chapter 12 activity-based costing

Upload: mudassar-hassan

Post on 04-Apr-2018

225 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    1/23

    El}cyc}s/Be|fm Lj|}chk

    Ei}fr |}vmschk }`c| l`et}fr! sjv |`jvam bf ebaf }j7

    5( Mc|lv|| }`f acoc}e}cjh| ji v|chk jhas vhc}/be|fm mrcyfr| }j e||ckh lj|}|(

    2( Trjycmf e mf}ecafm mf|lrct}cjh ji el}cyc}s/be|fm trjmvl} lj|}chk(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    2/23

    2=9 L`et}fr 52

    Rfycf{ }fp}bjjn Fp`cbc} 52/5! {`cl` trjycmf| e ojmfa

    ji }`f ivhl}cjhea/be|fm trjmvl} lj|}chk |s|}fo(

    B( Taeh}{cmf ehm Mfter}ofh}ea Re}f|

    5( Bj}` taeh}{cmf re}f| ehm mfter}ofh}ea re}f| erf v|fm }j e||ckh jyfr`fem lj|}| }jtrjmvl}| v|chk vhc}/be|fm lj|} mrcyfr|(

    2( E taeh}{cmf re}f v|f| e |chkaf lj|} tjja ijr }`f fh}crf taeh}(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    3/23

    El}cyc}s/Be|fm Lj|}chk 2=;

    Rfycf{ }fp}bjjn Fp`cbc} 52/6! {`cl` trjycmf| fpeotaf| ji

    ljh|vot}cjh re}cj| ji yercjv| el}cyc}cf| bs mciifrfh} trjmvl}|(

    Hj}f }`e} }`f |tflcea trjmvl} |lfh}fm lerm|# v|f|ojrf |f}vt ehm oe}frcea/ojychk el}cyc}cf|(

    CC( El}cyc}s/Be|fm Lj|}chk \s|}fo

    E( Eh el}cyc}s/be|fm lj|}chk EBL# |s|}fo icr|} e||ckh| lj|}| }j el}cyc}cf| ehm }`fh}relf| lj|}| irjo el}cyc}cf| }j trjmvl}|(

    5( EBL e||vof| } e} el}cyc}cf| ljh|vof rf|jvrlf|! ehm trjmvl}| ehmj}`fr lj|} jbgfl}| ljh|vof el}cyc}cf|(

    2( EBL lj|} e||ckhofh} c| oemf tj||cbaf }`rjvk` }`f cmfh}cicle}cjh ji

    el}cyc}cf|! }`fcr lj|}|! ehm }`f v|f ji lj|} mrcyfr|( ]`v|! c} bf}}fr rfiafl}| }`f te}}frhji jyfr`fem ljh|vot}cjh ehm c| ojrf ellvre}f }`eh ivhl}cjhea/be|fm lj|}chk(

    Rfycf{ }fp}bjjn Fp`cbc} 52/0! {`cl` trjycmf| eh el}cyc}s/be|fm lj|}chk ojmfa(

    B( \cp f||fh}cea |}ft| ch mf|ckhchk eh EBL |s|}fo chlavmf7

    \}ft 57 Cmfh}cis! mfichf! ehm lae||cis el}cyc}cf| ehm nfs e}}rcbv}f|(

    \}ft 27 E||ckh }`f lj|} ji rf|jvrlf| }j el}cyc}cf|(

    \}ft

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    4/23

    2=0 L`et}fr 52

    el}cyc}s! rf|jvrlf| ljh|vofm bs }`f el}cyc}s! eojvh} jr tfrlfh}ekf ji }cof |tfh}jh }`f el}cyc}s! }`f lj|} jbgfl}|! ehm }`f el}cyc}s mrcyfr(#

    Eh el}cyc}s mcl}cjhers ac|}| }`f el}cyc}cf| ch eh jrkehcwe}cjh eajhk {c}` mf/|crfm e}}rcbv}f|(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    5/23

    El}cyc}s/Be|fm Lj|}chk 2=3

    Ljoterf }`f lj|}| ji }`f trcoers el}cyc}cf| ei}fr }`f rfe||ckhofh}

    Fp`cbc} 52/5

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    6/23

    264 L`et}fr 52

    CCC( @jojkfhfjv| Tjja| ji El}cyc}cf|

    Ch }`f ichea |}ekf ji EBL! `jojkfhfjv| lj|} tjja| leh bf v|fm }j rfmvlf }`f hvobfr ji el/}cyc}s re}f| bflev|f if{fr re}f| oes

    Trjmvlf ojrf rfemebaf ehm oehekfebaf trjmvl} lj|} rftjr}|(

    Rfmvlf }`f tfrlfcyfm ljotafpc}s ji eh EBL |s|}fo ehm chlrfe|f c}| acnfac/`jjm ji oehekfrcea ellft}ehlf(

    Chlrfe|f }`f ellvrels ji lj|} e||ckhofh}|(

    E( El}cyc}s Lae||cicle}cjh7 ]`f Nfs ijr Rfmvlchk }`f Hvobfr ji Re}f|

    5( El}cyc}cf| leh bf krjvtfm ch `jojkfhfjv| |f}| ci

    e( ]`fs erf ajkcleaas rfae}fm! ehm

    b( ]`fs `eyf }`f |eof ljh|vot}cjh re}cj| ijr eaa trjmvl}|(

    2( E `jojkfhjv| lj|} tjja c| }`f ljaafl}cjh ji jyfr`fem lj|}| e||jlce}fm {c}` e|f} ji el}cyc}cf| }`e} `e| }`f |eof trjlf||! }`f |eof el}cyc}s afyfa! ehm leh v|f }`f

    |eof mrcyfr }j e||ckh lj|} }j trjmvl}|( ]`f tjja re}f c| }`f lj|} tfr vhc} ji }`f l`j|fh el}cyc}s mrcyfr }`e} leh bfljotv}fm e|7

    Tjja re}f ?letelc}strel}clea|mrcyfrEl}cyc}s

    lj|}|tjja|@jojkfhfjv

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    7/23

    El}cyc}s/Be|fm Lj|}chk 265

    Be}l`/afyfa el}cyc}cf| erf }`j|f }`e} erf tfrijrofm fel` }cof e be}l`c| trjmvlfm(

    Fpeotaf|7 \f}vt! ch|tfl}cjh| ci mjhf bs |eotachk vhc}| irjo ebe}l`#! tvrl`e|chk! oe}frcea `ehmachk

    Trjmvl}/afyfa el}cyc}cf| erf }`j|f tfrijrofm }`e} fhebaf }`f yercjv|

    trjmvl}| ji e ljotehs }j bf trjmvlfm(Fpeotaf|7 Fhkchffrchk l`ehkf| }j trjmvl}|! mfyfajtchk trjmvl}/}f|}chk trjlfmvrf|! ch}rjmvlchk hf{ trjmvl}|! fptfmc}chk kjjm|

    Ielcac}s/afyfa el}cyc}cf| erf }`j|f }`e} |v|}ech e iel}jrs| kfhfrea oeh/viel}vrchk trjlf||f|(

    Fpeotaf|7 Trjycmchk ielcac}cf|! oech}echchk krjvhm|! trjycmchk taeh}|flvrc}s

    Rfycf{ }fp}bjjn Fp`cbc} 52/50! {`cl` caav|}re}f| el}cyc}s/afyfa lae||cicle}cjh(

    l( V|chk el}cyc}s/mrcyfr lae||cicle}cjh }j lrfe}f `jojkfhfjv| lj|} tjja|(

    5# ]`f vhc}/afyfa! be}l`/afyfa! ehm trjmvl}/afyfa el}cyc}cf| leh bf krjvtfm}jkf}`fr ci }`fs `eyf }`f |eof ljh|vot}cjh re}cj ehm |`erf }`f |eofel}cyc}s mrcyfr(

    2# Ielcac}s/afyfa el}cyc}cf| mj hj} vhmfrkj }`f mrcyfr lae||cicle}cjh bflev|f}`fs erf ljoojh }j e yercf}s ji trjmvl}|(

    Rfycf{ }fp}bjjn Fp`cbc} 52/53! {`cl` caav|}re}f| el}cyc}s mrcyfr

    lae||cicle}cjh ehm }`f ijroe}cjh ji `jojkfhfjv| lj|} tjja|(

    B( Ljoterc|jh {c}` Ivhl}cjhea/Be|fm Lj|}chk

    5( Ch e ivhl}cjhea/be|fm |s|}fo! }`f ljh|vot}cjh ji jyfr fem c| e||vofm }j bf fp/taechfm jhas bs vhc}/afyfa el}cyc}s mrcyfr|(

    ]`c| oes hj} rfiafl} }`f el}cyc}cf| el}veaas bfchk ljh|vofm bs }`f trjmvl}|(

    Oehs ji }`f lj|}| bfchk e||ckhfm ch }`f ivhl}cjhea/be|fm icpfm jyfr`fem le}/fkjrs erf rfeaas be}l`/afyfa! trjmvl}/afyfa! ehm ielcac}s/afyfa lj|}| }`e} yers {c}`mrcyfr| j}`fr }`eh vhc}/be|fm mrcyfr|(

    2( EBL |s|}fo| rfljkhcwf hjhvhc}/be|fm mrcyfr| ehm bs bf}}fr }relchk lj|}| }j chmc/ycmvea trjmvl}| {caa7

    Cotrjyf trjmvl} lj|}chk ellvrels ehm mflc|cjh oenchk(

    Eaaj{ oehekfr| }j fpfr} ojrf ljh}rja jyfr }`f el}cyc}cf| }`e} lev|f }`f lj|}|(

    Eaaj{ oehekfr| }j cmfh}cis {`cl` ji }`f el}cyc}cf| emm yeavf ehm {`cl` mjhj}(

    CY( EBL \s|}fo Ljhlft}| Aferhchk Jbgfl}cyf ,=

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    8/23

    262 L`et}fr 52

    Emyehlf| ch chijroe}cjh }fl`hjajks ielcac}e}f }`f mfyfajtofh} ji eh EBL me}ebe|f ehmFRT |s|}fo|(

    E( Eh EBL me}ebe|f c| }`f ljaafl}fm me}e |f}| }`e} erf jrkehcwfm ehm ch}frrfae}fm ijrv|f bs eh jrkehcwe}cjh| el}cyc}s/be|fm lj|}chk chijroe}cjh |s|}fo(

    E me}e |f} c| e krjvtchk ji ajkcleaas rfae}fm me}e(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    9/23

    El}cyc}s/Be|fm Lj|}chk 26 ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ erf iel}jr| j}`fr }`eh}`f hvobfr ji vhc}| trjmvlfm(

    6( ]`f ac|}chk ji }`f el}cyc}cf| tfrijrofm {c}`ch }`f jrkehcwe}cjh c| }`f ZZZZZZZZZZZZZZZZZZZZZZZZZZZ(

    9( Iel}jr| }`e} ofe|vrf }`f mfoehm taelfm jh jyfr`fem el}cyc}cf| bs chmcycmvea trjmvl}| erfleaafm ZZZZZZZZZZZZZZZZZZZZZZZZ(

    ;( ]`f me}e |}rvl}vrf }`e} v|f| e }ebaf }j rftrf|fh} }`f ajkclea ljhhfl}cjh| ji e me}ebe|f c|

    leaafm eh# ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ(

    0( ]`f trjtjr}cjh ji eh jyfr`fem el}cyc}s ljh|vofm bs e trjmvl} c| }`fZZZZZZZZZZZZZZZZZZZZ ZZZZZZZZ(

    3( Eh# ZZZZZZZZZZZZZZ c| e krjvtchk ji ajkcleaas rfae}fm me}e(

    54( El}cyc}cf| }`e} erf tfrijrofm fel` }cof e vhc} c| trjmvlfm erf ZZZZZZZZZZZZZZZZZZ(

    55( Eh# ZZZZZZZZZZZ c| e |frcf| ji el}cyc}cf| }`e} erf achnfm }j tfrijro e |tflcicl jbgfl}cyf(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    12/23

    269 L`et}fr 52

    52( Ci }`f ljaafl}cjh ji jyfr`fem lj|}| e||jlce}fm {c}` el}cyc}cf| `e| }`f |eof trjlf||! }`f |eofafyfa! ehm leh v|f }`f |eof mrcyfr }j e||ckh lj|}| }j trjmvl}|! c} c| eh# ZZZZZZZZ

    ZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZZ(

    5 }{j jr ojrf hffmfm }j vhcuvfas cmfh}cis e rfljrm erf

    ZZZZZZZZZZZZZZZZZZZZ ZZZZZZZZ(

    Ljotaf}f fel` ji }`f ijaaj{chk |}e}fofh}| bs lcrlachk }`f af}}fr ji }`f bf|} eh|{fr(

    5( ]`f el}cyc}cf| }`e} erf tfrijrofm fel` }cof e be}l` c| trjmvlfm erf7

    e( be}l`/afyfa el}cyc}cf|(

    b( ielcac}s/afyfa el}cyc}cf|(

    l( trjlf||/afyfa el}cyc}cf|(

    m( trjmvl}/afyfa el}cyc}cf|(

    f( vhc}/afyfa el}cyc}cf|(

    2( Ch e ivhl}cjhea/be|fm lj|} elljvh}chk |s|}fo! {`cl` ji }`f ijaaj{chk el}cyc}s mrcyfr| c| v|fm}j e||ckh icpfm jyfr`fem lj|}| }j trjmvl}|:

    e( be}l`/afyfa el}cyc}cf|

    b( ielcac}s/afyfa el}cyc}cf|

    l( trjlf||/afyfa el}cyc}cf|

    m( trjmvl}/afyfa el}cyc}cf|

    f( vhc}/afyfa el}cyc}cf|

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    13/23

    El}cyc}s/Be|fm Lj|}chk 26;

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    14/23

    260 L`et}fr 52

    0( Eh el}cyc}s/be|fm lj|}chk |s|}fo c| jhf }`e}7

    e( }relf| lj|}| }j el}cyc}cf| ehm }`fh }j trjmvl}|(

    b( }relf| lj|}| }j rf|jvrlf| ehm }`fh }j el}cyc}cf|(

    l( }relf| el}cyc}cf| }j lj|}| ehm }`fh }j rf|jvrlf|(

    m( }relf| trjmvl}| }j el}cyc}cf| ehm }`fh }j rf|jvrlf|(

    f( v|f| e |chkaf taeh}{cmf re}f ijr eaajle}chk jyfr`fem lj|}| }j trjmvl}|(

    3( E `jojkfhfjv| lj|} tjja c| jhf }`e}7

    e( mjf| hj} l`ehkf jyfr }cof(

    b( hffm| oehs el}cyc}s mrcyfr| }j bf eaajle}fm }j e lj|} jbgfl}(

    l( `e| jhas jhf }stf ji oe}frcea e||ckhfm }j c}(

    m( leh bf fptaechfm {c}` e |chkaf el}cyc}s mrcyfr(

    f( leh bf v|fm jhas bs }`f mecrs chmv|}rs(

    54( [`cl` ji }`f ijaaj{chk |}e}fofh}| c| chljrrfl}rfkermchk EBL ehm |fryclf chmv|}rcf|:

    e( \chlf |fryclf jrkehcwe}cjh| mj hj} `eyf chyfh}jrcf|! trjmvl} lj|}chk ehm }`v| EBL#

    {caa hj} bf hflf||ers(b( ]`f jv}tv} c| ojrf fe|cas mfichfm ijr e |fryclf jrkehcwe}cjh }`eh ijr e oehviel}vr/

    chk jrkehcwe}cjh(

    l( El}cyc}cf| ch e |fryclf jrkehcwe}cjh }fhm }j bf ojrf |}ehmermcwfm }`eh el}cyc}cf| ch e oeh/viel}vrchk jrkehcwe}cjh(

    m( \chlf }`f jv}tv} ji e |fryclf jrkehcwe}cjh c| ljh|vofm {`fh trjmvlfm! }`frf {caa bf hjbe}l`/afyfa el}cyc}cf|(

    f( Hjhf ji }`f ebjyf |}e}fofh}| erf ljrrfl}(

    55( Ch|tfl}cjh ji }`f icr|} vhc} trjmvlfm c| {`e} }stf ji el}cyc}s:

    e( be}l`/afyfa

    b( ielcac}s/afyfa

    l( trjlf||/afyfa

    m( trjmvl}/afyfa

    f( vhc}/afyfa

    52( Fp}rvmchk tae|}cl ter}| c| {`e} }stf ji el}cyc}s:

    e( be}l`/afyfa

    b( ielcac}s/afyfa

    l( trjlf||/afyfa

    m( trjmvl}/afyfa

    f( vhc}/afyfa

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    15/23

    El}cyc}s/Be|fm Lj|}chk 263

    FPFRLC\F 5

    PSW Ljotehs `e| cmfh}cicfm }`f ijaaj{chk jyfr`fem el}cyc}cf|! lj|}|! ehm el}cyc}s mrcyfr| ijr }`f

    ljochk sfer7El}cyc}s Fptfl}fm Lj|} El}cyc}s Mrcyfr El}cyc}s Letelc}s

    Oe}frcea/`ehmachk lj|}|((((((((( -=6!444 Hvobfr ji ojyf|(((((((((((((((( =64

    Oel`chf lj|}|((((((((((((((((((((((( 04!444 Oel`chf jvr|((((((((((((((((((((( 24!444

    Jrmfr lj|}|((((((((((((((((((((((((((( 56!444 Hvobfr ji jrmfr|(((((((((((((((( ;64

    Rflfcychk lj|}|(((((((((((((((((((((

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    16/23

    294 L`et}fr 52

    FPFRLC\F 5 Ljh}chvfm#2( Mf}frochf }`f vhc} lj|} ijr fel` gjb v|chk }`f el}cyc}s mrcyfr| }j ettas jyfr`fem(

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    17/23

    El}cyc}s/Be|fm Lj|}chk 295

    FPFRLC\F 2

    Rfuvcrfm7

    Lae||cis }`f ijaaj{chk el}cyc}cf| e| vhc}/afyfa! be}l`/afyfa! trjmvl}/afyfa! jr ielcac}s/afyfa(

    5( Oernf}chk e trjmvl}

    2( Teschk rfh}

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    18/23

    292 L`et}fr 52

    FPFRLC\F

  • 7/30/2019 CHAPTER 12 Activity-Based Costing

    19/23

    El}cyc}s/Be|fm Lj|}chk 29