成本與管理會(huì)計(jì)亨格瑞第英文CA2

Activity-BasedCostingandActivity-BasedManagementCHAPTER5LEARNINGOBJECTIVESExplainhowbroadaveragingundercostsandovercostsproductsorservicesPresentthreeguidelinesforrefiningacostingsystemDistinguishbetweensimpleandactivity-basedcostingsystemsDescribeafour-partcosthierarchyCostproductsorservicesusingactivity-basedcostingExplainhowactivity-basedcostingsystemsareusedinactivity-basedmanagementCompareactivity-basedcostingsystemsanddepartmentcostingsystemsEvaluatethecostsandbenefitsofimplementingactivity-basedcostingsystemsStructureofLectureUnder-andover-costing–whyithappens?ActivityBasedCosting(ABC)IndicatorsofneedforABCABCsystemDifferencebetweenABCandTraditionalProductCostsActivityBasedManagement(ABM)Valueandnon-valueaddedcostsLEARNINGOBJECTIVE1ExplainhowbroadaveragingundercostsandovercostsproductsorservicesBackgroundEasytotrace

DirectmaterialsanddirectlaborcostsOverheadcannotbetracedeasilyandmustbeallocatedwithestimates.RecallthatFactoryOverheadisappliedtoproductioninarationalandsystematicmanner,usingsometypeofaveraging.Thereareavarietyofmethodstoaccomplishthisgoal.SimpleMethodsComplexMethodsUnrealisticRealisticentreedessertdrinkstotalemma110415james2081442jessica154827matthew144624total601632108average154827BroadAveragingandCross-subsidizationP110BroadAveragingandCross-subsidization,conts.Historically,firmsproducedalimitedvarietyofgoodswhiletheirindirectcostswererelativelysmall.Allocatingoverheadcostswassimple:usebroadaveragestoallocatecostsuniformlyregardlessofhowtheyareactuallyincurredTheuseofbroadaveragesinallocatingindirectcostscanhaveanumberofadverseconsequences.Traditionalproduct-costingmethodsuseasingleindirectcostratetoallocatecoststoallproducts.BroadAveragingandCross-subsidization,conts.Differentproductsconsumeactivitiesatdifferentrates,traditionalcostingdoesnotrecognizethesedifferences.Peanut-buttercostingusesbroadaveragestoassign(orspread)costsuniformlytocostobjects.Theresultcanbeundercostingorovercostingofproducts.Overcosting–aproductconsumesalowlevelofresourcesbutisallocatedhighcostsperunit(Emma’sdinner)Undercosting–aproductconsumesahighlevelofresourcesbutisallocatedlowcostsperunit(James’sdinner)BroadAveragingandCross-subsidization,conts.Whenacompanyhasasituationinwhichundercostingorovercostingofproductsoccurs,thisisreferredtoasproduct-costcross-subsidization.P110Theresultsofovercostingoneproductandundercostinganother.Theovercostedproductabsorbstoomuchcost,makingitseemlessprofitablethanitreallyis.Theundercostedproductisleftwithtoolittlecost,makingitseemmoreprofitablethanitreallyis.TheNeedforABCLinemanagersdonotbelievetheproductcostsreportsMarketingdoesnotusecostsreportsforpricingdecisionsProduct-lineprofitmarginsarehardtoexplainSalesareincreasing,butprofitsaredeclining.SomeproductsthathavereportedhighprofitmarginsarenotsoldbycompetitorsDirectlaborisasmallpercentageoftotalcostsLEARNINGOBJECTIVE2PresentthreeguidelinesforrefiningacostingsystemRationaleforRefiningCostingSystemIncreaseinproductdiversityAdvancesinITCompetitioninmarketsIncreaseinIndirectCostsStrategicdecisionPricedecisionMarketdecisionMaketracemorecost-effectiveProvidemoredataMultiplecostdriverpoolsAdvanceinproductandprocesstechnologyincreaseindirectcost,lowerdirectcostsCustomizedproductsDifferentiatefromcompetitorsGuidelinesfor

Refiningacostsystems1.Direct-costtracingclassifyasmanyofthetotalcostsasdirectcostsasiseconomicallyfeasible.

2.Indirect-costpoolsexpandthenumberofcostpoolsuntileachofthesepoolsishomogeneous.

3.Cost-allocationbasisidentifythepreferredcost-allocationbaseforeachindirect-costpool.RefiningaCostingSystemArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.P115Increaseinproductdiversity.Thegrowingdemandforcustomizedproductshasledtoproductdiversitywiththeresultthatproductsdemanddifferinglevelsofresources.RefiningaCostingSystem,contsArefinedcostsystemreducestheuseofbroadaveragesforassigningcoststoresources.Therearethreeprincipalreasonsthathaveacceleratedthedemandforsuchrefinements.Increaseinindirectcosts.Withmoderntechnology,companieshaveexperiencedadecreaseindirectcostswitharesultingincreaseinindirectcosts.Competitioninproductmarkets.Marketshavebecomemorecompetitive,forcingmanagerstoobtainmoreaccuratecostinformationtohelpthemmakestrategicdecisions.RefiningaCostingSystem,contsThreeguidelinesarepresentedforrefiningacostingsystem.Direct-costtracing.Identifyasmanydirectcostsasiseconomicallyfeasible.Indirect-costpools.Expandthenumberofcostpoolssothateachpoolissomewhathomogeneous.Eachcostinthepoolhasasimilarcause-and-effectrelationshipwithasinglecostdriver.Cost-allocationbases.Thecostdriverservesasthecostallocationbaseforeachhomogeneousindirect-costpool.LEARNINGOBJECTIVE3Distinguishbetweensimpleandactivity-basedcostingsystemsRefiningaCostingSystem,contsAsimplecostingsystemhasfewindirect(oftenone)costratesandallocatescostsbroadly.Intoday’scomplexmanufacturingenvironment,thiscanleadtoinaccurateproductcosts.

Anactivity-basedsystem(ABC)identifiesactivitiesasfundamentalcostobjects.Costsarethenassignedtotheactivitiesandallocatedtotheindividualproducts.

SimpleMethodsComplexMethodsUnrealisticRealisticRefiningaCostingSystem,contsAnExampleConsideranexampleoftwoproductsofCactusJelly:RegularandDeluxeDe-spinedCactiCorpsellsequalquantitiesofeachRegularsellsfor$40perjar,andDeluxe$50BothproductshavethesameDirectMaterialscostsDeluxetakestwiceasmuchDirectLaborduetotheextensivede-spiningrequiredRefiningaCostingSystem,contsAnExample,continuedBasedonthepreviousassumptions,costscouldbeallocated,basedonunits,asfollows:1234423RefiningaCostingSystem,contsAnExample,continuedOritcouldbecosteddifferentlyusinganothercostdriver,inthiscase,DirectLaborHours12344232023/5/920Ref夜ini挽ng伯a(chǎn)C抵ost演ing災(zāi)Sy詢ste題m,c蛋ont椒sAn大Exa斯mpl習(xí)e,動(dòng)con妹tin奴uedOri垂tco妖uld犧bec繩oste交dus躺ing趣two懶sepa求rate做cos亮tdr學(xué)iver次s.率Usin讀gmu風(fēng)ltip唯lec它ost秧driv故ers蓋isc率alle抵dAc仗tivi盜ty-B象ased騙Cos逼tingDri代ver變sc疑oul楚db分ea井ny舟rel滿eva獨(dú)nt載or晉rel厭ate青da鹿cti鎖vit撒yNum嘉ber爹of遺Pa紙tie泥ntsNumb呼ero禿fMe提alsPou鼻nds次,G謝all仗ons遣,B巧arr新els抽,B舒oar瞎d-F壟eet潛,e受tc.The非ne爸xt杜sli淹de目dis樹pla棍ys若cos排ta飛llo為cat鴉ion味fo籃rt柱he筋Cac朗tus邊Je樂lly悠us心ing者tw拆on估ew矛dri方ver蒙st此oge脫the舉r12Refi扣ning破aC蹦osti泛ngS君yste左m,co波ntsRef肚ini虛ng仔aC秘ost輪ing功Sy患ste章m,c把ont少sABC納yi急eld鴿sd稼iff再ere掩nt多cos似tp棍er耐uni嫁tr煮esu姜lts冶as晝co龍mpa毛red傲to童th稍ep伙rev些iou帶ss銅ing多l(xiāng)e-情dri小ver筍me肝tho幕ds:32023云/4/2爺823Ref剖ini庸ng綁aC旗ost恢ing塌Sy塊ste涼m,c嫌ont賄sAn盾Exa龜mpl戀e,攝con沈clu造ded厲:D術(shù)iff識(shí)ere頑nt烘Cos敲ts與Lea品dt兼oD最iff隊(duì)ere甜nt逢P(guān)ro飛fit平sActi信vity劫-bas證edc賭osti投ngP11希6Desi購(gòu)gnin挺gan舉ABC潑Sys惜temCost賠Obj疏ects(e.登g.,鉗pr符odu丙ctsand蟻cu妻sto索mer駝s)ActivitiesCon重sum校pti吃onofR騙esou游rcesCostProd柿ucts伶Con啞sume閣Act戒ivit聚iesAct黨ivi甲tie復(fù)s悼C失ons儉ume熊Res寄our蘭cesRea知son謀ing蝦fo浸rA粒BCActi圓vity閱-bas龜edc獎(jiǎng)osti刊ng,c吃onts允.In撒ord皮er可to棍imp特lem悔ent僵ac逐tiv烈ity倆-ba獵sed帥co遇sti阿ng,鉆a衫sev魄en-覆ste很pp伏roc傅edu龍re諸sho序uld遇be擊fo蒙llo拿wed耗.P1買17Ste寺p1拍:Ide吐nti惜fy煎the種pr蕩odu塵cts坐th改at舟are鐮th攻echo談sen還co興st款obj善ect施s.Step驚2:Iden樸tify開thedire嘗ctc煩ostsof坦the雄pr勝odu紡cts池.Ste風(fēng)p3怪:Sele溝ctt至heacti憤viti畝esa灘ndc柱ost-胡allo軋cati某onb皺asesto駕use漸fo士ra啊llo掃cat匆ing妖in撫dir真ect肯co浪sts架to谷th理ep及rod評(píng)uct贈(zèng)s.Act親ivi游ty-御bas意ed數(shù)cos怪tin厚g,c舍ont孕s.Ino團(tuán)rder司to饑impl杰emen厭tac期tivi變ty-b飲ased葉cos旺ting炭,a員seve臺(tái)n-st將epp艱roce歉dure幸sho誼uld針bef湊ollo朝wed.Step瞧4:Ide冶nti勉fy贈(zèng)theind勇ire討ct逼cos詞tsass毅oci筑ate練dw爭(zhēng)ith香ea類ch么cos掏t-a緒llo冒cat煎ion描ba燈se覺(ac惱tiv挎ity隨).Ste孟p5哭:Comp瞇ute鏡therate線per責(zé)uni磨tof芒eac呢hc晉ost恭-al腳loc俊ati慰on好bas詞e(濫act灶ivi墳ty)跪us夜ed穿to幼all坊oca熟te議ind漲ire澇ct竟cos稠ts茄to芒the蠟pr砍odu致cts盈.Ste惕p6同:Com州put膛et意he驢ind泡ire臨ctcos套ts寨all辨oca歐tedto汪the購(gòu)pr非odu晚cts塑.Act丙ivi惱ty-爛bas顧ed衡cos任tin念g,c訪ont役s.Ino白rder丸to以impl渠emen筍tac目tivi段ty-b題ased敗cos雞ting約,a膝seve餃n-st狼epp嬸roce盟dure容sho菌uld纖bef腦ollo寶wed.Step廢7:Com炊put要et午hetot繡al耀cos槳ts表of棋the粱pr想odu德ctsby從add宅ing父al誓ld醋ire蛙ct于and懇in靜dir墓ect揭co載sts差as撲sig繼ned鑒to科th獵ep掌rod吼uct衡s.This脂pro剛cess巡壽is坡not簽ast魔rict助ste槳p-by糠-ste蘇ppr消oced矮ure.霸You羅may盈get膠to靜one惰step贊and旗rea撓lize肺you血nee代dto住rev聯(lián)ise基some倍thin秘gyo熄udi底din股ap若revi呈ous番step爹,so孩you掙wil遇lfr圖eque牙ntly耗fin辯dyo奸urse掩lfg年oing芽bac晃kto斤ap返revi浩ous妹step夜in報(bào)impl律emen恨ting傻an駕acti座vity徹-bas貪edc妙osti還ngs哨yste漠m.Acti昏vity濤-bas兔edc孕osti場(chǎng)ng,爽cont期s.ABC叮is舊ge種ner田all風(fēng)yp朽erc番eiv舞ed茅to要pro吵duc鹽es蝦upe版rio宗rc苦ost顫ing腐fi摩gur峰e(cuò)s活due并to特th明eu展se尋ofmult尿iple買dri視versacr止ossmult孕iple暑lev帳els.ABC濤iso線nly咳asg膏ood駝ast需hed蓄rive頓rss縮慧elec鍬ted,膏and眾the電ira神ctua拉lre寇lati借onsh慣ipt駛oco惹sts.足Po爺orly嘆cho耗sen廣driv奴ers讀will慈pro宋duce疫ina淺ccur政ate貢cost照s,e暗ven炎with注ABC奶.LEAR千NING鴿OBJ權(quán)ECTI欄VE須4Desc加ribe移af辰our-劫part臂cos悅thi購(gòu)erar柔chyActi廈vity憲-bas位edc餡osti切ng,c星onts洽.Cos劈燕tH紫ier熱arc鍛hie死s.In響an舌AB炸Cs神yst銜em,萄co蟲sts邊ar浩ec玻ate豪gor濱ize追do孝nt腹he煤bas慢is雙of域the踩di蔥ffe奶ren煤tt艘ype暖so熄fc秤ost咸dr槍ive澤rs要uti材liz近ed.萄AB歲Cs屋yst粥ems踩co拋mmo難nly拔us暢ea旁co元st槳hie鉗rar裳chy橫ha幣vin光gf世our保le負(fù)vel下s.瘦The亭se冷cos礎(chǔ)td遮riv位ers國(guó)di毫ffe涂ri居nt危hei旱rr寄ela橡tio侍nsh腐ip理bet近wee渠nt拌he青ind敢ire虹ct牢cos僅ta嗽nd新the覽pr狗odu慌ct來(lái)or柄ser診vic深e.P怖119Out峰put刻un逝it-真lev聞el介cos采tsare犧the喉cost粗sof傷act欣ivit沿ies睬perf糾orme點(diǎn)don塊eac旗hin獎(jiǎng)divi棄dual壁uni叉tof臣ap壤rodu輸cto劉rse雖rvic葬e.T可hese油cos初tsi肅ncre欠ase姐ast惡hen藝umbe矮rof槐uni棋tsp堤rodu測(cè)ced劇incr憂ease蒼s.Act如ivi續(xù)ty-覺bas岔ed棄cos廁tin徑g,c腿ont胡s.Cos蛇tH貞ier蘋arc艷hie攜s.Thes楚eco幫std垃rive建rsd甜iffe抽rin某the辮irr鞭elat酬ions嚴(yán)hip霸betw酒een泄the萬(wàn)indi省rect紐奉cos埋tan歡dth勿epr抬oduc緊tor糊ser勻vice凱.P11慎9Batc睛h-le俯vel羽cost盡sare趣the綿cost店sof軍act亞ivit唐ies勒rela贈(zèng)ted般toa蝕gro出upo摩fun敘its勤ofp襯rodu真cts是ors紹ervi相ces惜rath轟ert將han甲the嶺indi盞vidu熄alu繭nit.暢Set盟-up碌cost娘sar彎ean跪exa雪mple口of叢batc掠hle駛vel猜cost滴s,a王sth輕isc績(jī)ost海isi梳ncur板red拆once定for賞eac腿hba出tch,處reg蠢ardl喪ess粥oft桐hes孫ize相oft著heb博atch款.Acti派vity獲-bas懸edc哥osti罪ng,c歸onts擴(kuò).Cos芬tH群ier尸arc俱hie侍s.The卷se拆cos肥td吊riv跟ers礎(chǔ)di墊ffe旨ri愁nt礙hei畜rr蹈ela貢tio內(nèi)nsh屑ip許bet銀wee雞nt陷he萌ind遵ire狹ct市cos仰ta異nd秀the糞pr幣odu蔽ct才or帽ser古vic繁e.P味119Pro延duc鄙t-s聚ust賓ain朱ing尋co堤sts餃(s罩erv功ice滲-su蘆sta掛ini抄ng寇cos抗ts)are剖th群ec籮ost鋼so惜fa臣cti勸vit辯ies削un菠der盈tak臟en勤to趙sup顯por堅(jiān)ti托ndi錘vid朗ual帖pr禽odu諒cts撓or辨se騾rvi岸ces紡re把g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