ABC成本分析法.PPT72页.ppt

《ABC成本分析法.PPT72页.ppt》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、Topic6Activity-BasedCostingMAA703ManagementAccounting1EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess:1.servicedepartmentcostsareallocatedtoproductiondepartments.2.productiondepartmentoverheadcostsareallocatedtoproductsusingavolume-basedpredete

2、rminedoverheadrate.2Productcostsdon’tmakesenseProblem:TheremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcostsTheresult:High-volumesimpleproductsareover-costedandover-pricedLow-volumecomplexproductsareunder-costedandund

3、er-priced3PlantwideOverheadRatesCompanieshavetendedtousedirectlabourastheoverheadapplicationbase.Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost.Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment.4Atwostageprocessisnecessarybecausecosts

4、areallocatedtodepartmentsandthentoproducts.FinishingDepartmentShippingDepartmentPaintingDepartmentDepartmentalOverheadRates5Department1Department2Department3CostpoolsIndirectLaborIndirectMaterialsOtherOverheadStageOne:CostsassignedtopoolsDepartmentalOverheadRates6De

5、partment1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead7Department1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:Cos

6、tsappliedtoproductsDirectLabourHoursMachineHoursRawMaterialsCostDepartmentalAllocationBasesDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead8CostDistortionscausedby2-stageallocationsThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforas

7、signingthesecoststoproductsWhy?1.Allocationsarebasedonunitorvolumerelatedmeasures.2.Differentproductsconsumedifferentamountsofsupportactivities.9QuestionableprofitmarginsTocompeteinthemarketplace,somecompanieshavehadtocutthepricesofhighvolumepopularitems.ButTheyhavebe

8、enabletoachievehighmark-upsonlowvolumespecialtyproducts.10ErosionofcompanyprofitsPricecutsproduceincreasedsalesinunitsbutdec