以作业为基础的成本计算.pptxVIP

Activity-Based Costing 以作业为基础的成本计算;;;;;;Two possible measurement systems are actual costing and normal costing. ;Measurement Systems;Functional-based costing (or Traditional cost accounting) techniques used by most organizations prior to 1990s. Uses easy to obtain drivers, eg. sales dollars or sales volume, to spread overhead(间接费用) to products/ services/customers. Used for both internal and external costing Simpler than Activity-Based Costing(作业成本法) Distorts costs so high volume products/services are over-costed(成本高估) and low volume are under-costed ;Examples of Unit-Level单位水平 Drivers动因;Activity Cost Measures作业成本计量;Functional-Based Costing 传统成本计算 Plantwide Rate 全厂分配率;例子: Belring, Inc.;Predetermined Overhead Rate = ;;Belring, Inc.; Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: $3.60 x 10,000 36,000 --- $3.60 x 90,000 --- 324,000 Total manufacturing costs $114,000 $1,062,000 Units produced ? 10,000 ? 100,000 Unit cost $ 11.40 $ 10.62;Overhead Costs;Budgeted overhead $252,000 $108,000;Belring, Inc.;Belring, Inc.;过时成本法的症状 Symptoms of an Outdated Functional Cost System;Symptoms of an Outdated Functional Cost System;;;Units produced per year 10,000 100,000 110,000 Prime costs $78,000 $738,000 $816,000 Direct labor hours 10,000 90,000 100,000 Machine hours 5,000 45,000 50,000 Production runs 20 10 30 Number of moves 60 30 90;A homogeneous cost pool同质成本库 is a collection of overhead costs that are logically related to the tasks being performed, that have the same consumption ratios for all products, and for which cost variations can be explained by a single activity driver. Unit-level activities单位作业 are those that are performed each time a unit is produced. 使单位产品或服务受益的作业，它对资源的消耗量往往与产品的产量或销量成正比。常见的作业如加工零件、每件产品进行的检验等； Eg. Power and machine hours are used each time a unit is produced. Direct materials and direct labor activities are also unit-level activities, even though they are not overhead costs. ;B