cost accounting hmcost1e_ppt_ch04讲义教材.ppt

4-*;4-*;Overhead Variances;Overhead Application: Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Limitations of Plantwide and Departmental Rates;Identify, define, and classify activities and key attributes. A simple list of activities identified is called an activity inventory. Activity attributes are nonfinancial and financial information items that describe individual activities. An activity dictionary lists the activities in an organization along with desired attributes. A primary activity is one that is consumed by the final cost object. ;Assign the cost of resources to activities. The cost of an activity is simply the cost of the resources consumed by that activity. If a resource is exclusive to an activity, assign 100% of the cost to the activity If the resource is split between more than one activity, determine a resource driver. Assign the cost of secondary activities to primary activities. Treat the secondary activity like a resource from the previous step. ;Identify cost objects and specify the amount of each activity consumed by them. Assign costs consumed by more than one activity in proportion to their usage of the activity as measured by the activity driver. Transaction drivers measure the number of times an activity is performed. Duration drivers measure the demands in terms of the amount of time it takes to perform an activity. ;Calculate primary activity rates. Primary activity rates are computed by dividing budgeted activity costs by practical activity capacity. Practical activity capacity is the activity output that can be produced when the activity is performed efficiently. Assign activity costs to cost objects. Multiply the activity rate