高级管理会计-2.pptx

直接直接材料材料成本成本直接直接人工人工成本成本间接间接费用费用成本成本产产 品品直接直接人工小时人工小时（成本动（成本动因）因）直接直接追溯追溯直接直接追溯追溯传统成本系统传统成本系统间接间接费用费用成本成本直接直接材料材料成本成本直接直接人工人工成本成本直接直接追溯追溯直接直接追溯追溯机器机器加工加工作业作业成本成本组装组装作业作业成本成本质量质量检查检查作业作业成本成本机器小机器小时（成本时（成本动因）动因）零件数零件数量（成本量（成本动因）动因）检查次检查次数（成本数（成本动因）动因）产产 品品作业成本系统作业成本系统12456案例案例2 2：服务成本计算：服务成本计算 波特兰电力公司（波特兰电力公司（PPC）是一家电力公司，其开单部（是一家电力公司，其开单部（BD）为为两类主要客户两类主要客户居民户和商业户提供帐户查询和帐单打印服务。居民户和商业户提供帐户查询和帐单打印服务。目前，目前，BD服务的帐户有服务的帐户有120，000个居民帐户和个居民帐户和20，000个商业帐户。个商业帐户。 两个因素正在影响两个因素正在影响PPC公司的获利能力。首先，电力行业非规公司的获利能力。首先，电力行业非规律性导致竞争加剧，收费更低，所以，律性导致竞争加剧，收费更低，所以，PPC必须找到降低经营成本必须找到降低经营成本的办法。其次，由于大规模房屋开发和购物中心的建设，该地区电的办法。其次，由于大规模房屋开发和购物中心的建设，该地区电力需求将上升。市场部估计下一年居民户需求将上升力需求将上升。市场部估计下一年居民户需求将上升50%，商业户，商业户需求将上升需求将上升10%。因为。因为BD目前正满负荷运转，它需要找到办法提目前正满负荷运转，它需要找到办法提高对预期增加的需求的服务能力。一个地方劳务局已提出以一个具高对预期增加的需求的服务能力。一个地方劳务局已提出以一个具有吸引力的成本接管有吸引力的成本接管BD的职能。劳务局的方案是不考虑帐户类型，的职能。劳务局的方案是不考虑帐户类型，按每户按每户$3.50提供提供BD的全部职能。的全部职能。 图图1描绘了成本对象居民户和商业户及用于描绘了成本对象居民户和商业户及用于BD的资源。与的资源。与BD有有关的成本都是间接成本关的成本都是间接成本不能明确确认客户类型。不能明确确认客户类型。 因其业务复杂性，商业户实际消耗的资源远远高于因其业务复杂性，商业户实际消耗的资源远远高于22%。如商。如商业户平均每张帐单业户平均每张帐单50行，而居民户平均只有行，而居民户平均只有12行。行。第一步：确定成本对象、主要作业中心、资源及相关成本动因。第一步：确定成本对象、主要作业中心、资源及相关成本动因。电信电信$58,520计算机计算机$178,000纸张纸张$7,320占地占地$47,000帐户查询人工帐户查询人工$118,400主管人员主管人员$33,600打印机打印机$55,000开单人员开单人员$67,500居民帐户居民帐户$442,440商业帐户商业帐户$122,990查询次数查询次数=23,00018,000(78.26%)5,000(21.74%)图图1：以一个统一分配率为基础的当前成本计算：以一个统一分配率为基础的当前成本计算总成本总成本$565,340 成本动因按两个标准选择：成本动因按两个标准选择：1、动因量与资源消耗或支持业务的发生之间必须具有合理的因、动因量与资源消耗或支持业务的发生之间必须具有合理的因果关系；果关系； 2、有关成本动因量的数据必须是可获得的。、有关成本动因量的数据必须是可获得的。第二步：建立一个描述作业流程、资源及其相关关系的程序图第二步：建立一个描述作业流程、资源及其相关关系的程序图 通过访问关键人员完成（图通过访问关键人员完成（图2）第三步：收集关于成本和成本动因在资源和作业中实物流动的第三步：收集关于成本和成本动因在资源和作业中实物流动的相关数据（图相关数据（图3） 以程序图作指导，与有关人员进一步交谈，数据来源有会以程序图作指导，与有关人员进一步交谈，数据来源有会计记录、专门研究，管理者的最佳估计等计记录、专门研究，管理者的最佳估计等第四步：计算和解释新的作业信息（表第四步：计算和解释新的作业信息（表1）居民帐户汇总居民帐户汇总商业帐户汇总商业帐户汇总电信电信占地占地纸张纸张主管人员主管人员计算机计算机帐户查询人工帐户查询人工打印机打印机开单人工开单人工帐户查帐户查询作业询作业通信作业通信作业帐户开单作业帐户开单作业审核作业审核作业帐户数帐户数行数行数人工人工小时小时信件信件图图2：开单部作业程序图：开单部作业程序图开单部作业中心开单部作业中心间接成本总额间接成本总额$565,340单据审核单据审核20，000个帐户个帐户每个帐户每个帐户$4.44$88,847帐户开单帐户开单2,440,000行行每行每行$0.097$235,777通信通信2,800封信封信每封信每封信$12.64$35,384$205,332帐户查询帐户查询3,300人工小时人工小时每人工小时每人工小时$62.22可追溯可追溯成本成本作业作业成本动因成本动因实物流量实物流量单位动因单位动因成本成本居民帐户居民帐户商业帐户商业帐户1,800 人工小时人工小时1,800封信封信1,440,000行行1,500 人工小时人工小时1,000封信封信1,000,000行行20,000个帐户个帐户每一成本对象每一成本对象成本动因成本动因实物流量实物流量成本对象成本对象图图3：ABC系统：波特兰电力公司系统：波特兰电力公司开单部开单部表表1：作业成本计算研究关键结果：作业成本计算研究关键结果动因成本动因成本每类客户成本每类客户成本 作业会计系统比传统会计系统更复杂更昂贵，但是，无论是作业会计系统比传统会计系统更复杂更昂贵，但是，无论是在制造业和非制造业，越来越多的组织因各种原因正在采纳作业在制造业和非制造业，越来越多的组织因各种原因正在采纳作业会计系统。会计系统。1、激烈的竞争压力导致毛利下降。公司也许知道其全部毛利，、激烈的竞争压力导致毛利下降。公司也许知道其全部毛利，但通常不准确知道每一产品或服务的毛利。某些产品盈利，某些但通常不准确知道每一产品或服务的毛利。某些产品盈利，某些产品亏损产品亏损但究竟是那种产品必须知道准确的成本。但究竟是那种产品必须知道准确的成本。2、经营的复杂性增加，引起产品和服务类型及客户类型的更加、经营的复杂性增加，引起产品和服务类型及客户类型的更加多样化。资源消耗因产品和客户不同有很大不同。多样化。资源消耗因产品和客户不同有很大不同。3、新兴生产技术使间接成本比例增加。直接人工正在被自动化、新兴生产技术使间接成本比例增加。直接人工正在被自动化设备所取代。间接成本有时超过总成本的设备所取代。间接成本有时超过总成本的50%4、技术飞速发展缩短了产品的生命周期。如成本计算错误，没、技术飞速发展缩短了产品的生命周期。如成本计算错误，没有时间作价格或成本计算调整。有时间作价格或成本计算调整。5、由于不正确的成本确定引起的错误决策成本巨大，拥有正确、由于不正确的成本确定引起的错误决策成本巨大，拥有正确成本信息的公司具有更大的优势成本信息的公司具有更大的优势6、计算机技术降低了开发和运转跟踪许多作业活动的成本系统、计算机技术降低了开发和运转跟踪许多作业活动的成本系统的成本的成本案例案例3： 成本管理成本管理战略战略定位定位成本计算成本计算 制造费用项目制造费用项目 金额金额 间接人工：间接人工： 材料处理材料处理 24,765.56准备工作准备工作 25,179.61检验人员检验人员 64,27519产品分类包装人员产品分类包装人员 19,419.15管理人员管理人员 6,473.46小计小计其它制造费用：其它制造费用：房屋占用房屋占用 34,976.62设备折旧设备折旧 101,058.55通风、照明通风、照明 12,922.57材料管理材料管理 4250.00机器动力电费机器动力电费 85,788.16小计小计 合计合计 379,108.87 238,995.90140,112.97表表3 制造费用的详细清单制造费用的详细清单产品名称产品名称 使用比例使用比例 数量数量 合计合计 分配比率分配比率 分配额分配额 H产品产品 1 6000 6000 7.9433 47,660.09 ZH产品产品 12 400 4800 7.9433 38,128.07 合合 计计 - - 10800 7.9433 85,788.16 产品名称产品名称 准备次数准备次数 分配比率分配比率 分配额分配额 H型产品型产品 1000次次 17.985 17,985.40 ZH型产品型产品 400次次 17.895 7,194.21 合合 计计 1400次次 17.985 25,179.61 表表5：准备成本分配表单位：元：准备成本分配表单位：元 （2）材料处理成本以材料移动次数为成本动因，）材料处理成本以材料移动次数为成本动因， 计算过程如表计算过程如表6: 表表6:材料处理成本分配表单位：元材料处理成本分配表单位：元 品名品名 批次批次 每批移动次数每批移动次数 合计合计 分配比率分配比率 分配额分配额 H型产品型产品 12 4 48 386.96 18574.20ZH型产品型产品 4 4 16 386.96 6191.36 合计合计 - - 64 386.96 24,765.56 对比成成本本管管理理6-88Analyzing the activities, costs, and profit associated with serving specific customers.For various reasons, some customers are less profitable than others.Customer makes frequent order changes.Customer needs special attention.Customer is difficultto please.6-89Two primary objectives6-90Studies have shown that only 20% of a companys customers contribute to profits. The remaining 80% generate losses.Possible qualitative reasons toretain unprofitable customers:l Customer prestige.l Potential future profitability.l Loss leader to enter market.l Nonmonetary benefits such as knowledge or expertise.6-91Customer ProfitabilityCustomer NumberA graph of five of our customers revealsthat two of the five are unprofitable.A bar graphis a common analytical tool.6-92Question:Why are these two customers unprofitable?We will focus our attentionon customers 102 and 114.Customer ProfitabilityCustomer Number6-93Comparing the customer-related costs foreach customer can reveal helpful insights.Order processing costs, engineering/design changes, and special handling costs for Customer 102 are above normal.Special packaging costs for Customer 114 are four times the norm and special handling costs are six times the norm.We Investigate and find. . .6-94Once we know why the customers are unprofitable, we can modify customer relationships to improve profitability.I hate to do this, but we just cant continue doing business with you.Well send a team to your plant next week and help you set up ordering and handling procedures that will reduce costs and provide you with better service.If you ask for fewer changes, we can charge you less and deliver your orders faster!6-95nProcessing OrdersnSales ContactsnSales VisitsnProcessing ShipmentslBillinglEngineering/Design ChangeslSpecial PackaginglSpecial HandlingStudy closely all the customer-relatedactivities that drive costs.6-96HealthWave, Inc. sells non-prescription pharmaceuticals, supplements, and herbal remedies to three major customer types:PharmacyGroceryHerbal Therapist(Example)6-97Product-Line DataTotalNon-PrescriptionSupplementsHerbal RemediesRevenue91,000,000$ 26,900,000$ 44,260,000$ 19,840,000$ Variable COGS54,676,200 13,988,000 26,998,600 13,689,600 Contribution margin36,323,800$ 12,912,000$ 17,261,400$ 6,150,400$ Contribution margin ratio39.9%48.0%39.0%31.0%Operating costs: R & D1,200,000 - 480,000 720,000 G,S & A28,475,296 8,417,423 13,849,633 6,208,240 Total operating costs29,675,296 8,417,423 14,329,633 6,928,240 Operating income6,648,504$ 4,494,577$ 2,931,767$ (777,840)$ Return on sales7.31%16.71%6.62%-3.92%Healthwave reports product line profitability.Research and Development (R & D) costs are tracedto products, but General, Selling and Administrative(G,S and A) costs are allocated based on sales.The profitability goal is a 10 percent return on sales. Is the problem products or customers?6-98We now know that the Supplements linehas a low return on sales and that HerbalRemedies has a negative return on sales.An analysis of sales records shows the followingcustomer sales patterns for these products:Traced Product SalesPharmacyGroceryHerbal TherapistSales of: Non-prescription drugs78.0%22.0%0.0% Supplements8.0%83.0%9.0% Herbal Remedies5.0%34.0%61.0%Now lets look at contribution margin per customer type.6-99Product-Line DataTotalNon-PrescriptionSupplementsHerbal RemediesRevenue91,000,000$ 26,900,000$ 44,260,000$ 19,840,000$ Contribution Margin ratio48.0%39.0%31.0%Variable COGS ratio52.0%61.0%69.0%Traced Product SalesTotalPharmacyGroceryHerbal TherapistSales of: Non-prescription drugs78.0%22.0%0.0% Supplements8.0%83.0%9.0% Herbal Remedies5.0%34.0%61.0%Traced Revenues91,000,000$ 25,514,800$ 49,399,400$ 16,085,800$ Variable COGS 54,676,200 13,755,008 30,140,662 10,780,530 Contribution Margin36,323,800$ 11,759,792$ 19,258,738$ 5,305,270$ Contribution Margin ratio39.9%46.1%39.0%33.0%78% of 26,900,000 + 8% of 44,260,000 + 5% of 19,840,000 = $25,514,800(78% of 26,900,000) .52 + (8% of 44,260,000) .61+ (5% of 19,840,000) .69 = $13,755,0086-100Product-Line DataTotalNon-PrescriptionSupplementsHerbal RemediesRevenue91,000,000$ 26,900,000$ 44,260,000$ 19,840,000$ Contribution Margin ratio48.0%39.0%31.0%Variable COGS ratio52.0%61.0%69.0%Traced Product SalesTotalPharmacyGroceryHerbal TherapistSales of: Non-prescription drugs78.0%22.0%0.0% Supplements8.0%83.0%9.0% Herbal Remedies5.0%34.0%61.0%Traced Revenues91,000,000$ 25,514,800$ 49,399,400$ 16,085,800$ Variable COGS 54,676,200 13,755,008 30,140,662 10,780,530 Contribution Margin36,323,800$ 11,759,792$ 19,258,738$ 5,305,270$ Contribution Margin ratio39.9%46.1%39.0%33.0%Exh.6.5Sales to Pharmacies provide the highest contribution margin ratio.Lets examine further.6-101We will analyze these costs to determine how much of eachcost to subtract from customer margin. Our objective iscustomer income and return on sales for each customer. 6-102HealthWave sells its products using sales personnelin the field and by telephone ordering. Exh.6.645 sales reps $55,00025 sales reps $42,000 + 4 majoraccount managers $200,0006-103HealthWave sells its products using sales personnelin the field and by telephone ordering. Exh.6.6l 40,000 grocery orders 85% by telephone = 34,000 grocery telephone ordersl 34,000 80,000 total telephone orders = 42.5 percent of telephone ordersl 42.5 percent of $130,000 total telephone cost = $55,250 6-104HealthWave sells its products using sales personnelin the field and by telephone ordering. Exh.6.662% of $480,000 = $297,600Percentage based onpersonnel interviews6-105Marketing costs include personnel, databases, equipment, and facilities used for selling, market research, strategy, and planning. Exh.6.755% of $360,000Percentage based onpersonnel interviews56% of $2,250,0006-106Exh.6.8Distribution costs include packing, shipping and delivering products or services to customers. HealthWave delivers to its Herbal Therapist customers using a private delivery service, PackageXpress. This is a more cost effective way to send small shipments to these customers.12% of $16,085,800 Herbal Therapist Revenue (rounded)6-107Exh.6.8Pharmacy deliveries286,000 87.66%Grocery deliveries 40,248 12.34%Total deliveries326,248 100.00%87.66% of $8,080,00012.34% of $8,080,000HealthWave delivers to Pharmacy and Groceries customers using its own trucks.6-108R & D costs are charged to product lines in the year of spending. For the current year, 40 percent of R & D costs are charged to supplements and 60 percent to herbal remedies.Exh.6.9 Product Non-prescription 0%$ 0 Supplements 40 480,000 Herbal remedies 60 720,000 Total R & D costs100%$1,200,000Next, the amounts charged to product lines will beallocated to customer types based on sales revenue.6-109Exh.6.978% of $0 + 8% of $480,000 + 5% of $720,00022% of $0 + 83% of $480,000 + 34% of $720,0000% of $0 + 9% of $480,000 + 61% of $720,000The amounts charged to product lines are now allocated to customer types based on sales revenue.6-110Exh.6.10These costs can often be difficult to trace to specific customers. HealthWave breaks them into these three categories: manufacturing support (30%), customer service (50%), and general business activities (20%). Percentages were obtained from management interviews.(20% + 50 %) or 70% of $8,270,00030% of $8,270,0006-111Exh.6.1028.04% of $5,789,00054.29% of $5,789,00017.68% of $5,789,000Allocate customerservice basedon revenues.6-112Exh.6.1025.16% of $2,481,00055.13% of $2,481,00019.72% of $2,481,000Allocatemanufacturingsupport based onvariable COGS.6-113Finally, we put all the information together to determinewhich customer type is the most profitable. Exh.6.11Even though Pharmacy has the highest margin, it has a negative return on sales. What should Healthwave do? 6-114The Pharmacy customers are not contributing to HealthWaves profitability. What are the options?Do NothingDrop pharmacy customersDecrease operating costsIncrease efficiency of serving pharmacy customers6-115l “Do nothing” is unacceptable given the magnitude of the loss.l “Dropping the pharmacy customers” should only be considered if the cost savings are greater than the $11,759,792 of contribution that would be given up.l “Decreasing operating costs” and/or “Increasing the efficiency of serving pharmacy customers” appear to be the best options. 6-116To better compare different sets of data, the dollar amounts can be recast as a percentage of revenues.6-117Potential Savings?Pharmacys margin is high, butsome costs seem out of line.