管理会计课件 - chapter 8培训讲学

Manufacturing costs
Nonmanufacturing costs
All Some
Traditional product costing
ABC product costing
ABC does not assign all manufacturing costs to products.
hours to allocate all overhead costs to products.
ABC uses more cost pools.
8-14 How Costs are Treated Under Activity–Based Costing
ABC defines five levels of activity that largely do not relate to the volume of units
• Variable costing and ABC are used for internal decision making.
Variable costing doesn’t affect fixed costs ABC affects fixed costs as well as variable
8-9 How Costs are Treated Under Activity–Based Costing
Activity Measure
An allocation base in an activity-based
costing system.
The term cost driver is also used to refer to an activity measure.
OtherHale Waihona Puke Not applicable
8-21 Define Activities, Activity Cost Pools, and Activity Measures
• Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders.
Unit-Level Activity
Batch-Level Activity
Manufacturing companies typically combine
their activities into five classifications.
Product-Level Activity
Organizationsustaining Activity
Sales Cost of goods sold
Direct materials Direct labor Manufacturing overhead Gross margin Selling and administrative expenses Shipping expenses Marketing expenses General administrative expenses Net operating ilnocsosme
Activity-Based Costing: A Tool to Aid Decision Making
Chapter 8
8-2
Traditional Costing
Traditional Costing
Product Cost
Product
Product
Customer
R&D Design Manufacturing Marketing Distribution Service
Strong top management support
Link to evaluations and rewards
Cross-functional involvement
8-18
Classic Brass – An ABC Example
Classic Brass Income Statement Year Ended December 31, 2005
Activity Measure
Customer orders
Number of customer orders
Product design
Number of product designs
Order size
Machine-hours
Customer relations
Number of active customers
Activity
Activity Cost Pool
$$ $
$$$
An event that causes the consumption of overhead
resources.
A “cost bucket” in which costs related to a particular
activity measure are accumulated.
produced.
Traditional cost systems rely exclusively on allocation bases that are driven by the volume of production.
8-15 How Costs are Treated Under Activity–Based Costing
ABC is designed to provide managers with
cost information for strategic and other
decisions that potentially affect capacity and therefore affect fixed as well as variable costs.
the wages paid to the guides the cost of a mug The costs of food served to guests and guides
8-17 Characteristics of Successful ABC Implementations
Customer-Level Activity
8-16
A Case
• Western River runs river rafting trips. The company runs trips of one or two rafts, each of which carries two guides and up to 18 guests. The company provides all meals on the trip, which are prepared by the guides. Each guest is given a mug to use during the trip and to take home at the end of the trip as a souvenir. A guest can be considered as a unit and a raft as a batch.
At Classic Brass, the ABC team, selected the following activity cost pools and activity measures:
Activity Cost Pools at Classic Brass
Activity Cost Pool
ABC differs from traditional cost accounting in three ways.
Each ABC cost pool has its own unique measure of activity.
Traditional cost systems usually rely on volume measures such as direct labor hours and/or machine
Plantwide Overhead
Rate
Departmental Overhead Rates
Number of cost pools ABC uses more cost pools.
8-13 How Costs are Treated Under Activity–Based Costing
8-12 How Costs are Treated Under Activity–Based Costing
ABC differs from traditional cost accounting in three ways.
Level of complexity
Activity–Based Costing
$ 975,000 351,250
1,000,000
65,000 300,000 510,000
$ 3,200,000
2,326,250 873,750
875,000 $ (1,250)
Manufacturing overhead is allocated to products using a single plantwide overhead rate based on machine hours.
8-3
Traditional Costing
Product Costs
Direct Costs
Direct Materials Direct Labor
Indirect Costs
Manufacturing overhead
Cost Objects
8-4
8-5
Activity Based Costing (ABC)