6ManagerialAccounting-Student_财务管理_经管

6-1ACTIVITY-BASEDCOSTING:ATOOLTOAIDDECISIONMAKING6-2Activity–BasedCosting(ABC)ABCisdesignedtoprovidemanagerswithcostinformationforstrategicandotherdecisionsthatpotentiallyaffectcapacity,andtherefore,affect“fixed”aswellasvariablecosts.ABCisagoodsupplementtoourtraditionalcostsystemIagree!6-3LearningObjective6-1Understandactivity-basedcostingandhowitdiffersfromatraditionalcostingsystem.6-4HowCostsareTreatedUnderActivity–BasedCostingABCdiffersfromtraditionalcostaccountinginthreeways.ManufacturingcostsABCassignsbothtypesofcoststoproducts.TraditionalproductcostingABCproductcostingNonmanufacturingcosts6-5HowCostsareTreatedUnderActivity–BasedCostingABCdoesnotassignallmanufacturingcoststoproducts.AllSomeABCdiffersfromtraditionalcostaccountinginthreeways.ManufacturingcostsNonmanufacturingcostsTraditionalproductcostingABCproductcosting6-6HowCostsareTreatedUnderActivity–BasedCostingPlantwideOverheadRateDepartmentalOverheadRatesActivity–BasedCostingNumberofcostpoolsLevelofcomplexityABCusesmorecostpools.ABCdiffersfromtraditionalcostaccountinginthreeways.6-7HowCostsareTreatedUnderActivity–BasedCostingEachABCcostpoolhasitsownuniquemeasureofactivity.Traditionalcostsystemsusuallyrelyonvolumemeasuressuchasdirectlaborhoursand/ormachinehourstoallocatealloverheadcoststoproducts.ABCdiffersfromtraditionalcostaccountinginthreeways.ABCusesmorecostpools.6-8ActivityAneventthatcausestheconsumptionofoverheadresources.ActivityCostPoolA“costbucket”inwhichcostsrelatedtoasingleactivitymeasureareaccumulated.$$$$$$HowCostsareTreatedUnderActivity–BasedCosting6-9ActivityMeasureAnallocationbaseinanactivity-basedcostingsystem.HowCostsareTreatedUnderActivity–BasedCostingThetermcostdriverisalsousedtorefertoanactivitymeasure.6-10Simplecountofthenumberoftimesanactivityoccurs.TransactiondriverAmeasureoftheamountoftimeneededforanactivity.DurationdriverTwocommontypesofactivitymeasures:HowCostsareTreatedUnderActivity–BasedCosting6-11HowCostsareTreatedUnderActivity–BasedCostingTraditionalcostsystemsusuallyrelyonvolumemeasuressuchasdirectlaborhoursand/ormachinehourstoallocatealloverheadcoststoproducts.ABCdefinesfivelevelsofactivitythatlargelydonotrelatetothevolumeofunitsproduced.6-12Manufacturingcompaniestypicallycombinetheiractivitiesintofiveclassifications.Unit-LevelActivityBatch-LevelActivityProduct-LevelActivityCustomer-LevelActivityOrganization-sustainingActivityHowCostsareTreatedUnderActivity–BasedCosting6-13CharacteristicsofSuccessfulABCImplementationsStrongtopmanagementsupportCross-functionalinvolvementLinktoevaluationsandrewards6-14BaxterBattery–AnABCExampleSales50,000,000$CostofgoodssoldDirectmaterials15,000,000$Directlabor12,000,000Manufacturingoverhead14,000,00041,000,000Grossmargin9,000,000SellingandadministrativeexpensesShippingexpenses3,000,000Marketingexpenses2,000,000Generaladministrativeexpenses6,000,00011,000,000Netoperatingincomeoperatingloss(2,000,000)$BaxterBatteryCompanyIncomeStatementYearEndedDecember31,2012Manufacturingoverheadisallocatedtoproductsusingasingleplantwideoverheadratebasedonmachinehours.6-15DefineActivities,ActivityCostPools,andActivityMeasuresAtBaxterBattery,theABCteamselectedthefollowingactivitycostpoolsandactivitymeasures:6-16CustomerOrders-assignedallcostsofresourcesthatareconsumedbytakingandprocessingcustomerorders.DesignChanges-assignedallcostsofresourcesconsumedbycustomerrequesteddesignchanges.OrderSize-assignedallcostsofresourcesconsumedasaconsequenceofthenumberofunitsproduced.CustomerRelations–assignedallcostsassociatedwithmaintainingrelationswithcustomers.Other–assignedallorganization-sustainingcostsandunusedcapacitycostsDefineActivities,ActivityCostPools,andActivityMeasures6-17LearningObjective6-2Assigncoststocostpoolsusingafirst-stageallocation.6-18AssignOverheadCoststoActivityCostPools6-19Directmaterials,directlabor,andshippingareexcludedbecauseBaxterBattery’sexistingcostsystemcandirectlytracethesecoststoproductsorcustomerorders.AssignOverheadCoststoActivityCostPools6-20AtBaxterBatterythefollowingdistributionofresourceconsumptionacrossactivitycostpoolsisdetermined.AssignOverheadCoststoActivityCostPools6-21AssignOverheadCoststoActivityCostPoolsIndirectfactorywages$6,000,000Percentconsumedbycustomerorders30%$1,800,0006-22AssignOverheadCoststoActivityCostPoolsFactoryequipmentdepreciation$3,500,000Percentconsumedbycustomerorders20%$700,0006-23AssignOverheadCoststoActivityCostPools6-24LearningObjective6-3Computeactivityratesforcostpools.6-25CalculateActivityRatesNowtheteamcancomputetheindividualactivityratesbydividingthetotalcostforeachactivitybythetotalactivitylevels.TheABCteamdeterminesthatBaxterBatterywillhavethesetotalactivitiesforeachactivitycostpool...10,000customerorders,4,000designchanges,800,000machine-hours,2,000customersserved.6-26CalculateActivityRates6-27TracedTracedTracedDirectMaterialsDirectLaborShippingCostsOverheadCostsCostObjects:Products,CustomerOrders,CustomersActivity–BasedCostingatBaxterBattery6-28DirectMaterialsDirectLaborShippingCostsCostObjects:Products,CustomerOr