管理会计(英文影印版) 13版 课件

©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 5
Value Chain Functions, Costs, and Cost Drivers
Value Chain Function and Example Costs Production •Labor wages Labor •Supervisory salaries Supervisory •Maintenance wages Maintenance •Depreciation of plant and machinery Depreciation supplies Energy cost Marketing •Cost of advertisements Cost •Salaries of marketing personnel, Salaries travel costs, entertainment costs Example Cost Drivers Labor hours Number of people supervised Number of mechanic hours Number of machine hours Kilowatt hours
Traditional View of Cost Behavior
Resource A Cost Driver = Units of Resource Output Resource B Cost Driver = Units of Resource Output
Activity A Cost Driver = Units of Activity Output
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 8
Rewk.baidu.comevant Range
Example Cost Drivers Labor hours Weight of items delivered
Hours spent servicing Number of service calls
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 7
Value Chain Functions, Costs, and Cost Drivers
Value Chain Function and Example Costs Research and development •Salaries marketing research personnel Salaries costs of market surveys •Salaries of product and process engineers Salaries Design of products, services, and processes •Salaries of product and process engineers Salaries •Cost of computer-aided design equipment Cost computer•Cost to develop prototype of product Cost for testing Number of engineering hours Number of parts per product Complexity of proposed products Number of new product proposals Example Cost Drivers
Learning Objective 1
Cost Drivers and Cost Behavior
ActivityActivity-Based View of Cost Behavior
Resource A Cost Driver = Units of Resource Output Resource B Cost Driver = Units of Resource Output
Relevant range
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 10
Introduction to Management Accounting Chapter 2
Introduction to Cost CostBehavior and Cost-Volume Relationships
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 2
Learning Objective 2
Variable and Fixed Cost Behavior
A fixed cost is not immediately affected by changes in the cost-driver. costThink of fixed costs on a total-cost basis. totalTotal fixed costs remain unchanged regardless of changes in the cost-driver. cost-
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 3
Cost Drivers and Cost Behavior
Selling price Variable cost of each item Selling price less variable cost Monthly fixed expenses: Rent Wages for replenishing and servicing Other fixed expenses Total fixed expenses per month
Any output measure that causes the use of costly resources is a cost driver. Cost behavior is how the activities of an organization affect its costs.
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 4
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 9
Fixed Costs and Relevant Range
Introduction to Management Accounting
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 1
Activity B Cost Driver = Units of Activity Output
Product or Service Cost Driver = Units of Final Product or Service
Product or Service Cost Driver = Output of Final Product or Service
The relevant range is the limit of cost-driver activity level within which a costspecific relationship between costs and the cost driver is valid.
Even within the relevant range, a fixed cost remains fixed only over a given period of time Usually the budget period.
Number of advertisements Sales dollars
©2008 Prentice Hall Business Publishing, Introduction to Management Accounting 14/e, Horngren/Sundem/Stratton/Schatzberg/Burgstahler 2 - 6
Value Chain Functions, Costs, and Cost Drivers
Value chain function and Example costs Distribution •Wages of shipping personnel Wages •Transportation costs including Transportation depreciation of vehicles and fuel Customer service •Salaries of service personnel Salaries products •Costs of supplies, travel Costs
A variable cost changes in direct proportion to changes in the cost-driver level. costThink of variable costs on a per-unit basis. perThe per-unit variable percost remains unchanged regardless of changes in the cost-driver. cost-
$115,000 100,000 60,000 20 $115,000 100,000 60,000 20 40 60 80 CostTotal Cost-Driver Activity in Thousands of Cases per Month 100 40 60 80 100
Total Monthly Fixed Costs
CVP Scenario
Cost-volumeCost-volume-profit (CVP) analysis is the study of the effects of output volume on revenue (sales), expenses (costs), and net income (net profit). Per Unit $1.50 1.20 $ .30 Percentage of Sales 100% 80 20%