亨格瑞成本与管理会计（第16版） 课件Chapter 15 Cost Allocation, Customer Profitability Analysis, and Sales-Variance Analysis.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter15CostAllocation,CustomerProfitabilityAnalysis,andSales-VarianceAnalysis

LearningObjectives(1of2)15.1Discusswhyacompany’srevenuesandcostsdifferacrosscustomers15.2Identifytheimportanceofcustomer-profitabilityprofiles15.3Understandthecost-hierarchy-basedoperatingincomestatement15.4Understandcriteriatoguidecost-allocationdecisions15.5Discussdecisionsfacedwhencollectingandallocatingindirectcoststocustomers

LearningObjectives(2of2)15.6Subdividethesales-volumevarianceintothesales-mixvarianceandthesales-quantityvariance,andthesales-quantityvarianceintothemarket-sharevarianceandthemarket-sizevariance

Customer-ProfitabilityAnalysisCustomer-profitabilityanalysisisthereportingandassessmentofrevenuesearnedfromcustomersandthecostsincurredtoearnthoserevenues.Theanalysisrevealswhydifferencesexistintheoperatingincomeearnedfromdifferentcustomers.Thisinformationisusedtoensurethatcustomerswithlargecontributionstooperatingincomereceiveahighlevelofattentionfromthecompanyandthatloss-makingcustomersdonotusemoreresourcesthantherevenuestheyprovide.

AFive-StepDecision-MakingProcessinPlanningandControl—RevisitedIdentifytheproblem/uncertainties.Obtaininformation.Makepredictionsaboutthefuture.Makedecisionsbychoosingbetweenalternatives.Implementthedecision,evaluateperformance,andlearn.

Customer-RevenueAnalysisGenerallytwovariableswillexplainrevenuedifferencesacrosscustomers:ThenumberofproductspurchasedThemagnitudeofpricediscountingApricediscountisthereductioninsellingpricebelowlistsellingpricetoencouragecustomerstopurchasemorequantities.Trackingpricediscountsbycustomerandbysalespersonhelpstoimprovecustomerprofitability.

Customer-CostAnalysisThesecondaspectofcustomer-profitabilityisacustomer-costanalysis.We’llg