间接成本分配和作业成本法重点分析.ppt

* An activity measure is an allocation base in an activity-based costing system. The term cost driver is also used to refer to an activity measure. The two most common types of activity measures are shown on the next slide. * Two types of activity measures include: ? Transaction driver – a simple count of the number of times that an activity occurs. This is the least accurate type of activity measure. ? Duration driver – measures the amount of time needed to perform an activity. This is more accurate than a transaction driver, but it takes more effort to record. * Cost objects such as products generate activities. For example, a customer order generates the need to complete the activity of preparing a production order. Performing activities consumes resources. For example, preparing a production order uses a sheet of paper and it takes time to fill out. The consumption of resources causes costs. For example, the greater the number of sheets of paper used to prepare a production order and the greater the amount of time devoted to preparing the production order, the greater the cost. * There are six steps that lead to the successful implementation of activity–based costing: ? Identify and define activities and activity cost pools. ? Trace costs to activities and cost objects. ? Assign costs to activity cost pools. ? Calculate activity rates. ? Assign costs to cost objects. ? Prepare management reports. * ? Identify and define activities and activity cost pools (The activities are often identified and defined by interviewing the employees that work in the respective overhead departments. The lengthy list of activities that emerges from this process is usually reduced to a handful by combining similar activities.) A common framework for combining activities in manufacturing companies is as follows: Unit-level activities are performed each time a unit is produced. For example, providing power to run processing equipm