管理會計：lesson4 作業(yè)成本法——幫助決策的工具

1、案例,雅利桑那，菲尼克斯AEROTECH公司宣布它的定價結(jié)構(gòu)要經(jīng)歷一次重大的轉(zhuǎn)變。這家企業(yè)生產(chǎn)飛機雷達和通訊設備用的電路板，它已面臨亞洲和歐洲企業(yè)的競爭。AEROTECH企業(yè)總裁克雷斯丁.斯科特說：“過去幾十年來，我們的競爭對手一直在壓低我們號產(chǎn)品的價格。那是我們公司產(chǎn)量最高的產(chǎn)品，而且我們認為我們的生產(chǎn)效率并不比別人低。我們不明白為什么我們的競爭對手能制定出的產(chǎn)品價格遠低于我們的價格。同時在我們看來，我們從號電路板受益匪淺。號電路板是我們生產(chǎn)工藝,“最復雜的產(chǎn)品，它的銷量遠低于號和號電路板的銷量。號電路板是一種高度專業(yè)化的產(chǎn)品，我們的競爭者似乎不想涉及號電路板的市場。即使我們數(shù)次提高號電路板

2、的價格，客戶仍然源源不絕?！?公司的副總經(jīng)理約翰.斯通補充道：“我發(fā)現(xiàn)整個形勢令人迷惑。為什么你以最有效率的生產(chǎn)一種高產(chǎn)量的產(chǎn)品，但卻只能從市場中獲得最低的回報，并且還面臨降價的壓力？我們所有的人都關心這種現(xiàn)象。而號產(chǎn)品是我們的主營產(chǎn)品?！?為什么AEROTECH公司要劇烈地改變公司的定價政策呢？斯科特說“要求會計人員能解決這一問題。我們的總會計師聽說一種能提供更準確的產(chǎn)品成本計算方法。它關注公司制造每種產(chǎn)品中涉及的作業(yè)，它還計量作業(yè)消耗的資源量。我們使用這種名為作業(yè)成本計算的方法做了一項先期研究。結(jié)果發(fā)現(xiàn)，我們高估了產(chǎn)量高、工藝簡單的產(chǎn)品的成本。在本公司號電路板和號電路板就是這種產(chǎn)品。但是我

3、們,“大大低估了號電路板的成本。號電路板是一種產(chǎn)量低、工藝較復雜的產(chǎn)品，這些特性使得號電路板沒有承擔其應該承擔的成本。號電路板消耗的工程成本和材料處理成本遠超乎我們的想像” 斯科特繼續(xù)解釋道，新產(chǎn)品成本法表明公司的管理當局能輕松地為號電路板制定能與亞洲和歐洲競爭者競爭的價格。同時為了彌補成本，必須大幅提高號電路板的價格。,Lesson 4第八章,作業(yè)成本法幫助決策的工具,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,作業(yè)成本法下如何處理成本,非制造成本和作業(yè)成本法,Manufacturingcosts,Nonmanufacturingcosts, ABC assi

5、gns both types of costs to products.,Traditionalproduct costing,ABCproduct costing,制造成本和作業(yè)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.,作業(yè)成本法下閑置生產(chǎn)能力的成本,Learning Objective 2,設計作業(yè)成本制度,資源 Resources,作業(yè) Activities,成本對象 Cost objects,成本動因 Cost drivers,績效計量 Performance Measures,程序觀點,成本歸屬觀點,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.作業(yè)和作業(yè)成本庫 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,作業(yè)成本法的運行,將間接費用追溯到作業(yè)和成本對象,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.,將成本分配到作業(yè)成本庫第一階段分配,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,計算作業(yè)費率,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,將成本分配到成本對象,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,編制管理報告,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,傳統(tǒng)成本與作業(yè)成本法的比較,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瞄準程序改進,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作業(yè)成本行動分析,Learning Objective 4,作業(yè)成本行動分析,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