4 -1 activity-based costing 以作业为基础的成本计算 chaptr5

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Activity-Based Activity-Based CostingCosting

以作业为基础以作业为基础的成本计算的成本计算

CHAPTRCHAPTR

55

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1. Discuss the importance of unit costs.2. Describe functional-based( 以功能性为基础 )

costing approaches.< 又称“传统成本法” >3. Explain why functional-based costing

approaches may produce distorted 扭曲 costs.4. Explain how an activity-based costing system

works for product costing. 5. Provide a detailed description of how activities

can be grouped into homogeneous 同质 sets to reduce the number of activity rates.

ObjectivesObjectivesObjectivesObjectives

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Unit cost 单位成本 is the total cost associated with( 与…相关 ) the units produced( 产量 ) divided by the number of units produced.

Unit cost 单位成本 is the total cost associated with( 与…相关 ) the units produced( 产量 ) divided by the number of units produced.

Inventory valuation

Income determination

Providing input to a variety of decisions such as pricing, make or buy, and accept or reject special orders

Unit cost is used for--

一、有关术语一、有关术语一、有关术语一、有关术语

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Product cost 生产成本 is defined as the sum of direct materials, direct labor, and manufacturing overhead( 制造费用 ). It is required for external financial reporting.

Product cost 生产成本 is defined as the sum of direct materials, direct labor, and manufacturing overhead( 制造费用 ). It is required for external financial reporting.

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Cost measurement 成本计量 consists of determining the dollar amounts of direct materials, direct labor, and overhead used in production.

Cost measurement 成本计量 consists of determining the dollar amounts of direct materials, direct labor, and overhead used in production.

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The process of associating the costs, once measured, with the units produced is called cost assignment

成本分配 .

The process of associating the costs, once measured, with the units produced is called cost assignment

成本分配 .

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Two possible measurement systems are actual costing and normal costing.

Measurement SystemsMeasurement SystemsMeasurement SystemsMeasurement Systems

Actual costing 实际成本法 assigns the actual costs of direct materials, direct labor, and overhead to products.

Normal costing 正常成本法 assigns the actual costs of direct materials and direct labor to products; however, overhead cots are assigned to products using predetermined rates( 预定分配率 ).

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Measurement SystemsMeasurement SystemsMeasurement SystemsMeasurement Systems

predetermined overhead rate --- a rate based on estimated

data.

predetermined overhead rate --- a rate based on estimated

data.

Budgeted (estimated) cost

Estimated activity usage

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•Functional-based costing (or Traditional cost accounting) techniques used by most organizations prior to 1990s. •Uses easy to obtain drivers, eg. sales dollars or sales volume, to spread overhead( 间接费用 ) to products/ services/customers. •Used for both internal and external costing •Simpler than Activity-Based Costing( 作业成本法 ) •Distorts costs so high volume products/services are over-costed( 成本高估 ) and low volume are under-costed

二、为什么传统成本法会扭曲成本二、为什么传统成本法会扭曲成本二、为什么传统成本法会扭曲成本二、为什么传统成本法会扭曲成本

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Examples of Unit-LevelExamples of Unit-Level 单位水平单位水平 DriversDrivers 动因动因

Examples of Unit-LevelExamples of Unit-Level 单位水平单位水平 DriversDrivers 动因动因

Units produced 产量

Direct labor hours( 简 :DLH)

Direct labor dollars

Machine-hours 机器小时 (MH)

Direct material dollars

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Units (of

driver)

Time

Theoretical 理论Practical 实际

Normal 正常

Expected actual 预计实际数

4 -12 Functional-Based Costing 传统成本计算

Plantwide Rate 全厂分配率

Functional-Based Costing 传统成本计算

Plantwide Rate 全厂分配率

Overhead CostsOverhead Costs 制造费用制造费用

Assign CostsAssign Costs

Plantwide PoolPlantwide Pool 全厂成本库全厂成本库


ProductsProducts

Direct Tracing 直接追溯

Stage 1: Pool 库 Formation 形成

Unit-Level 单位水平 Driver

Stage 2: Costs Assigned 成本分配

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例子 : Belring, Inc.

Belring, Inc. produces two telephones: a cordless and a regular model. The company has the following actual and budgeted data:

Budgeted overhead$360,000Expected activity (DLH)100,000Actual activity (DLH)100,000Actual overhead$380,000

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Predetermined Overhead Rate =

Belring, Inc.

Budgeted (estimated) cost

Estimated activity usage

Predetermined Overhead Rate =

$360,000

100,000 DLHPredetermined Overhead Rate = $3.60 per DLH

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The total overhead assigned to actual production is called applied 已采用的 overhead ( 已分配的制造费用 ) .

The total overhead assigned to actual production is called applied 已采用的 overhead ( 已分配的制造费用 ) .

Applied overhead

= Overhead rate 间接费用率 x Actual

activity output 实际业务量

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Belring, Inc.Applied overhead

= Overhead rate x Actual activity output

= $3.60 x 100,000 DLH

= $360,000

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Cordless Regular

Prime costs $ 78,000 $ 738,000

Overhead costs:

$3.60 x 10,000 36,000 ---

$3.60 x 90,000 --- 324,000

Total manufacturing costs $114,000 $1,062,000

Units produced 10,000 100,000

Unit cost $ 11.40 $ 10.62

Belring, Inc.Per-Unit CostPer-Unit Cost 每单位成本每单位成本

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Overhead CostsOverhead Costs


Assign CostsAssign Costs Assign CostsAssign Costs

ProductsProducts ProductsProducts

Stage One: Pool Formation

Unit-Level Drivers

Stage Two: CostsAssigned

Department Rates 部门分配率Department Rates 部门分配率

Department A PoolDepartment A Pool Department B PoolDepartment B Pool

Allocation 分摊Direct Tracing 直接追溯

Driver Tracing

动因追溯

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Budgeted overhead $252,000$108,000

Departmental DataDepartmental Data 部门数据部门数据Departmental DataDepartmental Data 部门数据部门数据

Belring, Inc. FabricationFabrication 加工加工AssemblyAssembly 装配装配

Expected and actual usage (dlh):

Cordless 7,0003,000

Regular 13,000 77,000

20,00080,000

Expected and actual usage (mh.):

Cordless 4,0001,000

Regular 36,0009,000

40,00010,000

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Belring, Inc.Applied 已分配

overhead=($6.30 x actual MH) + ($1.35 x actual

DLH)

= ($6.30 x 40,000) + ($1.35 x 80,000)

= $360,000

= $252,000 + $108,000

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Belring, Inc.Per-Unit Cost: Departmental RatesPer-Unit Cost: Departmental Rates

部门分配率部门分配率单位成本单位成本

Per-Unit Cost: Departmental RatesPer-Unit Cost: Departmental Rates

部门分配率部门分配率单位成本单位成本Cordless

Regular

Prime costs $ 78,000$ 738,000

Overhead costs:($6.30 x 4,000) + ($1.35 x 3,000)

29,250 ---

($6.30 x 36,000) + (1.35 x 77,000) --- 330,750

Total manufacturing costs $107,250$1,068,750


Unit cost $ 10.73$ 10.69

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过时成本法的症状过时成本法的症状 Symptoms of an Symptoms of an Outdated Functional Cost SystemOutdated Functional Cost System

过时成本法的症状过时成本法的症状 Symptoms of an Symptoms of an Outdated Functional Cost SystemOutdated Functional Cost System

1. The outcome of bids is difficult to explain.

2. Competitors’ prices appear unrealistically low.

3. Products that are difficult to produce show high profits.

4. Operational managers want to drop products that appear profitable.

5. Profit margins are difficult to explain.

ContinuedContinuedContinuedContinued

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Symptoms of an Outdated Symptoms of an Outdated Functional Cost SystemFunctional Cost System

Symptoms of an Outdated Symptoms of an Outdated Functional Cost SystemFunctional Cost System

6. The company has a highly profitable niche all to itself.

7. Customers do not complain about price increases.

8. The accounting department spends a lot of time supplying cost data for special projects.

9. Some departments are using their own accounting system.

10. Product costs change because of changes in financial reporting regulations.

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Plantwide and departmental rates using unit-level 单位基准 drivers may not assign overhead costs accurately if:

the proportion of nonunit-level 非单位基准 overhead costs to total overhead costs is large, and

the degree of product diversity 产品差异 is great.

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1. 有关概念 Non-unit activity drivers--- factors that measure the consumption of non-unit activities by products and other cost objects.

1. 有关概念 Non-unit activity drivers--- factors that measure the consumption of non-unit activities by products and other cost objects.

三、作业成本法的优点三、作业成本法的优点三、作业成本法的优点三、作业成本法的优点

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Units produced per year 10,000 100,000 110,000

Prime costs $78,000 $738,000 $816,000

Direct labor hours 10,000 90,000 100,000

Machine hours 5,000 45,000 50,000

Production runs 20 10 30

Number of moves 60 30 90

2. 续前例 : Belring, Inc.

Activity Usage Measures

Activity Usage Measures

Product-Costing Data 生产成本数据Product-Costing Data 生产成本数据Cordless Regular Total

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A homogeneous cost pool 同质成本库 is a collection of overhead costs that are logically related to the tasks being performed, that have the same consumption ratios for all products, and for which cost variations can be explained by a single activity driver. Unit-level activities 单位作业 are those that are performed each time a unit is produced. 使单位产品或服务受益的作业，它对资源的消耗量往往与产品的产量或销量成正比。常见的作业如加工零件、每件产品进行的检验等； Eg. Power and machine hours are used each time a unit is produced. Direct materials and direct labor activities are also unit-level activities, even though they are not overhead costs.

Classification of ActivitiesClassification of ActivitiesClassification of ActivitiesClassification of Activities

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Batch-level activities 批量作业 are those that are performed each time a batch of products is produced.使一批产品受益的作业，作业的成本与产品的批次数量成正比 .

Eg: Setups 准备 , inspections 检验 ,

production scheduling 生产流程编制 , and

material handling 材料处理 ( 或搬运 ).


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Product-level (sustaining) activities 产品 ( 维持 ) 作业 are those that are performed as needed to support the various products produced by a company. These activities consume inputs that develop products or allow products to be produced and sold. 使某种产品的每个单位都受益的作业。

Examples: Engineering changes 工程的变动 , process engineering 过程的设计 , and expediting 紧急交货 .


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Facility-level activities 设备作业 are those that sustain a factory's general manufacturing processes. ( 支持作业：为维持企业正常生产，而使所有产品都受益的作业，作业的成本与产品数量无相关关系。 )

Examples: Plant management 工厂管理 , landscaping 土地规划 , maintenance 维护 , security 安全设施 , property taxes 物业税 , and plant depreciation 工厂折旧 .


4 -31 认定作业可采用几种方法：一是绘制企业的生产流程图，将企业的各种经营过程以

网络的形式表现出来，每一个流程都分解出几项作业，最后将相关或同类作业归并起来；

二是从企业现有的职能部门出发，通过调查分析，确定各个部门的作业，再加以汇总；

最后是召集全体员工开会，由员工或工作组描述其所完成的工作，再进行汇总，这种办法有助于提高全体员工的参与意识，加速作业成本管理的实施。前两种办法可以较快取得资料，准确性高，不会对员工造成干扰。

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DriverDriverFilterFilter



Unit Level单位水平

Batch Level批量水平

Product Level产品水平

Facility Level设备水平

具体作业具体作业 AA11 AA AA AA AA22 33 44 55

Set 1Set 1 Set 2Set 2 Set 3Set 3 Set 4Set 4 Set 5Set 5 Set 6Set 6 Set 7Set 7

Activity Level 水平 Filter

同质作业组

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Activity Activity Cost

Belring, Inc.

Setups $120,000

Material handling 60,000

Machining 100,000

Testing 80,000

Total $360,000

Overhead Activities

Product-Costing DataProduct-Costing Data

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3. ABC 步骤 : Two-Stage Assignment

Cost of ResourcesCost of Resources 资源成本资源成本


ActivitiesActivities


ProductsProducts

S1: 作业成本库

Direct Tracing

Driver Tracing

Driver Tracing

S2: 分配后的成本

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Belring, Inc.Product Diversity: Consumption RatiosProduct Diversity: Consumption Ratios

Setups 0.67 0.33 Production runs

Material

handling 0.67 0.33 Number of moves

Machining 0.10 0.90 Machine hours

Testing 0.10 0.90 Direct labor hours

Overhead Cordless Regular Activity

Activity Phone Phone Driver a a

b b

c c

d d

20/30 (cordless) and 10/30 (regular)a

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Material






b b

c c

d d

60/90 (cordless) and 30/90 (regular)b

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Material






b b

c c

d d

5,000/50,000 (cordless) and 45,000/50,000 (regular)c

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Material






b b

c c

d d

10,000/100,000 (cordless) and 90,000/100,000 (regular)d

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Setup rate: $120,000/30 =$4,000 per run

Material-handling rate: $60,000/90 = $666.67 per move

Machining rate: $100,000/50,000 = $2 per MH

Testing rate: $80,000/100,000 = $0.80 per DLH

Belring, Inc.Activity RatesActivity Rates

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Cordless Regular

Prime costs $ 78,000 $ 738,000

Overhead costs:

Setups 80,000 40,000

Material handling 40,000 20,000

Machining 10,000 90,000

Testing 8,000 72,000

Total manufacturing costs $216,000 $ 960,000


Unit cost (total costs/units) $ 21.60 $ 9.60

Belring, Inc.Activity Rates 作业分配率Activity Rates 作业分配率

$4,000x

20

$4,000x

10$667

x60

$667x

30$2x

5,000

$2x

45,000$0.80

x10,000

$0.80x

90,000

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Plantwide rate $11.40 $10.62

Departmental rate 10.73 10.69

Activity rate 21.60 9.60

Comparison of Unit CostsComparison of Unit CostsComparison of Unit CostsComparison of Unit Costs

Cordless Regular

Belring, Inc.

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A primary activity is one that is consumed by a product or customer.

A primary activity is one that is consumed by a product or customer.

A secondary activity is one that is consumed by

other primary and secondary activities.

A secondary activity is one that is consumed by

other primary and secondary activities.

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Resource drivers are factors that measure the

consumption of resources by activities.

Resource drivers are factors that measure the

consumption of resources by activities.

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Key characteristics of ABC implementation 应用之关键 : 1. the nonunit-based costs should be a significant percentage of total overhead costs. 2. the consumption ratios of unit-based and nonunit-based activities must differ. 3. the benefits of an ABC system must exceed its costs.

Activity-Based Costing 的优点 :•In a functional-based cost system, the demand for overhead is assumed to be explained only by unit-level cost drivers.•ABC produces more accurate product costs by more accurately tracing the consumption of overhead resources to products.

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The End of ABCThe End of ABCThe End of ABCThe End of ABC

4 -1 activity-based costing 以作业为基础 的成本计算 chaptr5

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4 -1 activity-based costing 以作业为基础的成本计算 chaptr5