Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent.ppt

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Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent.ppt

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Garrison Noreen Brewer 11th Edition Chapter 8 - Bilkent ：驻军诺琳啤酒第十一版8章- Bilkent

Activity-Based Costing: A Tool to Aid Decision Making Chapter Eight Activity Based Costing (ABC) ABC is designed to provide more accurate ways of assigning indirect and support service costs to activities, processes, products, customers ABC differs from traditional costing Both manufacturing and non manufacturing costs are allocated Use of several cost pools Different kinds of allocation base Allocation through capacity vs activity Designing an ABC System Designing an ABC System Steps for Implementing ABC 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 Activitiesand Activity Cost Pools ?Identify and Define Activitiesand Activity Cost Pools ?Identify and Define Activitiesand Activity Cost Pools An Activity Cost Pool is a “bucket” in which costs are accumulated that relate to a single activity measure in the ABC system. ?Identify and Define Activitiesand Activity Cost Pools ?Identify and Define Activitiesand Activity Cost Pools At Classic Brass, the ABC team, selected the followingactivity cost pools and activity measures: ?Identify and Define Activitiesand Activity Cost Pools Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools. ?When Possible, Directly Trace OverheadCosts to Activities and Cost Objects ?Assign Costs to Activity Cost Pools ?Assign Costs to Activity Cost Pools ?Assign Costs to Activity Cost Pools ?Assign Costs to Activity Cost Po