義守大學管理學院 碩士在職專班

1. 義守大學管理學院碩士在職專班 管理會計學

2. 上課時間 授課教師 聯絡方式 課程資訊簡介 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

3. 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

4. 課程內容 成本概念簡介 課程一：成本會計 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

5. 課程內容 CVP分析 課程二：預算規劃 營業預算 資本預算 電腦操作及個案探討 利潤規劃

6. 課程內容 非例行性決策 課程三：管理會計 責任會計 績效衡量 定價決策 新管理會計技術

7. 參考用書

8. 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?

9. 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?

10. 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?

11. WEEK 1 PMBA An Introduction to Cost Terms and Purposes

12. 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

13. 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

14. 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

15. Cost Examples • Direct Costs • Parts • Assembly line wages • Indirect Costs • Electricity • Rent • Property taxes

16. Factors Affecting Direct/Indirect Cost Classification • Cost Materiality • Availability of Information-gathering Technology • Operational Design

17. 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

18. 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

19. Cost Behavior Summarized Total Dollars Cost per Unit Change in proportion with output More output = More cost Unchanged in relation to output Variable Costs Change inversely with output More output = lower cost per unit Fixed Costs Unchanged in relation to output

20. 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.

21. 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.

22. Different Types of Firms • Manufacturing-sector companies – create and sell their own products • Merchandising-sector companies – product resellers • Service-sector companies

23. 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

24. 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

25. 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

26. 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

27. Cost of Goods Manufactured 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

28. Income Statement Figure carries forward from the Schedule of Cost of Goods Manufactured Period Costs are expensed as incurred

29. Cost Flowchart

30. 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

31. 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

32. 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