HuronAutomotivecompany小組組員：張薔江麗苗賈寒婷呂玉枝1/25CaseintroductionCFI(汽化器與燃料推進部)containedproductiondepartments:Castingandstamping(鑄造和鑄模車間)Grinding（研磨車間）Machining（制造車間）Customwork（定做車間）Assembly（組裝車間）2/25Customproductspassedthroughallfivedepartments(定制品要通過所有五個車間)Standardproductspassedthroughalldepartmentsexceptcustomwork(標準化產品只要通過除定做車間外其他四個車間)Sparepartsproducedforinventorywentthroughonlythefirstthreedepartments（用于存貨零件只要通過前面三個車間）Bothstandardandcustomproductswereproducedtoorder（標準化產品和定制品都是根據訂單生產）Therewerenoinventoriesofcompletedcarburetorsorfuelinjectors(沒有完工汽化器和燃料推進去存貨)3/25ThepresentcostingmethodWiththeexceptionofmaterialscosts,allproductcostingwasdonebasedonasingle,plantwide,directlaborhourlyrate.Thisrateincludedbothdirectlaborandfactoryoverheadcosts.

(除了材料成本以外，所有產品成本是以單一、全廠通用直接人工小時單位成本為基礎，然后以人工記賬方式記下用于某批產品時間，然后用單位時間成本乘以花費總時間來計算該批產品成本)4/25EXHIBIT1CalculationofPlantwideLaborandOverheadHourlyRateMonthofJuly

(七月份全廠范圍內直接人工與營業費用單位小時成本)

Dollars

Hours

Labors:

Casting/stamping

$54,6042,528

Grinding

38,5202,140

Machining191,8767,675

Customwork81,6643,712

Assembly

291,784

15,367

Totallabor658,44831,412Overhead

1,099,323Totallaborandoverhead

1,757,771

Hourlyrate=$1,757,771/31,412=$55.96perhour($20.96labor+$35.00overhead)5/25ThefirstproposalTheaveragelaborskilllevelvariedfromdepartmenttodepartmenttodepartment.eachdepartmentshouldhaveitsownhourlyrate.TheLaborhoursandpayrollcostswerealreadytraceabletodepartments;Someoverheadcostneedtobeallocatedtoeachdepartmentonreasonableallocationbasis.6/25EXHIBIT2ProposedDepartmentalLaborandOverheadHourlyRates

(構想車間化直接人工與制造費用單位小時成本)

(根據七月份數據)DepartmentLaborRateperHourOverheadperHourTotalCostperHourCasting/stamping$21.60$31.37$52.97Grinding1830.1448.14Machining2562.5287.52Customwork2240.4862.48Assembly1921.1940.197/25EXHIBIT3DirectLabor-HourDistributionforThreeCarburetorDivisionActivities

(CFI三項部門直接勞動小時數分布圖)DepartmentCS-29Injectors(perbatchof100)SparePartsforInventory(pertypicalmonth)WorkforOtherDivisions(pertypicalmonth)Casting/Stamping21hrs304hrs.674hrs.Grinding12270540Machining581,1152,158Customwork-------------Assembly35--------Total126hrs.1,689hrs.3,372hrs.8/25TherevisedproposalEstimatethemonthlyvolumeatwhicheachofthefivedepartmentstypicallyoperateoverthecourseofayearOnthebasisofnormalvolume,estimateandrecalculatetheproposedoverheadrates9/25EXHIBIT4Departmental

OverheadRatesBasedonNormalVolume

(正常產量基礎上車間制造費用單位小時成本)NormalVolume(DLH)NormalOverheadCost*OverheadperDirectLabor-HourCasting/Stamping2,500$78,800$31.52Grinding2,40069,00028.75Machining8,000492,00061.50Customwork3,600147,82041.06Assembly17,500352,45020.14Total34,000$1,140,07033.5310/25EXHIBIT5RevisedProposedDepartmentalLaborandOverheadHourlyRates

(修改后構想車間化直接人工與制造費用單位小時成本)DepartmentLaborRateperHourOverheadperHourTotalCostperHourCasting/stamping$21.60$31.52$53.12Grinding1828.75$46.75Machining2561.5$86.50Customwork2241.06$63.06Assembly1920.14$39.1411/25Question11、thepresentmethod:Thecost=DLH*hourlyrate=DHL*55.962、thefirstproposedmethod:Thecost=∑(eachdepartment’sDHL*departmentaltotalcosthourlyrate)

totalcosthourlyrate=laborrateperhour+overheadperhour3、the

revisedproposedmethod:Thecost=∑(eachdepartment’sDHL*departmentaltotalcosthourlyrate)

totalcosthourlyrate=laborrateperhour+overheadperhour

theoverheadperhouriscalculatedatnormalvolume12/25

CS-29injectors(perbatchof100)sparepartsforinventory(pertypicalmonth)workforotherdivisions(pertypicalmonth)thepresentmethod$7,050.96$94,516.44$188,697.12thefirstproposal$8,172.86$126,685.5$250,565.5therevisedproposal$8,063.42$125,218.5$247,714.913/25Question2ThedifferencesamongthemethodsaresignificantThecalculationofthecosts,costcontrolThechargestooutsidedepartmentsJudgingdepartmentalperformanceThepricingfortheproductsandserviceTheabilitytocompeteinthemarketThereasonsforthedifferencesThechoiceaboutthecostcenterThebasesfortheestimation14/25Question3(a)

SupposethatHuronpurchasedanewmachinecosting$400,000forthecustomdepartment.Thismachinewouldreducemachiningtimeandresultinhigherqualitycustomcarburetors.ThenewhourlyrateisshowedintheExhibit5ThecostsforthecustomworkdepartmentinJuly:(1)newrate:57.46*3712*0.7=$149,304(2)theformerrate:55.96*3712=$207,72415/25Exhibit5

Labor:Overhead:Hours:Casting/stamping$54,604$88,4802,528Grinding38,52079,9002,140Machining191,876268,6257,675Customwork57,165=81664*0.7132,690=35*3712*(1-0.1*0.3)+400000/(5*12)2,599=3712*0.7Assembly291,784537,49515,357TOTAL633,9491,107,19030,299Totallaborandoverhead$1,741,139

Newhourlyrate=1,741,139/30299=$57.4616/25Question3(b)Ifthefirstproposedmethodisappliedtothequestion:ThecostsforthecustomworkdepartmentinJuly:(1)thenewhourlyrate:73.04*2599=$189,831(2)theformerhourlyrate:62.48*3712=$231,926laborOverheadHoursCustomwork57,165/2599=$21.99132,690/2599=$51.052599Hourlyrate=21.99+51.05=$73.04perhour17/25Question3(c)在現行成本核實辦法下，新購買機器將會提升定做車間單位時間成本，使之從$55.96提升到$57.46變化幅度較小假如采取第一種計劃成本核實辦法，在車間內歸集各自成本，并計算每個車間單位時間成本，新購買機器也會提升定做車間單位時間成本，并且提升幅度更大，從$62.48提升到$73.04直接人工單位時間成本基本不發生變化，而制造費用單位時間成本顯著提升。結論：采取現行成本核實辦法不能精確反應各車間成本變化情況，只是在平均水平上衡量成本增減變動，精確度較低，不利于成本控制和績效考評,甚至是產品定價和對其他部門收費;假如分開核實每個車間單位時間成本，就能及時反應每個車間成本發生情況，尤其是管理費用使用18/25Question4Usethedatainexhibit3tocalculatethecostofabatchof100modelCS-29:(1)underthepresentcostingmethod:totalcost=126*55.96+4200=$11,250.96(2)underthefirstproposedcostingmethod:totalcost=21*52.97+12*48.14+58*87.52+35*40.19+4200=$12,372.86Thesalesrevenue:100*113=$11,300conclusion:Ifusethepresentcostingmethod,thepricecanbeincreased,thoughthesalesrevenuecancoverthetotalcosts;ifusethefirstproposedcostingmethod,cs-29shouldbedroppedfromtheproductline,itisnotprofitableifthepriceisnotincreased.

19/25Question5WecanusecalculatethecostofCS-29andthecostofCS-30.Whenthepriceisthesame,wecanseethatthecostofCS-30islowerthanthatofCS-30SothecompanymayprobablychosetoproductCS-3020/25Thecostofcs-29

LaborperhourOverheadperhourtotalcostperhourhoursCasting/stamping21.631.3752.9721Grinding1830.1448.1412Machining2562.5287.5258Assembly1921.1940.1935Totallaborandoverhead$8,173totalcosts8173+4200=$12,37321/25Thecostofcs-30

LaborperhourOverheadperhourtotalcostperhourhoursCasting/stamping21.