清华大学出版社成本会计

5-1©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterActivity-BasedCostingandActivity-BasedManagementChapter55-2©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterLearningObjective1Explainundercostingandovercostingofproductsandservices.5-3©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterUndercostingandOvercostingExampleJose,Roberta,andNancyorderseparateitemsforlunch.Jose’sorderamountsto$14Robertaconsumed30Nancy’sorderis16Total$60Whatistheaveragecostperlunch?5-4©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterUndercostingandOvercostingExample$60÷3=$20JoseandNancyareovercosted.Robertaisundercosted.5-5©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterLearningObjective2Presentthreeguidelinesforrefiningacostingsystem.5-6©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleKoleCorporationmanufacturesanormallens(NL)andacomplexlens(CL).Kolecurrentlyusesasingleindirect-costratejobcostingsystem.Costobjects:80,000(NL)and20,000(CL).5-7©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleNormalLenses(NL)Directmaterials$1,520,000Directmfg.labor800,000Totaldirectcosts$2,320,000Directcostperunit:$2,320,000÷80,000=$295-8©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleComplexLenses(CL)Directmaterials$920,000Directmfg.labor260,000Totaldirectcosts$1,180,000Directcostperunit:$1,180,000÷20,000=$595-9©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleAllIndirectCosts$2,900,00050,000DirectManufacturingLabor-HoursINDIRECT-COSTPOLLINDIRECTCOST-ALLOCATIONBASE$58perDirectManufacturingLabor-Hour5-10©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleIndirectCostsDirectCostsCOSTOBJECT:NLANDCLLENSESDIRECTCOSTSDirectMaterialsDirectManufacturingLabor5-11©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleKoleuses36,000directmanufacturinglabor-hourstomakeNLand14,000directmanufacturinglabor-hourstomakeCL.Howmuchindirectcostsareallocatedtoeachproduct?5-12©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleNL:36,000×$58=$2,088,000CL:14,000×$58=$812,000Whatisthetotalcostofnormallenses?Directcosts$2,320,000+Allocatedcosts$2,088,000=$4,408,000Whatisthecostperunit?$4,408,000÷80,000=$55.105-13©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleWhatisthetotalcostofcomplexlenses?Directcosts$1,180,000+Allocatedcosts$812,000=$1,992,000Whatisthecostperunit?$1,992,000÷20,000=$99.605-14©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterExistingSingleIndirect-CostPoolSystemExampleNormallensessellfor$60eachandcomplexlensesfor$142each.NormalComplexRevenue$60.00$142.00Cost55.1099.60Income$4.90$42.40Margin8.2%29.9%5-15©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterRefiningaCostingSystemDirect-costtracingIndirect-costpoolsCost-allocationbasis5-16©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterRefiningaCostingSystem1.DesignofProductsandProcessTheDesignDepartmentdesignsthemoldsanddefinesprocessesneeded(detailsofthemanufacturingoperations).5-17©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterRefiningaCostingSystem2.ManufacturingOperationsLensesaremolded,finished,cleaned,andinspected.3.ShippingandDistributionFinishedlensesarepackedandsenttothevariouscustomers.5-18©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterLearningObjective3Distinguishbetweenthetraditionalandtheactivity-basedcostingapproachestodesigningacostingsystem.5-19©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterActivity-BasedCostingSystemFundamentalCostObjectsActivitiesCostsofActivitiesAssignmenttoOtherCostObjectsCostof:•Product•Service•Customer5-20©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterActivity-BasedCostingSystemAcross-functionalteamatKoleCorporationidentifiedkeyactivities:Designproductsandprocesses.Setupmoldingmachine.Operatemachinestomanufacturelenses.Maintainandcleanthemolds.5-21©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterActivity-BasedCostingSystemSetupbatchesoffinishedlensesforshipment.Distributelensestocustomers.Administerandmanageallprocesses.5-22©2003PrenticeHallBusinessPublishing,CostAccounting11/e,Horngren/Datar/FosterActivity-BasedCostingSystemNo.ofSetupHoursLensesNLLensesCLLensesOtherCostAllocationBaseProductCostObjectsNo.ofShipmentsParts-SquarefeetSetupDesignShippingActivityIndirectCostPool5-23©2