某咨询财务分析costaccounting课件.pptx

该【某咨询财务分析costaccounting课件 】是由【qiang19840906】上传分享，文档一共【31】页，该文档可以免费在线阅读，需要了解更多关于【某咨询财务分析costaccounting课件 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。1
某咨询财务分析costaccounting
Importanceofcostallocation
Clientexample
Definitions
,
breakevenvolume
Exercises
costallocation
breakevenvolume
Keytakeaways
Agenda
2
CU7122397ECA
Importanceofcostallocation
Clientexample
Definitions
,
breakevenvolume
Exercises
costallocation
breakevenvolume
Keytakeaways
Agenda
3
CU7122397ECA
Whichproductsareprofitable?
Whatisthebreakevenvolumebyproduct?
Whichproductsrequirecostreductionefforts?
Howshouldwepriceourproducts?
Whichcustomersegmentsaremostprofitable?
Itiscriticaltohaveaccurateandcompletecostdatatomakesoundstrategicandtacticalmanagementdecisions.
WhyAllocateCosts?
4
CU7122397ECA
Historically,only20%ofmanufacturingcostswere“shared”,typically50%ofcostsare“shared”,freight,andadministrativecosts.
Forsimplicity,accountingtrackscostsbyfunction(.,materials,salaries,benefits)ratherthanbytheactivitydevotedtoproductlines(.,maintenanceofproductA,freightforproductB)
Forcoststhatarenoteasilyassignedtoindividualproductlines,companiesnormallyselectthemostconvenientwaytoassignthem,notnecessarilythebestway
forexample,companiestendtoallocaterentcostsbasedonsomethingthatiseasytomeasure,,however,mightbetheactualspaceresourcedemandsofeachproductline
Mostcompanieslackaccuratecostdatabyproduct.
WhyCostsAreOftenNotAllocatedCorrectly
5
CU7122397ECA
Importanceofcostallocation
Clientexample
Definitions
,
breakevenvolume
Exercises
costallocation
breakevenvolume
Keytakeaways
Agenda
6
CU7122397ECA
MiddleAmericaManufacturing,aBainclient,believedthatallthreeofitsproductlineswereprofitable.
Returnonsales:
%
%
%
Sales:
$250MM
$100MM
$75MM
MiddleAmericaManufacturing-EstimatedProfitability
7
CU7122397ECA
Afterathoroughevaluation,theBainteamfoundthat$.
MiddleAmericaManufacturing-CostAllocation
8
CU7122397ECA
TheBainteamalsodeterminedthatanadditional$.
MiddleAmericaManufacturing-AdditionalCosts
9
CU7122397ECA
Bain’.
Returnonsales:
%
(%)
(%)
Sales:
$250MM
$100MM
$75MM
MiddleAmericaManufacturing-ActualProfitability
10
CU7122397ECA