ABC成本分析法讲义.ppt

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1、Topic6Activity-BasedCostingMAA703ManagementAccounting第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！1EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess:1.servicedepartmentcostsareallocatedtoproductiondepartments.2.productiondepartmentove

2、rheadcostsareallocatedtoproductsusingavolume-basedpredeterminedoverheadrate.第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！2Productcostsdon’tmakesenseProblem:Theremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverhead

3、costsTheresult:High-volumesimpleproductsareover-costedandover-pricedLow-volumecomplexproductsareunder-costedandunder-priced第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！3PlantwideOverheadRatesCompanieshavetendedtousedirectlabourastheoverheadapplicationbase.

4、Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost.Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment.第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！4Atwostageprocessisnecessarybecausecostsareallocatedtodepartmentsandthentoprod

5、ucts.FinishingDepartmentShippingDepartmentPaintingDepartmentDepartmentalOverheadRates第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！5Department1Department2Department3CostpoolsIndirectLaborIndirectMaterialsOtherOverheadStageOne:CostsassignedtopoolsDepartmenta

6、lOverheadRates第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！[下载自guanli.1kejian.com第一管理资源网]6Department1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDepartmentalOverheadRatesIndirectLaborIndirectMaterialsO

7、therOverhead第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！7Department1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDirectLabourHoursMachineHoursRawMaterialsCostDepartmentalAllocationBasesDepartmentalOver

8、headRatesIndirectLaborIndirectMaterialsOtherOverhead第一管理资源网（guanli.1kejian.com），提供海量管理资料免费下载！8CostDistortionscausedby2-stageallocationsThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforassigningthesecoststoproductsWhy?1.A