義守大學管理學院
碩士在職專班
管理會計學
課程資訊簡介
上課時間
每週三 6:50pm ~ 9:30pm
授課教師
林文祥
會計學系系主任
會計博士 / 會計師
聯絡方式
行政大樓 4樓 系主任辦公室
07-6577711-5401
[email protected]
課程評分方式
期末報告
30%
(分組)
分組討論
40%
(分組)
出席參與
30%
(個人)
遲到40分鐘扣出席參與分數1分
該天(堂)曠課扣出席參與分數3分
課程內容
課程一：成本會計
成本概念簡介
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
課程內容
課程二：預算規劃
CVP分析
營業預算
資本預算
電腦操作及個案探討
利潤規劃
課程內容
課程三：管理會計
非例行性決策
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
星期三 7:00 PM 演唱會
票不可退
兩者皆購入
你應選擇哪一項參加?
$1,000
$ 500
案例二
• 產品自製成本如下:
直接材料
10
變動製造費用
5
變動銷管
4
直接人工
15
固定製造費用 3
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
Variable
Variable
Costs
Costs
FixedCosts
Fixed
Costs
Total
Dollars
Total
Dollars
Change
in
Change
in
proportion
proportion
withwith
output output
More
Moreoutput
output==More
Morecost
cost
Unchanged
in in
Unchanged
relation
relationtotooutput
output
Cost
per
Unit
Cost
per
Unit
Unchanged in
relation
to output
Unchanged
in
relation to output
Changeinversely
inversely
Change
output
with with
output
More
output==lower
lowercost
cost
More
output
per unit
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
Cellular Products
Schedule of Cost of Goods Manufactured
For the Year Ended December 31, 2007 (in thousands)
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
76,000
Direct Labor
9,000
Manufacturing 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
20,000
Manufacturing costs incurred during 2007
105,000
Add: Beginning WIP, January 1
6,000
Total Manufacturing Costs to account for
111,000
Less: Ending WIP, December 31
7,000
Cost of Goods Manufactured
$ 104,000
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
Cellular Products
Income Statement
For the Year Ended December 31, 2007 (in thousands)
Revenues
Cost of Goods Sold
Beginning Finished Goods, January 1
Cost of Goods Manufactured
Cost of Goods Available for sale
Ending Finished Goods, December 31
Cost of Goods Sold
Gross Profit
Operating Costs:
Marketing, distribution, and customer-service
Total operating costs
Operating Income
$210,000
22,000
104,000
126,000
18,000
108,000
102,000
70,000
70,000
$32,000
Figure carries
forward from the
Schedule of Cost
of Goods
Manufactured
Period Costs are
expensed as
incurred
Cost Flowchart
Income
Statement
Balance
Sheet
Direct
Materials
Purchases
Inventoriable
Costs
Stored
Direct
Materials
Inventory
R
Other Direct
Manufacturing
Costs
Manufacturing
Overhead
Costs
Revenues
u
eq
ion
isit
ed
De
du
ct
Incurred
Work-inProcess
Inventory
Completed
Finished
Goods
Inventory
Sold
Cost of
Goods
Sold
Applied
n
rg i
Ma
oss duct
r
ls G n de
ua
Eq The
R&D Costs
Design Costs
Marketing Costs
Distribution Costs
Customer-Service
Costs
Equals Operating
Income
Period
Costs
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