abc成本分析法(英文版)
作业成本法(ABC)
合计
280,000,000 174,500,000 62.3% 105,500,000 37.7%
而按 产量来进行间接成本分摊的情况是： 硬盒： 75%
软盒： 25％
23
作业成本法的一个简单的案例
作业成本法的间接成本分摊的情况如下：
硬盒：
每箱所分摊的间接成本＝ 174,500,000
300,000
A）便于企业管理层掌握各产品成本间的差异 B）为企业所获取的计划外生产指标在各产品间的合理分配提供正确的成本依据 C）为企业成本控制、流程改善、兼并重组提供依据 D）需建立在企业内高度信息化的平台之上
13
第二部分 实用举例
14
作业成本法的一个简单的案例
说明： 考虑到涉及企业机密问题，案例中隐去了企业的名称和品 牌，并对所用的数据在原有的基础上做了相应的调整，但这 些并不会影响最后的结果。
软盒
活动
每项活动的成本
机器设备折旧
机器设备修理
1,000,000
机器的启动和工作时间 20,000
质量的检查 管理人员的活动
10,000 20,000
软盒
20 300 450 1250
软盒 50,000,000 20,000,000 6,000,000 4,500,000 25,000,000
•机器设备折旧分摊的成本由产品线的相关情 况直接得到
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作业成本法的一个简单的案例
•某烟草生产厂某品牌的香烟有硬盒和软盒两条产品线，2000年硬盒产量 为：30万箱；软盒为：10万箱 •2000年间接成本：2.8亿元 •企业当前采用的是根据产量来进行间接成本的分摊（全厂范围内的分摊） 则：每箱所分摊的间接成本为：
总产总量体（间硬接盒成＋本软盒）＝
ABC成本分析法(英文)
1. Allocations are based on unit or volume related measures.
2. Different products consume different amounts of support activities.
Questionable profit margins
ABC成本分析法(英文)
Evolution of ABC
❖ Conventional costing systems use a twostage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.
Cost Distortions caused by 2stage allocations
❖ There is a no link between the cause of support activity costs and the basis for assigning these costs to products
Indirect Materials
Department 2
Other Overhead
Department 3
Stage Two: Costs applied to products
Direct Labour Hours
Machine Hours
ABC成本分析法
ABC成本分析法ABC成本分析法，即Activity-Based Costing，是一种用于确定企业产品或服务的成本的管理工具。
它是基于活动驱动的成本系统，通过对各项活动的成本进行分析，将成本合理分配到产品或服务上，以更准确地计算成本，为企业决策提供依据。
本文将对ABC成本分析法进行详细介绍及分析。
ABC成本分析法是由美国会计师协会（AICPA）于1988年提出，并在1995年被国际会计师协会（IFAC）采纳。
与传统的“全成本法”相比，ABC成本分析法更加注重对活动的成本进行分析，并将活动的成本与产品或服务的需求进行关联，从而准确计算出各项活动对产品或服务的成本影响。
ABC成本分析法主要有以下步骤：首先，对企业的各个活动进行分类和描述。
活动可以是任何与产品或服务有关的工作过程，如生产、销售、售后服务等。
对活动进行分类有助于理清企业的工作流程，从而更好地分析每个活动的成本。
其次，对每个活动的成本进行分析。
ABC成本分析法将活动的成本分为两类：直接成本和间接成本。
直接成本是指可以直接与活动相关联的成本，如人工和材料成本。
间接成本是指无法准确分配给某个具体活动的成本，如管理成本和间接材料成本。
然后，确定活动的成本驱动因素。
成本驱动因素是指导致活动发生的原因或影响活动成本的因素，如产量、工序数、产品种类等。
通过确定成本驱动因素，可以更准确地将成本分配到各项活动上。
最后，将活动的成本分配到产品或服务上。
根据活动的成本和产品或服务对各个活动的需求程度，可以计算出每个活动对产品或服务的成本影响。
这样一来，就可以更准确地计算出产品或服务的成本，为企业的决策提供参考。
ABC成本分析法有以下的优点：首先，它可以更准确地计算产品或服务的成本。
传统的全成本法往往将成本均摊到产品或服务上，忽略了各项活动对成本的影响。
而ABC成本分析法通过对各项活动的成本进行分析，将成本合理分配到产品或服务上，可以更准确地计算出成本，帮助企业做出更合理的决策。
卫生经济学中英文对照
卫生经济学中英文名称对照ABC成本分析法active based costinformation imperfectionsA按病种付费diagnosis related groups, DRGs按服务单元付费flat rate按服务项目付费制fee for service, FFS按人头付费capitation澳大利亚卫生福利部Australian Institute of Health andWelfare, AIHWB半变动成本semi-variable cost半固定成本semi-fixed cost保健储蓄Medisave保健基金Medifund保险insurance保险药品参考定价reference pricing保险因子factor of insurance比较分析法horizontal analysis比率分析法ratio analysis边际产量marginal product, 简称MP边际技术替代率MRTS边际利益marginal benefits边际收益递减规律the law of diminishing return边际效用marginal utility变动成本variable cost标准博弈法standard gamble标准成本standard cost不变投入fixed input不可控成本un-controllable costC产出output长期long run沉没成本sunk costs成本cost成本差异调查cost variance investigation成本差异分析cost variance analysis成本的可控制性cost controllability成本的可追踪性cost traceability成本函数cost function“成本加成”管制“cost plus”成本效果分析cost-effectiveness analysis, CEA 成本效益分析cost-benefit analysis, CBA成本效用比cost utility ratio, CUR成本效用分析cost utility analysis, CUA成本行为cost behavior储蓄医疗保险medisave处方分析与反馈prescribing analysis and cost, PACT 纯保费pure premiumD代理失灵agency imperfections单元成本unit cost道德损害moral hazard等产量线equal-product curve等成本线equal-cost curve等级衡量法rating scale定价控制price controls短期short runF非处方药over-the-counter, OTC分步模型法step-model method分摊allocation分摊参数allocation parameter风险risk风险储蓄金reserve风险选择risk selection负债liabilitiesG个人觉察到的需要perceived felt need公平equity供给supply供给弹性supply elasticity供给曲线supply curve供给者诱导需求supplier-induced demand, SID共付co-payment共付保险co-insurance固定成本fixed cost固定价格体系“fixed price”管理费用expense of management管理型医疗保健manage care惯性inertia规模收益不变constant return to scale规模收益递减decreasing return to scale规模收益递增increasing return to scale国家卫生服务National Health Service国家卫生服务制度national health service, NHS国家医疗保险national health service, NHS国民经济核算体系system of national accounts, SNA 过程评价process evaluationH后付制post-paymentJ机会成本opportunity cost基本医疗服务basic medical services疾病预防prevention计量经济学econometrics技术效率technical efficiency价格冻结或消减price freezes and cut“价格歧视”现象price discrimination间接成本indirect cost间接经济负担indirect economic burden间接效益indirect benefit建立单个实际的或虚拟的集资池creating single actual or virtual pools 健抱双全计划medisield健康保护protection健康保险实验rand health insurance experiment, HIE 健康保障health security健康促进promotion健康的生产health production健康筛检screening健康生产函数health production function健康寿命损失年years lived with disability, YLD健康效用指数health utilities index阶梯分摊法step-done allocation method结构分析法vertical analysis结果评价outcome evaluation截面数据cross date净现值net present value, NPV净资产net assetsK柯布-道格拉斯生产函数Cobb-Douglas Form可变投入variable input可控成本controllable cost可缩减成本avoidable cost可替代性interchangeability扣除保险deductiblesL劳动力labor老年医疗保险计划Medicare类似药“me, too” drugs类型学typology利润控制profit controls连带性externality联合作用joint effects of cost and intensity零基预算法zero-base budgeting流动比率current ration流动负债current Liabilities流动性比率liquidity ration流动资产current AssetsM美国卫生保健集资管理局National Care Finance Administration, HCFA 版面数据panel dateN内部收益率internal rate of return, IRR逆向选择adverse selection年当量净效益net equivalent annual benefitF帕累托低效率Pareto inefficiency帕累托改进Pareto improvement帕累托无效率Pareto inefficiency帕累托最优Pareto optimum配给rationing配置效率allocating efficiency平均产量average product, 简称APQ起付线annual deductible潜在减寿年数potential years of life lost, PYLL潜在需要Potential need穷人医疗救济制度Medicaid区域卫生规划regional health planning区域分析法trend analysis全科医生基金持有者general practitioner fund holder, GPFH 全球疾病负担Global Burden of Disease, GBDR容忍区间margin of toleranceS伤残所致生命年损失years lived with disability, LYDs上下法top-down method社会保障social security社会医疗保险medical social insurance“渗透”战略“penetration” strategy生产函数product function生产可能性边界production possibility frontier生命年损失years of life lost, YLLs失能调整生命年disability adjusted life years, DALYs 时间权衡法time trade-off时间相对值discounting rate时间序列数据time-series date市场market收入预算budge for revenue收入支出表operating statement寿命损失年years of life lost, YLL双向或多向分配法double or multiple distribution method 税收为基础的卫生支出tax funded government expenditure on health 私人卫生支出private expenditure on health似然比检验likelihood ratio test速动比率quick ratioT替代指标proxy贴现discount贴现率discount rate通科医生general practitioner, GP通用药品generic drugs通用药品悖论generic paradoxW卫生保健的界定boundaries of health care卫生保健制度（健康保险）health insurance卫生保健总支出Total Expenditure on Health, THE 卫生筹资health financing卫生服务供给supply of health care卫生服务利用health services utilization卫生服务内部市场internal market卫生服务体系health service system卫生服务投入input卫生服务需求demand of health services卫生服务需要health service need卫生服务要求want of health services卫生机构预算budge of health institutions卫生经济学Health Economics卫生资源health resource卫生资源配置health resource allocating卫生总费用（国民卫生帐户）National Health Account卫生总费用核算National Health Accounts, NHA 未来成本future cost无形经济负担intangible economic burden无形效益intangible benefitX系数值allocation value狭义政府卫生支出territorial government expenditure on health 现金比率cash ratio限额保险maximums or ceiling线性回归模型linear regression model消费品consumption commodities消费预算线consumer budget line效果effectiveness效率efficiency效率收益efficiency gains效益benefit效益成本比率benefit-cost ratio效用最大化maximize utility新药研究与开发Research & Development信息不对称性information asymmetry需求demand需求变动changes in demand需求法则law of demand需求量的变动change in quantity demandedY药品管理公司Pharmaceutical Benefits Management 医保双全Medishield医疗保健供给medical insurance supply医疗保险需求medical insurance demand医疗服务体系medical service system医院成本指数hospital cost index医院服务强度指数hospital intensity index医院联合体hospital trust医院作为医生的合作者the hospital as a physicians cooperative 因素分析法factor analysis应收款周转次数receivables turnover影响评价impact evaluation诱导需求induced demand预付制pre-paymentZ增量成本incremental cost“占优”战略“skimming” strategy政府卫生支出general government expenditure on health 支出预算budget for expenditure直接成本direct cost直接分摊法direct allocation method直接经济负担direct economic burden直接效益direct benefit止损线stop loss质量调整生命年quality adjusted life years, QALYs资本capital资产assets资产负债表statement of financial position资产负债率debt ratio资产周转率assets turnover资源分配resource allocation资源汇集pooling resource总产量total product, TP总成本total cost总额预算制global budget最大似然估计maximum likelihood estimation, MLE 最小二乘法ordinary least square, OLS最小化分析cost-minimization analysis, CMA最小平方回归分析法least square regression analysis。
abc成本分析法(英文版)
4
Companies have tended to use direct labour as the overhead application base.
However direct labour is now a relatively minor part of total manufacturing cost. Many tasks that used to be done by hand are now done by automated equipment.
and then to products.
Departmental Overhead Rates 6
Indirect
Stssigned
to pools
Cost pools
Department 1
Indirect Materials
Department 2
Other Overhead
Department 3
Departmental Overhead Rates 7
Indirect
Stage One:
Labor
Costs assigned
to pools
Cost pools
Department 1
Stage Two: Costs applied to products
Indirect Materials
Departmental Overhead Rates 5
Finishing Department Painting Department
Shipping Department
A two stage process is necessary because costs are allocated to departments
ABC成本分析法
Erosion of company profits
• Price cuts produce increased sales in units but decreased total revenue
• High mark-ups on specialty products didn’t offset the fall in profit margins of high volume products
Department 2
Other Overhead
Department 3
Stage Two: Costs applied to products
Direct Labour Hours
Machine Hours
Raw Materials
Cost
Products
Departmental Allocation Bases
Causes of problems
• Increased product diversity • changing cost structures • use of volume-based cost drivers Have resulted in:
distorted product costs
MAA 703 Management Accounting
Topic 6 Activity-Based Costing
Evolution of ABC
• Conventional costing systems use a twostage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.
ABC成本法
ABC成本法(Activity Based Costing)什么是ABC成本法？ABC成本法又称作业成本分析法、作业成本计算法,作业成本核算法根据事物的经济、技术等方面的主要特征，运用数理统计方法，进行统计、排列和分析，抓住主要矛盾，分清重点与一般，从而有区别地采取管理方式的一种定量管理方法。
又称巴雷托分析法、主次因分析法、ABC分析法、分类管理法、重点管理法。
它以某一具体事项为对象，进行数量分析，以该对象各个组成部分与总体的比重为依据，按比重大小的顺序排列，并根据一定的比重或累计比重标准，将各组成部分分为ABC3类，A类是管理的重点，B类是次重点，C类是一般。
ABC管理法的原理是按巴雷托曲线所示意的主次关系进行分类管理。
广泛应用于工业、商业、物资、人口及社会学等领域，以及物资管理、质量管理、价值分析、成本管理、资金管理、生产管理等许多方面。
它的特点是既能集中精力抓住重点问题进行管理，又能兼顾一般问题，从而做到用最少的人力、物力、财力实现最好的经济效益。
ABC管理法的主要程序是：①收集数据，列出相关元素统计表。
②统计汇总和整理。
③进行分类，编制ABC分析表。
④绘制ABC分析图。
⑤根据分类，确定分类管理方式，并组织实施。
ABC成本法的产生，最早可以追溯到20世纪杰出的会计大师、美国人埃里克·科勒（Eric Kohler）教授。
科勒教授在1952年编著的《会计师词典》中，首次提出了作业、作业帐户、作业会计等概念。
1971年，乔治·斯托布斯（George Staubus）教授在《作业成本计算和投入产出会计》（Activity Costing and Input Output Acc ounting）中对"作业"、"成本"、"作业会计"、"作业投入产出系统"等概念作了全面、系统的讨论。
这是理论上研究作业会计的第一部宝贵著作。
福特的ABC成本培训资料(英文版)-ppt36页
TOTAL LABOR
End Item Scrap SG & A Profit ED & T
0-0.7% Varies Varies Varies
TOTAL MFG. COST
TOTAL ESTIMATED PC. PRICE
7
ABC
Activity Based Costing
Activity Based Cost System
Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers).
ABC
Activity Based Costing/GRIMM
TRAINING PRESENTATION
2020年10月2日星期五
1
Activity Based Costing/GRIMM
TABLE OF CONTENTS:
ABC Definition / Disclosure / Background ………………Pg. 4 & 5 Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7
• New technologies are being studied and continually added to the database.
• This system is shared globally, compiling data from 9 countries/regions United States, Great Britain, Germany, France, Italy, Mexico; Domestic and Maquiladora, Spain, and Portugual.
ABC成本财务分析法
13
Solution: Activity Based Costing
ABC uses cost drivers that directly link activities performed to products made.
cost drivers are selected which measure the average demand placed on each activity by each product.
11
Erosion of company profits
Price cuts produce increased sales in units but decreased total revenue
High mark-ups on specialty products didn’t offset the fall in profit margins of high volume products
Why?
1. Allocations are based on unit or volume related measures.
2. Different products consume different amounts of support activities.
10
Questionable profit margins
and then to products.
Departmental Overhead Rates 6
Indirect
Stage One:
Labor
Costs assigned
to pools
Cost pools
Department 1
ABC成本分析法
• But They have been able to achieve high mark-ups on low volume specialty products.
MAA 703 Management Accounting
Topic 6 Activity-Based Costing
Evolution of ABC
• Conventional costing systems use a twostage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.
Departmental Overhead Rates
Finishing Department Painting Department
Shipping Department
A two stage process is necessary because costs are allocated to departments
and then to products.
Departmental Overhead Rates
Indirect
Stage One:
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Department 1
Department 2
Department 3
Products
Departmental Overhead Rates
Indirect Labor Indirect Materials Other Overhead
8
Stage One: Costs assigned to pools Cost pools Stage Two: Costs applied to products
Output Unit-Level Costs...
– are resources sacrificed on activities
22
performed on each individual unit of product or service e.g.
Energy used by machines Machine depreciation or repairs
Solution: Activity Based Costing
ACTIVITIES CONSUME RESOURCES PRODUCTS CONSUME ACTIVITIES
14
Activities are used to link resource costs
to products
Solution: Activity Based Costing
ABC uses cost drivers that directly link
13
activities performed to products made. cost drivers are selected which measure the average demand placed on each activity by each product. activity cost pools are assigned to products in proportion to the way that they consume each activity.
ABC is a good supplement to our traditional cost system
15
I agree!
Activity Based Costing (ABC)
Activity-Based Comber Both manufacturing of cost pools, each of and nonmanufacturing which is allocated costs may be using a unique assigned to measure of activity. products. Some manufacturing costs may be excluded from product costs.
Departmental Overhead Rates
Indirect Labor Indirect Materials Other Overhead
6
Stage One: Costs assigned to pools Cost pools
Department 1
Department 2
Department 3
Erosion of company profits
Price cuts produce increased sales in
11
units but decreased total revenue High mark-ups on specialty products didn’t offset the fall in profit margins of high volume products
2
stage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.
Departmental Overhead Rates
Indirect Labor
Indirect Materials
7
Stage One: Costs assigned to pools Cost pools Stage Two: Costs applied to products
Other Overhead
Questionable profit margins
To compete in the marketplace, some
10
companies have had to cut the prices of high volume popular items. But They have been able to achieve high mark-ups on low volume specialty products.
Activity Based Costing (ABC)
The objective of activity-based costing is to understand the causes of overhead costs and to identify the real profitability of products and customers.
18
cost objects and the performance of activities can help solve problems such as distorted product costs poor cost control the form of ABC adopted depends on the problems that need to be addressed
Plantwide Overhead Rates
Companies have tended to use direct labour as the overhead application base.
However direct labour is now a relatively minor part of total manufacturing cost. Many tasks that used to be done by hand are now done by automated equipment.
There is a no link between the cause of
9
support activity costs and the basis for assigning these costs to products Why? 1. Allocations are based on unit or volume related measures. 2. Different products consume different amounts of support activities.
An ACTIVITY is a part of the production process for which management wants a separate reporting of costs. Product-sustaining Activities Facility-sustaining Activities
Allocation bases often differ from traditional costing systems. Overhead rates may be based on activity at capacity.
How Costs are Treated Under Activity-Based Costing
Product costs don’t make sense
Problem: There may be no relationship
3
between the overhead application base and the way that different products cause overhead costs The result: High-volume simple products are overcosted and over-priced Low-volume complex products are under-costed and under-priced
Activity Based Costing Departmental Overhead Rates
Plantwide Overhead Rate
17
Overhead Allocation
Activity-based costing
is a way of measuring both the cost of
1
MAA 703 Management Accounting
Topic 6 Activity-Based Costing
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Evolution of ABC
Conventional costing systems use a two-
The Key Question: Does the amount of the activity cost pool increase with the number of units produced?