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cost management in an automated business environment abc and tqm

cost management in an automated business environment abc and tqm

ID：5398593

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时间：2017-11-10

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1、CostManagementinanAutomatedBusinessEnvironment(ABC,andTQM)Chapter6TheDevelopmentofaSingleCompany-WideCostDriverTraditionalcostsystemswerecreatedwhen manufacturingprocesseswerelabourintensive.Asinglecompany-wideoverheadrate, basedondirectlabourhours,isused toallocateoverheadtoproductsin thes

2、elabourintensiveprocesses.TheDevelopmentofaSingleCompany-WideCostDriverOverheadisallocatedtojobsusingdirectlabourhours.Ifoverheadis$120,howmuch overheadisallocatedtoeachjob?TheDevelopmentofaSingleCompany-WideCostDriverOverheadRate=$120÷8directlabourhoursOverheadRate=$15perdirectlabourhourJo

3、b1=2hours×$15perhour=$30Job2=6hours×$15perhour=$90TheDevelopmentofaSingleCompany-WideCostDriverLabourIntensiveProcessOverheadcostsarerelativelysmall.Overheadallocationsmaybeinaccurate, buttheamountsarerelativelyinsignificant.AutomatedProcessOverheadcostsarerelativelylarge.Inaccurateoverhead

4、allocationcanleadtoquestionableproductcostinformation.TheEffectsofAutomationontheSelectionofaCostDriverAutomationincreases overheadfrom$120to$420 andreducestheJob2labourhoursfrom6to1.Allocate the$420overheadtothe twojobsusingdirectlabour.TheEffectsofAutomationontheSelectionofaCostDriverOver

5、headRate=$420÷3directlabourhoursOverheadRate=$140perdirectlabourhourJob1=2hours×$140perhour=$280Job2=1hour×$140perhour=$140Isthisreasonable?AutomationbenefitedJob2,butJob1is allocatedmoreoverhead.Clearly,weneed anothercostdrivertoallocateoverhead.TheEffectsofAutomationontheSelectionofaCostD

6、riverUsingActivity-BasedCostDriversLevelofComplexityOverheadAllocationCompany-wideOverheadRateActivityBasedCostingManycompaniesareusingactivity-basedcostdriverstoimproveproductcosting.UsingActivity-BasedCostDriversCarvermakesvegetable andtomatosoup.SOUPUsingActivity-BasedCostDriversSOUPAllo

7、catingSetupCostsUsingaVolume-basedAllocationRateOverheadpercan=$95,040÷1,188,000cans Overheadpercan=$0.08percanVegetable=954,000cans×$0.08percan=$76,320Tomato=234,000cans×$0.08percan=$18,720UsingActivity-BasedCostDriversSOUPAllocatingSetupCostsUsingaVolu

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