ABC成本分析法.PPT72页.pptVIP

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ABC成本分析法.PPT72页

Topic 6 Activity-Based Costing ;Evolution of ABC;Product costs don’t make sense;Plantwide Overhead Rates;A two stage process is necessary because costs are allocated to departments and then to products.;Department 1;Department 1;Department 1;Cost Distortions caused by 2-stage allocations;Questionable profit margins;Erosion of company profits;Causes of problems;Solution: Activity Based Costing;Solution: Activity Based Costing;Activity Based Costing (ABC);Overhead rates may be based on activity at capacity.;How Costs are Treated Under Activity-Based Costing;Activity-based costing;Designing an ABC System;;Identifying and Defining Activities;Output Unit-Level Costs...;Batch-Level Costs...;Product-Sustaining...;Facility-Sustaining Costs...;Different forms of ABC;The Mechanics of ABC;Step 1: Identify and Define Activities and Activity Cost Pools;Step 1: Identify and Define Activities and Activity Cost Pools;Step 2: Whenever Possible, Directly Trace Overhead Costs to Activities and Cost Objects;Step 3: Assign Costs to Activity Cost Pools;Indirect factory wages $500,000 Percent consumed by customer orders 25% $125,000;Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000;Step 3: Assign Costs to Activity Cost Pools;Step 4: Calculate Activity Rates;Step 4: Calculate Activity Rates;Step 4: Calculate Activity Rates;Step 4: Calculate Activity Rates;Step 4: Calculate Activity Rates;Step 5: Assign Costs to Cost Objects;Step 5: Assign Costs to Cost Objects;Step 6: Prepare Management Reports;Step 6: Prepare Management Reports;Step 6: Prepare Management Reports;Product Margins;Differences Between ABC and Traditional Product Costing;Activity-based versus conventional product costs;ABC benefits will be greatest where...;ABC benefits will be greatest where...;Impediments to introducing ABC;Other activity-based costing issues;Other activity-based costing issues;Other activity-based costing issu

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