作业成本法,生命周期成本法.ppt

Activity based costing ABC method 作业成本法 把企业消耗的资源按资源动因分配到作业，并把作业收集的成本按作业动因分配到成本对象的成本核算方法。 成 本 作业n …… 作业3 作业2 作业1 A作业中心 B作业中心 X作业中心 …… 产 品 成本动因 Cost driver Cost pool 作业成本集合 Activity 成本驱动因素理论 生产导致作业发生 作业导致成本发生 产品消耗作业 实质：在成本和产品之间借助作业分离，归纳，组合 作业消耗资源，产品消耗作业 Which of the following statements is not correct? A. Activity based costing is an alternative to traditional volume-based costing methods. B. Activity based costs provide an approximation of long-run variable unit costs. C. Activity based costing can’t be used to cost services. D. Activity based costing is a form of absorption costing. Overhead per cost driver Support activity Cost($) Activity cost driver Quantity Process deposits 29,630 Number of deposits processed 33,250 Process withdrawals 26,080 Number of withdrawals processed 22,750 Answer inquiries 24,860 Number of customer inquiries 45,000 Sell negotiable instruments 4,860 Number of negotiable instruments sold 1,100 Balance drawers 4,290 Number of drawers balanced 1,300 Total 89,720 A teller department of a bank Life cycle costing 生命周期成本法 Life cycle costing tracks and accumulates costs and revenues attributable to each product over the entire product life cycle LCC Method (1)取得阶段：产品的研究与开发、资产的初始投资、劳动力的招聘，成本却是整个生命周期中最高的。 (2)运行阶段：产品进入顾客的使用阶段，资产面临运行维护和停工维修的权衡阶段，劳动力开始掌握劳动技能并进入实际操作阶段。运行阶段是整个生命周期成本较低且相对稳定的时期。 (3)处置阶段：产品使用期满的废弃处置、资产生命周期终r的处置成本等，表示生命周期进入了不再获利的处置阶段，其处置成本将有所上升。