采油技术手册-01-自喷采油技术.pdf

Activity Based Costing:A Tool to Aid Decision Making
Chapter8
Activity Based Costing (ABC)
The objective of activity-based costing is to understand overhead and the profitability of products and customers.
ABC is a
good supplement to our traditional cost system
I agree!
Overhead rates may
be based on activity
at capacity.
Activity Based Costing (ABC)
Activity-Based Costing
Both manufacturing
and nonmanufacturing
costs may be
assigned to
products.
Some manufacturing
costs may be excluded
from product
costs.
There are a number
of cost pools each ofwhich is allocated
using a unique
measure of activity.
Allocation bases often
differ from
traditional costing
systems.
How Costs are Treated Under Activity-Based Costing
Level plexity
Overhead Allocation
Plantwide
Overhead
Rate
Departmental
Overhead
Rates
Activity Based
Costing
Plantwide Overhead Rate
Companies tend to use direct labor
as the overhead allocation base.
A two stage process is
necessary because costsare allocated to departmentsand then to products.
Finishing Department
Shipping Department
Painting Department
Departmental Overhead Rates
Department
1
Department
2
Department
3
Cost pools
Indirect
Labor
Indirect
Materials
Other
Overhead
Stage One:
Costs assigned
to pools
Departmental Overhead Rates
Department
1
Department
2
Department
3
Cost pools
Stage One:
Costs assigned
to pools
Products
Stage Two:
Costs applied
to products
Departmental Overhead Rates
Indirect
Labor
Indirect
Materials
Other
Overhead
Department
1
Department
2
Department
3
Cost pools
Stage One:
Costs assigned
to pools
Products
Stage Two:
Costs applied
to products
Direct
Labor
Hours
Machine
Hours
Raw
Materials
Cost
Departmental Allocation Bases
Departmental Overhead Rates
Indirect
Labor
Indirect
Materials
Other
Overhead
Designing an ABC System
Cost Objects
(., products
and customers)
Activities
Consumption
of Resources
Cost