Activity-Based Costing and Other Cost Management Tools：基于作业的成本和其他成本管理工具的活动.pptVIP

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Activity-Based Costing and Other Cost Management Tools：基于作业的成本和其他成本管理工具的活动.ppt

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Of the team’s several proposals, Bright decides to redesign setup to reduce the setup cost per batch. Smart Touch will do this by grouping raw materials that are used together to reduce the time required to assemble the materials for each setup. Estimated total cost savings is $160,000, and the number of batches remains unchanged at 40. Exhibit 18-11 shows that value engineering cuts total manufacturing overhead cost of the Excel DVDs to $48,000 from $60,000 (in Exhibit 18-8). Now Kolen totals the revised cost estimates for Excel DVDs in Exhibit 18-12. Cost of $6.88 is quite an improvement from the prior manufacturing cost of $7.00 per DVD (Exhibit 18-9, Panel A). Now Smart Touch’s full cost of $7.98 is less than its target full product cost of $8.00. Value engineering worked. Short Exercise 18-5 focuses on using ABC to compute product costs per unit. The exercise continues on this slide. Short exercise 18-11 reviews using ABC to achieve target profit. The third learning objective is to describe a just-in-time (JIT) production system, and record its transactions. The cost of buying, storing, and moving inventory can be significant. To lower inventory costs, many companies use a just-in-time (JIT) system. Companies with JIT systems buy materials and complete finished goods just in time for delivery to customers. In traditional manufacturing, materials would be ordered in large quantities to obtain volume discounts and to have surplus materials on hand in case some of the materials turn out to be defective. Under the JIT system, the manufacturer contracts with suppliers to deliver small quantities of goods, as needed. Deliveries are small and frequent, and the suppliers must guarantee a close to zero defect rate. That way, the manufacturers hold only small amounts of raw materials in the warehouse, use only materials as needed, and—because of the zero defect rate and quick delivery—can be assured they won’t run out of materials and have to shut down production.