4 -1
Activity-Based
Costing
以作业为基础
的成本计算
CHAPTR
5
4 -2
1. Discuss the importance of unit costs.
2. Describe functional-based(以功能性为基础)
costing approaches.<又称“传统成本法”>
3. Explain why functional-based costing
approaches may produce distorted扭曲 costs.
4. Explain how an activity-based costing system
works for product costing.
5. Provide a detailed description of how activities
can be grouped into homogeneous同质 sets to
reduce the number of activity rates.
Objectives
4 -3
Unit cost单位成本 is the total cost associated
with(与…相关) the units produced(产量)
divided by the number of units produced.
Inventory valuation
Income determination
Providing input to a
variety of decisions
such as pricing, make or
buy, and accept or
reject special orders
Unit cost is used for--
一、有关术语
4 -4
Product cost 生产成本 is defined as the
sum of direct materials, direct labor, and
manufacturing overhead(制造费用).
It is required for external financial
reporting.
4 -5
Cost measurement成本计量
consists of determining the dollar
amounts of direct materials, direct
labor, and overhead used in
production.
4 -6
The process of associating the costs,
once measured, with the units
produced is called cost assignment
成本分配.
4 -7
Two possible measurement systems are
actual costing and normal costing.
Measurement Systems
Actual costing实际成本法 assigns the
actual costs of direct materials, direct
labor, and overhead to products.
Normal costing 正常成本法 assigns the
actual costs of direct materials and direct
labor to products; however, overhead cots
are assigned to products using
predetermined rates(预定 分配率).
4 -8
Measurement Systems
predetermined overhead rate --
- a rate based on estimated
data.
Budgeted (estimated) cost
Estimated activity usage
4 -9
•Functional-based costing (or Traditional cost
accounting) techniques used by most organizations
prior to 1990s.
•Uses easy to obtain drivers, eg. sales dollars or
sales volume, to spread overhead(间接费用) to
products/ services/customers.
•Used for both internal and external costing
•Simpler than Activity-Based Costing(作业成本法)
•Distorts costs so high volume products/services are
over-costed(成本高估) and low volume are under-
costed
二、为什么传统成本法会扭曲成本
4 -10
Examples of Unit-Level单位水平
Drivers动因
Units produced产量
Direct labor hours(简:DLH)
Direct labor dollars
Machine-hours机器小时(MH)
Direct material dollars
4 -11
Units
(of
driver)
Time
Theoretical理论
Practical实际
Normal正常
Expected actual预计实际数
4 -12 Functional-Based Costing 传统成本计算
Plantwide Rate 全厂分配率
Overhead CostsOverhead Costs制造费用制造费用
Assign CostsAssign Costs
Plantwide PoolPlantwide Pool全厂成本库全厂成本库
Assign CostsAssign Costs
ProductsProducts
Direct Tracing直接追溯
Stage 1: Pool库Formation形成
Unit-Level单位水平 Driver
Stage 2: Costs Assigned成本分
配
4 -13
例子: Belring, Inc.
Belring, Inc. produces two telephones: a
cordless and a regular model. The company
has the following actual and budgeted data:
Budgeted overhead $360,000
Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000
4 -14
Predetermined
Overhead Rate =
Belring, Inc.
Budgeted (estimated) cost
Estimated activity usage
Predetermined
Overhead Rate =
$360,000
100,000 DLH
Predetermined
Overhead Rate = $ per DLH
4 -15
The total overhead assigned to
actual production is called
applied已采用的overhead (已分配
的制造费用) .
Applied
overhead =
Overhead rate间接
费用率 x
Actual activity
output实际业务量
4 -16
Belring, Inc.
Applied
overhead =
Overhead rate x Actual activity output
= $ x 100,000 DLH
= $360,000
4 -17
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
$ x 10,000 36,000 ---
$ x 90,000 --- 324,000
Total manufacturing costs $114,000 $1,062,000
Units produced 10,000 100,000
Unit cost $ $
Belring, Inc.
Per-Unit CostPer-Unit Cost每单位成本每单位成本
4 -18
Overhead CostsOverhead Costs
Assign CostsAssign Costs
Assign CostsAssign Costs Assign CostsAssign Costs
ProductsProducts ProductsProducts
Stage One: Pool
Formation
Unit-Level Drivers
Stage Two: Costs
Assigned
Department Rates 部门分配率
Department A PoolDepartment A Pool Department B PoolDepartment B Pool
Allocation 分摊
Direct Tracing直接追溯
Driver Tracing
动因追溯
4 -19
Budgeted overhead $252,000 $108,000
Departmental DataDepartmental Data部门数据部门数据
Belring, Inc.
Fabrication Fabrication加工加工 AssemblyAssembly装配装配
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
4 -20
Belring, Inc.
Applied已分配
overhead
=($ x actual MH) + ($ x actual DLH)
= ($ x 40,000) + ($ x 80,000)
= $360,000
= $252,000 + $108,000
4 -21
Belring, Inc.
Per-Unit Cost: Departmental RatesPer-Unit Cost: Departmental Rates
部门分配率部门分配率单位成本单位成本
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
($ x 4,000) + ($ x 3,000) 29,250 ---
($ x 36,000) + ( x 77,000) --- 330,750
Total manufacturing costs $107,250 $1,068,750
Units produced 10,000 100,000
Unit cost $ $
4 -22
过时成本法的症状 Symptoms of an
Outdated Functional Cost System
1. The outcome of bids is difficult to explain.
2. Competitors’ prices appear unrealistically low.
3. Products that are difficult to produce show high
profits.
4. Operational managers want to drop products that
appear profitable.
5. Profit margins are difficult to explain.
ContinuedContinued
4 -23
Symptoms of an Outdated
Functional Cost System
6. The company has a highly profitable niche all to
itself.
7. Customers do not complain about price increases.
8. The accounting department spends a lot of time
supplying cost data for special projects.
9. Some departments are using their own accounting
system.
10. Product costs change because of changes in
financial reporting regulations.
4 -24
Plantwide and departmental rates using unit-level单
位基准 drivers may not assign overhead costs
accurately if:
the proportion of nonunit-level非单位基准 overhead
costs to total overhead costs is large, and
the degree of product diversity产品差异 is great.
4 -25
1. 有关概念 Non-unit activity drivers---
factors that measure the consumption of
non-unit activities by products and other
cost objects.
三、作业成本法的优点
4 -26
Units produced per year 10,000100,000 110,000
Prime costs $78,000$738,000$816,000
Direct labor hours 10,00090,000 100,000
Machine hours 5,00045,000 50,000
Production runs 2010 30
Number of moves 6030 90
2. 续前例: Belring, Inc.
Activity Usage
Measures
Product-Costing Data 生产成本数据
Cordless Regular Total
4 -27
A homogeneous cost pool同质成本库 is a collection of
overhead costs that are logically related to the tasks being
performed, that have the same consumption ratios for all
products, and for which cost variations can be explained by a
single activity driver.
Unit-level activities单位作业 are those that are performed
each time a unit is produced. 使单位产品或服务受益的作业，它对
资源的消耗量往往与产品的产量或销量成正比。常见的作业如加工零件、每件
产品进行的检验等； Eg. Power and machine hours are used
each time a unit is produced. Direct materials and direct
labor activities are also unit-level activities, even though
they are not overhead costs.
Classification of Activities
4 -28
Batch-level activities批量作业 are those that are
performed each time a batch of products is
produced.使一批产品受益的作业，作业的成本与产
品的批次数量成正比.
Eg: Setups准备, inspections检验,
production scheduling生产流程编制, and
material handling材料处理(或搬运).
Classification of Activities
4 -29
Product-level (sustaining) activities 产品(维持)作业 are those
that are performed as needed to support the various products
produced by a company. These activities consume inputs that
develop products or allow products to be produced and sold.
使某种产品的每个单位都受益的作业。
Examples: Engineering changes工程的变动, process
engineering过程的设计, and expediting紧急交货.
Classification of Activities
4 -30
Facility-level activities设备作业 are those that
sustain a factory's general manufacturing
processes. (支持作业：为维持企业正常生产，而使
所有产品都受益的作业，作业的成本与产品数量无
相关关系。)
Examples: Plant management工厂管理,
landscaping 土地规划, maintenance维护, security安
全设施, propertytaxes物业税, and plant
depreciation工厂折旧.
Classification of Activities
4 -31
认定作业可采用几种方法：
一是绘制企业的生产流程图，将企业的各种经营过
程以网络的形式表现出来，每一个流程都分解出
几项作业，最后将相关或同类作业归并起来；
二是从企业现有的职能部门出发，通过调查分析，
确定各个部门的作业，再加以汇总；
最后是召集全体员工开会，由员工或工作组描述其
所完成的工作，再进行汇总，这种办法有助于提
高全体员工的参与意识，加速作业成本管理的实
施。前两种办法可以较快取得资料，准确性高，
不会对员工造成干扰。
4 -32
DriverDriver
FilterFilter
DriverDriver
FilterFilter
DriverDriver
FilterFilter
Unit Level
单位水平
Batch Level
批量水平
Product Level
产品水平
Facility Level
设备水平
具体作业具体作业AA11 AA AA AA AA22 33 44 55
Set 1Set 1 Set 2Set 2 Set 3Set 3 Set 4Set 4 Set 5Set 5 Set 6Set 6 Set 7Set 7
Activity
Level 水
平Filter
同质作业组
4 -33
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
4 -34
3. ABC步骤: Two-Stage Assignment
Cost of ResourcesCost of Resources资源成本资源成本
Assign CostsAssign Costs
ActivitiesActivities
Assign CostsAssign Costs
ProductsProducts
S1: 作业
成本库
Direct
Tracing
Driver
Tracing
Driver
Tracing
S2: 分配
后的成本
4 -35
Belring, Inc.
Product Diversity: Consumption Ratios
Setups Production runs
Material
handling Number of moves
Machining Machine hours
Testing 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
4 -36
Belring, Inc.
Product Diversity: Consumption Ratios
Setups Production runs
Material
handling Number of moves
Machining Machine hours
Testing 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
4 -37
Belring, Inc.
Product Diversity: Consumption Ratios
Setups Production runs
Material
handling Number of moves
Machining Machine hours
Testing 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
4 -38
Belring, Inc.
Product Diversity: Consumption Ratios
Setups Production runs
Material
handling Number of moves
Machining Machine hours
Testing Direct labor hours
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
b b
c c
d d
10,000/100,000 (cordless) and 90,000/100,000 (regular)d
4 -39
Setup rate: $120,000/30 =$4,000 per run
Material-handling rate: $60,000/90 = $ per
move
Machining rate: $100,000/50,000 = $2 per MH
Testing rate: $80,000/100,000 = $ per DLH
Belring, Inc.
Activity Rates
4 -40
CordlessRegular
Prime costs $ 78,000 $ 738,000
Overhead costs:
Setups 80,000 40,000
Material handling 40,000 20,000
Machining 10,000 90,000
Testing 8,000 72,000
Total manufacturing costs $216,000$ 960,000
Units produced 10,000 100,000
Unit cost (total costs/units) $ $
Belring, Inc.
Activity Rates作业分配率
$4,000
x
20
$4,000
x
10
$667
x
60
$667
x
30
$2
x
5,000
$2
x
45,000
$
x
10,000
$
x
90,000
4 -41
Plantwide rate $$
Departmental rate
Activity rate
Comparison of Unit Costs
Cordless Regular
Belring, Inc.
4 -42
A primary activity is one
that is consumed by a
product or customer.
A secondary activity is
one that is consumed by
other primary and
secondary activities.
4 -43
Resource drivers are
factors that measure the
consumption of
resources by activities.
4 -44
Key characteristics of ABC implementation应用之关键:
1. the nonunit-based costs should be a significant percentage of
total overhead costs.
2. the consumption ratios of unit-based and nonunit-based
activities must differ.
3. the benefits of an ABC system must exceed its costs.
Activity-Based Costing的优点:
•In a functional-based cost system, the demand for overhead is
assumed to be explained only by unit-level cost drivers.
•ABC produces more accurate product costs by more accurately
tracing the consumption of overhead resources to products.
4 -50
The End of ABC
