【成本管理】成本与管理会计亨格瑞第13版英文版CA02
Includes: Parts
Assembly line wages
Cost-Tracing describes the assignment of
direct costs to the particular cost object.
2019/7/22
10
Indirect Costs
Indirect Costs
2-5 Cost Object
Anything for which a separate measurement of
costs is desired
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5
Cost Object Examples at BMW
Cost Object Product Service Project
merchandising companies, and service-sector companies
Describe the three categories of inventories commonly found in manufacturing companies
Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways
2-7
7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
Allocating：accumulated costs with an indirect relationship to the cost object
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8
Learning objective 2
Distinguish between direct costs and indirect costs
for diffframework for cost accounting and cost management
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2
Learning objective 1 Define and illustrate a cost object
Environmental, Health & Safety
6
Cost And Cost Terminology
Cost Accumulation
Cost Assignment via
2019/7/22
Cost Object
Cost Object
Cost Object
Tracing
Allocating
CHAPTER 2
An Introduction to Cost Terms and Purposes
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1
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies,
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2-3
3
Ⅰ Basic Cost Terminology
Cost
Sacrificed resource to achieve a specific objective It is usually measured as the monetary amount that
must be paid to acquire goods and services.
Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs
Tracing：accumulated costs with a direct relationship to the cost object
Customer
Activity Department
2019/7/22
Illustration
BMW X 5 sports activity vehicle
Dealer-support telephone hotline
R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles Setting up production machines
2019/7/22
2-9
9
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.
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2-4
4
Ⅰ Basic Cost Terminology
Actual Cost
A cost that has occurred, (a historical cost)
Budgeted Cost
A predicted cost
Opportunity Cost
The next best choice foregone.
Assembly line wages
Cost-Tracing describes the assignment of
direct costs to the particular cost object.
2019/7/22
10
Indirect Costs
Indirect Costs
2-5 Cost Object
Anything for which a separate measurement of
costs is desired
2019/7/22
5
Cost Object Examples at BMW
Cost Object Product Service Project
merchandising companies, and service-sector companies
Describe the three categories of inventories commonly found in manufacturing companies
Distinguish inventoriable costs from period costs Explain why product costs are computed in different ways
2-7
7
BASIC COST TERMINOLOGY,CONTS.
Cost Accumulation describes the process of accumulating costs in some organized manner through the accounting system.
Allocating：accumulated costs with an indirect relationship to the cost object
2019/7/22
8
Learning objective 2
Distinguish between direct costs and indirect costs
for diffframework for cost accounting and cost management
2019/7/22
2
Learning objective 1 Define and illustrate a cost object
Environmental, Health & Safety
6
Cost And Cost Terminology
Cost Accumulation
Cost Assignment via
2019/7/22
Cost Object
Cost Object
Cost Object
Tracing
Allocating
CHAPTER 2
An Introduction to Cost Terms and Purposes
2019/7/22
1
LEARNING OBJECTIVES
Define and illustrate a cost object Distinguish between direct costs and indirect costs Explain variable costs and fixed costs Interpret unit costs cautiously Distinguish among manufacturing companies,
2019/7/22
2-3
3
Ⅰ Basic Cost Terminology
Cost
Sacrificed resource to achieve a specific objective It is usually measured as the monetary amount that
must be paid to acquire goods and services.
Cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Following accumulation, costs are assigned to the chosen cost object. involves tracing and allocating costs
Tracing：accumulated costs with a direct relationship to the cost object
Customer
Activity Department
2019/7/22
Illustration
BMW X 5 sports activity vehicle
Dealer-support telephone hotline
R&D project on DVD system enhancement Herb Chambers Motors, a dealer that purchases a broad range of BMW vehicles Setting up production machines
2019/7/22
2-9
9
Ⅱ Direct Costs and Indirect Costs
Direct costs of a cost object are those that are related to a given cost object (product, department, etc.) and that can be traced to it in an economically feasible way.
2019/7/22
2-4
4
Ⅰ Basic Cost Terminology
Actual Cost
A cost that has occurred, (a historical cost)
Budgeted Cost
A predicted cost
Opportunity Cost
The next best choice foregone.
合集下载
亨格瑞 成本与管理会计
亨格瑞成本与管理会计
亨格瑞（Hengrui）是一家知名的成本与管理会计公司。
他们专注于提供成本管理、绩效管理和策略管理等方面的解决方案和咨询服务。
成本管理是指通过对企业资源和活动的成本进行测算、分析和控制，来提高企业效益和降低成本的管理方法。
亨格瑞通过帮助企业建立
成本计划和预算、制定成本控制策略、优化成本结构等手段，帮助
企业降低成本、提高利润。
绩效管理是指通过设定绩效目标、制定绩效评价体系、实施绩效测
算和分析，来提高企业绩效和激励员工的管理方法。
亨格瑞通过设
计和实施绩效管理制度、开展绩效评估和考核、提供培训和改进方
案等手段，帮助企业优化绩效，实现战略目标。
策略管理是指通过对企业内外环境的分析和评估，制定和执行战略
计划，来提高企业竞争力和市场地位的管理方法。
亨格瑞通过帮助
企业制定战略目标、开展战略规划和执行、提供战略改善建议等手段，帮助企业提升竞争力，实现可持续发展。
亨格瑞拥有一支专业的团队，拥有丰富的成本与管理会计经验，能
够根据企业的实际情况，提供量身定制的解决方案，帮助企业提高
运营效率和盈利能力。
成本与管理会计-亨格瑞-第13版-英文版-CA04
Job-shop operations
Batch-production operations
Costs cannot be directly traced to each unit of product.
Used for production of small, identical, low cost items.
The indirect costs of a cost object are costs that cannot be traced to the cost object in a cost-effective manner and are allocated to the cost object.
Financial Accounting
Product costs are used to value
inventory and to compute cost of
goods sold.
2019/10/16
Managerial Accounting and Cost Management
Product costs are used for planning, control, directing, and management decision
A job-costing system, or a job-order system, is used by a company that makes a distinct product or service called a job.
The product or service is often a single unit. The job is frequently the cost object. Costs are accumulated separately for each job or service.
Batch-production operations
Costs cannot be directly traced to each unit of product.
Used for production of small, identical, low cost items.
The indirect costs of a cost object are costs that cannot be traced to the cost object in a cost-effective manner and are allocated to the cost object.
Financial Accounting
Product costs are used to value
inventory and to compute cost of
goods sold.
2019/10/16
Managerial Accounting and Cost Management
Product costs are used for planning, control, directing, and management decision
A job-costing system, or a job-order system, is used by a company that makes a distinct product or service called a job.
The product or service is often a single unit. The job is frequently the cost object. Costs are accumulated separately for each job or service.
成本与管理会计亨格瑞第13版英文版CA
The development of management accounting emerged in the 1920s, when the focus shifted from mere cost measurement to cost analysis and control, emphasizing the role of accounting in decision-making and management control.
It involves the identification, measurement, and allocation of costs, as well as the preparation of cost reports and other management information to assist management in making decisions about product pricing, production, and resource allocation.
Direct and indirect costs
Activity Identification
The first step in the activity-based costing method involves identifying the various activities that take place within the organization.
Cost allocation and collection
Cost Allocation
Allocating costs to specific departments, projects, or products is essential for accurate financial reporting and decision-making.
《成本与管理会计》习题及答案 costacctg13_SolPPT_ch02
1. Costs involved in the process are listed below. For each cost below, indicate whether it is a direct variable, direct fixed, indirect variable or indirect fixed cost, assuming “units of production of each kind of figurine” is the cost object.
Exercise 2-17
Direct, indirect, fixed and variable costs Ceramica Company manufactures three kinds of hand painted ceramic figurines in a two-step process. The first step is automated; in the Baking Department a machine presses the clay figurines into molds and bakes them. In the Painting Department the baked figurines are carefully removed from their molds and hand painted. After they dry, the figurines are packed and shipped to customers. Ceramica’s two departments, Baking and Painting, are in a single factory building. Packaging takes place in the Painting Department.
Exercise 2-17
Direct, indirect, fixed and variable costs Ceramica Company manufactures three kinds of hand painted ceramic figurines in a two-step process. The first step is automated; in the Baking Department a machine presses the clay figurines into molds and bakes them. In the Painting Department the baked figurines are carefully removed from their molds and hand painted. After they dry, the figurines are packed and shipped to customers. Ceramica’s two departments, Baking and Painting, are in a single factory building. Packaging takes place in the Painting Department.
成本与管理会计-亨格瑞-第13版-英文版-CA07共75页文档
2020/6/8
10
Static Budget
What was the actual operating profit?
Revenues (10,000 × $125) $1,250,000
Less Expenses:
Variable (10,000 × $95.01)
950,100
Fixed
285,000
TOTAL VARIABLE COST
VARIABLE COST PER JACKET
$60 16 12
$88
BUDGETED FIXED COSTS FOR PRODUCTION(0-12 000UNITS) BUGETED SELLING PRICE BUDGETED PRODUCTION AND SALES ACTUAL PRODUCTION AND SALES
Purpose of variance
➢ Management by exception ➢ Performance evaluation ➢ Motivate managers ➢ Prompt strategy change
2020/6/8
2
Basic Concepts
Management by Exception – the practice of focusing attention on areas not operating as expected (budgeted)
2020/6/8
$276 000 $120/JACKET 12 000JACKETS 10 000JACKETS
6
2020/6/8
7
Static Budget
es and sells jackets.
《成本与管理会计》(第13版) CHAPTER 03
基本公式的衍生
可以将基本公式重新整理如下: 销售额 – 变动成本 – 固定成本 = 营业利润 (售价 x 销售量) – (单位变动成本 x 销售量) – 固定成本 = 营业利润 销售量(售价 – 单位变动成本) – 固定成本 = 营业利润 销售量 (单位贡献毛益) – 固定成本 = 营业利润
请记住最后那个公式，后续仍要使用
第3章
本量利分析
© 2009 Pearson Prentice Hall. All rights reserved.
决策制定、计划与控制：五步决策制 定程序（复习）
1. 确定问题与不确定性 2. 获取信息 3. 预测未来 4. 利用本量利分析方法，选择方案做决策 5. 实施决策，评价业绩与学习
© 2009 Pearson Prentice Hall. All rights reserved.
本量利分析的假设
收入和成本水平的变动仅仅是因为销售的产品数量变 动引起的
总成本能分解为不随销售量而变得固定成本部分和随 销售量而变的变动部分
如果给定一个相关范围（和一个时间区间），用图表 示的总收入和总成本性态对销售量是线性的（既可以 用直线表示）
售价，单位变动成本和总固定成本（在一个相关范围 和时间段内）是已知且不变的
为计算净利润，目标利润的CVP计算要用目标净利 润来取代目标营业利润：
目标营业利润 = I I 目标净利润 I (1-所得税税率)
© 2009 Pearson Prentice Hall. All rights reserved.
敏感性分析
本量利分析可以帮助管理人员回答一系列“如果…… 那么”问题
可以对盈亏平衡点基本公式进行简单的改变，即可计算 目标营业利润对应的销售量
成本与管理会计-亨格瑞-第13版-英文版-CA08_图文_图文
Commit more resources to develop appropriate standards
15
Variable overhead spending variance
=($29/machine hour－$30 /machine hour) ×4 500 machine-hours =(-1machine hour) ×4 500 machine-hours =$4 500F
=1 728 000/57 600=30/hour
Budgeted variable overhead cost rate per output unit
5
=0.4hour/unit×30=12/jacket
Variable overhead cost variances（P208 ）
6
Flexible-budget analysis
The variable overhead efficiency variance measures the efficiency with which the costallocation base is used.
11
Variable Overhead Variances
Actual Variable Overhead Incurred
Step 3:
Identify the variable overhead costs associated with each costallocation base.
Step 4:
Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to output produced.
15
Variable overhead spending variance
=($29/machine hour－$30 /machine hour) ×4 500 machine-hours =(-1machine hour) ×4 500 machine-hours =$4 500F
=1 728 000/57 600=30/hour
Budgeted variable overhead cost rate per output unit
5
=0.4hour/unit×30=12/jacket
Variable overhead cost variances（P208 ）
6
Flexible-budget analysis
The variable overhead efficiency variance measures the efficiency with which the costallocation base is used.
11
Variable Overhead Variances
Actual Variable Overhead Incurred
Step 3:
Identify the variable overhead costs associated with each costallocation base.
Step 4:
Compute the rate per unit of each cost-allocation base used to allocate variable overhead costs to output produced.
成本与管理会计-亨格瑞-第13版-英文版-CA08
Flexible Budget for Variable Overhead at Actual Hours
AH × SVR
Flexible Budget for Variable Overhead at
Standard Hours
SH × SVR
Spending Variance
Efficiency Variance
Workers were less skilled than expected in using machines?
Webb spend more on variable overhead costs , such as maintenance?
8
2019/10/7
Variable Overhead Variances
=$15 000U
14
2019/10/7
4500 HOURS VS 4000 HOURS
Possible causes for exceeding budget
Workers were less skilled than expected in using machines
Production scheduler inefficiently scheduled jobs ,resulting in more machinehours used than budgeted
overhead cost
Efficiency
cost-alocation base alocation based alowed
per unit of
Variance
used for actual output for actual output
成本管理-成本与管理会计亨格瑞第13版英文版CA18 精品
Accounting for spoilage aims to determine the magnitude of spoilage costs and to distinguish between costs of normal and abnormal spoilage
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Normal spoilage costs e,$30 per unit×400 units
Manufacturing costs of good units completed(include normal spoilage)
612000
Manufacturing cost per good unit=
Spoilage is divided into two types: normal spoilage and abnormal spoilage.
Normal spoilage is spoilage inherent in the production process.
It is viewed arising even in an efficient manufacturing process.
2021/2/14
2
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
To manage, control and reduce spoilage costs, they should be highlighted, not simply folded into production costs
Normal spoilage costs e,$30 per unit×400 units
Manufacturing costs of good units completed(include normal spoilage)
612000
Manufacturing cost per good unit=
Spoilage is divided into two types: normal spoilage and abnormal spoilage.
Normal spoilage is spoilage inherent in the production process.
It is viewed arising even in an efficient manufacturing process.
2021/2/14
2
Spoilage is units of production that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices.
成本管理会计资料
预测
决策
编制预算 实际与预算的比较 业绩评估
成本会计、管理会计与财务会计的关 系
• 成本会计是财务会计与管理会计的混合物
• 成本会计需要向财务会计和管理会计提供必要 的数据
• 就财务报表的编制而言，成本会计附属于财务 会计；
但从管理角度来看，成本会计也是管理会 计的一个重要组成部分，换言之，成本会计是 以管理为重心的。更进一步地讲，财务会计与 管理会计，两者都必须依赖于成本会计系统所 提供的信息。
今天的经济环境要求重新构建 成本管理系统，成本管理会计 正在经历着显著的变化。
• 全球竞争的加剧 • 产业结构的变化 • 生产环境的进步 • 适时生产系统
（JIT）的出现 • 全面质量管理（TQC）
的要求 • 作业基础成本法
（ABC）的应用
• 现代成本管理会计， 已是包括了作业成本 管理、质量成本管理、 战略成本管理等内容， 以全面提高企业竞争 能力为核心的现代会 计信息系统。
财务会计、管理会计、成本会计的关系
• 管理会计与财务会计是现代会计的二大分 支，但两者之间存在明显的区别。
• 成本会计原本是财务会计的核心组成部分， 随着成本会计的重要性日益增强，它逐渐 从财务会计中独立出来，构成了管理会计 的核心，它与管理控制共同组成了现代成 本管理会计。
成本会计是以管理为重心的
《成本管理会计》课程内容体系
• 概论
• 成本核算原理
• 成本计算方法
– 品种法 分批法 分步法 分类法
• 成本决策系统
成本习性和变动成法 策
CVP分析 短期决
• 成本控制系统
全面预算 标准成本系统 责任会计
• 课程特点 –计算比重大 –计算方法多