管理会计案例分析-第十八章-Huron-Automotive-company课件.ppt

1、Huron Automotive company1Case introduction CFI(汽化器与燃料推进部汽化器与燃料推进部)contained production departments:Casting and stamping(铸造和铸模车间铸造和铸模车间)Grinding（研磨车间）（研磨车间）Machining（制造车间）（制造车间）Custom work（定做车间）（定做车间）Assembly（组装车间）（组装车间）2 Custom products passed through all five departments(定制品要通过所有五个车间定制品要通过所有五个车间)St

2、andard products passed through all departments except custom work(标准化产品只要通过除定做车间外标准化产品只要通过除定做车间外的其他四个车间的其他四个车间)Spare parts produced for inventory went through only the first three departments（用于存货的零件只要（用于存货的零件只要经过前面三个车间）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

3、单生产）（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 injectors(没有完工的汽化器和燃料推进去存货没有完工的汽化器和燃料推进去存货)3The present costing methodWith the exception of materials costs,all product costing was done based on a single,plantwide,direct labor hourly rate.This rate included both dire

4、ct 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、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批产品的时间，然后以人工记账的方式记下用于某批产品的时间，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品的成本)4EXHIBIT 1 Calculation of Plantwide Labor and Overhead Hourly Rate Month of Ju

5、ly (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)Dollars Hours Labors:Casting/stamping$54,604 2,528 Grinding 38,5202,140 Machining 191,876 7,675 Custom work 81,664 3,712 Assembly 291,784 15,367 Total labor 658,448 31,412 Overhead 1,099,323Total labor and overhead 1,757,771 Hourly rate =$1,757,

6、771/31,412 =$55.96 per hour ($20.96 labor+$35.00 overhead)5The first proposalThe average labor skill level varied from department to department to department.each department should have its own hourly rate.The Labor hours and payroll costs were already The Labor hours and payroll costs were already

7、traceable to departments;traceable to departments;Some overhead cost need to be allocated to each Some overhead cost need to be allocated to each department on reasonable allocation basis.department on reasonable allocation basis.6EXHIBIT 2 Proposed Departmental Labor and Overhead Hourly Rates (设想的车

8、间化的直接人工与制造费用的单位小时成本设想的车间化的直接人工与制造费用的单位小时成本)(根据七月份的数据根据七月份的数据)DepartmentLabor Rate per HourOverhead per HourTotal Cost per HourCasting/stamping$21.60$31.37$52.97 Grinding1830.1448.14Machining2562.5287.52Custom work2240.4862.48Assembly1921.1940.197EXHIBIT 3 Direct Labor-Hour Distribution for Three Car

9、buretor Division Activities (CFI三项部门的直接劳动小时数的分布图三项部门的直接劳动小时数的分布图)DepartmentCS-29 Injectors(per batch of 100)Spare Parts for Inventory (per typical month)Work for Other Divisions (per typical month)Casting/Stamping21 hrs304 hrs.674 hrs.Grinding12270540Machining581,1152,158Custom work-Assembly35-Total

10、126 hrs.1,689 hrs.3,372 hrs.8The revised proposalEstimate the monthly volume at Estimate the monthly volume at which each of the five departments which each of the five departments typically operate over the course of a typically operate over the course of a yearyearOn the basis of normal On the bas

11、is of normal volume,estimate and recalculate the volume,estimate and recalculate the proposed proposed overhead ratesoverhead rates9EXHIBIT 4 Departmental 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正常产量基础上的车间的制造费用单位小时成本)Normal Volume (DLH)Normal Overhead Cost*Overhead per Direct Lab

12、or-HourCasting/Stamping2,500$78,800$31.52Grinding2,400 69,00028.75Machining8,000492,000 61.50Custom work3,600147,82041.06Assembly17,500 352,45020.14Total34,000$1,140,07033.5310EXHIBIT 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修改后的设想的车间化的直接人工与制造费用的单位小

13、时成本)DepartmentLabor Rate per HourOverhead per HourTotal Cost per HourCasting/stamping$21.60$31.52$53.12 Grinding1828.75$46.75 Machining2561.5$86.50 Custom work2241.06$63.06 Assembly1920.14$39.14 11Question 1 1、the present method:The cost =DLH*hourly rate =DHL*55.96 2、the first proposed method:The co

14、st=(each departments DHL*departmental total cost hourly rate)total cost hourly rate=labor rate per hour+overhead per hour 3、the revised proposed method:The cost=(each departments DHL*departmental total cost hourly rate)total cost hourly rate=labor rate per hour+overhead per hour the overhead per hou

15、r is calculated at normal volume12CS-29 injectors(per batch of 100)spare parts for inventory (per typical month)work for other divisions(per typical month)the present method$7,050.96$94,516.44$188,697.12the first proposal$8,172.86$126,685.5$250,565.5the revised proposal$8,063.42$125,218.5$247,714.91

16、3Question 2 lThe differences among the methods are significantThe calculation of the costs,cost controlThe charges to outside departmentsJudging departmental performanceThe pricing for the products and service The ability to compete in the marketlThe reasons for the differencesThe choice about the c

17、ost centerThe bases for the estimation 14Question 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 5 The costs for the custom

18、work department in July:(1)new rate:57.46*3712*0.7=$149,304 (2)the former rate:55.96*3712=$207,72415Exhibit 5Labor:Overhead:Hours:Casting/stamping$54,604$88,4802,528Grinding38,52079,9002,140Machining191,876268,6257,675Custom work 57,165=81664*0.7132,690=35*3712*(1-0.1*0.3)+400000/(5*12)2,599=3712*0.

19、7Assembly291,784537,49515,357TOTAL 633,9491,107,19030,299Total labor and overhead$1,741,139New hourly rate =1,741,139/30299 =$57.4616Question 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

20、 former hourly rate:62.48*3712=$231,926labor Overhead Hours Custom work 57,165/2599=$21.99132,690/2599=$51.052599Hourly rate=21.99+51.05 =$73.04 per hour17Question 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，

21、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18Question 4Use the data in exhibit 3 to calculate the cost of a batch of 100 model CS-29:(1)under the present costing

22、 method:total cost=126*55.96+4200=$11,250.96(2)under the first proposed costing method:total cost=21*52.97+12*48.14+58*87.52+35*40.19+4200=$12,372.86The sales revenue:100*113=$11,300conclusion:If use the present costing method,the price can be increased,though the sales revenue can cover the total c

23、osts;if use the first proposed costing method,cs-29 should be dropped from the product line,it is not profitable if the price is not increased.19Question 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

24、CS-30 So the company may probably chose to product CS-3020The cost of cs-29Labor per hourOverhead per hourtotal cost per hourhoursCasting/stamping21.631.3752.97 21Grinding1830.1448.14 12Machining2562.5287.52 58Assembly1921.1940.19 35Total labor and overhead$8,173 total costs8173+4200=$12,37321The co

25、st of cs-30Labor per hourOverhead per hourtotal cost per hourhoursCasting/stamping21.631.3752.97 12Grinding1830.1448.14 7Machining2562.5287.52 17Assembly1921.1940.19 35Total labor and overhead$3867total costs3867+8000=$11,86722Question 6 Product pricing Cost control Inventory valuationCharges to out

26、side departmentJudging departmental performanceDiagnostic uses of cost dataThe revisedThe first23the first proposalthe revised proposalproduct pricinghas to change over monthcan be stablecost controlmore complicated but more accurateconvenientinventory valuationcharges to outside departmentsreflect the detail changes every month judging departmental performanceeffectivelyCan comparedepartmental performance to the normal leveldiagnostic uses of cost datait can reflect the actual volume and costs change when compared to the normal level2425