ABC成本分析法

1Topic6Activity-BasedCostingMAA703ManagementAccounting2EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess:1.servicedepartmentcostsareallocatedtoproductiondepartments.2.productiondepartmentoverheadcostsareallocatedtoproductsusingavolume-basedpredeterminedoverheadrate.3Productcostsdon’tmakesenseProblem:TheremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcostsTheresult:High-volumesimpleproductsareover-costedandover-pricedLow-volumecomplexproductsareunder-costedandunder-priced4PlantwideOverheadRatesCompanieshavetendedtousedirectlabourastheoverheadapplicationbase.Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost.Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment.5Atwostageprocessisnecessarybecausecostsareallocatedtodepartmentsandthentoproducts.:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead8Department1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDirectLabourHoursMachineHoursRawMaterialsCostDepartmentalAllocationBasesDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead9CostDistortionscausedby2-stageallocationsThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforassigningthesecoststoproductsWhy?1.Allocationsarebasedonunitorvolumerelatedmeasures.2.Differentproductsconsumedifferentamountsofsupportactivities.10QuestionableprofitmarginsTocompeteinthemarketplace,somecompanieshavehadtocutthepricesofhighvolumepopularitems.ButTheyhavebeenabletoachievehighmark-upsonlowvolumespecialtyproducts.11ErosionofcompanyprofitsPricecutsproduceincreasedsalesinunitsbutdecreasedtotalrevenueHighmark-upsonspecialtyproductsdidn’toffsetthefallinprofitmarginsofhighvolumeproducts12CausesofproblemsIncreasedproductdiversitychangingcoststructuresuseofvolume-basedcostdriversHaveresultedin:distortedproductcosts13Solution:ActivityBasedCostingABCusescostdriversthatdirectlylinkactivitiesperformedtoproductsmade.costdriversareselectedwhichmeasuretheaveragedemandplacedoneachactivitybyeachproduct.activitycostpoolsareassignedtoproductsinproportiontothewaythattheyconsumeeachactivity.14Solution:ActivityBasedCostingACTIVITIESCONSUMERESOURCESPRODUCTSCONSUMEACTIVITIESActivitiesareusedtolinkresourcecoststoproducts15ActivityBasedCosting(ABC)Theobjectiveofactivity-basedcostingistounderstandthecausesofoverheadcostsandtoidentifytherealprofitabilityofproductsandcustomers.ABCisagoodsupplementtoourtraditionalcostsystemIagree!16Overheadratesmaybebasedonactivityatcapacity.ActivityBasedCosting(ABC)Activity-BasedCostingBothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts.Somemanufacturingcostsmaybeexcludedfromproductcosts.Thereareanumberofcostpools,eachofwhichisallocatedusingauniquemeasureofactivity.Allocationbasesoftendifferfromtraditionalcostingsystems.17HowCostsareTreatedUnderActivity-BasedCostingOverheadAllocationPlantwideOverheadRateDepartmentalOverheadRatesActivityBasedCosting18Activity-basedcostingisawayofmeasuringboththecostofcostobjectsandtheperformanceofactivitiescanhelpsolveproblemssuchasdistortedproductcostspoorcostcontroltheformofABCadopteddependsontheproblemsthatneedtobeaddressed19DesigninganABCSystemCostObjects(e.g.,productsandcustomers)ActivitiesConsumptionofResourcesCost2021IdentifyingandDefiningActivitiesAnACTIVITYisapartoftheproductionprocessforwhichmanagementwantsaseparatereportingofcosts.Unit-LevelActivitiesBatch-LevelActivitiesProduct-sustainingActivitiesFacility-sustainingActivities22OutputUnit-LevelCosts...–areresourcessacrificedonactivitiesperformedoneachindividualunitofproductorservicee.g.EnergyusedbymachinesMachinedepreciationorrepairsTheKeyQuestion:Doestheamountoftheactivitycostpoolincreasewiththenumberofunitsproduced?23Batch-LevelCosts...–areresourcessacrificedonactivitiesthatarerelatedtoabatchofunitsratherthantoeachindividualunitofproductorservice.Set-upactivitycostsmaybedrivenbyset-uphours.Thiswilldependonthenumberset-upscarriedouti.e.onthenumberofbatchesproducedandthetimeeachset-uptakes.24Product-Sustaining...–(orservice-sustaining)costsareresourcessacrificedonactivitiesundertakentosupportindividualproductsorservices.Designcostsmaybedrivenbythetimespentbyengineersdesigningtheproductitselfandplanninghowitwillbemade.25Facility-SustainingCosts...–areresourcessacrificedonactivitiesthatcannotbetracedtoindividualproductsorservicesbutwhichsupporttheorganizationasawhole.GeneraladministrationrentbuildingsecurityCEO’ssalary26DifferentformsofABCSimpleapproach-includesmanufacturingoverheadonlyABCsystemforallindirectcosts-includesmanufacturingandnon-manufacturingcostsComp