管理会计：lesson4 作业成本法——帮助决策的工具

1、案例,雅利桑那，菲尼克斯AEROTECH公司宣布它的定价结构要经历一次重大的转变。这家企业生产飞机雷达和通讯设备用的电路板，它已面临亚洲和欧洲企业的竞争。AEROTECH企业总裁克雷斯丁.斯科特说：“过去几十年来，我们的竞争对手一直在压低我们号产品的价格。那是我们公司产量最高的产品，而且我们认为我们的生产效率并不比别人低。我们不明白为什么我们的竞争对手能制定出的产品价格远低于我们的价格。同时在我们看来，我们从号电路板受益匪浅。号电路板是我们生产工艺,“最复杂的产品，它的销量远低于号和号电路板的销量。号电路板是一种高度专业化的产品，我们的竞争者似乎不想涉及号电路板的市场。即使我们数次提高号电路板

2、的价格，客户仍然源源不绝。” 公司的副总经理约翰.斯通补充道：“我发现整个形势令人迷惑。为什么你以最有效率的生产一种高产量的产品，但却只能从市场中获得最低的回报，并且还面临降价的压力？我们所有的人都关心这种现象。而号产品是我们的主营产品。”,为什么AEROTECH公司要剧烈地改变公司的定价政策呢？斯科特说“要求会计人员能解决这一问题。我们的总会计师听说一种能提供更准确的产品成本计算方法。它关注公司制造每种产品中涉及的作业，它还计量作业消耗的资源量。我们使用这种名为作业成本计算的方法做了一项先期研究。结果发现，我们高估了产量高、工艺简单的产品的成本。在本公司号电路板和号电路板就是这种产品。但是我

3、们,“大大低估了号电路板的成本。号电路板是一种产量低、工艺较复杂的产品，这些特性使得号电路板没有承担其应该承担的成本。号电路板消耗的工程成本和材料处理成本远超乎我们的想像” 斯科特继续解释道，新产品成本法表明公司的管理当局能轻松地为号电路板制定能与亚洲和欧洲竞争者竞争的价格。同时为了弥补成本，必须大幅提高号电路板的价格。,Lesson 4第八章,作业成本法帮助决策的工具,Activity Based Costing (ABC),One way to increase the accuracy of product cost is to trace the cost of overhead ac

4、tivities to products based on activities that cause the cost. This approach to overhead allocation is called activity-based costing (ABC).,ABC is a good supplement to our traditional cost system,I agree!,Learning Objective 1,作业成本法下如何处理成本,非制造成本和作业成本法,Manufacturingcosts,Nonmanufacturingcosts, ABC assi

5、gns both types of costs to products.,Traditionalproduct costing,ABCproduct costing,制造成本和作业成本法,ABC does not assign all manufacturing costs to products.,Manufacturingcosts,Nonmanufacturingcosts,Traditionalproduct costing,ABCproduct costing,All,Most, butnot all,Some,How Costs are Treated UnderActivityB

6、ased Costing,Problems: In many processes, overhead is increasing while direct labor is decreasing. Variety and complexity of products is increasing.,The most commonly used allocation basein traditional costing is direct labor hours.,How Costs are Treated UnderActivityBased Costing,Plantwide Overhead

7、 Rate,Departmental Overhead Rates,ActivityBased Costing,Number of cost pools,Level of complexity,ABC uses more cost pools.,ABC uses more cost pools.,Each ABC cost pool has itsown unique measure of activity.,Traditional cost systems usually relyon volume measures such as direct laborhours and/or mach

8、ine hours to allocateall overhead costs to products.,Traditional Costing The predetermined overhead rate is based on budgeted activity. This results in applying all overhead costs including unused, or idle capacity costs to products.,ABC Products are charged for the costs of capacity they use not fo

9、r the costs of capacity they dont use. Unused capacity costs are treated as period expenses.,作业成本法下闲置生产能力的成本,Learning Objective 2,设计作业成本制度,资源 Resources,作业 Activities,成本对象 Cost objects,成本动因 Cost drivers,绩效计量 Performance Measures,程序观点,成本归属观点,Designing an ABC System,Cost Objects (e.g., products and cus

10、tomers),Designing an ABC System,Steps for Implementing ABC Identify and define activities and activity cost pools.作业和作业成本库 Trace costs to activities and cost objects. Assign costs to activity cost pools. Calculate activity rates. Assign costs to cost objects. Prepare management reports.,Activity,An

11、event that causes the consumption of overhead resources.,How Costs are Treated UnderActivityBased Costing,How Costs are Treated UnderActivityBased Costing,Traditional cost systems usually rely on volumemeasures such as direct labor hours and/or machinehours to allocate all overhead costs to products

12、.,ABC definesfive levels of activitythat largely do not relateto the volume of unitsproduced.,How Costs are Treated UnderActivityBased Costing,How Costs are Treated UnderActivityBased Costing,How Costs are Treated UnderActivityBased Costing,The term cost driver is also used to refer to an activity m

13、easure.,Two common types of activity measures:,How Costs are Treated UnderActivityBased Costing,Classic Brass An ABC Example,Manufacturing overhead is allocated to products usinga single plantwide overhead rate based on machine hours.,Define Activities, Activity Cost Pools,and Activity Measures,At C

14、lassic Brass, the ABC team, selected the followingactivity cost pools and activity measures:,Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - as

15、signed all costs of resources consumed as a consequence of the number of units produced. Customer Relations assigned all costs associated with maintaining relations with customers. Other assigned all overhead costs that are not associated with the other cost pools.,Define Activities, Activity Cost P

16、ools,and Activity Measures,Learning Objective 2,作业成本法的运行,将间接费用追溯到作业和成本对象,Assign Overhead Coststo Activity Cost Pools,Assign Overhead Coststo Activity Cost Pools,Direct materials, direct labor, and shipping are excludedbecause Classic Brass existing cost system can directlytrace these costs to produc

17、ts or customer orders.,将成本分配到作业成本库第一阶段分配,At Classic Brass the following distribution of resource consumption across activity cost pools is determined.,Assign Overhead Coststo Activity Cost Pools,Indirect factory wages $500,000 Percent consumed by customer orders 25% $125,000,Assign Overhead Coststo

18、Activity Cost Pools,Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000,Assign Overhead Coststo Activity Cost Pools,Assign Overhead Coststo Activity Cost Pools,计算作业费率,Calculate Activity Rates,The ABC team determines that Classic Brass will have these total activi

19、ties for each activity cost pool . . . 1,000 customer orders, 400 new designs, 20,000 machine-hours, 250 customer relations activities.,Now the team can compute the individual activity rates by dividing the total cost for each activity by the total activity levels.,Calculate Activity Rates,Activity-

20、Based Costing at Classic Brass,Direct Materials,Direct Labor,Shipping Costs,Overhead Costs,Cost Objects: Products, Customer Orders, Customers,Activity-Based Costing at Classic Brass,Direct Materials,Direct Labor,Shipping Costs,Cost Objects: Products, Customer Orders, Customers,Order Size,Customer Or

21、ders,Product Design,Customer Relations,Other,Overhead Costs,First-Stage Allocation,Activity-Based Costing at Classic Brass,Direct Materials,Direct Labor,Shipping Costs,Cost Objects: Products, Customer Orders, Customers,CustomerOrders,OrderSize,Customer Relations,Other,Overhead Costs,First-Stage Allo

22、cation,Second-Stage Allocations,$/Order,$/Design,$/MH,$/Customer,Unallocated,Product Design,将成本分配到成本对象,Classic Brass Information,Standard Stanchions Requires no new design resources. 30,000 units ordered with 600 separate orders. Each stanchion requires 35 minutes of machinetime for a total of 17,50

23、0 machine-hours.,Custom Compass Housing Requires new design resources. 400 separate orders. 400 custom designs prepared. 1,250 compass housings produced, requiring 2machine-hours each for a total of 2,500 machine-hours.,Assigning Overhead to Products,Assigning Overhead to Products,Lets take a look a

24、t how Classic Brass system works for just one of the 250 customers Windward Yachts who placed a total of three orders.,Orders Two orders for 150 standard stanchions per order. One order for a custom compass housing.,Machine-hours The 300 standard stanchions required 175 machine-hours. The custom com

25、pass housing required 2 machine hours.,Assigning Overhead to Customers,Assigning Overhead to Customers,编制管理报告,Prepare Management Reports,Product Margin Calculations The first step in computing product margins is togather each products sales and direct cost data.,Prepare Management Reports,Product Ma

26、rgin Calculations The second step in computing product margins is toincorporate the previously computed activity-basedcost assignments pertaining to each product.,Prepare Management Reports,Product Margin Calculations The third step in computing productmargins is to deduct each productsdirect and in

27、direct costs from sales.,Product Margin Calculations The product margins can be reconciled withthe companys net operating income as follows:,Prepare Management Reports,Prepare Management Reports,Customer Profitability Analysis The first step in computing Windward Yachts customer margin is to gather

28、its sales and direct cost data.,Prepare Management Reports,Customer Profitability Analysis The second step is to incorporate Windward Yachts previously computed activity-based cost assignments.,Prepare Management Reports,Customer Profitability Analysis The third step is to compute Windward Yachts cu

29、stomer margin ($699) by deducting all its direct and indirect costs from its sales.,Learning Objective 3,传统成本与作业成本法的比较,Product Margins Computed Usingthe Traditional Cost System,The first step in computing product margins is togather each products sales and direct cost data.,Product Margins Computed

30、Usingthe Traditional Cost System,The second step in computing product marginsis to compute the plantwide overhead rate.,Product Margins Computed Usingthe Traditional Cost System,The third step in computing product margins isallocate manufacturing overhead to each product.,Product Margins Computed Us

31、ingthe Traditional Cost System,The fourth step is to actuallycompute the product margins.,The Differences Between ABCand Traditional Product Costs,The traditional costsystem overcosts thestandard stanchionsand reports a lowerproduct marginfor this product.,The traditional costsystem undercosts thecu

32、stom compasshousings and reportsa higher productmargin for this product.,Differences Between ABC and Traditional Product Costs,There are three reasons why thereported product margins for the twocosting systems differ from one another.,Traditional costing allocates all manufacturing overhead to produ

33、cts. ABC costing only assigns manufacturing overhead costs consumed by products to those products.,Differences Between ABC and Traditional Product Costs, Traditional costing allocates all manufacturing overhead costs using a volume-related allocation base. ABC costing also uses non-volume related al

34、location bases.,There are three reasons why thereported product margins for the twocosting systems differ from one another.,Differences Between ABC and Traditional Product Costs, Traditional costing disregards selling and administrative expenses because they are assumed to be period expenses. ABC co

35、sting directly traces shipping costs to products and includes nonmanufacturing overhead costs caused by products in the activity cost pools that are assigned to products.,There are three reasons why thereported product margins for the twocosting systems differ from one another.,Targeting Process Imp

36、rovement瞄准程序改进,Activity-based management is used in conjunction with ABC to identify areas that would benefit from process improvements.,While the theory of constraints approach discussed in Chapter 1is a powerful tool for targeting improvement efforts, activity rates can also provide valuable clues

37、 on where to focus improvement efforts.,Benchmarking can be used to compare activity cost information with world-class standards of performance achieved by other organizations.,Activity-Based Costing and External Reporting,Most companies do not use ABCfor external reporting because . . .,External re

38、ports are less detailed than internal reports. It may be difficult to make changes to the companys accounting system. ABC does not conform to GAAP. Auditors may be suspect of the subjective allocation process based on interviews with employees.,ABC Limitations,Substantial resourcesrequired to implem

39、entand maintain.,Resistance tounfamiliar numbersand reports.,Desire to fullyallocate all coststo products.,Potentialmisinterpretation ofunfamiliar numbers.,Does not conform toGAAP. Two costingsystems may be needed.,Appendix 8A,ABC Action Analysis作业成本行动分析,Learning Objective 4,作业成本行动分析,Appendix 8A: ABC Action Analysis,Conventional ABC analysis does not identify potentially relevant costs. An action analysis report helps because it: Shows what costs have been assigned to a cost object. Indicates how difficult it would be to adju