暨南大学管理学院成本与管理会计课件 Chapter08.ppt

Chapter Eight Activity Based Costing (ABC) ABC is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore affect fixed as well as variable costs. Learning Objective 1 How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing How Costs are Treated UnderActivity–Based Costing Characteristics of SuccessfulABC Implementations Classic Brass – An ABC Example ?Define Activities, Activity Cost Pools,and Activity Measures At Classic Brass, the ABC team, selected the followingactivity cost pools and activity measures: ?Define Activities, Activity Cost Pools,and Activity Measures 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. Learning Objective 2 ?Assign Overhead Coststo Activity Cost Pools ?Assign Overhead Coststo Activity Cost Pools ?Assign Overhead Coststo Activity Cost Pools ?Assign Overhead Coststo Activity Cost Pools ?Assign Overhead Coststo Activity Cost Pools ?Assign Overhead Coststo Activity Cost Pools Learning Objective 3 ?Calculate Activity Rates The ABC team determines that Classic Brass will have these total activities for each activity cost pool . . . 1,000 customer orders, 400 new designs, 20,000 machine-hour