成本会计提纲.pptVIP

* * * * * * * * * * * * * * ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. (c) 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. ? 2009 Pearson Prentice Hall. All rights reserved. Activity-Based Costing and Activity-Based Management Background Recall: MC = DM + DL + MOH ? How to allocate MOH to different cost objects? Two allocation methods: Broad Averaging: simple but unrealistic Activity Based Costing: complex but realistic (FYI: ABC as a defined subject matter was first introduced in 1987 by 2 business professors.) Indirect Cost: to be allocated Direct Costs: to be traced 5- * 1) Broad Averaging When: Historically, firms produced a limited variety of goods, while their indirect costs were relatively small. How: Use broad averages to allocate MOH costs uniformly regardless of how they are actually incurred Allocation base: unit-related measures, e.g. DLH, DL$, MH, which may not be the real cost drivers. Also called: Peanut-butter Costing, Simple Costing Consequences: Overcosting Undercosting and Cross- subsidization 5- * 5- * Overcosting Undercosting What is? allocated cost actual cost allocated cost actual cost Consequence: Cross-subsidization: if one product is undercosted, at least one of other products will be overcosted. Over Undercosting Cross-Subsidization Profitability will be misleading: Overcosted product absorbs too much cost seems less profitable than it really is Undercosted product absorbs too little cost seems more