重庆大学经济与工商管理学院管理会计课件 chapter4.pptVIP

Activity-Based Accounting Learning Objectives Discuss the importance of unit costs to managers’ decisions. Describe functional-based costing approaches. Explain why functional-based costing approaches may produce distorted costs扭曲的成本。 Learning Objectives (continued) Explain how an activity-based costing system works. Provide a detailed description of how activities can be grouped into homogeneous sets同质集 to reduce the number of activity rates. Unit Costs单位成本 The unit cost is the total cost associated with the units produced divided by the number of units produced Although the concept is simple, the practical reality of the computation can be somewhat more complex because of the following issues: What is meant by “total cost”? How do we measure the costs to be assigned? How do we assign costs to the product? Unit Costs (continued) Unit costs are important for: inventory valuation income determination providing input to a variety of decisions such as pricing, make or buy, and accept or reject special orders Measurement Systems Two possible measurement systems are actual costing (实际成本法）and normal costing（计划成本法）. Actual costing assigns the actual costs of direct materials, direct labour, and overhead to products. Normal costing assigns the actual costs of direct materials and direct labour to products; however, overhead cots are assigned to products using predetermined rates. Functional-Based Costing:Plantwide Rate（全厂制造费用分配率） Belring, Inc. Belring, Inc. produces two telephones: a cordless and a regular model. The company has the following estimated and actual data: Budgeted overhead $360,000 Expected activity (DLH) 100,000 Actual overhead $380,000 Actual activity (DLH) 100,000 Belring, Inc. (continued) Predetermined Overhead Rate = Budgeted overhead ? Expected activity = $360,000 ? 100,000 DLH = $3.60 per DLH Belring, Inc. (continued) Cordless Regular Units produced 10,000 100,000 Prime cos