions.
• Kaizen standards reflect a planned improvement and are a type of currently attainable standard.
9-3 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Developing Unit Input Standards
1
Usage of Standard Costing Systems
• Cost Management • Planning and Control • Decision Making and Product Costing
9-4 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
cost accounting hmcost1e_ppt_ch02.ppt
• Expenses are expired costs which are deducted from revenues on the income statement.
• Cost Objects are anything for which costs are measured and assigned. Some cost objects are tangible, such as the product we make; others are not such as activities we for which we wish to accumulate cost information.
Product and Service Costs
3
Examples of Product Cost Definitions
2-12 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
• Example: Plant depreciation, utilities, property taxes, indirect materials, indirect labor, etc.
2-13 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
• Cost Objects are anything for which costs are measured and assigned. Some cost objects are tangible, such as the product we make; others are not such as activities we for which we wish to accumulate cost information.
Product and Service Costs
3
Examples of Product Cost Definitions
2-12 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
• Example: Plant depreciation, utilities, property taxes, indirect materials, indirect labor, etc.
2-13 © 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
cost accounting hmcost1e_ppt_ch05
5-10
Setting Up the Cost Accounting System
2
Cost Accumulation, Measurement, and Assignment
Unit costs are important to
Manufacturers for: valuing inventory, determining income, and many other important decisions.
Inseparability means that the production and consumption of the service happen at the same time.
Heterogeneity refers to greater variation in the performance of services than production of products.
Characteristics of the Production Process
1
Manufacturing Firms versus Service Firms
Ethics
Customers may perceive greater risk when buying services.
Normal costing Actual direct materials and labor Applied overhead based on a predetermined overhead rate. Because the predetermined overhead rate is calculated using budgeted overhead and drivers, the timing issue is eliminated.
财务分析-costaccounting幻灯片PPT
•For simplicity, accounting tracks costs by function (e.g., materials, salaries, benefits)
rather than by the activity devoted to product lines (e.g., maintenance of product A, freight for product B)
•Historically, only 20% of manufacturing costs were “shared” across product lines.
Today, typically 50% of costs are “shared” across products. Shared costs might include rent, freight, and administrative costs.
•Key takeaways
Agenda
bc
BOS CU7122397ECA 2 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
•Importance of cost allocation •Client example •Definitions
–direct vs. indirect, fixed vs. variable –breakeven volume
•Exercises
–cost allocation –breakeven volume
•Key takeaways
Agenda
bc
BOS CU7122397ECA 3 Copyright© 1998 Bain & Company, Inc.
rather than by the activity devoted to product lines (e.g., maintenance of product A, freight for product B)
•Historically, only 20% of manufacturing costs were “shared” across product lines.
Today, typically 50% of costs are “shared” across products. Shared costs might include rent, freight, and administrative costs.
•Key takeaways
Agenda
bc
BOS CU7122397ECA 2 Copyright© 1998 Bain & Company, Inc.
Cost Accounting
•Importance of cost allocation •Client example •Definitions
–direct vs. indirect, fixed vs. variable –breakeven volume
•Exercises
–cost allocation –breakeven volume
•Key takeaways
Agenda
bc
BOS CU7122397ECA 3 Copyright© 1998 Bain & Company, Inc.
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2-5
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
SEC and FASB • Outputs: financial statements for external users
Cost Management Information System
• Inputs and processes: set by management; not
bound by externally imposed criteria • Outputs: reports for internal users
A Systems Framework
The Value Chain
1
2-6
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Introduction to Cost Accounting
Maryanne M. Mowen and Don R. Hansen
1-1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
A Systems Framework
Financial Accounting Information System
• Inputs: well-specified economic events
1
• Processes: rules and conventions established by the
A Systems Framework
The Subsystems of the Accounting Information System
1
2-7
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Cost Assignment: Direct Tracing, Driver Tracing and Allocation
• Costs are sacrifices made to obtain goods or
2
services. As long as they remain unexpired, they are on the balance sheet as an asset. • Expenses are expired costs which are deducted from revenues on the income statement. • Cost Objects are anything for which costs are measured and assigned. Some cost objects are tangible, such as the product we make; others are not such as activities we for which we wish to accumulate cost information.
A Systems Framework
The cost management information system has three broad objectives that provide information for: 1) Costing services, products, and other objects of interest to management 2) Planning and control 3) Decision making
A Systems Framework
1
Operational Model for an Accounting Information System
2-3
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
1
The value chain is the set of activities required to design, develop, produce, market, deliver, and provide post-sales service for the products and services sold to customers.
பைடு நூலகம்
2-4
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Basic Cost Management Concepts
2
2-2
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
SEC and FASB • Outputs: financial statements for external users
Cost Management Information System
• Inputs and processes: set by management; not
bound by externally imposed criteria • Outputs: reports for internal users
A Systems Framework
The Value Chain
1
2-6
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Introduction to Cost Accounting
Maryanne M. Mowen and Don R. Hansen
1-1
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
A Systems Framework
Financial Accounting Information System
• Inputs: well-specified economic events
1
• Processes: rules and conventions established by the
A Systems Framework
The Subsystems of the Accounting Information System
1
2-7
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Cost Assignment: Direct Tracing, Driver Tracing and Allocation
• Costs are sacrifices made to obtain goods or
2
services. As long as they remain unexpired, they are on the balance sheet as an asset. • Expenses are expired costs which are deducted from revenues on the income statement. • Cost Objects are anything for which costs are measured and assigned. Some cost objects are tangible, such as the product we make; others are not such as activities we for which we wish to accumulate cost information.
A Systems Framework
The cost management information system has three broad objectives that provide information for: 1) Costing services, products, and other objects of interest to management 2) Planning and control 3) Decision making
A Systems Framework
1
Operational Model for an Accounting Information System
2-3
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
1
The value chain is the set of activities required to design, develop, produce, market, deliver, and provide post-sales service for the products and services sold to customers.
பைடு நூலகம்
2-4
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Basic Cost Management Concepts
2
2-2
© 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.