activity-based costing and other cost management tools：作业成本法和其他成本管理工具活动

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1、Activity-BasedCostingandOtherCostManagementToolsChapter25David,Matt,andMarc:Totalexpenses=$900Costallocated=$300perpersonRentandUtilities$570CableTV50HighspeedInternetaccess40Groceries240Total$900RefiningCostSystemsRefiningCostSystemsMoreRefinedAllocationDavidMattM

2、arcTotalRentandUtilities$190$190$190$570CableTV25–2550Internetaccess–40–40Groceries–80160240Totalcostsallocated$215$310$375$900Originalcostallocation300300300900Difference$(85)$10$75$0SharpeningtheFocus:FromBusinessFunctionstoActivitiesPANELA—CompanywideBusinessFunct

3、ionsintheValueChainR&DDesignProductionMarketingDistributionCustomerServicePANELB—ProductionDepartments/ProductLinesServersNotebookComputersDesktopComputersInventoriablecostsforfinancialreportingInventoriablecostsforfinancialreportingSharpeningtheFocus:FromBusinessFun

4、ctionstoActivitiesPANELC—ActivitiesforDesktopProductLine1.Kitting—preparingallitemsforassembly2.Motherboardpreparation—snappinginCPUandmemorymodules3.Assemblyintochassis4.Softwaredownloading5.Testing6.BoxingInventoriablecostsforfinancialreportingDescribeanddevelopact

5、ivity-basedcosts(ABC).Objective1ExampleofActivitiesandCostDrivers:Activities:MaterialpurchasingMaterialhandlingProductionschedulingQualityinspectionsPhotocopyingWarrantyserviceCostDrivers:No.ofpurchaseordersNo.ofpartsNo.ofbatchesNo.ofinspectionsNo.ofpagescopiedNo.ofs

6、ervicecallsActivity-BasedCostingTraditionalversusActivity-BasedCostingSystemsChemtechproduceslargequantitiesof“commodity”chemicals.Italsomanufacturessmallquantitiesofspecialtychemicals.Inthepast,Chemtech’smanufacturingdepartmenthasuseddirectlaborhoursasitssingleallo

7、cationbaseata200%rate.TraditionalversusActivity-BasedCostingSystemsAmongitsmanyproducts,thedepartmentproducesAldehyde(acommoditychemicalusedbyproducingplastics)and...PhenylephrineHydrochloride(PH),whichisaspecialtychemical.AsinglecustomerusesPHinmanufacturingblood-p

8、ressuremedications.TraditionalversusActivity-BasedCostingSystemsChemicalManufacturingDepartmentOverheadDirectLaborCostChemicalAChe