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ID:50464289
大小:567.00 KB
页数:72页
时间:2020-03-13
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1、Topic6Activity-BasedCostingMAA703ManagementAccounting1EvolutionofABCConventionalcostingsystemsuseatwo-stageallocationprocess:1.servicedepartmentcostsareallocatedtoproductiondepartments.2.productiondepartmentoverheadcostsareallocatedtoproductsusingavolume-basedpredete
2、rminedoverheadrate.2Productcostsdon’tmakesenseProblem:TheremaybenorelationshipbetweentheoverheadapplicationbaseandthewaythatdifferentproductscauseoverheadcostsTheresult:High-volumesimpleproductsareover-costedandover-pricedLow-volumecomplexproductsareunder-costedandund
3、er-priced3PlantwideOverheadRatesCompanieshavetendedtousedirectlabourastheoverheadapplicationbase.Howeverdirectlabourisnowarelativelyminorpartoftotalmanufacturingcost.Manytasksthatusedtobedonebyhandarenowdonebyautomatedequipment.4Atwostageprocessisnecessarybecausecosts
4、areallocatedtodepartmentsandthentoproducts.FinishingDepartmentShippingDepartmentPaintingDepartmentDepartmentalOverheadRates5Department1Department2Department3CostpoolsIndirectLaborIndirectMaterialsOtherOverheadStageOne:CostsassignedtopoolsDepartmentalOverheadRates6De
5、partment1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:CostsappliedtoproductsDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead7Department1Department2Department3CostpoolsStageOne:CostsassignedtopoolsProductsStageTwo:Cos
6、tsappliedtoproductsDirectLabourHoursMachineHoursRawMaterialsCostDepartmentalAllocationBasesDepartmentalOverheadRatesIndirectLaborIndirectMaterialsOtherOverhead8CostDistortionscausedby2-stageallocationsThereisanolinkbetweenthecauseofsupportactivitycostsandthebasisforas
7、signingthesecoststoproductsWhy?1.Allocationsarebasedonunitorvolumerelatedmeasures.2.Differentproductsconsumedifferentamountsofsupportactivities.9QuestionableprofitmarginsTocompeteinthemarketplace,somecompanieshavehadtocutthepricesofhighvolumepopularitems.ButTheyhavebe
8、enabletoachievehighmark-upsonlowvolumespecialtyproducts.10ErosionofcompanyprofitsPricecutsproduceincreasedsalesinunitsbutdec
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