文档介绍：Activity based costing
ABC method
作业成本法
把企业消耗的资源按资源动因分配到作业,并把作业收集的成本按作业动因分配到成本对象的成本核算方法。
成本
作业n
……
作业3
作业2
作业1
A作业中心
B作业中心
X作业中心
……
产品
成本动因
Cost driver
Cost pool
作业成本集合
Activity
成本驱动因素理论
生产导致作业发生
作业导致成本发生
产品消耗作业
实质:在成本和产品之间借助作业分离,归纳,组合
作业消耗资源,产品消耗作业
Which of the following statements is not correct?
A. Activity based costing is an alternative to traditional volume-based costing methods.
B. Activity based costs provide an approximation of long-run variable unit costs.
C. Activity based costing can’t be used to cost services.
D. Activity based costing is a form of absorption costing.
Overhead per cost driver
Support activity
Cost($)
Activity cost driver
Quantity
Process deposits
29,630
Number of deposits processed
33,250
Process withdrawals
26,080
Number of withdrawals processed
22,750
Answer inquiries
24,860
Number of customer inquiries
45,000
Sell negotiable instruments
4,860
Number of negotiable instruments sold
1,100
Balance drawers
4,290
Number of drawers balanced
1,300
Total
89,720
A teller department of a bank
Life cycle costing
生命周期成本法
Life cycle costing tracks and accumulates costs and revenues attributable to each product over the entire product life cycle
LCC Method
(1)取得阶段:产品的研究与开发、资产的初始投资、劳动力的招聘,成本却是整个生命周期中最高的。
(2)运行阶段:产品进入顾客的使用阶段,资产面临运行维护和停工维修的权衡阶段,劳动力开始掌握劳动技能并进入实际操作阶段。运行阶段是整个生命周期成本较低且相对稳定的时期。
(3)处置阶段:产品使用期满的废弃处置、资产生命周期终r的处置成本等,表示生命周期进入了不再获利的处置阶段,其处置成本将有所上升。
The profit over a product life cycle
sales
I G M D
profit
$