管理会计课件chapter.pptVIP

Chapter 8 Traditional Costing Traditional Costing ABC Activity Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore affect fixed as well as variable costs. Absorption, Variable Costing and ABC Absorption costing is used for external reporting purposes Variable costing and ABC are used for internal decision making. Variable costing doesn’t affect fixed costs ABC affects fixed costs as well as variable costs. Learning Objective 1 How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing A Case Western River runs river rafting trips. The company runs trips of one or two rafts, each of which carries two guides and up to 18 guests. The company provides all meals on the trip, which are prepared by the guides. Each guest is given a mug to use during the trip and to take home at the end of the trip as a souvenir. A guest can be considered as a unit and a raft as a batch. the wages paid to the guides the cost of a mug The costs of food served to guests and guides Characteristics of SuccessfulABC Implementations Classic Brass – An ABC Example ABC Model ?Define Activities, Activity Cost Pools,and Activity Measures At Classic Brass, the ABC team, selected the followingactivity cost pools and activity measures: ?Define Activities, Activity 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 - assigned all costs of resources consumed as a conseq