服务部门成本共同成本及收入的分摊（PPT40页)

1、Allocation of Support Department Costs, Common Costs, and Revenues服務部門成本，共同成本及收入的分攤Chapter 151成本分攤之目的1.提供經濟決策之資訊。2.激勵管理人員及員工。3.成本認定或計算償付金額。4.為對企業外部團體報導而衡量之損益 與資產。2成本分攤決策之指導原則1.因果關係2.利潤取得3.公平允當4.負擔能力3Learning Objective 1Differentiate the single-rate methodfrom the dual-rate method區分單一費率法及雙重費率法4服務部門與作

2、業部門Support department and Operating department An operating department, which is also called a production department in manufacturing companies, directly adds value to a product or services.作業部門（在製造業中又稱製造部門）直接增加產品及服務之價值。5服務部門與作業部門Support department and Operating department A support department, whic

3、h is also called a service department, provides the services that assist other internal departments (operating departments and other support departments) in the company.支援部門又稱服務部門，為企業組織內其他部門(作業部門及其他支援部門)提供服務。6單一費率法及雙重費率法Single-Rate and Dual-Rate Methods The single-rate method also called the single-

4、rate cost -allocation method, allocates costs in each cost pool to cost objects using the same rate per unit of a single allocation base. No distinction is made between fixed and variable costs in the cost pool. 單一費率又稱單一費率成本分攤法，是彙集所有成本庫之成本到單一成本庫，再採用單一分攤基礎之相同單位費率分攤成本至成本標的，故成本庫的成本在成本習性上並無區分為固定及變動成本 。7

5、單一費率法及雙重費率法Single-Rate and Dual-Rate Methods The dual-rate method also called dual-rate cost- allocation method, classifies costs in each cost pool into two cost pools a variable-cost cost pool and a fixed-cost cost pool, with each pool using a different cost-allocation base.雙重費率法又稱雙重費率成本分攤法，係將單一成本庫

6、區分成變動成本庫及固定成本庫等兩個成本庫。每一個成本庫使用不同的成本分攤基礎。8Learning Objective 2Understand how the uncertainty user managers face is affected by the choice between budgeted and actual cost-allocation rates了解不確定性使用者之管理人員如何面對選擇預計與實際成本分攤率間之影響9預計分攤率與實際分攤率Budgeted versus Actual Rates決定採用預計費率或實際費率，將影響使用單位所面對不確定之水準。預計費率讓使用部門預

7、先知道其使用的成本率將會改變，於是使用者有較佳之準備來決定被要求的服務數量，決定內部資源或外部資源的決策 。10預計分攤率與實際分攤率Budgeted versus Actual Rates預計費率有助於激勵服務部門。在預算期間服務部門承擔了所有不利成本差異的風險，而非使用單位，因使用單位並不支付任何超過預算之成本。當成本分攤使用實際費率時，經理人員在預算結速前，都無法知道使用的費率11預計使用量、實際使用量與產能水準分攤基礎Budgeted Usage, Actual Usage, and capacity-Level Allocation Bases使用預計使用量作為分攤基礎，使用單位可預

8、先知道分攤到該部門的成本，有助於該單位之短期及長期規劃。 公司對既定性成本的決策，應基於長期規劃的觀點。使用實際產能的好處為管理當局可集中注意在未使用產能，亦可避免使用單位對未使用產能的負擔。 12Learning Objective 3Allocate support department costsusing the direct, step-down,and reciprocal methods使用直接法、（階梯梯形）分攤法及相互分攤法分攤服務部門成本13直接法Direct method Direct method also called direct allocation method

9、, Allocates each support departments costs to operating departments only. The direct method does not allocated support department costs to other support departments. 直接法又稱直接分攤法，只有將每個服務部門的成本分攤至生產部門。直接法不將服務部門的成本分攤至其他的服務部門。14直接法Direct method優點： 簡單易算，不需估計服務部門使用其他服務部門資源的數量。缺點： 忽略了大多數的服務部門亦為其他服 務部門提供服務，常使

10、分析結果失去準確性， 導致產品成本扭曲。15階梯分攤法Step-down method The step-down method also called the step-down allocation method or the sequential allocation method which allocates support-department costs to other support department and to operating departments in a sequential manner that partially recognizes the mutu

11、al services provided among all support department.階梯法又稱階梯分攤法或順序分攤法，係將服 務部門的成本分攤至其他服務部門及其他生產 部門。所有服務部門間，以順序方式部份認列 相互提供的服務。16階梯分攤法Step-down method Note that this requires the support departments to be ranked (sequenced) In the order that the Step-down allocation is to proceed.在階梯分攤法的過程中服務部門必須按先後順 序排序。

12、一但服務部門成本分攤出去，後續服 務部門的成本即不再分攤回來。17階梯分攤法Step-down methods相對於直接分攤法，階梯分攤法較能精確及公平地求算出各生產部門的總成本(但其亦無法精確計算出服務部門之真實耗用成本)。階梯分攤法允許承認部分服務部門對其他服務部門所提供的服務。18相互分攤法Reciprocal method The reciprocal method also called the reciprocal allocation method - allocates support-department costs to operating departments by f

13、ully recognizing the mutual services provided among all support departments.相互法又稱相互分攤法，係藉由全部認列所有服務部門間相互提供的服務成本，然後將其分攤至生產部門。19相互分攤法Reciprocal method步驟一：以線性方程式表達服務部門成本及服務部門間相互關係。步驟二： 解聯立方程式，求出各服務部門完全相互分攤後的成本。步驟三：根據使用量比率（以提供給所有部門服務之單位總數為基礎） ，將各服務部門完全相互分攤後的成本分攤至所有其他部門（包括服務部門與生產部門）。20相互分攤法Reciprocal meth

14、od優點： 相互分攤法可彌補階梯分攤法不能完全考慮服務部門間相互服務的限制。 理論上，相互分攤法最正確的方法(不僅能獲得各生產部門的總成本資料，亦可獲得各服務部門的總成本資料)。 相互分攤法強調服務部門的“全部成本”與部門之預算或已發生的成本不同。缺點： 計算過程較為複雜。21Learning Objective 4Allocate common costs using either the stand-alone oand incremental method分攤共同成本使用獨支分攤與增額分攤法22共同成本common costs A common cost is a cost of ope

15、rating a facility, activity, or like cost object that is shared by two or more users. The common cost is lower than the individual cost to each user. 共同成本係操作設施、作業的成本，或類似由兩個或兩個以上的使用者所分享的成本標的。共同成本低於每個使用者的個別成本。 The goal is to allocate common costs to each user in an equitable way on the basis of the in

16、dividual costs of the cost object.以成本標的之個別成本為基礎的公平方法是分攤共同成本給每一使用者之目標。23獨支成本分攤法Stand-alone cost-allocation method獨支成本分攤法係採用每一個成本標的之資訊做為個別營業個體，以決定成本分攤之權數。24增額成本分攤法Incremental cost-allocation method增額成本分攤法係將成本標的加以排序，然後以排序順位分攤成本給使用者。排序第一的成標的稱為主要單位，按獨立個體分攤成本；排序第二的成本標的稱為增額單位，增額單位僅分攤由兩個使用者較前一使用者使用時所增加之額外共同

17、成本。25Learning Objective 5Explain the importance of explicit agreement between contracting parties when the reimbursement amount is Based on costs incurred26成本分攤與合約Cost allocations and contracts合約的爭議起因於一些規定，經常與成本分攤有關。可透過明白訂立“遊戲規則”及雙方在簽約時均具明確認知來降低爭議。遊戲規則應包括的內容為可容許列入的成本項目的定義，所允許之成本分攤基礎，預計與實際成本差額的處理方式等。

18、27可允許成本與不可允許成本Allowable cost and unallowable cost Allowable cost is a cost that the contract parties agree to include in the costs to be reimbursed.可允許成本是指訂立合約各方皆同意將其列 入償付價款的成本。28收入分攤與收入標的Revenue allocation and revenue object Revenue allocation occurs when revenues are related to a particular revenu

19、e object but cannot be traced to it in an economically feasible (cost-effective) way.收入分攤為收入與特定收入標的之相關，但 無法以經濟可行方式（成本-效益）追溯。 A revenue object is anything for which a separate measurement of revenue is desired.收入標的是指任何可個別衡量收入的任何各別的東西。29Learning Objective 6Understand how bundling of products gives ris

20、e to revenue-allocation issues30套裝產品Bundled product A bundled product is a package of two or more product (or services) that is sole for a single price but whose individual components may be sold as separate items at their own “stand-alone” prices.套裝產品是一套由兩個或兩個以上產品或服務的組合，以一個價格出售，而套裝組合內的各個產品也單獨出售，各有其

21、“獨支”售價。套裝產品的價格通常少於個別購買其中所有產品價格之和。31Learning Objective 7Allocate the revenues of a bundled package to the individual products in that package32獨支收入分攤法Stand-alone revenue-allocation methodStand-alone revenue-allocation method uses product-specific information on the products in the bundle as weights f

22、or allocating the bundled revenues to the individual products.獨支收入分攤法係利用套裝組合內個別產品之資料，計算出權數後，再將套裝收入分攤到個別產品之上。 “獨支”一 詞意指產品做為單獨（非套裝）項目。33獨支收入分攤法Stand-alone revenue-allocation methodThere are three types of weights for the stand-alone revenue allocation method 獨支收入分攤法之三種權數來源 1.售價Selling prices. 2.單位成本Un

23、it costs. 3.實體單位Physical units. 34增額收入分攤法Incremental revenue-allocation method The incremental revenue-allocation method ranks individual products in a bundle according to criteria determined by management-such as the product in the bundle with the most sales-and then uses this ranking to allocate bundled revenues to individual products.增額收入分攤法是由管理人員依決定之標準將套裝組合中個別產品排序例 - 如套裝產品中產品之暢銷程度 - 再利用此一排序將套裝產品收入分配到個別產品上。35增額收入分攤法Incremental revenue-allocation method The first-ranked products is the primary product in the bundle. The second-rank