Not sure what activities youroverhead costsare going towards? With activity-based costing, product-focused businesses can get into the nitty-gritty details to better allocate expenses. That means you can more accurately analyze your spending—and price your products.
基于活动的成本核算是一个复杂的主题。继续阅读以了解哪种基于活动的成本，如何找到它以及如何帮助您的业务。
什么是基于活动的成本核算？
基于活动的成本核算（ABC）是您可以用来寻找生产成本的系统。它破坏了与生产有关的活动之间的间接成本。ABC系统为生产的每项活动分配成本，例如测试产品的工人。
拥有高间接成本的制造企业使用基于活动的成本来清楚地了解钱的发展。由于ABC给出了特定的生产成本细分，因此您可以看到哪些产品实际上是有利可图的。
通过使用基于活动的成本核算，您可以：
- Take into consideration both the direct and overhead costs of creating each product
- 认识到不同产品需要不同的间接费用
- More accurately set prices
- See which overhead costs you might be able to cut back on
Activity-based costing vs. traditional costing
ABC provides an alternative to traditional costing. Traditional costing applies an average overhead rate to direct production costs based on a cost driver (e.g., hours or volume).
But, some production-related activities use more overhead expenses than others. As a result, traditional costing can give an inaccurate cost of making each product.
Traditional costing is simpler but less specific than activity-based costing. You might consider going with traditional costing if you only make a few products.
You may also use traditional costing for reporting externally (e.g., to investors) and activity-based costing for reporting internally (e.g., to managers).
Benefits and drawbacks of activity-based costing
Although an activity-based costing system gives you accurate production cost details, it can be difficult to implement. That’s why you should consider the pros and cons before deciding if it’s right for your business.
Benefits of activity-based costing
ABC costing can help with:
- Budgeting
- 高架决定
- 产品定价
Budgeting
创建您的预算在一年中，您可能会尝试在收入和外向的钱时尽可能具体。
Activity-based costing can help you to set an accurate budget that breaks down exactly where your money is going—and which products are the most profitable.
高架决定
The ABC system shows you how you use overhead costs, which helps you determine whether certain activities are necessary for production.
基于活动的成本可以帮助您确定浪费钱的位置。如果您发现某些活动的成本超过了他们的费用，则可以找到新的方法来做某事。或者，您可以完全削减步骤（甚至产品）。
产品定价
Another benefit of ABC is accurate product pricing.定价产品can be one of the most difficult decisions you make in business.
Failing to take all of your costs into consideration could result in setting your prices too low. As a result, you might not wind up with a healthy profit margin.
With an ABC system, you can assign costs to each activity in the production process. This shows you全部生产特定产品的成本。您可以使用此数据来设置一个价格，该价格更准确地说明了您创建产品的成本。
Drawbacks of an ABC system
在实施这种类型的成本核算方法之前，请考虑缺点：
- Complex
- Not 100% accurate
Complex
Activity-based costing is more complicated than traditional costing. Instead of general overhead costs and production-related activities, you need to be specific.
员工在活动上有多少时间？那电力呢？您应该如何按活动将公用事业成本拆分？
进入杂草可能会使没有精心制作（并尝试过的）系统的数据很难跟踪数据。更不用说，有些企业没有工作职位和资源来管理ABC系统。
Not 100% accurate
Unfortunately, there isn’t a costing method that gives you a completely accurate breakdown of your costs. So although an ABC system is more accurate and detailed than traditional costing, it isn’t 100% accurate.
例如，ABC系统要求员工跟踪他们在每项活动上花费的时间（例如，研究，生产等）。您的员工可能会错误地计算甚至夸大他们从事一项活动的时间。
Activity-based costing calculation
有兴趣在您的业务中使用ABC系统吗？要使用此成本核算系统，您需要了解将成本分配给活动的过程。
看看可以使用的基于活动的成本核算公式：
(Overhead for Cost Pool / Cost Drivers) X Amount of Activity Cost Driver
现在，让我们退后一步，仔细研究这意味着什么。
A费用池is a group of individual costs associated with an activity. You can create cost pools by identifying the activities that go into creating a product. Once you’ve grouped your costs into a pool, find the total overhead. Keep in mind that there’s no set number of groups you need to have.
Acost driver是控制活动成本的变化的东西。成本驱动力的示例包括单位，人工或机器时间和零件。为每个成本池分配成本驱动力（您可以拥有多个）。
当您将总成本池中的总开销除以总成本驱动力时，您将获得成本驾驶员费率。
Step-by-step breakdown
这是一个故障基于活动成本的步骤：
- 确认创建产品的所有活动（提示：如果您花钱，请添加！）
- 分离each activity into groups (e.g., product line)
- 寻找the total overhead for each cost pool
- Assign活动成本驱动因素（单位，小时，零件等控制成本变化）
- Dividethe total overhead in each group by the total activity cost drivers to get your cost driver rate
- 乘the cost driver rate by the amount of activity cost drivers
Let’s say you allocate $10,000 in overhead to setting up 4,000 machines (your cost drivers). Your cost driver rate would be $2.50 ($10,000 / 4,000). Now, you want to know how much goes toward Product XYZ. Two hundred of the machines you set up were Product XYZ. Your overhead costs for Product XYZ were $500 ($2.50 X 200).
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本文已从2018年8月21日的原始出版日期开始更新。
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