财务管理会计案例培训课件英文版(powerpoint 44).pptx

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1、Activity Based Costing:A Tool to Aid Decision Making Chapter8 The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillActivity Based Costing(ABC)The objective of activity-based costing is to understand overhead and the profitability of products and customers.ABC is agood supplement to our traditional co

2、st systemI agree!The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillOverhead rates maybe based on activityat capacity.Activity Based Costing(ABC)Activity-Based CostingBoth manufacturingand nonmanufacturingcosts may be assigned toproducts.Some manufacturingcosts may be excludedfrom productcosts.Ther

3、e are a numberof cost pools each ofwhich is allocatedusing a uniquemeasure of activity.Allocation bases oftendiffer fromtraditional costingsystems.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillHow Costs are Treated Under Activity-Based CostingLevel of ComplexityLevel of ComplexityOverhead Allo

4、cation Plantwide OverheadRateDepartmentalOverheadRatesActivity BasedCosting The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillPlantwide Overhead RateCompanies tend to use direct labor as the overhead allocation base.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillA two stage process isnecessar

5、y because costsare allocated to departmentsand then to products.Finishing DepartmentShipping DepartmentPainting DepartmentDepartmental Overhead Rates The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDepartment1Department2Department3Cost poolsCost poolsIndirectLaborIndirectMaterialsOtherOverheadSt

6、age One:Stage One:Costs assignedCosts assignedto poolsto poolsDepartmental Overhead Rates The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDepartment1Department2Department3Cost poolsCost poolsStage One:Stage One:Costs assignedCosts assignedto poolsto pools Products Stage Two:Stage Two:Costs appli

7、edCosts appliedto productsto productsDepartmental Overhead RatesIndirectLaborIndirectMaterialsOtherOverhead The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDepartment1Department2Department3Cost poolsCost poolsStage One:Stage One:Costs assignedCosts assignedto poolsto pools Products Stage Two:Sta

8、ge Two:Costs appliedCosts appliedto productsto productsDirect Labor HoursMachineHoursRawMaterialsCostDepartmental Allocation BasesDepartmental Overhead RatesIndirectLaborIndirectMaterialsOtherOverhead The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDesigning an ABC SystemCost Objects(e.g.,produc

9、tsand customers)ActivitiesConsumptionof ResourcesCost The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDesigning an ABC SystemSteps for Implementing ABClIdentify and define activities and activity pools.lWhere possible,trace costs to activities and cost objects.lAssign costs to activity cost pool

10、s.lCalculate activity rates.lAssign costs to cost objects.lPrepare management reports.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillIdentifying Activity to IncludeA part of the productionA part of the productionprocess for which managementprocess for which managementwants a separate reporting

11、of thewants a separate reporting of thecosts of the activity involved.costs of the activity involved.Unit-LevelActivityBatch-Level ActivityProduct-LevelActivityCustomer-LevelActivityOrganization-sustainingActivity The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillIdentifying Activity to Include Ac

12、tivity Cost Pool is a“bucket”in which costs are accumulated that relate to a single activity in the ABC system.$The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillThe Mechanics of ABCAt Classic Brass,the ultimate cost objects are:Products,Customer orders,andCustomers.One overhead cost-shipping-can

13、be traced directly to customer orders.The companys overhead costs are shown on the next slide.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-Hill The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillActivity-Based Costing at Classic BrassDirectMaterialsDirectLaborShippingCostsOverhead CostsTraced$/D

14、LHTracedCost Objects:Products,Customer Orders,Customers The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillActivity-Based Costing at Classic BrassDirectMaterialsDirectLaborShippingCostsOrderSizeCustomerOrdersProductDesignCustomerRelationsOtherOverhead CostsCost Objects:Products,Customer Orders,Cust

15、omersFirst-Stage Allocation The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillActivity-Based Costing at Classic BrassDirectMaterialsDirectLaborShippingCostsCost Objects:Products,Customer Orders,CustomersOrderSizeCustomerOrdersProductDesignCustomerRelationsOtherOverhead CostsFirst-Stage AllocationS

16、econd-Stage Allocations$/MH$/Order$/Design$/CustomerUnallocated The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Activity Cost PoolsManagement at Classic Brass believes overhead should be distributed as follows:The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs

17、 to Activity Cost PoolsIndirect factory wages$500,000Percent consumed by customer orders 25%$125,000Using the total costs and percentage consumption of overhead,costs are assigned to activity pools.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Activity Cost PoolsFactory equi

18、pment depreciation$300,000Percent consumed by customer orders 20%$60,000Using the total costs and percentage consumption of overhead,costs are assigned to activity pools.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Activity Cost PoolsUsing the total costs and percentage con

19、sumption of overhead,costs are assigned to activity pools.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillComputation of Activity RatesThe ABC team has determined that Classic Brass has the following total activities for each activity cost pool.v1,000 customer orders,v200 new designs,v20,000 mac

20、hine-hoursv100 customers.Now the team can compute the individual Now the team can compute the individual activity rates.activity rates.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillComputation of Activity Rates The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillComputation of Activity Rates T

21、he McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Cost ObjectsLets take a look at how our system works for just one customer-Windward Yachts.vWindward ordered two products-Stanchions and customer compass housings.Here are the details:Standard Stanchions(no design required)1.400 u

22、nits ordered with 2 separate orders.1.400 units ordered with 2 separate orders.2.Each stanchion required 0.5 machine-hours.2.Each stanchion required 0.5 machine-hours.3.Selling price is$34 each.3.Selling price is$34 each.4.Direct materials total$2,110.4.Direct materials total$2,110.5.Direct labor to

23、tals$1,850.5.Direct labor totals$1,850.6.Shipping costs total$180.6.Shipping costs total$180.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Cost ObjectsLets take a look at how our system works for just one customer-Windward Yachts.vWindward ordered two products-Stanchions and

24、 customer compass housings.Here are the details:Custom Compass Housing(requires new design)1.One order during the year.1.One order during the year.2.Each housing required 4 machine-hours.2.Each housing required 4 machine-hours.3.Selling price is$650 each.3.Selling price is$650 each.4.Direct material

25、s total$13.4.Direct materials total$13.5.Direct labor totals$50.5.Direct labor totals$50.6.Shipping costs total$25.6.Shipping costs total$25.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Cost Objects$125 per order 2 orders=$250Overhead cost of two orders for standard stanchi

26、ons.Overhead cost of two orders for standard stanchions.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Cost ObjectsOverhead cost of two orders for standard stanchions.Overhead cost of two orders for standard stanchions.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssig

27、ning Costs to Cost ObjectsOverhead cost of one order for custom compass housing.Overhead cost of one order for custom compass housing.$125 per order 1 order=$125 The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillAssigning Costs to Cost ObjectsOverhead cost of one order for custom compass housing.O

28、verhead cost of one order for custom compass housing.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillProduct Margins The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillProduct Margins The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillProduct MarginsTraditional Cost Accounting SystemPredetermi

29、ned manufacturingoverhead rate$1,000,000 20,000 MH=$50/MH=The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillProduct MarginsTraditional Cost Accounting System400 units x 0.5 MH/unit x$50/MH=$10,000 The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDifference Between ABC and Traditional Product Co

30、stsABC will ordinarily shift batch-level and product-level overhead costs from high-volume products produced in large batches to low-volume products produced in small batches.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillDifference Between ABC and Traditional Product CostsUnder ABC both manufa

31、cturing and nonmanufacturing costs may be assigned to products.Organization-sustaining costs and the costs of idle capacity are not assigned to products.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillEase of AdjustmentCosts that adjust automatically to changes in activity:vDirect materials.vShi

32、pping.Costs that could be adjusted to changes in activity:vDirect labor.vFactory utilities.vAdministrative wages and salaries.vOffice equipment depreciation.vMarketing wages and salaries.vSelling expenses.Costs that are difficult to adjust to changes in activity:vFactory equipment depreciation.vFact

33、ory building lease.vAdministrative building lease.The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-Hill The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillSimplified Approach to ABCAfter the first-stage allocation is complete,computation of activity rates for each activity cost pool can be simplifie

34、d as follows:The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillSimplified Approach to ABC2 orders$315 per order The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillSimplified Approach to ABC1 design$1,285 per design The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillSimplified Approach to ABCCust

35、omer margin for Windward Yachts is shown below:The McGraw-Hill Companies,Inc.,2000Irwin/McGraw-HillEnd of Chapter 8I call thisI call thisquality quality time!time!1、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Tuesday,November 8,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。05:00:2605:00:2605:0011/8/2022 5:00:26 AM3、每天只看目

36、标，别老想障碍。11月-2205:00:2605:00Nov-2208-Nov-224、宁愿辛苦一阵子，不要辛苦一辈子。05:00:2605:00:2605:00Tuesday,November 8,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2205:00:2605:00:26November 8,20226、生活总会给你另一个机会，这个机会叫明天。08十一月20225:00:26上午05:00:2611月-227、人生就像骑单车，想保持平衡就得往前走。十一月225:00上午11月-2205:00November 8,20228、业余生活要有意义，不要越轨。2022/11/85:00:2705:00:2708 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。5:00:27上午5:00上午05:00:2711月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/8/2022 5:00:27 AM05:00:2708-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/8/2022 5:00 AM11/8/2022 5:00 AM11月-2211月-22谢谢大家谢谢大家