chapte 5 - 作业基础成本制

Manufacturing overhead is determined as follows
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Traditional, Volume-Based ProductCosting System
Units produced Direct labor (hr/unit) Total hours Total hours required Mode I 10,000 3 30,000 Mode II 20,000 4 80,000 118,000 Mode III 4,000 2 8,000
Total budgeted setup cost $20 per hour 10 hr. per setup $200 cost per setup 15 production runs $ 3,000 Total
Activity cost pool
Setup Cost Pool
Total budgeted cost = $3,000
Activity Cost Pools
Identification of Activity Cost Pools (指出作業成本集合)
Unit (單位) Level
Machinery cost pool (機器成本集合) $1,212,600
Activity performed on each batch produced.
to as Mode I, Mode II, and Mode III. The following information is obtained from company records:
Mode I Production: Units Runs 10,000 1 run of 10,000 units
Chapter 5
Activity-Based Costing
(作業基礎成本制 )
Traditional, Volume-Based Product-Costing System (數量基礎產品成本制度)
Aerotech produces three complex printed circuit boards referred
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Traditional, Volume-Based Product-Costing System
With these product costs, Aerotech established target selling prices (Cost × 125%).
Direct materials Direct labor Manufacturing overhead Total $ Mode I Mode II Mode III 50.00 $ 90.00 $ 20.00 60.00 80.00 40.00 99.00 132.00 66.00 209.00 $ 302.00 $ 126.00
ABC systems follow a two-stage procedure to assign (分攤) overhead costs to products.
Assigning overhead to products is a difficult process.
I agree!
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Activity Based Costing System
Budgeted (預計) manufacturing overhead $3,894,000 = $33 per hour Budgeted direct-labor hours 118,000
Mode I Direct labor (hr/unit) Overhead rate per hour Overhead per unit $ $ 3 33 99 $ $ Mode II 4 33 132 $ $ Mode IIIGE TWO
Allocate based on engineering transactions
Engineering Cost Pool
Total budgeted cost = $700,000
Cost Assignment
Mode I: 25% × $700,000 10,000 units = $17.50 per unit
Plant depr.
Plant mgmt.
Exh. 5-9
Property taxes
Insurance
Plant maint.
Security
Activity cost pool
Facility Cost Pool
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STAGE TWO
Calculate the pool Rate (集合分攤率)
Budgeted Setup Costs Planned Production Runs = $3,000 15 runs = $200 per run
Cost Assignment
Mode I: (1 Run) $200 per run 10,000 units per run = $.02 per unit
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STAGE TWO
Calculate the pool rate
Budgeted Machinery Costs = $1,212,600 Budgeted Machine Hours 43,000 = $28.20/hour
Cost Assignment
Mode I: $28.20 per hr. 1 hr. per unit $28.20 per unit
$
Additional information includes:
Direct materials Direct labor (hr/board) Setup time (hr/run) Machine time (hr/board) $ Mode I 50.00 3 10 1 Mode II $ 90.00 4 10 1.25 Mode III $ 20.00 2 10 2
Mode II: (4 Runs) $200 per run 5,000 units per run = $.04 per unit
Mode III: (10 Runs) $200 per run 400 units per run = $.50 per unit
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STAGE ONE
Various (許多) overhead costs related to engineering
$
Cost per unit Target selling price
$
Mode I 209.00 261.25
Mode II $ 302.00 377.50
Mode III $ 126.00 157.50
209.00 x 1.25
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Activity Based Costing System
(ABC) (作業基礎成本制 )
Batch Level
Setup cost pool $3,000
ProductSustaining Level Engineering cost pool $700,000
Facility Level
Facility cost pool $507,400
Receiving/Inspection cost pool (驗收與檢驗成本集合)$200,000 Material-Handling cost pool (材料處理成本集合) $600,000
Depreciation (折舊) Computer Support (電腦支援)
Lubrication (潤滑)
Electricity (電力) Calibration (校正)
Activity cost pool
Machinery Cost Pool
Total budgeted cost = $1,212,600
Mode II: $28.20 per hr. 1.25 hr. per unit $35.25 per unit
Mode III: $28.20 per hr. 2 hr. per unit $56.40 per unit
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STAGE ONE
Calculation of total setup cost
(ABC)
Stage One Identify significant activities and assign overhead costs to each activity in proportion to resources used. (指出重要的作業，並根據使用組織資 源的比例，分配費用。)
Batch (批次) Level
Setup cost pool (開工準備成本集合) $3,000
ProductSustaining (產品維續) Level
Engineering cost pool (工程 成本集合) $700,000
Facility (產品維續) Level
Facility cost pool (設備成本集合) $507,400
Quality-Assurance cost pool (品管成本集合) $421,000
Packaging/Shipping cost pool (包裝運送成本集合)$250,000
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STAGE ONE
Various overhead costs related to machinery
Maintenance (維修)
Mode II: 45% × $700,000 20,000 units = $15.75 per unit
Mode III: 30% × $700,000 4,000 units = $52.50 per unit