ABC成本法英文版.pptx

Activity-Based Costing;Learning Objective 3-1;When cost systems were developed in the 1800s, the emphasis was on simplicity because: 1. Cost and activity data had to be collected by hand and all calculations were done with paper and pencil. 2.???Most companies produced a limited variety of similar products, so there was little difference in the overhead costs consumed by each product. In the labor-intensive production processes of that time, direct labor was a large components of product costs.;Plantwide Overhead Rate;Today, direct labor may no longer be a satisfactory base for allocation of overhead. Most companies sell a large variety of products that consume differing amounts of overhead. Under largely automated production system, as a percentage of total costs, direct labor has been shrinking and overhead has been increasing. Many of these growing overhead costs may not be correlated with direct labor. Technology advancements have reduced the cost and complexity of gathering diverse sources of data. ;Departmental Overhead Rates;;A number of allocation bases are used for assigning costs to products.;Cost;Activity;Activity Cost Pool;Activity-Based Costing (ABC);Designing an Activity-BasedCosting System;An activity dictionary defines each of the activitiesthat will be included in the activity-based costingsystem and how the activities will be measured.;Hierarchy of Activities;;Using Activity-Based CostingComtek, Inc.;Using Activity-Based CostingComtek, Inc.;Using Activity-Based CostingComtek, Inc.;Total manufacturing overhead costs for the current year are estimated to be $10,000,000. The company develops the following overhead rate based upon labor-hours:;Direct Labor-Hours as a Base;Learning Objective 3-2;The ABC project team at Comtek hasdeveloped the following basic information.;We can calculate an activity rate for each of the six activities by dividing the estimated overheard for an activity by the total expected activ