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会计代写|中级管理会计代写Intermediate Management Accounting代考|The problem of overheads
In Chapter 4 we considered the traditional approach to job costing (that is, deriving the full cost of a unit of output where each unit of output differs from the others). We may recall that this approach involves collecting the direct costs for each job. These are the costs that can be clearly linked to, and measured in respect of, the particular job. The indirect costs (overheads), which cannot be linked to products in the same way, are allocated, or apportioned, to product cost centres and then charged to individual jobs using appropriate overhead recovery rates.
In the past, this approach has worked reasonably well, largely because overhead recovery rates (that is, rates at which overheads are absorbed by jobs) were typically much lower for each direct labour hour than the wage rate paid to direct workers. We have now, however, reached the position where overheads are often far more significant. It is not unusual for overhead recovery rates to be between five and ten times the hourly wage rate. Where production is dominated by direct labour that is paid, say, $£ 15$ an hour, it may be of no great consequence to assign overheads using an overhead recovery rate of, say, $£ 1$ an hour. It becomes much more so, however, where the overhead recovery rate is, say, $£ 75$ an hour. This can result in very arbitrary product costing. Even a small change in the amount of direct labour worked can have a huge effect on the total cost calculated for a job. This is not because direct labour is highly paid, but rather because of the effect of direct labour hours on the overhead cost loading. In modern manufacturing, direct labour often plays a small part in the production process and overhead costs have little connection to direct labour hours spent on each job. Thus, where a direct labour overhead rate is still being used, it will only add to the arbitrary nature of product costing.
会计代写|中级管理会计代写Intermediate Management Accounting代考|Taking a closer look
The changes in the competitive environment discussed above have led to much closer attention being paid to the issue of overheads, what causes them and how they are charged to jobs. It is increasingly recognised that overheads do not just happen; something must be causing them. To illustrate this point, let us consider Example 5.1.
Activity-based costing $(\mathrm{ABC})$ aims to overcome the kind of problem just described by directly tracing the cost of all activities supporting the production process (that is, the overheads) and linking those costs to particular units of output (of products or services). This is done on the basis that the particular units of output that cause the overheads are linked to them, as we just saw with stores operating costs in Example 5.1. For a manufacturing business, these support activities may include materials ordering, running machines, inspection, processing customer orders and so on. The cost of these support activities goes to make up total overheads cost. The purpose of tracing activity costs in this way is to provide a more realistic, and more finely measured, account of the overhead cost element for a particular unit of output.
To implement a system of ABC, managers must begin by carefully examining the business’s operations. They will need to identify:
- each of the various support activities involved in the process of making products or providing services;
- the costs to be assigned to each support activity; and
the factors that cause a change in the costs of each support activity, that is, the cost drivers.
Identifying the cost drivers is a vital element of a successful ABC system. (It is also, however, the most difficult aspect of $\mathrm{ABC}$.) The cost drivers have a cause-and-effect relationship with activity costs and so are used as a basis for assigning support activity costs to a particular unit of output. This point is now considered in further detail.
Once the various support activities have been identified, along with their costs and the factors that drive these costs, $\mathrm{ABC}$ requires three steps:
1 Establishing an overhead cost pool for each support activity. There will be just one cost pool for each separate cost driver. The cost pools are broadly equivalent to cost centres in the traditional approach as will be discussed shortly.
2 Assigning the total cost associated with each support activity to the relevant cost pool.
3 Charging the units of output with the total cost within each pool using the relevant cost driver.
Step 3, above, involves dividing the amount in each cost pool by the estimated total usage of the cost driver to derive a cost per unit of the cost driver. This unit cost figure is then multiplied by the number of units of the cost driver used by a particular unit of output, to determine the amount of overhead cost to be attached to it (or absorbed by it). Example $5.2$ should make this process clear.
管理会计代考
会计代写|中级管理会计代写中级管理会计代考|管理费用的问题
在第4章中，我们考虑了传统的作业成本计算方法(即在每个产出单位不同的情况下推导出单位产出的全部成本)。我们记得，这种方法涉及收集每项工作的直接成本。这些成本可以明确地与特定的工作联系起来，并根据具体的工作进行衡量。不能以同样方式与产品挂钩的间接成本(间接费用)被分配或分摊到产品成本中心，然后使用适当的间接费用回收率向个别工作收费
在过去，这种方法相当有效，主要是因为间接费用回收率(即工作吸收间接费用的比率)通常比支付给直接工人的每小时工资低得多。然而，我们现在已经达到了间接费用往往要大得多的地步。日常费用回收率在每小时工资率的5到10倍之间是很正常的。如果生产是由直接劳动力主导的，比如每小时支付$£ 15$，那么使用管理费用回收率(比如每小时$£ 1$)分配管理费用可能没有太大影响。然而，当开销恢复率为$£ 75$ /小时时，情况就更糟了。这可能导致非常随意的产品成本。直接劳动量的微小变化也会对一项工作的总成本产生巨大影响。这并不是因为直接劳动报酬高，而是因为直接劳动时间对间接成本负荷的影响。在现代制造业中，直接劳动往往在生产过程中起很小的作用，间接成本与每项工作所花费的直接劳动时间几乎没有联系。因此，如果仍然使用直接人工间接费用率，它只会增加产品成本的随意性
会计代写|中级管理会计代写中级管理会计代考|仔细看看
.
上面讨论的竞争环境的变化使人们更加密切注意间接费用问题、产生这些费用的原因和如何向工作收取费用。人们越来越认识到，日常管理费用不是凭空产生的;一定是有什么东西引起的。为了说明这一点，让我们考虑例5.1
作业成本法$(\mathrm{ABC})$旨在通过直接追踪支持生产过程的所有活动的成本(即管理费用)，并将这些成本与特定的产出单位(产品或服务)联系起来，来克服刚才描述的那种问题。这是建立在造成间接费用的特定产出单位与它们相关联的基础上的，就像我们刚刚在例子5.1中看到的商店运营成本一样。对于制造企业，这些支持活动可能包括材料订购、机器运行、检验、处理客户订单等。这些支助活动的费用将用来弥补间接费用总额。以这种方式跟踪作业成本的目的是对某一产出单位的间接费用部分提供更实际、更精确的核算
要实施作业成本法，经理们必须从仔细检查企业的运作开始。它们需要识别:
- 指在生产产品或提供服务的过程中所涉及的各种支持活动;
- 指分配给每个支持活动的成本;和
导致每个支持活动成本变化的因素，即成本驱动因素。确定成本驱动因素是一个成功的作业成本法系统的重要组成部分。(然而，这也是$\mathrm{ABC}$最困难的方面。)成本驱动因素与作业成本具有因果关系，因此被用作将支助作业成本分配给某一产出单位的基础。
一旦确定了各种支持活动，以及它们的成本和驱动这些成本的因素，$\mathrm{ABC}$需要三个步骤:为每个支持活动建立间接成本池。对于每个单独的成本驱动因素，只有一个成本池。费用池大体上相当于传统方法中的费用中心，稍后将对此进行讨论。
2将与每个支持活动相关的总成本分配到相关的成本池中。
3使用相关的成本驱动程序将每个池的总成本与输出单位进行计费
上面的步骤3涉及到将每个成本池中的金额除以成本动因的估计总使用量，以得出成本动因的每单位成本。然后，将这个单位成本数字乘以特定产出单位使用的成本动因的单位数，以确定附加到它(或由它吸收)的间接成本的数额。示例$5.2$可以清楚地说明这个过程
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