6ManagerialAccounting-Student_财务管理_经管.pptx

6ManagerialAccounting-Student_财务管理_经管.pptx

《6ManagerialAccounting-Student_财务管理_经管.pptx》由会员分享，可在线阅读，更多相关《6ManagerialAccounting-Student_财务管理_经管.pptx（54页珍藏版）》请在冰点文库上搜索。

Activity-BasedCosting:

ATooltoAidDecisionMaking,ActivityBasedCosting（ABC）,ABCisdesignedtoprovidemanagerswithcostinformationforstrategicandotherdecisionsthatpotentiallyaffectcapacity,andtherefore,affect“fixed”aswellasvariablecosts.,ABCisagoodsupplementtoourtraditionalcostsystem,Iagree!

LearningObjective6-1,Understandactivity-basedcostingandhowitdiffersfromatraditionalcostingsystem.,HowCostsareTreatedUnderActivityBasedCosting,ABCdiffersfromtraditionalcostaccountinginthreeways.,Manufacturingcosts,ABCassignsbothtypesofcoststoproducts.,Traditionalproductcosting,ABCproductcosting,Nonmanufacturingcosts,HowCostsareTreatedUnderActivityBasedCosting,ABCdoesnotassignallmanufacturingcoststoproducts.,All,Most,butnotall,Some,ABCdiffersfromtraditionalcostaccountinginthreeways.,Manufacturingcosts,Nonmanufacturingcosts,Traditionalproductcosting,ABCproductcosting,HowCostsareTreatedUnderActivityBasedCosting,PlantwideOverheadRate,DepartmentalOverheadRates,ActivityBasedCosting,Numberofcostpools,Levelofcomplexity,ABCusesmorecostpools.,ABCdiffersfromtraditionalcostaccountinginthreeways.,HowCostsareTreatedUnderActivityBasedCosting,EachABCcostpoolhasitsownuniquemeasureofactivity.,Traditionalcostsystemsusuallyrelyonvolumemeasuressuchasdirectlaborhoursand/ormachinehourstoallocatealloverheadcoststoproducts.,ABCdiffersfromtraditionalcostaccountinginthreeways.,ABCusesmorecostpools.,Activity,Aneventthatcausestheconsumptionofoverheadresources.,ActivityCostPool,A“costbucket”inwhichcostsrelatedtoasingleactivitymeasureareaccumulated.,HowCostsareTreatedUnderActivityBasedCosting,HowCostsareTreatedUnderActivityBasedCosting,Thetermcostdriverisalsousedtorefertoanactivitymeasure.,Twocommontypesofactivitymeasures:

HowCostsareTreatedUnderActivityBasedCosting,HowCostsareTreatedUnderActivityBasedCosting,Traditionalcostsystemsusuallyrelyonvolumemeasuressuchasdirectlaborhoursand/ormachinehourstoallocatealloverheadcoststoproducts.,ABCdefinesfivelevelsofactivitythatlargelydonotrelatetothevolumeofunitsproduced.,HowCostsareTreatedUnderActivityBasedCosting,CharacteristicsofSuccessfulABCImplementations,Strongtopmanagementsupport,Cross-functionalinvolvement,Linktoevaluationsandrewards,BaxterBatteryAnABCExample,Manufacturingoverheadisallocatedtoproductsusingasingleplantwideoverheadratebasedonmachinehours.,DefineActivities,ActivityCostPools,andActivityMeasures,AtBaxterBattery,theABCteamselectedthefollowingactivitycostpoolsandactivitymeasures:

CustomerOrders-assignedallcostsofresourcesthatareconsumedbytakingandprocessingcustomerorders.DesignChanges-assignedallcostsofresourcesconsumedbycustomerrequesteddesignchanges.OrderSize-assignedallcostsofresourcesconsumedasaconsequenceofthenumberofunitsproduced.CustomerRelationsassignedallcostsassociatedwithmaintainingrelationswithcustomers.Otherassignedallorganization-sustainingcostsandunusedcapacitycosts,DefineActivities,ActivityCostPools,andActivityMeasures,LearningObjective6-2,Assigncoststocostpoolsusingafirst-stageallocation.,AssignOverheadCoststoActivityCostPools,Directmaterials,directlabor,andshippingareexcludedbecauseBaxterBatterysexistingcostsystemcandirectlytracethesecoststoproductsorcustomerorders.,AssignOverheadCoststoActivityCostPools,AtBaxterBatterythefollowingdistributionofresourceconsumptionacrossactivitycostpoolsisdetermined.,AssignOverheadCoststoActivityCostPools,AssignOverheadCoststoActivityCostPools,Indirectfactorywages$6,000,000Percentconsumedbycustomerorders30%$1,800,000,AssignOverheadCoststoActivityCostPools,Factoryequipmentdepreciation$3,500,000Percentconsumedbycustomerorders20%$700,000,AssignOverheadCoststoActivityCostPools,LearningObjective6-3,Computeactivityratesforcostpools.,CalculateActivityRates,Nowtheteamcancomputetheindividualactivityratesbydividingthetotalcostforeachactivitybythetotalactivitylevels.,TheABCteamdeterminesthatBaxterBatterywillhavethesetotalactivitiesforeachactivitycostpool.10,000customerorders,4,000designchanges,800,000machine-hours,2,000customersserved.,CalculateActivityRates,DirectMaterials,DirectLabor,ShippingCosts,OverheadCosts,CostObjects:

Products,CustomerOrders,Customers,ActivityBasedCostingatBaxterBattery,DirectMaterials,DirectLabor,ShippingCosts,CostObjects:

Products,CustomerOrders,Customers,OverheadCosts,First-StageAllocation,CustomerOrders,OrderSize,CustomerRelations,Other,DesignChanges,ActivityBasedCostingatBaxterBattery,DirectMaterials,DirectLabor,ShippingCosts,CostObjects:

Products,CustomerOrders,Customers,CustomerOrders,OrderSize,CustomerRelations,Other,OverheadCosts,First-StageAllocation,Second-StageAllocations,$/Order,$/Change,$/MH,$/Customer,Unallocated,DesignChanges,ActivityBasedCostingatBaxterBattery,LearningObjective6-4,Assigncoststoacostobjectusingasecond-stageallocation.,BaxterBatteryInformation,SureStartRequiresnonewdesignresources.800,000batteriesorderedwith4,000separateorders.EachSureStartrequires36minutesofmachinetimeforatotalof480,000machine-hours.,LongLifeRequiresnewdesignresources.400,000batteriesorderedwith6,000separateorders.4,000customdesignsprepared.EachLongLiferequires48minutesofmachinetimeforatotalof320,000machine-hours.,AssigningOverheadtoProducts,AssigningOverheadtoProducts,LetstakealookathowBaxterBatteryssystemworksforjustoneofthe2,000customersAcmeAutoPartswhoplacedatotaloftwelveorders.NotethatthefourordersforLongLifesrequiredadesignchange.,OrdersEightordersfor60SureStartsperorder.Fourordersfor50LongLifesperorder.,Machine-hoursThe480SureStartsrequired288machine-hours.The200LongLifesrequired160machine-hours.,AssigningOverheadtoCustomers,AssigningOverheadtoCustomers,LearningObjective6-5,Useactivity-basedcostingtocomputeproductandcustomermargins.,PrepareManagementReports,ProductMarginCalculationsThefirststepincomputingproductmarginsistogathereachproductssalesanddirectcostdata.,PrepareManagementReports,ProductMarginCalculationsThesecondstepincomputingproductmarginsistoincorporatethepreviouslycomputedactivity-basedcostassignmentspertainingtoeachproduct.,PrepareManagementReports,ProductMarginCalculationsThethirdstepincomputingproductmarginsistodeducteachproductsdirectandindirectcostsfromsales.,ProductMarginCalculationsTheproductmarginscanbereconciledwiththecompanysnetoperatingincomeasfollows:

PrepareManagementReports,PrepareManagementReports,CustomerMarginAnalysisThefirststepincomputingAcmeAutoPartscustomermarginistogatheritssalesanddirectcostdata.,PrepareManagementReports,CustomerMarginAnalysisThesecondstepistoincorporateAcmeAutoPartspreviouslycomputedactivity-basedcostassignments.,PrepareManagementReports,CustomerMarginAnalysisThethirdstepistocomputeAcmeAutoPartscustomermarginof$384bydeductingallitsdirectandindirectcostsfromitssales.,ProductMarginsComputedUsingtheTraditionalCostSystem,Thefirststepincomputingproductmarginsistogathereachproductssalesanddirectcostdata.,Thesecondstepincomputingproductmarginsistocomputetheplantwideoverheadrate.,ProductMarginsComputedUsingtheTraditionalCostSystem,Thethirdstepincomputingproductmarginsisallocatemanufacturingoverheadtoeachproduct.,ProductMarginsComputedUsingtheTraditionalCostSystem,Thefourthstepistoactuallycomputetheproductmargins.,ProductMarginsComputedUsingtheTraditionalCostSystem,ThetraditionalcostsystemovercoststheSureStartsandreportsalowerproductmarginforthisproduct.,ThetraditionalcostsystemundercoststheLongLifesandreportsahigherproductmarginforthisproduct.,DifferencesBetweenABCandTraditionalProductCosts,DifferencesBetweenABCandTraditionalProductCosts,Traditionalcostingallocatesallmanufacturingoverheadtoproducts.ABCcostingonlyassignsmanufacturingoverheadcostsconsumedbyproductstothoseproducts.,Therearethreereasonswhythereportedproductmarginsforthetwocostingsystemsdifferfromoneanother.,DifferencesBetweenABCandTraditionalProductCosts,Traditionalcostingallocatesallmanufacturingoverheadcostsusingavolume-relatedallocationbase.ABCcostingalsousesnon-volumerelatedallocationbases.,Therearethreereasonswhythereportedproductmarginsforthetwocostingsystemsdifferfromoneanother.,DifferencesBetweenABCandTraditionalProductCosts,Traditionalcostingdisregardssellingandadministrativeexpensesbecausetheyareassumedtobeperiodexpenses.ABCcostingdirectlytracesshippingcoststoproductsandincludesnonmanufacturingoverheadcostscausedbyproductsintheactivitycostpoolsthatareassignedtoproducts.,Therearethreereasonswhythereportedproductmarginsforthetwocostingsystemsdifferfromoneanother.,TargetingProcessImprovement,Activity-basedmanagementisusedinconjunctionwithABCtoidentifyareasthatwouldbenefitfromprocessimprovements.,WhilethetheoryofconstraintsapproachdiscussedinChapter1isapowerfultoolfortargetingimprovementefforts,activityratescanalsoprovidevaluablecluesonwheretofocusimprovementefforts.,Benchmarkingcanbeusedtocompareactivitycostinformationwithworld-classstandardsofperformanceachievedbyotherorganizations.,Activity-BasedCostingandExternalReporting,MostcompaniesdonotuseABCforexternalreportingbecause.,Externalreportsareles