贝恩咨询财务分析-costaccounting.ppt

贝恩咨询财务分析-costaccounting
Afterathoroughevaluation,theBainteamfoundthat$-costaccounting
Afterathoroughevaluation,theBainteamfoundthat$.
MiddleAmericaManufacturing-CostAllocation
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TheBainteamalsodeterminedthatanadditional$.
MiddleAmericaManufacturing-AdditionalCosts
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Bain’.
Returnonsales:
%
(%)
(%)
Sales:
$250MM
$100MM
$75MM
MiddleAmericaManufacturing-ActualProfitability
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Importanceofcostallocation
Clientexample
Definitions
,
breakevenvolume
Exercises
costallocation
breakevenvolume
Keytakeaways
Agenda
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Definitions:
Coststhatdonotvarydirectlywithchangesinoutput
Coststhatvarydirectlywithchangesinoutput
Costsincurreddirectlyintheproductionordeliveryofafirm’,orassignedto,aparticularproduct
,orassignedto,aparticularproduct
Allcostscanbebrokendownalongtwodimensions.
Fixed
Variable
Direct
Indirect
vs.
vs.
Examples:
Equipmentdepreciation
Rent
Advertising
Rawmaterials
Productionlabor
Deliverycosts
Directlabor
Dedicatedequipment
Rawmaterials
SG&A
Officesupplies
Plantmanager
Ruleofthumb:
Ifaparticularcostchangeswhenproductionincreasesordecreases,thecostisvariable.
Ifaparticularcost“goesaway”whenaproductisdroppedfromtheproductline,thecostisdirect.
TypesofCosts
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Allcostsarevariableoveraverylongtimehorizon(.,forverylargeincreasesinvolume)
Coststorunandmaintainacomputersystemthattracksproductordersareclearlyfixedforasmallchangeinvolume,suchasthatassociatedwithaslightlybusym