ABC成本分析法(英文版)(ppt 19页)

ABC成本分析法内容提要：
Conventional costing systems use a two-stage allocation process:
 1. service department costs are allocated to production departments.
 2. production department overhead costs are allocated to products using a volume-based predetermined overhead rate.
Problem: There may be no relationship between the overhead application base and the way that different products cause overhead costs
The result:
High-volume simple products are over- costed and over-priced
Low-volume complex products are under-costed and under-priced
Companies have tended to use
direct labour as the overhead application base.
However direct labour is now a relatively minor part of total manufacturing cost.  Many tasks that used to be done by hand are now done by automated equipment.
Cost Distortions caused by 2-stage allocations
There is a no link between the cause of support activity costs and the basis for assigning these costs to products
Why?
 1.  Allocations are based on unit or volumerelated measures.
 2.  Different products consume different amounts of support activities. 
Questionable profit margins
To compete in the marketplace, some companies have had to cut the prices of high volume popular items.
But
 They have been able to achieve high mark-ups on low volume specialty products.
..............................