清華大學(xué)出版社成本會計1

清華大學(xué)出版社成本會計2024/3/13清華大學(xué)出版社成本會計[1]LearningObjective1Explainundercostingandovercostingofproductsandservices.清華大學(xué)出版社成本會計[1]Undercostingand

OvercostingExampleJose,Roberta,andNancyorderseparateitemsforlunch.Jose’sorderamountsto $14Robertaconsumed 30Nancy’sorderis 16Total $60Whatistheaveragecostperlunch?清華大學(xué)出版社成本會計[1]Undercostingand

OvercostingExample$60÷3=$20JoseandNancyareovercosted.Robertaisundercosted.清華大學(xué)出版社成本會計[1]LearningObjective2Presentthreeguidelinesforrefiningacostingsystem.清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleKoleCorporationmanufacturesanormallens(NL)andacomplexlens(CL).Kolecurrentlyusesasingleindirect-costratejobcostingsystem.Costobjects:80,000(NL)and20,000(CL).清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleNormalLenses(NL)Directmaterials $1,520,000Directmfg.labor 800,000Totaldirectcosts $2,320,000Directcostperunit:$2,320,000÷80,000=$29清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleComplexLenses(CL)Directmaterials $920,000Directmfg.labor 260,000Totaldirectcosts $1,180,000Directcostperunit:$1,180,000÷20,000=$59清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleAllIndirectCosts$2,900,00050,000DirectManufacturingLabor-HoursINDIRECT-COSTPOLLINDIRECTCOST-ALLOCATIONBASE$58perDirectManufacturingLabor-Hour清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleIndirectCostsDirectCostsCOSTOBJECT:NLANDCLLENSESDIRECTCOSTSDirectMaterialsDirectManufacturingLabor清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleKoleuses36,000directmanufacturinglabor-hourstomakeNLand14,000directmanufacturinglabor-hourstomakeCL.Howmuchindirectcostsareallocatedtoeachproduct?清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

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=$55.10清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleWhatisthetotalcostofcomplexlenses?Directcosts$1,180,000+Allocatedcosts$812,000=$1,992,000Whatisthecostperunit?$1,992,000÷20,000=$99.60清華大學(xué)出版社成本會計[1]ExistingSingleIndirect-

CostPoolSystemExampleNormallensessellfor$60eachandcomplexlensesfor$142each.

Normal

ComplexRevenue $60.00 $142.00Cost 55.10

99.60Income $4.90 $42.40Margin 8.2% 29.9%清華大學(xué)出版社成本會計[1]RefiningaCostingSystemDirect-costtracingIndirect-costpoolsCost-allocationbasis清華大學(xué)出版社成本會計[1]RefiningaCostingSystem1.DesignofProductsandProcessTheDesignDepartmentdesignsthemoldsanddefinesprocessesneeded(detailsofthemanufacturingoperations).清華大學(xué)出版社成本會計[1]RefiningaCostingSystem2.ManufacturingOperationsLensesaremolded,finished,cleaned,andinspected.3.ShippingandDistributionFinishedlensesarepackedandsenttothevariouscustomers.清華大學(xué)出版社成本會計[1]LearningObjective3Distinguishbetweenthetraditionalandtheactivity-basedcostingapproachestodesigningacostingsystem.清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemFundamentalCostObjectsActivitiesCostsofActivitiesAssignmenttoOtherCostObjectsCostof:ProductServiceCustomer清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemAcross-functionalteamatKoleCorporationidentifiedkeyactivities:Designproductsandprocesses.Setupmoldingmachine.Operatemachinestomanufacturelenses.Maintainandcleanthemolds.清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemSetupbatchesoffinishedlensesforshipment.Distributelensestocustomers.Administerandmanageallprocesses.清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemNo.ofSetupHoursLensesNLLensesCLLensesOtherCostAllocationBaseProductCostObjectsNo.ofShipmentsParts-SquarefeetSetupDesignShippingActivityIndirectCostPool清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystem

NL

CLQuantityproduced 80,000 20,000No.produced/batch 250 50Numberofbatches 320 400Setuptimeperbatch 2hours 5hoursTotalsetup-hours 640 2,000Totalsetupcostsare$409,200.清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemWhatisthesetupcostpersetup-hour?$409,200÷2,640hours=$155Whatisthesetupcostperdirectmanufacturinglabor-hour?$409,200÷50,000=$8.184清華大學(xué)出版社成本會計[1]Activity-BasedCostingSystemAllocationusingdirectlabor-hours:NL:$8.184×36,000 = $294,624CL:$8.184×14,000 = $114,576Total $409,200Allocationusing

setup-hours:NL:$155×640 = $99,200CL:$155×2,000 = $310,000Total $409,200清華大學(xué)出版社成本會計[1]LearningObjective4Describeafour-partcosthierarchy.清華大學(xué)出版社成本會計[1]CostHierarchiesAcosthierarchyisacategorizationofcostsintodifferentcostpools.Costdriversbases(cost-allocationbases)Degreesofdifficultyindeterminingcause-and-effectrelationships清華大學(xué)出版社成本會計[1]CostHierarchiesABCsystemscommonlyuseafour-partcosthierarchytoidentifycost-allocationbases:1. Outputunit-levelcosts2. Batch-levelcosts3. Product-sustainingcosts4. Facility-sustainingcosts清華大學(xué)出版社成本會計[1]OutputUnit-LevelCostsTheseareresourcessacrificedonactivitiesperformedoneachindividualunitofproductorservice.EnergyMachinedepreciationRepairs清華大學(xué)出版社成本會計[1]Batch-LevelCostsTheseareresourcessacrificedonactivitiesthatarerelatedtoagroupofunitsofproduct(s)orservice(s)ratherthantoeachindividualunitofproductorservice.Setup-hoursProcurementcosts清華大學(xué)出版社成本會計[1]Product-SustainingCostsTheseareoftencalledservice-sustainingcostsandareresourcessacrificedonactivitiesundertakentosupportindividualproductsorservices.DesigncostsEngineeringcosts清華大學(xué)出版社成本會計[1]Facility-SustainingCostsTheseareresourcessacrificedonactivitiesthatcannotbetracedtoindividualproductsorservicesbutsupporttheorganizationasawhole.Generaladministration–rent–buildingsecurity清華大學(xué)出版社成本會計[1]LearningObjective5Costproductsorservicesusingactivity-basedcosting.清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingIdentifycostobjects.NLCLIdentifythedirectcostsoftheproducts.DirectmaterialDirectlaborMoldcleaningandmaintenanceStep1Step2清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingCleaningandmaintenancecostsof$360,000aredirectbatch-levelcosts.Why?Becausethesecostsconsistofworkers’wagesforcleaningmoldsaftereachbatchoflensesisrun.清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCosting NormalLenses(NL) CostHierarchy

Description

CategoryDirectmaterials Unit-level $1,520,000Directmfg.labor Unit-level 800,000Cleaningandmaint. Batch-level 160,000Totaldirectcosts $2,480,000清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCosting ComplexLenses(CL) CostHierarchy

Description

CategoryDirectmaterials Unit-level $920,000Directmfg.labor Unit-level 260,000Cleaningandmaint. Batch-level 200,000Totaldirectcosts $1,380,000清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingSelectthecost-allocationbasestouseforallocatingindirectcoststotheproducts.(1) (2) (3)Activity

CostHierarchy

TotalCostsDesign Product-sustaining $450,000SetupsBatch-level $409,200Operations Unit-level $637,500Step3清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingIdentifytheindirectcostsassociatedwitheachcost-allocationbase.Overheadcostsincurredareassignedtoactivities,totheextentpossible,onthebasisofacause-and-effectrelationship.Step4清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingComputetherateperunit. (1) (5)

NL

CL

TotalSetup-hours: 640 2,000 2,640Step5$409,200÷2,640=$155清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingComputetheindirectcostsallocatedtotheproducts.NL: $155×640= $99,200CL: $155×2,000= 310,000Total $409,200Step6清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingComputethecostsoftheproducts.NLandCLwouldshowthreedirectcostcategories.Step71. Directmaterials2. Directmanufacturinglabor3. Cleaningandmaintenance清華大學(xué)出版社成本會計[1]Implementing

Activity-BasedCostingNLandCLwouldshowsixindirectcostpools.1. Design2. Moldingmachinesetups3. Manufacturingoperations4. Shipmentsetup5. Distribution6. Administration清華大學(xué)出版社成本會計[1]LearningObjective6Useactivity-basedcostingsystemsforactivity-basedmanagement.清華大學(xué)出版社成本會計[1]Activity-BasedManagementABMdescribesmanagementdecisionsthatuseactivity-basedcostinginformationtosatisfycustomersandimproveprofits.ProductpricingandmixdecisionsCostreductionandprocessimprovementdecisionsDesigndecisions清華大學(xué)出版社成本會計[1]ProductPricingand

MixDecisionsABCgivesmanagementinsightintothecoststructuresformakingandsellingdiverseproducts.Itprovidesmoreaccurateproductcostinformationandmoredetailedinformationoncostsofactivitiesandthedriversofthosecosts.清華大學(xué)出版社成本會計[1]CostReductionandProcess

ImprovementDecisionsManufacturinganddistributionpersonneluseABCsystemstofocusoncost-reductionefforts.Managerssetcost-reductiontargetsintermsofreducingthecostperunitofthecost-allocationbase.清華大學(xué)出版社成本會計[1]DesignDecisionsManagementcanidentifyandevaluatenewdesignstoimproveperformancebyevaluatinghowproductandprocessdesignsaffectactivitiesandcosts.Companiescanworkwiththeircustomerstoevaluatethecostsandpricesofalternativedesigns.清華大學(xué)出版社成本會計[1]LearningObjective7Compareactivity-basedcostingsystemsanddepartment-costingsystems.清華大學(xué)出版社成本會計[1]ABCandDepartment

Indirect-CostRatesManycompanieshaveevolvedtheircostingsystemfromusingasinglecostpooltousingseparateindirect-costratesforeachdepartment:DesignManufacturingDistribution清華大學(xué)出版社成本會計[1]ABCandDepartment

Indirect-CostRatesWhy?Becausethecostdriversofresourcesineachdepartmentorsubdepartmentdifferfromthesingle,company-wide,cost-allocationbase.ABCsystemsareafurtherrefinementofdepartmentcostingsystems.清華大學(xué)出版社成本會計[1]LearningObjective8Evaluatethecostsandbenefitsofimplementingactivity-basedcostingsystems.清華大學(xué)出版社成本會計[1]BenefitsofABCSystemsSignificantamountsofindirectcostsareallocatedusingonlyoneortwocostpools.Allormostcostsareidentifiedasoutputunit-levelcosts.Productsmakediversedemandsonresourcesbecauseofdifferencesinvolume,processsteps,batchsize,orcomplexity.清華大學(xué)出版社成本會計[1]BenefitsofABCSystemsProductsthatacompanyiswell-suitedtomakeandsellshowsmallprofitswhileproductsforwhichacompanyislesssuitedshowlargeprofits.Complexproductsappeartobeveryprofitableandsimpleproductsappeartobelosingmoney.清華大學(xué)出版社成本會計[