1、Huron Automotive company,小组成员：张蔷 江丽苗贾寒婷 吕玉枝,Case introduction,CFI(汽化器与燃料推进部) contained production departments: Casting and stamping (铸造和铸模车间) Grinding（研磨车间） Machining（制造车间） Custom work（定做车间） Assembly（组装车间）,Custom products passed through all five departments (定制品要通过所有五个车间)Standard products passed thr
2、ough all departments except custom work(标准化产品只要通过除定做车间外的其他四个车间)Spare parts produced for inventory went through only the first three departments（用于存货的零件只要经过前面三个车间） Both standard and custom products were produced to order（标准化产品和定制品都是根据订单生产）There were no inventories of completed carburetors or fuel inj
3、ectors(没有完工的汽化器和燃料推进去存货),The present costing method,With the exception of materials costs, all product costing was done based on a single, plantwide, direct labor hourly rate. This rate included both direct labor and factory overhead costs. (除了材料成本以外，所有的产品成本是以单一的、全厂通用的直接人工小时的单位成本为基础的，然后以人工记账的方式记下用于某
4、批产品的时间，然后用单位时间成本乘以花费的总时间来计算该批产品的成本),EXHIBIT 1 Calculation of Plantwide Labor and Overhead Hourly Rate Month of July (七月份全厂范围内的直接人工与营业费用的单位小时成本),The first proposal,The average labor skill level varied from department to department to department .each department should have its own hourly rate. The La
5、bor hours and payroll costs were already traceable to departments ; Some overhead cost need to be allocated to each department on reasonable allocation basis .,EXHIBIT 2 Proposed Departmental Labor and Overhead Hourly Rates (设想的车间化的直接人工与制造费用的单位小时成本) (根据七月份的数据),EXHIBIT 3 Direct Labor-Hour Distributio
6、n for Three Carburetor Division Activities (CFI三项部门的直接劳动小时数的分布图),The revised proposal,Estimate the monthly volume at which each of the five departments typically operate over the course of a year On the basis of normal volume ,estimate and recalculate the proposed overhead rates,EXHIBIT 4 Department
7、al Overhead Rates Based on Normal Volume (正常产量基础上的车间的制造费用单位小时成本),EXHIBIT 5 Revised Proposed Departmental Labor and Overhead Hourly Rates (修改后的设想的车间化的直接人工与制造费用的单位小时成本),Question 1,1、the present method:The cost = DLH*hourly rate = DHL*55.962、the first proposed method:The cost=(each departments DHL* dep
8、artmental total cost hourly rate)total cost hourly rate = labor rate per hour +overhead per hour3、the revised proposed method:The cost =(each departments DHL* departmental total cost hourly rate)total cost hourly rate = labor rate per hour +overhead per hourthe overhead per hour is calculated at nor
9、mal volume,Question 2,The differences among the methods are significant The calculation of the costs, cost control The charges to outside departments Judging departmental performance The pricing for the products and service The ability to compete in the market The reasons for the differences The cho
10、ice about the cost center The bases for the estimation,Question 3(a),Suppose that Huron purchased a new machine costing $400,000 for the custom department. This machine would reduce machining time and result in higher quality custom carburetors. The new hourly rate is showed in the Exhibit 5The cost
11、s for the custom work department in July : (1)new rate:57.46*3712*0.7=$149,304(2)the former rate:55.96*3712=$207,724,Exhibit 5,Question 3(b),If the first proposed method is applied to the question:The costs for the custom work department in July :(1)the new hourly rate:73.04*2599=$189,831(2)the form
12、er hourly rate:62.48*3712=$231,926,Question 3(c),在现行的成本核算方法下，新购置机器将会提高定做车间的单位时间成本，使之从$55.96提高到$57.46 变化幅度较小 如果采用第一个计划的成本核算方法，在车间内归集各自成本，并计算每个车间的单位时间成本，新购置机器也会提高定做车间的单位时间成本，并且提高的幅度更大，从$62.48提高到$73.04直接人工的单位时间成本基本不发生变化，而制造费用的单位时间成本显著提高。 结论： 采用现行成本核算方法不能精确反应各车间成本的变化情况，只是在平均水平上衡量成本的增减变动，精确度较低，不利于成本控制和绩效
13、考核,甚至是产品定价和对其他部门收费; 如果分开核算每个车间的单位时间成本，就能及时反映每个车间的成本发生情况 ，特别是管理费用的使用,Question 4,Use the data in exhibit 3 to calculate the cost of a batch of 100 model CS-29: (1) under the present costing method: total cost= 126*55.96+4200=$11,250.96 (2) under the first proposed costing method:total cost =21*52.97+1
14、2*48.14+58*87.52+35*40.19+4200=$12,372.86The sales revenue:100*113=$11,300 conclusion :If use the present costing method ,the price can be increased, though the sales revenue can cover the total costs; if use the first proposed costing method, cs-29 should be dropped from the product line ,it is not
15、 profitable if the price is not increased.,Question 5,We can use calculate the cost of CS-29 and the cost of CS-30. When the price is the same ,we can see that the cost of CS-30 is lower than that of CS-30 So the company may probably chose to product CS-30,The cost of cs-29,The cost of cs-30,Question 6,Product pricing Cost control Inventory valuation Charges to outside department Judging departmental performance Diagnostic uses of cost data,The revised,The first,thank you !,
