《Management Accounting》Chapter 5以作业为基础的成本计算.ppt

Driver Filter Driver Filter Driver Filter Unit Level 单位水平 Batch Level 批量水平 Product Level 产品水平 Facility Level 设备水平 具体作业A1 A A A A 2 3 4 5 Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7 Activity Level 水平Filter 同质作业组 Activity Activity Cost Belring, Inc. Setups $120,000 Material handling 60,000 Machining 100,000 Testing 80,000 Total $360,000 Overhead Activities Product-Costing Data 3. ABC步骤: Two-Stage Assignment Cost of Resources资源成本 Assign Costs Activities Assign Costs Products S1: 作业成本库 Direct Tracing Driver Tracing Driver Tracing S2: 分配后的成本 Belring, Inc. Product Diversity: Consumption Ratios Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours Overhead Cordless Regular Activity Activity Phone Phone Driver a a b b c c d d 20/30 (cordless) and 10/30 (regular) a Belring, Inc. Product Diversity: Consumption Ratios Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours Overhead Cordless Regular Activity Activity Phone Phone Driver a a b b c c d d 60/90 (cordless) and 30/90 (regular) b Belring, Inc. Product Diversity: Consumption Ratios Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours Overhead Cordless Regular Activity Activity Phone Phone Driver a a b b c c d d 5,000/50,000 (cordless) and 45,000/50,000 (regular) c Belring, Inc. Product Diversity: Consumption Ratios Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Dire