abc成本分析法介绍.ppt

Topic 6 Activity-Based Costing Evolution of ABC Conventional costing systems use a two-stage allocation process: 1. service department costs are allocated to production departments. 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate. Product costs don’t make sense Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costs The result: High-volume simple products are over- costed and over-priced Low-volume complex products are under-costed and under-priced Plantwide Overhead Rates Departmental Overhead Rates Departmental Overhead Rates Departmental Overhead Rates Departmental Overhead Rates Cost Distortions caused by 2-stage allocations There is a no link between the cause of support activity costs and the basis for assigning these costs to products Why? 1. Allocations are based on unit or volume related measures. 2. Different products consume different amounts of support activities. Questionable profit margins To compete in the marketplace, some companies have had to cut the prices of high volume popular items. But They have been able to achieve high mark-ups on low volume specialty products. Erosion of company profits Price cuts produce increased sales in units but decreased total revenue High mark-ups on specialty products didn’t offset the fall in profit margins of high volume products Causes of problems Increased product diversity changing cost structures use of volume-based cost drivers Have resulted in: distorted product costs Solution: Activity Based Costing ABC uses cost drivers that directly link activities performed to products made. cost drivers are selected which measure the average demand placed on each activity by each product. activity cost pools are assigned to products in proportion to the way that they consume each activity. Solution: Activity Based Costing ACTIVITIES CONSUME RESOURCES PRO