ABC成本分析法.ppt

文档介绍：1Topic 6 Activity-Based CostingMAA 703Management Accounting2Evolution of ABC?Conventional costing systems use a two-stage allocation process:1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead costs don’t make sense?Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costs?The result:?High-volume simple products are over- costed and over-priced?Low-plex products are under-costed and under-priced4Plantwide Overhead panies have tended to use direct direct labourlabouras the overhead application direct labour is now a relatively minor part of total manufacturing cost. Many tasks that used to be done by hand are now done by automated two stage process isnecessary because costsare allocated to departmentsand then to two stage process isnecessary because costsare allocated to departmentsand then to DepartmentShipping DepartmentPainting DepartmentDepartmental Overhead Rates6Department1Department2Department3Cost poolsCost poolsIndirectLaborIndirectLaborIndirectMaterialsIndirectMaterialsOtherOverheadOtherOverheadStage One:Stage One:Costs assignedCosts assignedto poolsto poolsDepartmental Overhead Rates7Department1Department2Department3Cost poolsCost poolsStage One:Stage One:Costs assignedCosts assignedto poolsto poolsProducts Products Stage Two:Stage Two:Costs appliedCosts appliedto productsto productsDepartmental Overhead RatesIndirectLaborIndirectLaborIndirectMaterialsIndirectMaterialsOtherOverheadOtherOverhead8Department1Department2Department3Cost poolsCost poolsStage One:Stage One:Costs assignedCosts assignedto poolsto poolsProducts Products Stage Two:Stage Two:Costs appliedCosts appliedto productsto prod