Activity-Based Costing Example：基于活动的成本核算的例子

4Activity-Based

CostingSystems4-2LearningObjective14-3TraditionalCostingSystemsTraditionalcostsystemswerecreatedwhen

manufacturingprocesseswerelaborintensive.Asinglecompany-wideoverheadrate

basedondirectlaborhoursmaybe

usedtoallocateoverheadtoproducts

intheselaborintensiveprocesses.4-4Inthisexample,overheadwillbeallocatedtojobsusingdirectlaborhours.Iftotaloverheadis$120,howmuchwillbeallocatedtoeachjob?TraditionalCostingSystems4-5OverheadRate=$120÷8directlaborhoursOverheadRate=$15perdirectlaborhourJob1=2hours×$15perhour=$30Job2=6hours×$15perhour=$90TraditionalCostingSystems4-6Thecompanyintroducesautomatedmachinery.Total

overheadrisesfrom$120to$420,whilethelabortime

neededforJob2fallsfrom

6hoursto1hour.Nowallocatethe$420overheadtothetwojobs.TraditionalCostingSystems4-7OverheadRate=$420÷3directlaborhoursOverheadRate=$140perdirectlaborhourJob1=2hours×$140perhour=$280Job2=1hour×$140perhour=$140TraditionalCostingSystems4-8Isthisareasonablecostingmethod?AutomationbenefitedonlyJob2,butmostoftheadditionaloverheadcostwasallocatedtoJob1.Clearly,weneedtolookforanothercostdriver.TraditionalCostingSystems4-9LearningObjective24-10ProductsRequireActivitiesActivitiesConsumeResourcesPeopleManageActivitiesActivity-BasedCosting(ABC)Acostingmethodthatidentifiestheactivitiesperformedwithintheorganizationasitdeliversitsgoodsandservices.4-11Direct

laborhoursMachine

hoursProcess

setupsDesign

timeLotsizeCustomer

contactActivity-BasedCosting(ABC)Acostingmethodthatassignscoststoproducts,basedonthenumberofactivitiestheorganizationusedinproducingthem.4-12Usedininternaldecisionmakingaswell

asininventoryvaluation

forexternalreporting.Activity-BasedCosting(ABC)Bothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts.Allocationbasesoftendifferfromtraditionalcostingsystems.ABC

ABCisagood

supplement

toourtraditional

costsystem.4-13LevelofComplexityCostofImplementationLevelofBenefitsTraditional

CostingActivity-BasedCostingABCComparedwithTraditionalCosting4-14ResourceCostsCostPools:PlantsorDepartmentsCostObjectsTraditionalCostingResourceCostsCostPools:ActivitiesorActivityCentersCostObjectsActivity-BasedCostingDirectlytraced

orallocatedDirectlytraced

orallocatedPredetermined

overhead

rateCostdriver

ratesfor

eachactivityABCComparedwithTraditionalCosting4-15

AnActivityCostPoolisacommonwaytocollectcoststhatarerelatedtoaspecificactivityintheABCsystem.$$$$$$ActivityCostsActivity-BasedCosting(ABC)4-16Identifyandclassifytheactivitiesrelatedtothecompany’sproductsorservices.Estimatethecostofeachactivityidentifiedin

.Calculateacost-driverrateforeachactivity.Assignactivitycoststoproductsusingthecost-driverrate.FourStepsintheABCProcess4-17LearningObjective34-18

IdentifyandClassifyActivitiesUNIT-LEVELACTIVITIESResourcesacquiredandactivitiesperformedforindividualunitsofproduct.CUSTOMER-LEVELACTIVITIESResourcesacquiredandactivitiesperformedtoservespecificcustomers.BATCH-LEVELACTIVITIES

Resourcesacquiredandactivitiesperformedforagrouporbatchofsimilarproductsorservices.PRODUCT-LEVELACTIVITIESResourcesacquiredandactivitiesperformedtoproduceandsellaspecificproductorservice.FACILITY-LEVELACTIVITIESResourcesacquiredandactivitiesperformedtoprovidegeneralcapacitytoproducegoodsorservices.4-19INTERVIEWORPARTICIPATIVEAPPROACHABCteamsincludeorinterviewoperatingemployees.

RECYCLINGAPPROACH

Reusesdocumentationofprocessesusedforotherpurposes.TOPDOWNAPPROACHABCteamsofpeoplefromtoplevelsofmanagementgeneratetheactivitydictionary.

IdentifyandClassifyActivities4-20LearningObjective44-21TheABCteamsshouldgatherdataonthecostsofalltheactivitiesidentifiedinStep1.

EstimatetheCostofActivitiesExamineaccountingrecordsforrecordedcostinformation.Askemployeestoindicatehowmuchtime

theyworkonvariousactivities.4-22MayCompanyhas4employeesinitsQualityControlDepartment.Salariesandcostsforthedepartmenttotal$360,000peryear.Mayproduces500,000unitsofproductayear.Whatisthecost-driverrateperunit?$360,000÷500,000units=$.72perunit

Twopiecesofinformationarerequiredtocomputethecost-driverrate:ActivityCostActivityVolume

CalculateCost-DriverRatesfor

Activities4-23MAYhasacustomerservicecenterwherecustomerscancalltoaskquestions.Customerspayafixedfeeforeachcalltheymaketotheservicecenter.ItcostsMAY$1,260,000ayeartooperatethecenter.Thecenterreceives120,000callsperyear.Thecenterhandles1,000,000minutesofcalls.Whatistheappropriatecostdriver:totalminutesforallcallsornumberofcalls?Whatisthecost-driverrate?

CalculateCost-DriverRatesfor

Activities4-24Sincecustomersarecharged“percall”,theproperactivityinthiscaseisthenumberofcallshandledbythecenter.Thecost-driverratewouldbe:$1,260,000÷120,000units=$10.50percall

CalculateCost-DriverRatesfor

Activities4-25

CalculateCost-DriverRatesfor

ActivitiesAppropriate

cost-driver

baseBasedonresource’s

practicalcapacityto

supportactivitiesCauseandeffect

relationshipbetween

activityandcostsMeasurablePredictorexplain

anactivity’suse

ofresources4-26PracticalCapacityNoteWhenestimatingthecostofanactivity,onlythecostsassociatedwiththeproductshouldbeused(practicalcapacity).Thecostof“unusedcapacity”shouldnotbeappliedtoproducts.EXAMPLESupposewerenta1,000squarefootwarehousefor$1,000permonth.Only800sq.ft.areusedtostoreProductA.Therestofthewarehouseis“unused”.HowmuchrentcostshouldbeallocatedtoProductA?4-2720%,or$200shouldbeassignedto“unusedcapacity”80%,or$800shouldbeassignedtoProductAPracticalCapacityNote4-28LearningObjective54-29

AssignActivityCoststoProducts1.Identifyalltheactivitiesrelatedtoagivenproductorservice.2.Determinehowmanyunitsofeachactivityareusedperunitofproduct.3.Assigncoststoproductsusingthecost-driverratesforeachactivity.4-30Example:Yazz,Inc.produces130,000unitsofProductAand400,000unitsforProductB.Usingthefollowingcostinformation,howmuchoverheadshouldbeallocatedtoProductA?

AssignActivityCoststoProducts4-31

AssignActivityCoststoProducts4-32Let’slookatan

examplefromthe

BilsonCompany.Activity-BasedCostingExample4-33Bilson,Inc.manufacturesandsells5,000unitsofProductA(deluxemodel),and25,000unitsofProductB(standardmodel)eachyear.ProductArequires3.0directlaborhours(DLH)andProductBrequires2.5DLHtoproduce.Employinga

traditional

costingsystem,Bilsonassignsoverheadcosttoproductsusingdirectlaborhours.Thepredeterminedoverheadrateis:

Mfg.overheadcostDirectlaborhours=$1,550,00077,500=$20/DLHActivity-BasedCostingExample4-34

Bilson’sunitproductcostsusing

traditional

costingare:Bilsonmarksitsproductsupby50percentandallocates

its$500,000customerservicecostsbasedonrevenue.Activity-BasedCostingExample4-35$975,000÷($975,000+$3,900,000)×$500,000TraditionalCosting$130.00×1.50Activity-BasedCostingExample4-36SalesofProductAhaveincreasedsteadilysinceintroduction,

butcompanyincomehasdeclined.ManagementatBilsonis

unhappywiththetraditionalcostingsystemandtheyhave

decidedtotryactivity-basedcosting.Inaddition,managementhas

observedthatthecostofdirect

laborisrelativelystable.

Sincelabordoesnotbehave

likeaunit-levelcost,laborwill

becombinedwithoverheadand

thetotalconversioncost

willbeassignedusingABC.Activity-BasedCostingExample4-37Thetotalconversioncostis: Traditionaloverhead $1,550,000 Labor(77,500hours@$10) 775,000 Total $2,325,000Inaddition,managementhas

observedthatthecostofdirect

laborisrelativelystable.

Sincelabordoesnotbehave

likeaunit-levelcost,laborwill

becombinedwithoverheadand

thetotalconversioncost

willbeassignedusingABC.Activity-BasedCostingExample4-38Managementhasidentifiedthefollowingfiveactivities

andcostsintheproductionofitstwoproducts:TotalconversioncostActivity-BasedCostingExample4-39ThefollowingtransactiondatahasbeencompliedbymanagementofBilson:Activity-BasedCostingExample4-40Thesedatacanbeusedtodeveloppredeterminedcost-driverratesforeachofthefiveactivities:$800,000÷5,000Machinesetups=$160.00persetupActivity-BasedCostingExample4-41Theactivity-basedoverheadrateswejustcalculated

canbeusedtoassignconversioncoststoBilson’s

twoproducts.Activity-BasedCostingExample4-42Theactivity-basedoverheadrateswejustcalculated

canbeusedtoassignconversioncoststoBilson’s

twoproducts.Activity-BasedCostingExample4-43Theactivity-basedoverheadrateswejustcalculated

canbeusedtoassignconversioncoststoBilson’s

twoproducts.Activity-BasedCostingExample4-44Let’scomputetheproductcostforAandBusingourABCoverheadrates:TheseamountsdidnotchangeasaresultofusingABC.Activity-BasedCostingExample4-45NowcomparetheunitproductcostsusingthetraditionalcostingsystemandourABCsystem.Remember,weusedoneoverhead

ratebasedondirectlaborhours.Activity-BasedCostingExample4-46NowcomparetheunitproductcostsusingthetraditionalcostingsystemandourABCsystem.Adoptingactivity-basedcostingusuallyresultsinashiftofbatch-levelandproduct-level

overheadcostsfromhigh-volumestandard

productstolow-volume,morecomplexproducts.Activity-BasedCostingExample4-47Canyouseehowdifferentallocationmethodsmightleadtomakingdifferentmanagementdecisions?NowcomparetheunitproductcostsusingthetraditionalcostingsystemandourABCsystem.Activity-BasedCostingExample4-48BasedontheseresultsBilsonalsodecidestouseABCtoassignits$500,000customerservicecosts.Theapplicableactivityis

numberofcustomerconsultations.CustomersbuyingProductA,

thedeluxemodel,requiremoreconsultationsthanthosebuying

ProductB,thestandardmodel.Costperconsultation=$500,000÷125,000consultations=$4.00Activity-BasedCostingExample4-49ABCCostingNochangeinsalespriceLet’scompareproductincomeusingtraditionalandABCcosting.Activity-BasedCostingExample4-50ABC

CostingTraditional

Costing4-51LearningObjective64-52ShouldBilson

increasetheprice

ofProductA?ShouldBilson

reduce

theprice

ofProductB?ShouldBilson

dropProductA?ProductProfitabilityNowthatwehavemeasuredproductcostsaccurately,weseehowprofitableeachproductreallyis.4-53ThepriceofProductA,thedeluxemodel,shouldprobablybeincreased.Customerswhobuydeluxemodelsmaybuybasedonfeaturesinsteadofprice.ThepriceofProductB,thestandardmodel,maybetoohigh.Customerswhobuystandardmodelsarepricesensitive.Decreasing

thepricewouldincreasevolume,

possiblyresultinginmoreincome.ProductProfitability4-54CustomerProfitabilityWhatarethecostsandbenefitsofservingspecificcustomers?Activity-basedanalysiscanbeusedtotrackthecostsofservingcustomersandthosecustomers’contributiontocompanyprofits.ServicecallsBuy/sellordersOrderchanges4-55EstimatingCostsofNewProductsApplyABCanalysisofpresentproductlinestoproposednewproducts.Thisisvalidaslongastheactivitiesinvolvedwiththenewproduc