成本與管理會計 亨格瑞 第 英文 CAPPT學習教案

1、會計學1 成本與管理會計成本與管理會計 亨格瑞亨格瑞 第第 英文英文 CA 2021-8-12 第1頁/共69頁 2021-8-13 2-3 第2頁/共69頁 2021-8-14 2-4 第3頁/共69頁 2021-8-15 2-5 第4頁/共69頁 2021-8-16 Cost Object Illustration ProductProduct BMW X 5 sports activity vehicleBMW X 5 sports activity vehicle ServiceService Dealer-support telephone hotlineDealer-support

2、 telephone hotline ProjectProject R&D project on DVD system R&D project on DVD system enhancementenhancement CustomerCustomer Herb Chambers Motors, a dealer that Herb Chambers Motors, a dealer that purchases a broad range of BMW vehiclespurchases a broad range of BMW vehicles ActivityActivity Settin

3、g up production machinesSetting up production machines DepartmentDepartment Environmental, Health & SafetyEnvironmental, Health & Safety 第5頁/共69頁 2021-8-17 2-7 vi a 第6頁/共69頁 2021-8-18 nAllocating：accumulated costs with an indirect relationship to the cost object 第7頁/共69頁 2021-8-19 2-9 第8頁/共69頁 2021-

4、8-110 第9頁/共69頁 2021-8-111 2-11 第10頁/共69頁 2021-8-112 Direct Materials Can be physically and directly associated with manufacturing the finished product. Direct Labor The work of factory employees that can be physically and directly associated with converting raw materials into finished goods. Indirec

5、t Manufacturing factory costs Not traceable to the product. known as Manufacturing Overhead costs or Factory Overhead costs Basically everything but direct materials and direct labor. 2-12 第11頁/共69頁 2021-8-113 2-13 第12頁/共69頁 2021-8-114 Direct and Indirect Costs,conts. 第13頁/共69頁 2021-8-115 can be rea

6、dily traced. Direct and Indirect Costs,conts. 第14頁/共69頁 2021-8-116 2-16 第15頁/共69頁 2021-8-117 2-17 Cost behavior means how a cost will react to changes in the level of business activity. Total variable costs change when activity changes. Total fixed costs remain unchanged when activity changes. 第16頁/

7、共69頁 2021-8-118 第17頁/共69頁 2021-8-119 2-19 第18頁/共69頁 2021-8-120 Variable Costs ,P26 第19頁/共69頁 2021-8-121 A Variable Cost No of units produced Cost 第20頁/共69頁 2021-8-122 Minutes Talked Total Long Distance Telephone Bill Minutes Talked Per Minute Telephone Charge Variable Cost Per Variable Cost Per Unit

8、 ExampleUnit Example The cost per long The cost per long distance minute talked distance minute talked is constant. For is constant. For example, 5 cents per example, 5 cents per minute.minute. 第21頁/共69頁 2021-8-123 Fixed Costs,P27 第22頁/共69頁 2021-8-124 Fixed cost 0 2000 4000 6000 8000 10000 12000 123

9、45678 No of units produced y cost Fixed Cost Per Unit Example Number of Local Calls Monthly Basic Telephone Bill per Local Call The average cost per local call decreases as more local calls are made. 第23頁/共69頁 2021-8-125 2-25 Behavior of Cost (within the relevant range) CostIn TotalPer Unit Variable

10、Total variable cost changesVariable cost per unit remains as activity level changes.the same over wide ranges of activity. FixedTotal fixed cost remainsAverage fixed cost per unit goes the same even when thedown as activity level goes up. activity level changes. 第24頁/共69頁 2021-8-126 第25頁/共69頁 2021-8

11、-127 第26頁/共69頁 2021-8-128 2-28 第27頁/共69頁 2021-8-129 第28頁/共69頁 2021-8-130 2-30 第29頁/共69頁 2021-8-131 2-31 第30頁/共69頁 2021-8-132 第31頁/共69頁 2021-8-133 33 第32頁/共69頁 2021-8-134 2-34 第33頁/共69頁 2021-8-135 第34頁/共69頁 2021-8-136 2-36 Manufacturing companies purchase materials and components and convert them int

12、o finished goods. A manufacturing company must also develop, design, market, and distribute its products. create and sell their own products 第35頁/共69頁 2021-8-137 2-37 Merchandising companies purchase and then sell tangible products without changing their basic form. product resellers 第36頁/共69頁 2021-

13、8-138 2-38 Service companies provide services or intangible products to their customers. Labor is the most significant cost category. 第37頁/共69頁 2021-8-139 2-39 第38頁/共69頁 2021-8-140 第39頁/共69頁 2021-8-141 2-41 Resources in stock and available for use Products started but not yet completed. Often abbrev

14、iated as WIP Products completed and ready for sale 第40頁/共69頁 2021-8-142 2-42 第41頁/共69頁 2021-8-143 2-43 第42頁/共69頁 2021-8-144 第43頁/共69頁 2021-8-145 第44頁/共69頁 2021-8-146 Three kinds conditionThree kinds condition 第45頁/共69頁 2021-8-147 Period costs are all costs in the income statement other than cost of

15、goods sold. 第46頁/共69頁 2021-8-148 48 直接人 工 制造費 用 直接材 料 管理費 用 財務(wù)費 用 銷售費 用 期間成 本 變動性制 造費用 固定性制固定性制 造費用造費用 固定成本 期間成本 產(chǎn)品成本 變動成本 產(chǎn)品成 本 制造成 本 按成本習性 成本會計 管理會計 Inventoriable Costs and Period Costs,conts. 第47頁/共69頁 2021-8-149 Illustration 1-4 Beginning Work In Process Inventory+ Total Current Manufacturing Co

16、sts=Total Cost Of Work In Process Total Cost Of Work In Process-Ending Work In Process Inventory= Cost Of Goods Manufactured Formula OfFormula Of Cost FlowsCost Flows 第48頁/共69頁 2021-8-150 第49頁/共69頁 2021-8-151 第50頁/共69頁 2021-8-152 2-52 Calculates the cost of Direct Materials Used Accumulates the thre

17、e product costs for the current period Adjusts the current period manufacturing costs to account for units actually completed 第51頁/共69頁 2021-8-153 2-53 Figure carries forward from the Schedule of Cost of Goods Manufactured Period Costs are expensed as incurred 第52頁/共69頁 2021-8-154 第53頁/共69頁 2021-8-1

18、55 第54頁/共69頁 2021-8-156 第55頁/共69頁 2021-8-157 第56頁/共69頁 2021-8-158 2-58 第57頁/共69頁 2021-8-159 2-59 May use a “super” cost approach (comprehensive) Very specific definitions of cost for “cost plus profit” (mark-up) contracts GAAP-driven product costs only Different definitions of cost for different applications 第58頁/共69頁 2021-8-160 2-60 第59頁/共69頁 2021-8-161 2-61 第60頁/共69頁 2021-8-162 第61頁/共69頁 2021-8-163 the organization nProvide a benchmark for evaluating performance 第62頁/共69頁 2021-8-164 第63頁/共69頁 2021-8-165 Beginning work in process $ + Dire