成本与管理会计（第15版） 课件 GE-hca15-ch15

CHAPTER15AllocationofSupportDepartmentCosts,CommonCosts,andRevenuesChapter15learningobjectivesDistinguishthesingle-ratemethodfromthedual-ratemethodUnderstandhowthechoicebetweenallocationbasedonbudgetedandactualratesandbetweenbudgetedandactualusagecanaffecttheincentivesofdivisionmanagersAllocatemultiplesupporting-departmentcostsusingthedirectmethod,thestep-downmethodandthereciprocalmethod15-2Chapter15learningobjectives,concludedAllocatecommoncostsusingthestand-alonemethodandtheincrementalmethodExplaintheimportanceofexplicitagreementbetweencontractingpartieswhenthereimbursementamountisbasedoncostsincurredUnderstandhowbundlingofproductscausesrevenueallocationissuesandthemethodsmanagersusetoallocaterevenues15-3AllocatingCostsofaSupportingDepartmenttoOperatingDepartmentsHowacompanyallocatesitsoverheadandinternalsupportcosts–costsrelatedtomarketing,advertisingandotherinternalservices–amongitsvariousproductiondepartmentsorprojectscanhaveabigimpactonhowprofitablethosedepartmentsorprojectsare.Operating(production)department—directlyaddsvaluetoaproductorservice.Support(service)department—providestheservicesthatassistotherinternaldepartments(operatingdepartmentsandothersupportdepartments)inthecompany.15-4AllocatingCostsofaSupportingDepartmenttoOperatingDepartments,concludedManagersfacetwoquestionswhenallocatingthecostsofasupportdepartmenttooperatingdepartmentsordivisions:Shouldfixedcostsofasupportdepartmentsbeallocatedtooperatingdivisions?Iffixedcostsareallocated,shouldvariableandfixedcostsofthesupportdepartmentbeallocatedinthesameway?15-5TwoMethodstoAllocate

SupportDepartmentCosts:singlerateSingle-ratemethod—doesnotdistinguishbetweenfixedandvariablecosts.Itallocatescostsineachcostpoolusingthesamerateperunitofasingleallocationbase.Asupportdepartmentwouldbeanexampleofacost-pool.15-6MethodstoAllocate

SupportDepartmentCosts:dual-ratemethodDual-ratemethod—partitionsthecostofeachsupportdepartmentintotwopools,avariable-costpoolandafixed-costpool,andallocateseachpoolusingadifferentcost-allocationbase.15-7AllocationBasesUndereithermethod,allocationofsupportcostscanbebasedononeofthethreefollowingscenarios:BudgetedoverheadrateandbudgetedhoursBudgetedoverheadrateandactualhoursActualoverheadrateandactualhours.Whenusingeithermethod,managerscanallocatesupport-departmentcoststooperatingdivisionsbasedoneitherabudgetedrateortheeventualactualcostrate.Thelatterapproachisneitherpreferrednorwidelyused;wewillillustrateusingbudgetedrates.15-8Advantagesanddisadvantages:single-ratemethodAdvantage#1:Lesscostlytoimplement.Advantage#2:Offersuserdepartmentssomeoperationalcontroloverthechargestheybear.Disadvantage#1:Mayleadoperatingdepartmentmanagerstomakesub-optimaldecisionsthatareintheirownbestinterestbutmaybeinefficientfortheorganizationasawhole.15-9Advantagesanddisadvantages:dual-ratemethodAdvantage#1:Guidesdepartmentmanagerstomakedecisionsthatbenefitboththeorganizationasawholeandeachdepartment.Advantage#2:Allocatingfixedcostsbasedonbudgetedusagehelpsuserdepartmentswithbothshort-runandlong-runplanningbecauseuserdepartmentsknowthecostsallocatedtotheminadvance.15-10Advantagesanddisadvantages:dual-ratemethod,concludedDisadvantage#1:Requiresmanagerstodistinguishvariablecostsfromfixedcosts,whichisoftenachallengingtask.Disadvantage#2:Doesnotindicatetooperatingmanagersthecostoffixedsupportdepartmentresourcesusedbecausefixedcostsareallocatedtooperatingdepartmentsbasedonbudgetedratherthanactualusage.Disadvantage#3:Allocatingfixedcostsonthebasisofbudgetedlong-runusagemaytemptsomemanagerstounder-estimatetheirplannedusage.15-11MethodsofAllocatingSupportCoststoProductionDepartmentsDirect-allocatessupport-departmentcostsdirectlytooperatingdepartments.Step-down-partiallyallocatessupport-departmentcoststoothersupportdepartments.Reciprocal-fullyallocatessupport-departmentcoststoothersupportdepartments.15-12DirectMethodAllocatessupportcostsonlytooperatingdepartments.Directmethoddoesnotallocatesupport-departmentcoststoothersupportdepartments.15-13DataUsedinCostAllocationexamples15-14DirectAllocationMethodIllustrated15-15DirectAllocationMethodexample15-16Step-DownMethodAlsocalledthesequentialallocationmethodAllocatessupport-departmentcoststoothersupportdepartmentsandtooperating.departmentsinasequentialmannerthatpartiallyrecognizesthemutualservicesprovidedamongallsupportdepartments.15-17Step-DownAllocationMethodIllustrated15-18Step-DownAllocationMethodexample15-19ReciprocalMethodAllocatessupport-departmentcoststooperatingdepartmentsbyfullyrecognizingthemutualservicesprovidedamongallsupportdepartments.Reciprocalmethodfullyincorporatesinterdepartmentalrelationshipsintothesupport-departmentcostallocation.Alsoknownasthematrixmethod.15-20ReciprocalAllocationMethod(RepeatedIterations)example15-21ReciprocalAllocationMethod(LinearEquations)Thereciprocalmethodcanalsobeimplementedbyformulatingandsolvinglinearequations.Thisrequiresthreesteps:ExpressSupportDepartmentCostsandReciprocalRelationshipsintheformoflinearequations.Solvethesetoflinearequationstoobtainthecompletereciprocatedcostsofeachsupportdepartment.Allocatethecompletereciprocatedcostsofeachsupportdepartmenttoallotherdepartmentsonthebasisoftheusagepercentages.15-22OverviewofMethodsDifferencesamongthethreemethods’allocationsincreaseasthemagnitudeofthereciprocalallocationsincreasesandasthedifferencesacrossoperatingdepartments’usageofeachsupportdepartment’sservicesincrease.Reciprocalisconceptuallythemostprecisebecauseitconsidersthemutualservicesprovidedamongallsupportdepartments.Directandstep-downaresimpletocomputeandunderstand.Directmethodiswidelyusedbutascomputingpowertoperformrepeatediterationsincreases,morecompaniesfindthereciprocalmethodeasiertoimplement.15-23AllocatingCommonCostsCommoncost–acostofoperatingafacility,activity,orlikecostobjectthatissharedbytwoormoreusers.Commoncostsarisebecauseeachuserobtainsalowercostbysharingthantheseparatecostthatwouldresultifeachuseroperatedindependently.Thegoalistoallocatecommoncoststoeachuserinareasonableway.15-24MethodsofAllocating

CommonCosts:Stand-aloneStand-alonecost-allocationmethod—determinestheweightsforcostallocationbyconsideringeachuserofthecostobjectasaseparateentitytodeterminethecost-allocationweights.Individualcostsareaddedtogetherandallocationpercentagesarecalculatedfromthewhole,andappliedtothecommoncost.15-25MethodsofAllocating

CommonCosts:incrementalcost-allocationmethodIncrementalcost-allocationmethodrankstheindividualusersofacostobjectintheorderofusersmostresponsibleforacommoncostandthenusesthisrankingtoallocatethecostamongtheusers.Thefirstrankeduseristheprimaryuserandisallocatedcostsuptothecostsasastand-aloneuser(typicallygetsthehighestallocationofthecommoncosts).Thesecondrankeduseristhefirstincrementaluserandisallocatedtheadditionalcostthatarisesfromtwousersratherthanone.Subsequentusersarehandledinthesamemannerasthesecondrankeduser.15-26CostAllocationsandContractdisputesTheU.S.governmentreimbursesmostcontractorsineitheroftwomainways:Thecontractorispaidasetpricewithoutanalysisofactualcontractcostdata.Thecontractorispaidafterananalysisofactualcontractcostdata.Insomecases,thecontractwillstatethatthereimbursementamountisbasedonactualallowablecostsplusafixedfee(cost-pluscontract).15-27

BundledProductsandRevenueAllocationmethodsBundledproduct—apackageoftwoormoreproductsorservicesthatissoldforsingleprice,butwhoseindividualcomponentsmaybesoldasseparateitemsattheirown“stand-alone”prices.Allocationissuescanarisewhenrevenuesfrommultipleproductsarebundledtogetherandsoldatasingleprice.Themethodsforrevenueallocationparallelthosedescribedforcommon-costallocations.15-28

BundledProductsandRevenueAllocationmethods,concludedRevenueobject—anythingforwhichaseparatemeasurementofrevenueisdesired.Revenuesareinflowsofassetscompaniesreceiveforproductsorservicesprovidedtocustomers.RevenueallocationoccurswhenrevenuesarerelatedtoaparticularREVENUEOBJECTbutcannotbetracedtoitinaneconomicallyfeasible(cost-effective)way.15-29TwoMethodstoAllocateRevenuetoBundledProducts:stand-aloneStand-alone(separate)revenueallocationmethodusesproduct-specificinformationontheproductsinthebundleasweightsforallocatingthebundledrevenuestotheindividualproducts.Threetypesofweightsmaybeused:SellingpricesUnitcostsPhysicalunits.15-30TwoMethodstoAllocateRevenuetoBundledProducts:incrementalrevenue-allocationmethodIncrementalrevenue-allocationmethodranksindividualproductsinabundleaccordingtocriteriadeterminedbymanagementandthenusesthisrankingtoallocatebundledrevenuestoindividualproducts(similartoearlierdiscussedincrementalcost-allocationmethod)