1、1,第三章：成本管理 Section C: Cost Management,2,第一节：成本计量概念Topic 1: Measurement Concepts,3,成本习性和成本对象 Cost Behavior and Cost Objects,相关范围 特定的成本动因，特定的时间范围，生产作业的离散范围变动成本 随成本动因数量的变化而变化，每单位水平保持不变，直接材料，直接人工，一些间接费用固定成本 不随成本动因数量的变化而变化，酌量成本，承诺成本Relevant range specific cost drivers, specific duration of time, discrete
2、 range of production activityVariable cost change in proportion to change in quantity of cost driver, per unit basis remain constant, direct material, direct labor, some indirect costFixed cost not change to change in quantity of cost driver, discretion cost, committed cost,4,成本习性和成本对象 Cost Behavior
3、 and Cost Objects,变动和固定成本 - 图表1C-1阶梯成本 有很短相关范围的固定成本，短期内被认为是固定成本，长期变成变动成本，案例，阶梯固定和阶梯变动，案例，图表1C-2总成本和混合成本Fixed and variable cost Figure 1C-1, page 198Step costs fixed cost with narrow relevant ranges, fixed cost over the short run but become variable cost over the long run, example, page 199, step fix
4、ed or step variable, example, Figure 1C-2, Page 199Total cost and mixed cost,5,成本习性和成本对象 Cost Behavior and Cost Objects,成本类型之间的关系产能 生产产能，财务能力，产能限制，实际产能，理论产能，正常产能利用率，总预算产能利用率，案例Cost Type RelationshipsCapacity manufacturing capacity, financial capacity, capacity limit, practical capacity, theoretical
5、capacity, normal capacity utilization, master budget capacity utilization, example 200,6,成本动因 Cost Drivers,作业成本动因 关注营运，图表1C-3数量成本动因 关注产出，图表1C-4结构成本动因 基于整体战略，规模，经验水平，技术和复杂度执行成本动因 员工参与，生产过程设计，供应商关系Activity-based cost drivers - focus on operation, Figure 1C-3, page 201 Volume-based cost drivers focus o
6、n output, Figure 1C-4, page 202Structural cost drivers based on overall strategy, scale, experience level, technology, and complexityExecutional cost drivers workforce involvement, production process design, supplier relationships,7,实际、正常和标准成本法 Actual, Normal, and Standard Costing,实际成本法实际成本法 记录发生的所有
7、实际成本，更加准确，信息滞后，在不同期间的单位成本会波动正常成本法 正常成本法 直接材料和直接人工采用实际成本，采用预定间接费用分摊率分摊间接费用Actual CostingActual costing record actual cost for all cost, more accurate, delay of information, cost vary for different period Normal CostingNormal costing applies actual costs for DM and DL, use predetermined overhead to as
8、sign overhead,8,实际、正常和标准成本法 Actual, Normal, and Standard Costing,正常成本法四个步骤调整产品销售成本 图表1C-5，1C-6Normal CostingFour steps, page 204Adjusting Cost of Goods Sold Figure 1C-5, page 204, 1C-6, page 205,9,正常成本法将净差异按比例分配到存货和产品销售成本 案例，图表1C-7，1C-8标准成本法标准成本法 采用预定成分分摊率分配所有产品成本，案例Normal CostingProrating net diffe
9、rent between inventories and cost of goods sold example, Figure 1C-7, page 205, 1C-8, page 206Standard CostingStandard costing applies all products cost using predetermined rate, example, page 206,实际、正常和标准成本法 Actual, Normal, and Standard Costing,10,吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Di
10、rect) Costing,吸收成本法 包括变动和固定制造成本，存货吸收了制造过程中的所有成本。变动成本法 存货成本中仅包含变动制造费用变动与吸收成本法 两个方法的唯一区别是如何处理固定制造费用，图表1C-9Absorption costing include both variable cost and fixed manufacturing cost, inventory absorb all costs of manufacturingVariable costing includes only variable manufacturing cost in the inventory c
11、ostsVariable versus absorption costing these methods differ only in how they account for fixed manufacturing cost, Figure 1C-9, page 207,11,吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Direct) Costing,使用吸收成本法和变动成本法编制损益表变动成本法与吸收成本法案例 图表1C-10Income Statement Preparation Using Absorption and Variab
12、le CostingVariable costing vs. absorption costing example Figure 1C-10, page 209,12,吸收成本法与变动成本法的优势和局限吸收成本法 GAAP要求，通过增加产量来操纵营业收益变动成本法 内部报告，关注可以追溯和控制的事项，支持决策制定 Benefit and Limitation of Absorption and Variable CostingAbsorption costing GAAP requirement, manipulate operating income by increasing produc
13、tionVariable costing internal report, emphasis on items that can be traced and controlled, support decision making,吸收（完全）和变动（直接）成本法 Absorption (Full) and Variable (Direct) Costing,13,联产品和副产品成本法 Joint Product and By-Product Costing,联产品 分享一部分工序，并有相对相同的销售价值副产品 与主要产品相比拥有相对较小的价值市场基础法分离点的销售价值法 案例Joint pro
14、ducts share a portion of the production process and have relative the same sales valueBy products have a relatively minor value to main productsMarket-based Methods of Allocation Joint Costs to Joint ProductsSales value at split-off method example, page 211,14,联产品和副产品成本法 Joint Product and By-Product
15、 Costing,市场基础法毛利（不变毛利率）法 案例净可实现价值法 案例Market-based Methods of Allocation Joint Costs to Joint ProductsGross profit (constant gross margin percentage) method example, page 212Net realizable value method example, page 213,15,物理指标法物理指标法 案例Physical Measure Methods of Allocating Joint Costs to Joint Produ
16、ctsPhysical measure methods example, page 214,联产品和副产品成本法 Joint Product and By-Product Costing,16,联产品和副产品的会计处理所有能看作制造成本的联成本都分配给联产品副产品采用两种不同的方法进行处理：资产确认法和收入法Accounting Treatment of Joint Products and By-productsAll joint cost considered manufacturing cost should be allocated to joint productsBy produc
17、ts accounted for in two ways: asset recognition approach, revenue method,联产品和副产品成本法 Joint Product and By-Product Costing,17,第二节：成本制度Topic 2: Costing System,18,分批成本法与分步成本法 Job Order versus Process Costing,分批成本法 给特定批次，成本可以轻易地追溯给产品、项目或服务分步成本法 给同质的产品，不需要将产品追溯给特定的单个产品或服务Job (order) costing to specific jo
18、b, cost can be easily tracked to the product, project or serviceProcessing costing to identical units, not necessary to track costs to a specific unit of product or service,19,分批成本法与分步成本法 Job Order versus Process Costing,分批成本法基本步骤 案例损耗 不可接受的材料或产品，被丢弃或削价处理，正常和非正常损耗，正常损耗可以是直接成本或间接成本，非正常损耗材分配给损失帐户，公式Jo
19、b Costing basic steps page 221, example Spoilage unacceptable material or good, discarded or sold at disposal value, normal and abnormal spoilage, normal spoilage can be direct cost or indirect cost, abnormal spoilage allocated to a loss account, formula, page222,20,分批成本法与分步成本法 Job Order versus Proc
20、ess Costing,分批成本法返工 完工产品需要额外工作量，特定批次的正常返工，所有批次的正常返工，非正常返工废料 产品的一部分或剩下的材料，没有经济价值，相对于特定批次或所有批次分批成本法的优点和局限Job Costing Rework finished product need additional work, normal defective for a specific job, normal defective units common with all jobs, abnormal defective unitsScrap a portion of a product or l
21、eftover material that has no economic value, relates to specific job or common to all jobsJob order costing benefit and limitations,21,分步成本法分步成本法中的约当产量 部分完工的数量用相同工作量所能完工的产品数量来表示，案例期初存货 计算公式转换成本 直接人工加间接费用Process Costing equivalent unit in process costing partially completed units expressed in terms o
22、f complete unit with the same amount of work, example, page 224Beginning inventory formula for calculation, page 224Conversion cost direct labor plus overhead,分批成本法与分步成本法 Job Order versus Process Costing,22,分步成本法分步成本法的成本流程 通过流程和部门，都有自己的在制品存货帐户，案例，图表1C-11生产成本报告的编制步骤 五个步骤Process CostingProcess costing
23、 cost flows through processes and departments, have its own work-in-process inventory account, example, figure 1C-11, page 225Steps in prepare a production cost report five steps, page 226,分批成本法与分步成本法 Job Order versus Process Costing,23,分步成本法先进先出 只用当期发生的成本和履行的工作来计算单位成本，期初在制品存货与当期开始并完工的存货分开处理，五个步骤，案例
24、Process CostingFirst in, first out calculate the unit cost using only costs incurred and work performed during current period, keep beginning WIP inventory separated from the inventory that begins and finished during current period, five step process, page 227, example 227-229,分批成本法与分步成本法 Job Order
25、versus Process Costing,24,分步成本法加权平均法 使用包括当期成本和前期成本（期初在制品存货中那部分）的总和，五个步骤，案例多部门的生产成本 案例Process CostingWeighted-average method calculate the unit cost using all costs including both those for the current period and prior periods (part of the beginning WIP inventory), five step process, example, page 23
26、0-232Production costing in a multi-department company for example, page 232-238,分批成本法与分步成本法 Job Order versus Process Costing,25,分步成本法分步成本法下确定存货水平 案例分步成本法下的损耗 正常损害和非正常损耗，两种方法分步成本法的优点和局限Process CostingDetermining inventory levels in process costing for example, page 239-240Spoilage in process process
27、costing normal and abnormal spoilage, handled in two waysBenefits and limitations of process costing,分批成本法与分步成本法 Job Order versus Process Costing,26,作业成本法 Activity-Based Costing,作业成本法 基于作业所消耗的资源将成本分摊给顾客、服务和产品，资源成本动因，作业成本动因阶段一 将资源成本（间接费用）分配给作业成本池或作业中心阶段二 将作业成本分配给作业对象Activity-based costing assigning c
28、osts to customer, services, and products based on an activitys consumption of resources, resource cost driver, activity cost driver,Stage one resource cost assignment of overhead to activity cost pools or activity centersStage two activity cost assignment of activity costs to cost objects,27,作业成本法 A
29、ctivity-Based Costing,ABC的主要步骤步骤1. 识别作业和资源成本 单位级，批次级，产品存续级，设施存续级，客户级步骤2. 将资源成本分配给作业 案例步骤3. 将作业成本分配给成本对象 公式Key Steps in ABCStep 1. indentify activity and resource cost unit-level, batch-level, product-sustaining, facility sustaining, customer-levelStep 2. assign resource cost to activities example, p
30、age 242Step 3 assign activity cost to cost objects formula, page 243,28,什么时候用ABC公司的产品极为多样化，复杂化和不同的数量很容易发生成本扭曲的公司ABC与传统成本法之间的差异ABC与传统成本法 图表1C-19When to Use ABCFirms have high product diversity, complexity or volumeFirms have a high likelihood of cost distortion Differences between ABC and Traditional
31、 CostingABC vs. traditional costing Figure 1C-19,作业成本法 Activity-Based Costing,29,ABC的优点和局限优点 减少扭曲，获得相关成本，改变产品或作业设计时知道如何影响成本和价值，更好地决定添加或舍弃某个产品线Benefits and Limitation of ABCThe benefits reduce distortion, access to relevant cost, alter product or activity design and know how overall cost and value ar
32、e affected, better decisions can be made to add or drop a product line,作业成本法 Activity-Based Costing,30,ABC的优点和局限局限 不是所有的间接成本都与某个特定成本动因有关系，需要大量的开发和维护时间，软件，对变革的抵制，会计时髦，大量的信息，与GAAP不相符Benefits and Limitation of ABCThe limitations not all overhead cost can be related to particular cost driver, require su
33、bstantial development and maintenance time, software, resistance to change, accounting initiative, vast amount of information, do not conform to GAAP,作业成本法 Activity-Based Costing,31,产品生命周期成本法 Life-Cycle Costing,产品生命周期成本法 考虑一个产品或服务的整个生命周期，从概念到销售到保修服务，案例，成本规划和产品定价的基础，上游成本，制造成本和下游成本, 战略关注于改善所有三个阶段的成本，在
34、更早期就采取积极的措施Life-cycle costing consider the entire life cycle of a product or service, from concept through sales and warranty services, example, page 245, basis for cost planning and product pricing, upstream costs, manufacturing cost, downstream costs, strategy focus on improving costs in all three
35、 phases, proactive in the earlier phases,32,其他成本法 Other Costing Methods,营运成本法营运成本法 将分批成本法与分步成本法相结合，将直接材料分配给批次，直接人工和间接费用与分步成本法相同，图表1C-20, 1C-21Operation CostingOperation costing combine job costing with process costing, assign direct material to each job or batch, direct labor and overhead similarly
36、to process costing, example, Figure 1C-20, page, 1C-21, page 246,33,其他成本法 Other Costing Methods,营运成本法后推成本法 及时制系统，与四步骤循环的连续追踪成本不同，忽略部分或全部会计分录，用正常或标准成本逆向追溯发生的成本，跳过在制品存货分录，节约会计成本，缺乏清晰的审计跟踪Operation CostingBackflush costing just in time system, contrast with sequential tracking costs through a four-stag
37、e cycle, omit some or all of the journal entries, normal or standard cost are used to work backward and flush out the cost, skip the journal entry for work-in-process inventory, save money on accounting, lack of clear audit trail,34,第三节：间接成本Topic 3: Overhead Costs,35,固定和变动间接费用 Fixed and Variable Ove
38、rhead Expenses,固定间接成本固定间接成本 针对某个绩效期间来设定，设定优先度和追求效率，案例变动间接成本变动间接成本 设定优先度，有效率，日常营运，持续过程，案例Fixed Overhead CostsFixed overhead costs set for a certain performance period, setting priorities and pursuing efficiency, example, page 252Variable Overhead CostsVariable overhead costs setting priorities and be
39、ing efficient, on day-to-day basis, ongoing process example, page 253,36,固定和变动间接费用 Fixed and Variable Overhead Expenses,固定间接成本分摊率确定预算固定分摊率的四个步骤 案例预算变动间接成本分摊率变动间接费用分摊率Fixed Overhead Cost Allocation RatesFour steps in determining the budgeted fixed allocation rate page 253, exampleBudgeted Variable Ov
40、erhead Cost Allocation RatesVariable overhead application rate,37,工厂范围，部门和ABC间接费用成本法Plant-Wide, Departmental, and ABC Overhead Costing,全厂间接成本分摊率全厂间接成本分摊率 用于生产设施上的所有间接成本的单一分摊率，计算，生产设施有明显的单一成本动因Plant-wide Overhead RatePlant-wide overhead rate single rate for all overhead cost at a production facility,
41、 calculation, page 254, a strong single cost driver related to all types of production,38,工厂范围，部门和ABC间接费用成本法Plant-Wide, Departmental, and ABC Overhead Costing,部门间接成本分摊率部门间接成本分摊率 每个特定部门单独的间接成本分摊率，计算，部门是同质的Departmental Overhead RateDepartmental overhead rate single overhead rate for particular departm
42、ent, calculation, page 254, department is homogeneous,39,作业成本法下的间接成本分摊作业成本法 使用多个成本池和成本动因，因果关系，作业为基础和数量为基础，图表1C-22,1C-23ABC Overhead CostingActivity-based costing using multiple cost pools and cost driver, cause-and-effect relationship, activity-based and volume-based, Figure 1C-22, 1C-23, page 255,工
43、厂范围，部门和ABC间接费用成本法Plant-Wide, Departmental, and ABC Overhead Costing,40,服务部门成本的分摊 Allocation of Service Department Costs,步骤1：追溯所有直接成本并将间接成本分摊到所有部门单一比率成本分摊法 固定和变动成本设立单一分摊率边际贡献成本分摊法 分别设立变动和固定成本池Phase 1: Trace Direct Cost and Allocate Overhead Costs to DepartmentSingle-rate cost allocation method single
44、 allocation base for a service departments combined fixed and variable costs, page 257Contribution Margin cost allocation method separate fixed and variable cost pools for allocation of service department, page 257,41,步骤2：将特定服务部门的成本分配到生产部门或其他服务部门直接分配法 案例按步向下分配法 案例交叉法分配法 案例Phase 2: Allocate Service D
45、epartment Costs to Production Department or Other Service Departments Direct method example, page 259Step-down method example, page 260-261Reciprocal method example, page 261-262,服务部门成本的分摊 Allocation of Service Department Costs,42,步骤3：将生产部门的成本分摊到产品Phase 3: Allocate Production Department Costs to Products,服务部门成本的分摊 Allocation of Service Department Costs,
