lesson4培训讲解.pptVIP

案例;“最复杂的产品，它的销量远低于１号和２号电路板的销量。３号电路板是一种高度专业化的产品，我们的竞争者似乎不想涉及３号电路板的市场。即使我们数次提高３号电路板的价格，客户仍然源源不绝。” 公司的副总经理约翰.斯通补充道：“我发现整个形势令人迷惑。为什么你以最有效率的生产一种高产量的产品，但却只能从市场中获得最低的回报，并且还面临降价的压力？我们所有的人都关心这种现象。而２号产品是我们的主营产品。” ;为什么AEROTECH公司要剧烈地改变公司的定价政策呢？斯科特说“要求会计人员能解决这一问题。我们的总会计师听说一种能提供更准确的产品成本计算方法。它关注公司制造每种产品中涉及的作业，它还计量作业消耗的资源量。我们使用这种名为作业成本计算的方法做了一项先期研究。结果发现，我们高估了产量高、工艺简单的产品的成本。在本公司１号电路板和２号电路板就是这种产品。但是我们;“大大低估了３号电路板的成本。３号电路板是一种产量低、工艺较复杂的产品，这些特性使得３号电路板没有承担其应该承担的成本。３号电路板消耗的工程成本和材料处理成本远超乎我们的想像” 　斯科特继续解释道，新产品成本法表明公司的管理当局能轻松地为２号电路板制定能与亚洲和欧洲竞争者竞争的价格。同时为了弥补成本，必须大幅提高３号电路板的价格。 ;Lesson 4第八章;Activity Based Costing (ABC);Learning Objective 1;非制造成本和作业成本法;How Costs are Treated UnderActivity–Based Costing;How Costs are Treated UnderActivity–Based Costing; ABC uses more cost pools.; Traditional Costing The predetermined overhead rate is based on budgeted activity. This results in applying all overhead costs including unused, or idle capacity costs to products.;Learning Objective 2;资源 Resources;Designing an ABC System;Designing an ABC System;Activity;How Costs are Treated UnderActivity–Based Costing;;Activity Cost Pool作业成本库;Activity Measure作业量;Simple countof the number oftimes an activityoccurs.;Classic Brass – An ABC Example;?Define Activities, Activity Cost Pools,and Activity Measures;Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools.;Learning Objective 2;将间接费用追溯到作业和成本对象 ;?Assign Overhead Coststo Activity Cost Pools;?Assign Overhead Coststo Activity Cost Pools;将成本分配到作业成本库——第一阶段分配;At Classic Brass the following distribution of resource consumption across activity cos