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1、Author:CollinsQianReviewer:BobArmacostbcCostAccountingMarch1998Copyright©1998Bain&Company,Inc.ImportanceofcostallocationClientexampleDefinitionsdirectvs.indirect,fixedvs.variablebreakevenvolumeExercisescostallocationbreakevenvolumeKeytakeawaysAgenda2CU7122397ECAImportanceofcostallocationClientexampl
2、eDefinitionsdirectvs.indirect,fixedvs.variablebreakevenvolumeExercisescostallocationbreakevenvolumeKeytakeawaysAgenda3CU7122397ECA本资料来源4CU7122397ECAWhichproductsareprofitable?Whatisthebreakevenvolumebyproduct?Whichproductsrequirecostreductionefforts?Howshouldwepriceourproducts?Whichcustomersegmentsa
3、remostprofitable?Itiscriticaltohaveaccurateandcompletecostdatatomakesoundstrategicandtacticalmanagementdecisions.WhyAllocateCosts?5CU7122397ECAHistorically,only20%ofmanufacturingcostswere“shared”acrossproductlines.Today,typically50%ofcostsare“shared”acrossproducts.Sharedcostsmightincluderent,freight
4、,andadministrativecosts.Forsimplicity,accountingtrackscostsbyfunction(e.g.,materials,salaries,benefits)ratherthanbytheactivitydevotedtoproductlines(e.g.,maintenanceofproductA,freightforproductB)Forcoststhatarenoteasilyassignedtoindividualproductlines,companiesnormallyselectthemostconvenientwaytoassi
5、gnthem,notnecessarilythebestwayforexample,companiestendtoallocaterentcostsbasedonsomethingthatiseasytomeasure,suchasdirectlabordollarsforeachproductline.Abetterallocationmethod,however,mightbetheactualspaceresourcedemandsofeachproductlineMostcompanieslackaccuratecostdatabyproduct.WhyCostsAreOftenNot
6、AllocatedCorrectly6CU7122397ECAImportanceofcostallocationClientexampleDefinitionsdirectvs.indirect,fixedvs.variablebreakevenvolumeExercisescostallocationbreakevenvolumeKeytakeawaysAgenda7CU7122397ECAMiddleAmericaManufacturing,aBainclient,believedthatallthreeofitsproductlineswereprofitable.Returnonsa
7、les:10.0%2.4%1.6%Sales:$250MM$100MM$75MMMiddleAmericaManufacturing-EstimatedProfitability8CU7122397ECAAfterathoroughevaluation,theBainteamfoundthat$8.0MMincostshadbeenallocatedincorrectlyamongthethree
