義守大學管理學院義守大學管理學院碩士在職專班碩士在職專班

管理會計學管理會計學

課程資訊簡介

上課時間

授課教師

聯絡方式

每週三 6:50pm ~ 9:30pm

林文祥 會計學系系主任 會計博士 / 會計師

行政大樓 4 樓 系主任辦公室07-6577711-5401

WARREN@ISU.EDU.TW

課程評分方式 期末報告 期末報告 30% (30% ( 分組分組 ))

分組討論 分組討論 40% (40% ( 分組分組 ) )

出席參與 出席參與 30% (30% ( 個人個人 ))

遲到遲到 4040 分鐘扣出席參與分數分鐘扣出席參與分數 11 分分該天該天 (( 堂堂 )) 曠課扣出席參與分數曠課扣出席參與分數 33 分分

成本概念簡介課程一：成本會計

課程內容

分批成本制

分步成本制

作業基礎成本制 個案討論及文獻閱讀

CVP 分析課程二：預算規劃

課程內容

營業預算

資本預算

電腦操作及個案探討 利潤規劃

非例行性決策課程三：管理會計

課程內容

責任會計

績效衡量定價決策

新管理會計技術

參考用書

1 管理會計概論，滄海圖書，第四版 (Introduction to managerial accounting )

2 課堂指定教材(會計研究月刊與國外期刊)

3 “ ”林蕙真，李宗黎， 成本與管理會計學新論 ，第三版，證業會計叢書

4 “簡俱揚等， 當代成本會計— ”管理應用 ，滄海書局

5 管理會計與決策績效，大衛.楊，麥格羅.希爾(2004)

6 Horngren, Foster and Datar, “ Cost Accounting,” 12-th, Prentice Hall, 新月圖書

經銷

案例一• 星期三 7:00 PM 魔術秀 $1,000• 星期三 7:00 PM 演唱會 $ 500• 票不可退• 兩者皆購入• 你應選擇哪一項參加 ?

案例二• 產品自製成本如下 : 直接材料 10 直接人工 15 變動製造費用 5 固定製造費用 3 變動銷管 4 固定銷管 2

有一特殊訂單上門 , 要求以售價 $33 購買 , 你若是老闆你的決策是接受與否 ?

案例三• 當公司資源受限 , 如何決定生產 ?• A 產品售價 $100, 每單位變動成本 $40, 每單位固定成本 $20, 每單位耗時 4 小時• B 產品售價 $120, 每單位變動成本 $50, 每單位固定成本 $40, 每單位耗時 2 小時• 在人工小時有限下 , 應生產何項產品 ?

WEEK 1 PMBA

An Introduction to Cost Terms and Purposes

Basic Cost Terminology 基本成本術語

• Cost – sacrificed resource to achieve a specific objective

• Actual Cost – a cost that has occurred• Budgeted Cost – a predicted cost• Cost Object – anything of interest for which a

cost is desired

Basic Cost Terminology

• Cost Accumulation – a collection of cost data in an organized manner

• Cost Assignment – a general term that includes gathering accumulated costs to a cost object. This includes:– Tracing accumulated costs with a direct

relationship to the cost object and – Allocating accumulated costs with an indirect

relationship to a cost object

Direct and Indirect Costs

• Direct Costs – can be conveniently and economically traced (tracked) to a cost object

• Indirect Costs – cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner

Cost Examples

• Direct Costs– Parts– Assembly line wages

• Indirect Costs– Electricity– Rent– Property taxes

Factors Affecting Direct/Indirect Cost Classification

• Cost Materiality• Availability of Information-gathering

Technology• Operational Design

Cost Behavior

• Variable Costs – changes in total in proportion to changes in the related level of activity or volume

• Fixed Costs – remain unchanged in total regardless of changes in the related level of activity or volume

• Costs are fixed or variable only with respect to a specific activity or a given time period

Cost Behavior, continued

• Variable costs – are constant on a per-unit basis. If a product takes 5 pounds of materials each, it stays the same per unit regardless of whether one, ten, or a thousand units are produced

• Fixed costs – change inversely with the level of production. As more units are produced, the same fixed cost is spread over more and more units, reducing the cost per unit

Cost Behavior Summarized

Total Dollars Cost per Unit

Variable Costs

Change in proportion with

outputMore output = More cost

Unchanged in relation to output

Fixed Costs Unchanged in relation to output

Change inversely with output

More output = lower cost per unit

Total Dollars Cost per Unit

Variable Costs

Change in proportion with outputMore output = More cost

Unchanged in relation to output

Fixed Costs

Unchanged in relation to output

Change inversely with outputMore output = lower cost per unit

Other Cost Concepts

• Cost Driver – a variable that causally affects costs over a given time span

• Relevant Range – the band of normal activity level (or volume) in which there is a specific relationship between the level of activity (or volume) and a given cost– For example, fixed costs are fixed only within the

relevant range.

A Cost Caveat 關於成本的警告

• Unit costs should be used cautiously. Since unit costs change with a different level of output or volume, it may be more prudent to base decisions on a total dollar basis.

Different Types of Firms

• Manufacturing-sector companies – create and sell their own products

• Merchandising-sector companies – product resellers

• Service-sector companies

Types of Inventories

• Direct Materials – resources instock and available for use

• Work-in-Process (or progress) – products started but not yet completed. Often abbreviated as WIP

• Finished Goods – products completed and ready for sale

Types of Product Costs

• Direct Materials• Direct Labor• Indirect Manufacturing – factory costs that are

not traceable to the product. Also known as Manufacturing Overhead costs or Factory Overhead costs

Distinctions Between Costs

• Inventoriable Costs – product manufacturing costs. These costs are capitalized as assets (inventory) until they are sold and transferred to Cost of Goods Sold

• Period Costs – have no future value and are expensed as incurred

Cost Flows

• The Cost of Goods Manufactured and the Cost of Goods Sold section of the income statement are accounting representations of the actual flow of costs through a production system.– Note the importance of inventory accounts in the

following accounting reports, and in the cost flow chart

Cost of Goods Manufactured

Direct Materials: Beginning Inventory, January 1 11,000$ Add: Purchases 73,000 Cost of Direct Materials Available for Use 84,000 Less: Ending Inventory, December 31 8,000 Direct Materials Used 76,000Direct Labor 9,000Manufacturing Overhead: Indirect Labor 7,000 Supplies 2,000 Heat, Light & Power 5,000 Depreciation - plant building 2,000 Depreciation - plant equipment 3,000 Miscellaneous 1,000 Total Manufacturing Overhead Costs 20,000Manufacturing costs incurred during 2007 105,000Add: Beginning WIP, January 1 6,000Total Manufacturing Costs to account for 111,000Less: Ending WIP, December 31 7,000Cost of Goods Manufactured 104,000$

Cellular ProductsSchedule of Cost of Goods Manufactured

For the Year Ended December 31, 2007 (in thousands)

Calculates the cost of Direct Materials Used

Accumulates the three product costs for the current period

Adjusts the current period manufacturing costs to account for units actually completed

Income Statement

Revenues $210,000Cost of Goods Sold Beginning Finished Goods, January 1 22,000 Cost of Goods Manufactured 104,000 Cost of Goods Available for sale 126,000 Ending Finished Goods, December 31 18,000 Cost of Goods Sold 108,000Gross Profit 102,000Operating Costs: Marketing, distribution, and customer-service 70,000 Total operating costs 70,000Operating Income $32,000

Cellular ProductsIncome Statement

For the Year Ended December 31, 2007 (in thousands) Figure carries forward from the Schedule of Cost of Goods Manufactured

Period Costs are expensed as incurred

Cost Flowchart

BalanceSheet

IncomeStatement

InventoriableCosts

DirectMaterials

Purchases

Other DirectManufacturing

Costs

ManufacturingOverhead

Costs

DirectMaterialsInventory

Work-in-ProcessInventory

Revenues

Cost ofGoodsSold

R&D CostsDesign Costs

Marketing CostsDistribution CostsCustomer-Service

Costs

PeriodCosts

FinishedGoods

Inventory

Equals OperatingIncome

Stored

Incurred

Applied

Completed

Other Cost Considerations

• Prime cost is a term referring to all direct manufacturing costs (labor and materials)

• Conversion cost is a term referring to direct labor and factory overhead costs, collectively

• Overtime labor costs are considered part of overhead

Different Definitions of Cost for Different Applications

• Pricing and product-mix decisions – may use a “super” cost approach (comprehensive)

• Contracting with government agencies – very specific definitions of cost for “cost plus profit” contracts

• Preparing external-use financial statements – GAAP-driven product costs only

Three Common Features of Cost Accounting and Cost Management

• Calculating the cost of products, services, and other cost objects

• Obtaining information for planning and control, and performance evaluation

• Analyzing the relevant information for making decisions