成本与管理会计（第15版） 课件 GE-hca15-ch05

CHAPTER5Activity-BasedCostingandActivity-BasedManagementChapter5LearningObjectivesExplainhowbroadaveragingundercostsandovercostsproductsorservicesPresentthreeguidelinesforrefiningacostingsystemDistinguishbetweensimpleandactivity-basedcostingsystemsDescribeafour-partcosthierarchyCostproductsorservicesusingactivity-basedcosting5-2Chapter5LearningObjectives,cont’dEvaluatethecostsandbenefitsofimplementingactivity-basedcostingsystemsExplainhowmanagersuseactivity-basedcostingsystemsinactivity-basedmanagementCompareactivity-basedcostingsystemsanddepartmentcostingsystems5-3BackgroundRecallthatplantoverheadisappliedtoproductioninarationalsystematicmanner,usingsometypeofaveraging.Thereareavarietyofmethodstoaccomplishthisgoal.Thesemethodsofteninvolvetrade-offsbetweensimplicityandrealism.SimpleMethodsComplexMethodsCanbeinaccurateUsuallymore accurate5-4Plantwide&Department

OVERHEADCALCULATIONSPlantwideOverheadRate:TotalEstimatedOverhead*/TotalEstimatedBase***Obtaintotalofalloverheadcoststobeallocated.**Determinebest“base”–directlaborhours,machinehours,etc.Thisrateisusedtoallocateoverheadcoststoallproducts.DeptOverheadRate:Similarconceptexceptoverheadcostpoolsandselectedbaseareobtainedbydepartment.5-5Exampleofplantwide&departmentoverheadcalculationsForourexample,let’ssaywehaveDepartmentAandDepartmentBwithoverheadcostsof$300,000and$450,000,respectively.Wemightalsousedifferentbasesforeachdepartment.Inourexample,wewilluseDLHforDepartmentAandMachineHoursforDeptB.5-6Example,cont’d DeptA DeptBO/H $300,000 $450,000DLH

8000

7000MH 750

1200OverheadallocationinDepartmentAwouldbe$300,000/8000(DLH)or$37.50perDLHOverheadallocationinDepartmentBwouldbe$450,000/1200(MH)or$375.00perMH5-7Example,cont’dContrastthiswithasinglePlantwideRatewhichwouldbecalculatedasfollows:BasedonDLH:$750,000/15,000or$50.00/DLHBasedonMH:$750,000/1,950or$384.62/MHFromthissimplecomparisonweseethataproductusingmoreDeptAresourceswouldbeseverelyovercosted,especiallyifwewerebasingthesinglerateonMachineHoursandaproductusingmoreDeptBresourceswouldbeseverelyundercostedifweusedDLHasthebaseforthesinglerate.BroadAveragingHistorically,firmsproducedalimitedvarietyofgoodsandatthesametime,theirindirectcostswererelativelysmall.Allocatingoverheadcostswassimple:usebroadaveragestoallocatecostsuniformlyregardlessofhowtheyareactuallyincurred.Generallyknownas“Peanut-buttercosting”(perhapsbecauseitisspreadevenly??)Theend-result:Productsusingfewerresourcesareovercostedandproductsusingmoreresourcesareundercosted.5-9OverandUndercosting-definedOvercosting—aproductconsumesalowlevelofresourcesbutisallocatedhighcostsperunit.Undercosting—aproductconsumesahighlevelofresourcesbutisallocatedlowcostsperunit.5-10Cross-subsidizationIfoneproductisundercostedthenatleastoneotherproductmustbeovercosted.Theovercostedproductabsorbstoomuchcost,makingitseemlessprofitablethanitreallyis.Theundercostedproductisleftwithtoolittlecost,makingitseemmoreprofitablethanitreallyis.5-11Cross-subsidization,cont’dCONSIDERTHIS:Ifyouwereusingcosttodetermineprice,whataffectwouldthishave?Ifyouwerelookingatproductprofitabilitytodeterminemarketingfocus,whatresult?Let’stakeacloserlookusingourpreviousexample.5-12Cross-subsidization,exampleYourecallthatinourpreviousplantwidevs.departmentalexample,DeptAhadarateof$37.50/DLH;DeptBhadarateof$375/MHandtheplantwideratewouldbe$50.00/DLHor$384.62/MH.Job457incurs1,000DLHineachdepartment,40MHinDeptAand75MHinDeptB.Let’scomparethecostsofthejobbasedondifferentallocationmethods.5-13Cross-subsidization,example,cont’d-AllocatingtoJob457ExplanationDeptA/DLHDeptB/MHTotalSingleRate1000*37.50$37,50075*375$28,125TotalbyDept$65,625PW/DLH2000*$50$100,000PW/MH125*$384.62$48,077.505-14

AnExample:Plastim

5-15PlastimandSimpleCosting5-16Usingthe5-StepDecisionMakingProcess1.IdentifytheProblems&Uncertainties.(Possibleloss ofGiovannibusiness)2.ObtainInformation.(Analyzeandevaluatethedesign, manufacture,anddistributionoperationsfortheS3 lens.)3.MakePredictionsaboutthefuture.(obtainabetter costestimatefortheS3)4.MakeDecisionsbyChoosingamongalternatives. (shouldtheybidandifyes,atwhatprice)5.ImplementtheDecision,EvaluatePerformanceand Learn.5-17PlastimandABCIllustrated5-18PlastimandABCRateCalculation5-19PlastimandABCProductCosts5-20Plastim:SimpleandABCCompared5-21ConclusionsEachmethodismathematicallycorrect.Eachmethodisacceptable.Eachmethodyieldsadifferentcostfigure,whichwillleadtodifferentgrossmargincalculationswhichmayleadtodifferencesinotherdecisionssuchaspricing.Onlyoverheadisinvolved.Totalcostsfortheentirefirmremainthesame—theyarejustallocateddifferentlytothecostobjectswithinthefirm.Selectionoftheappropriatemethodanddriversshouldbebasedonexperience,industrypractices,aswellasacost-benefitanalysisofeachoptionunderconsideration.5-22ABCvs.SimpleCostingSchemesABCisgenerallyperceivedtoproducesuperiorcostingfiguresduetotheuseofmultipledriversacrossmultiplelevels.ABCisonlyasgoodasthedriversselected,andtheiractualrelationshiptocosts.Poorlychosendriverswillproduceinaccuratecosts,evenwithABC.UsingABCdoesnotguaranteemoreaccuratecosts!5-23SignalsthatSuggestthatABCImplementationCouldHelpaFirm:Significantamountsofindirectcostsareallocatedusingonlyoneortwocostpools.Allormostindirectcostsareidentifiedasoutputunit-levelcosts.Productsmakediversedemandsonresourcesbecauseofvolume,processsteps,batchsizeorcomplexity.Productsthatacompanyiswell-suitedtomakeshowsmallprofitswhereasproductsthatacompanyislesssuitedtomakeshowlargeprofits.5-24BehavioralIssuesinImplementingABCGainthesupportoftopmanagementandcreateasenseofurgency.CreateaguidingcoalitionofmanagersthroughoutthevaluechainfortheABCeffort.EducateandtrainemployeesinABCasabasisforemployeeempowermen.tSeeksmallshort-runsuccessasproofthattheABCimplementationisyieldingresults.RecognizethatABCisnotperfect.(bettercostsbutcomplexsystem)5-25Activity-BasedManagementAmethodofmanagementthatusesABCasanintegralpartincriticaldecision-makingsituations,including:Pricingandproduct-mixdecisionsCostreductionandprocessimprovementdecisionsDesigndecisionsPlanningandmanagingactivities5-26ABCandService/MerchandisingFirmsABCimplementationiswidespreadinavarietyofapplicationsoutsidemanufacturing,including:HealthCareBankingTelecommunicationsRetailingTransportation5-27FoodforThought!Youaretheowner/managerofadancestudioandareconsideringofferingabeginner’sjazzdanceclassforareducedrate.Youbelievethatonceyourstudentsstart“jazz-dancing”,they’llbehookedandwillcontinuewiththeclassesatyourregularprices.Youaren’tsurehowtopricethediscountedbeginner’sclassandhavegatheredthefollowinginformation:Directcostperclass: $95.00Indirectstudiocosts/annual: $140,000Anticipated#ofclasses(all): 20/week;50weeksAnticipated#ofjazzintroclasses:5/week;50weeksA