[财务管理]atkinson 6e_ppt_ch05.pptVIP

* * * * * * * * * * * * * * * ? 2012 Pearson Prentice Hall. All rights reserved. Unit Cost Estimate With estimates of the cost of supplying capacity and practical capacity, the analyst can calculate the unit cost of supplying capacity: Unit cost = Cost of capacity supplied Practical capacity of resources supplied ? 2012 Pearson Prentice Hall. All rights reserved. Unit Cost Estimate Assume that indirect labor employees supply 2,500 hours of labor in total each quarter at a cost of $84,000 The practical capacity (at 80% of theoretical) is about 2,000 hours per quarter, leading to a unit cost (per hour) of supplying indirect labor capacity of: Indirect labor cost per hour = $84,000 2000 hours = $42 per hour ? 2012 Pearson Prentice Hall. All rights reserved. Advantages of Time-Driven ABC Managers may easily update their time-driven ABC model to reflect changes in their operating conditions Managers may also easily update the activity cost driver rates Changes in the prices of resources supplied affect the hourly cost rate Activity cost driver rates change when there has been a shift in the efficiency of the activity ? 2012 Pearson Prentice Hall. All rights reserved. Tracing Marketing-RelatedCosts to Customers The costs of marketing, selling, and distribution expenses have been increasing rapidly in recent years Many of these expenses do not relate to individual products or product lines but are associated with: Companies need to understand the cost of selling to and serving their diverse customer base ? 2012 Pearson Prentice Hall. All rights reserved. ABC at Service Companies Although ABC had its origins in manufacturing companies, many service organizations today are obtaining great benefits from this approach In practice, the actual construction of an ABC model is nearly identical for both types of companies This should not be surprising since, in manufacturing companies, the ABC system focuses on the “service” component of the company ? 2012 Pearson Prentice Hal