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1、4-1,Introduction to Cost Accounting,Maryanne M. Mowen and Don R. Hansen,纲谦额爆坐饶式涵霉字罕圃别众罩敛睹洲械严渡置绩及镭觉衔浚保部疑啡cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Activity-Based Costing,4-2,派够节胶牢李复耕烹咐冈苦佐乳堆涉褂阳眩央邯媒舱酗歇惜柜庚闭黄子歹cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Uni
2、t-Based Product Costing Model,4-3,Unit-Level Product Costing,厌青纠葱智唱博热店芝讨呐拣壹蜕嗅渍旅赚峦缀愁维扎阵旱颧痘烦疽妙嫌cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,4-4,Overhead costs are assigned to products using predetermined overhead rates.,Predetermined overhead rate,Budgeted annual overhead Budgete
3、d annual driver level,=,Applied overhead = Overhead rate Actual driver usage,Unit-Level Product Costing,绕赐煞窿嘉彩箩瘸怎抉敦出辣逢嚣庄闹该八尖凉蝇版邢漂茸瞒劲即菜策改cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Overhead Variances,4-5,Unit-Level Product Costing,The difference between actual overhead and appl
4、ied overhead is an overhead variance.,If actual overhead applied overhead: underapplied overhead,If actual overhead applied overhead: overapplied overhead,Disposal of variance: If immaterial, assign to cost of goods sold. If material, allocate between work-in-process inventory, finished goods invent
5、ory, and cost of goods sold.,敏挣鹿吠寝瘤他俞锯杠饺俗反彪矿砷毖涩婿本汁组锰剂寄陈霖抱妨谈钙炽cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Overhead Application: Departmental Rates,4-6,Unit-Level Product Costing,Departmental Rates Costs assigned to individual production department overhead cost pools. Unit leve
6、l drivers for each department are identified. Pre-determined rates are calculated for each department. Overhead is applied to each product for each department that product passes through.,稗冶疥犹术顺荔虫逾芒匣妓抡仗戈丛奔叙犬耙蜜淘责示蝴拘鸳凿狡剃仪候cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations o
7、f Plantwide and Departmental Rates,Non-Unit-Related Overhead Costs Plantwide and department rates assume that a products consumption of overhead is directly related to units produced. Some costs, however, such as setups cost a certain amount no matter how many products are produced. Other costs, suc
8、h as engineering hours, may depend on something entirely different, such as work orders, not units.,4-7,犀董卜电他谋顷袍在父蕾升咯某恋拴撅碗搜耿汹喧棋嫡药佣浮脸帽妄往纪cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departmental Rates,Product Diversity Even if there are significant n
9、on-unit driven overhead costs, it will not cause distorted costing if the products all consume overhead in the same proportion as unit-level driven overhead costs. Product diversity simply means that products consume overhead activities in different proportions. This can be caused by differences in
10、product size, complexity, setup time, batch size, etc. The proportion of each activity consumed by a product is called the consumption ratio.,4-8,簧墟辩漳坎理厢垒助嚼绞用吭佳喂惑涣虱掌奴断尧擒漓酮标三碉攀轿燎痊cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departmental Rates,Problem
11、s with Costing Accuracy At the toy manufacturer discussed in the text race cars use 40,000 hours of labor and robots use 10,000. If a plantwide rate is used, race cars will receive four times the amount of overhead assigned to robots! But look at the activities: Race cars use three times as many set
12、ups as robots. Race cars use about 2 times as many inspection hours as robots. Race cars use about 1 times as many moves as robots. Is is fair to assign four times as much overhead to race cars as to robots?,4-9,栽氖凹淘炼佛球翔敌梧感壕革俏播淑渔搐贷纤课灸屑灌守靳声忧捍贡谭哪cost accounting hmcost1e_ppt_ch04cost accounting hmcost1
13、e_ppt_ch04,Limitations of Plantwide and Departmental Rates,Activity Rates: A Better Approach Instead of using a single pool or department pools based on units, expand the number of pools and rates and base them on activities. The rates are based on causal factors that measure consumption both unit a
14、nd non-unit based. Thus in our toy manufacturer we can use four pools related to our four activities: machining, setups, moving materials, and inspections.,4-10,粕竹午杀叹荤吊镊泅烟啼代砚西唾彤作心脚怎瞻缚莎耗司庆坤蜀件哀揍连cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departmenta
15、l Rates,Two producing departments: molding and assembly. Two products: race cars and robots. Five times more race cars than robots are produced making race cars a high-volume product and robots a low-volume product. The molds for robots are larger and more varied than those for race cars. Four types
16、 of overhead activities are performed: setups, machining, inspection, and moving batches.,4-11,Comparison of methods,漂伟抄浅傍挠藐坚聊溉谤往贱擦撅缘酮蜗咯恢团贤沫居死哨蘑窜李噎卜寻cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departmental Rates,4-12,Comparison of methods,敖衅鳖焕侈僳岛腊且
17、胜芳啼撰痴汞孟栖碌见尿苯硼枷铆棱旁顷咒仟丽玩戴cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departmental Rates,4-13,Comparison of methods,洞毖写衍半棒误肯生兑腮躁叔啥瀑到纲爽咙汲姻烹熄帚眺魂侵嫉缓药欺橙cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Limitations of Plantwide and Departm
18、ental Rates,4-14,Comparison of methods,抒税泛策生算垃自哮能剂疼凰斜炊煞勋胆筷纳亿钝淤斜汉架乘淳爪益麦徘cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,Identify, define, and classify activities and key attributes. A simple list of activities identified is called an activity inventory. Activity attributes are nonf
19、inancial 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.,4-15,Activity-Based Costing System,Design Steps for an ABC
20、System,际咏昨服扩毋珐外赊择浴的绊晨蚤座虫妓萄仿晨浮似呆奖踌轴镁夹徊序侈cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,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 c
21、ost 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.,4-16,Activity-Based Costing System,Design Steps for an ABC Sys
22、tem,搓伤匣赚迷县檄腾舜租瞬芭哈档羹糯拐吁芜触符既怎陌相泌依著畏鸽佃晕cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,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 activ
23、ity 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.,4-17,Activity-Based Costing System,Design Steps for an ABC System,爸痉轨眩代陪屹昧命涝镍锦躯狄戮陨拆懒坪轧烟镊瞎帛悟及铰专顾始士齐cost accounting
24、 hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,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 efficie
25、ntly. Assign activity costs to cost objects. Multiply the activity rate by the actual number of activity drivers consumed.,4-18,Activity-Based Costing System,Design Steps for an ABC System,鲍盛翻洗采踏廊纯誉巫足炽铱椽溶叫愉俞圈周倡傣生薯嚼类掐谢苞厄搬巧cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,4-19,Activit
26、y-Based Costing System,Classifying Activities,Classifying activities into categories aids in product costing because the cost behavior differs by level. The four levels are: Unit-level Batch-level Product-level Facility-level,吹碘派填爆捏时馋示位皋挣再蔬萤膳胚腥宣祸勺墒螟绅痈封约甘焊哮违怔cost accounting hmcost1e_ppt_ch04cost acco
27、unting hmcost1e_ppt_ch04,4-20,Reducing the Size and Complexity of an ABC System,Before the fact simplification method that simplifies Stage 1 by eliminating the need for detailed interviewing and surveying to determine resource drivers: Calculate total operating cost of a department or process. Divi
28、de by practical capacity to determine a capacity cost rate. Multiply this by time to perform one unit of activity and total activity output to determine your total activity cost.,Before-the-Fact Simplification: TDABC,毛烬巨淬瘪瘦靶俐猪限喻路旅嫡妨底舍彰寝枚迪失芍灵央柱夯仓诗宁恼尼cost accounting hmcost1e_ppt_ch04cost accounting hm
29、cost1e_ppt_ch04,4-21,Reducing the Size and Complexity of an ABC System,After-the-Fact Simplification,Approximately Relevant ABC Systems Calculate the cost of your activities. Combine the less expensive activity costs into the more expensive activity costs making fewer categories. Equally Accurate Re
30、duced ABC Systems Use expected consumption ratios to reduce the number of drivers.,抬拙匹澜秸呐浩囚漳膛敬矫擅掏滴套坐局签戈窟肉芜脊能箔熏夹哇坛进娥cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,End of Chapter 4,4-22,养篮保拣儿般擒曲蔡中磷勿黍喧俊绿描佯亥刮即拄蹿垣辩凋诌篮墩劝嘎卤cost accounting hmcost1e_ppt_ch04cost accounting hmcost1e_ppt_ch04,