cost accounting a managerial emphasis 14th edition_ch5文档.ppt

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cost accounting a managerial emphasis 14th edition_ch5文档.ppt

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cost accounting a managerial emphasis 14th edition_ch5文档

Learning Objective 8 Evaluate the costs and benefits of implementing activity-based costing systems. Warning Signs That Suggest That ABC Could help a Firm 1. Significant amounts of indirect costs are allocated using only one or two cost pools. 2. All or most costs are identified as output unit-level costs. 3. Products make diverse demands on resources because of differences in volume, process steps, batch size, or complexity. Warning Signs That Suggest That ABC Could help a Firm 4. Products that a company is well-suited to make and sell show small profits while products for which a company is less suited show large profits. 5. Operations staff have significant disagreements with the accounting staff about the costs of manufacturing and marketing products and services. Limitations of ABC Systems The main limitations of ABC are the measurements necessary to implement the system. ABC systems require management to estimate costs of activity pools and to identify and measure cost drivers for these pools. Limitations of ABC Systems Activity-cost rates also need to be updated regularly. Very detailed ABC systems are costly to operate and difficult to understand. ABC In Service andMerchandising Companies The general approach to ABC in the service and merchandising areas is very similar to the approach in manufacturing. Costs are divided into homogeneous cost pools and classified as output unit-level, batch-level, product- or service-sustaining, and facility-sustaining costs. ABC In Service andMerchandising Companies The cost pools correspond to key activities. Costs are allocated to products or customers using activity drivers or cost-allocation bases that have a cause-and-effect relationship with the cost in the cost pool. * * * * * * * * * Conclusions Each method is mathematically correct. Each method is acceptable. Each method yields a different cost figure, which will lead to different gross margin calculations. Only overhead is involved. Total costs for the entire