传统费用管理系统(英文)yxh.pptx
4-1 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTraditional Cost Management SystemsChapter 44-2 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 1 Understand job order costing systems.4-3 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order Costing SystemuA job order costing system estimates the costs of manufacturing products for different jobs required for specific customer orders.uEach individual job is treated as a single unit of output.uWhat is an example?ucustom frames4-4 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungProcess Costing SystemuA process costing system is applicable when all units produced during a specified time frame are treated as one unit of output.uUsually every unit made during the time period is identical.uWhat is an example?ufiberglass4-5 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTraditional Job Order Costing uIn a traditional job order costing system,detailed records are kept of the flow of costs for each job.RawMaterialsWork InProcessFinishedGoodsLabor&Support Resources4-6 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 2Understand how using job bid sheets is effective for estimation product costs in a job order costing system.4-7 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuA job bid sheet is a format used for estimating job costs.uA bid sheet has five distinct panels.4-8 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuPanel 1 identifies the customer.the product,and the number of units required.Bid Number:J4369Date:July 6,2000Customer:Michigan MotorsProduct:Automobile engine valves(Valve#L181)Engineering Design Number:JDR-103Number of Units:1,5004-9 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuPanel 2 lists all the materials required to complete the job.Materials Quantity Price AmountBar steel stock 3”3,600 lbs$11.30$40,680Subassembly1,500 39.00 58,500Total direct materials$99,1804-10 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuPanel 3 lists the amount of direct labor required for the job.Labor Hours Rate AmountLathe operators 480$26.00$12,480Assembly workers 900 18.00 16,200Total direct labor1,380$26,6804-11 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuPanel 4 contains estimated for cost driver costs.Support CostsAmount600 machine-hours$40/hour$24,0001,380 direct labor hours$36/hour 49,680Total support costs$73,6804-12 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Bid SheetuPanel 5 shows the total costs estimated for the job.Direct material$99,180Direct labor 28,680Support costs 73,680Total costs$201,5404-13 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Costs and MarkupuAssuming that the markup rate is 25%,what is the bid price per unit?Total costs$201,540Add 25%markup 50,385Bid price$251,925Unit cost$134.36Unit price$167.954-14 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 3Use cost driver rates to apply support activity costs to products.4-15 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungDetermination of Cost Driver RatesuWhat is a cost driver rate?uIt is the rate at which support activity costs are applied to individual jobs.Activity Cost Driver Rate =Normal Cost of Support Activity Normal Level of Cost Driver4-16 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungDetermination of Cost Driver RatesuWhat are normal activity costs?uNormal activity costs are the costs of the resources committed to the particular activity.uWhat is the normal level of the cost driver?uThe normal level of the cost driver is the long-term capacity made available by the amount of resources committed to the activity.4-17 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungDetermination of Cost Driver RatesuDetermining realistic cost drivers rates have become increasingly important in recent years.uWhy?uBecause support costs now comprise a large portion of the total costs.4-18 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungDetermination of CostDriver RatesuSupport activity costs are caused by the level of capacity of each activity that is made available.uActivity cost driver rates should be calculated based on the normal cost per unit of the activity level committed.4-19 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 4Discuss why cost systems with multiple cost driver rates give different cost estimates than cost systems with a single rate.4-20 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungNumber of Cost PoolsuHow many cost pools should there be?uA separate cost pool should be used if the cost or productivity of resources is different and if the pattern of demand varies across resources.uThe optimal number of cost pools will change over time as an organization changes.4-21 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 5Evaluate a cost system to understand whether it is likely to distort product costs and explain the importance of recording actual costs and comparing them with estimated costs.4-22 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungRecording Actual Job CostsuIn addition to preparing bids,job order cost accounting systems also record costs actually incurred on individual jobs.uThis process allows comparison of actual costs with the estimated costs to determine whether unexpected variations occurred in the quantity of prices of the resources used.4-23 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungRecording Actual Job CostsuWhen the company receives the customers order,it prepares the materials requisition.Materials Requisition Date:August 2,2000Note Number:M47624From:Machining DepartmentApproved by:Mike Machina(Machining Supervisor)Steve Stuart(Stores Supervisor)Job Number:J4369Engineering Design:JDR-1034-24 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungRecording Actual Job CostsuA materials requisition note lists the materials required to begin production.Identification Description Quantity Rate Amount Number 24203 Bar steel 720 lbs$11.50$8,280.00 stock 3”4-25 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungRecording Actual Job CostsuWhat is a time card?uA time card is a form used to record the hours spent by each worker,each day or week,on different jobs.uWhat is a job cost sheet?uIt is a form for recording actual costs of a job.4-26 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and Young Job Cost SheetJob Number:J4369Date:August 12,2000Customer:Michigan MotorsProduct:Automobile engine valves Engineering Design Number:JDR-103Number of units ordered:1,500uPanel 14-27 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and Young Job Cost SheetuPanel 2MaterialRequisitionNumber Description Quantity Rate Amount 47624 Bar steel 720 lbs$11.50$8,280.00 stock 3”A35161 Subassemblies 290 units 38.00$11,020.00Total direct materials cost$19,300.004-28 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and Young Job Cost Sheet Dates Number Hours Rate Amount8/2,8/3,8/4,8/5 M16 24$28.00$672.008/2,8/3,8/4,8/5 M18,M19,M20 64 26.00 1,664.008/6,8/7,8/8,8/9,8/10 A25,A26,A27 120 18.00 2,160.00 8/6,8/7,8/8,8/9,8/10 A32,A34,A35 60 17.00 1,020.00Total direct labor cost 268$5,516.00uPanel 34-29 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and Young Job Cost SheetuPanel 4 Support Costs Amount 117 Machine hours$40 per hour$4,680.00 268 Direct labor hours 36 per hour 9,648.00 Total overhead cost$14.328.004-30 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTotal cost$39,144.00Number of units produced 290Cost per unit$134.98Projected unit cost$134.36 Job Cost SheetuPanel 54-31 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 6Appreciate the importance of conversion costs and the measurement of costs in multistage continuous-processing industries.4-32 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungMultistage Process Costing SystemsuWhat is continuous processing?uIt is a process in which production of relatively homogenous products flows from one stage to the next.uAt each successive process stage,there is further progress toward converting the raw materials into the finished product.4-33 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungMultistage Process Costing SystemsuWhat is multistage process costing?uIt is a system for determining product costs in multistage processing industries.uWhat are some examples of multistage processing industries?uchemicalsubasic metals upharmaceuticals4-34 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungMultistage Process Costing SystemsuIn continuous processing,it is necessary first to determine costs for each stage of the process and then to assign their costs to individual products.uThe costs of the material input required at various stages are identified.4-35 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungMultistage Process Costing SystemsuWhat are conversion costs?uThey are the costs of production labor and support activities to convert the materials or product at each process stage.uConversion costs are applied to products as they pass through successive process stages.4-36 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 7Understand the significance of differences between job order costing and multistage-process costing systems.4-37 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguMultistage process costing systems have the same objectives as job order costing systems.uBoth types of systems assign material,labor,and manufacturing support activity costs to products.uThere are also important differences between job order and multistage process costing.4-38 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguWhat are the differences?uDifferences can be grouped into four major points.uProductionuProduction requirementsuCostuVariances4-39 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguIn job order costing production is carried out in different jobs.uIn multistage process costing,production is carried out continuously,semi-continuously,or in large batches.4-40 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguIn job order costing,production requirements are different for the different jobs.uIn multistage process costing,production requirements are homogeneous across products or jobs.4-41 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguIn job order costing,costs are measured for individual jobs.uIn multistage process costing,costs are measured for individual process stages.4-42 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungJob Order and Multistage Process CostinguIn job order costing,variances between actual and estimated direct material and direct labor costs are determined for each individual jobs.uIn multistage process costing,variances between actual and estimated costs are determined for individual process stages.4-43 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungLearning Objective 8Understand the two-stage allocation process and service department allocation methods.4-44 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTwo-Stage Cost AllocationuTraditional cost accounting systems assign operating expenses to products with a two-stage procedure.uWhat is this procedure?uIn the first stage,expenses are assigned to production departments.uIn the second stage,expenses are assigned to the products.4-45 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTwo-Stage Cost AllocationuWhat are production departments?uThey are departments that have direct responsibility for converting raw materials into finished products.uWhat are service departments?uThey are departments performing activities that support production.4-46 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTwo-Stage Cost AllocationTotal Indirect Costs$1,550$50$100$200$300$400$500Service DepartmentsProduction Departments4-47 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTwo-Stage Cost AllocationService department costs are allocated to production departments.Service DepartmentsProduction Departments$50$100$200$425$550$5754-48 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungTwo-Stage Cost AllocationProduction DepartmentsProduction department costs are allocated to jobs and products.Job 1Job 2Job 3$425$550$5754-49 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungEnd of Chapter 44-50 2001 Prentice Hall Business Publishing Management Accounting,3rd ed.,Atkinson,Banker,Kaplan,and YoungAppendix
