Part 1 Section D.3. Overhead Costs 間接費

Determining the Level of Activity 活動基準の決定

  • Supply denominator level concepts
    • Theoretical or ideal capacity
    • Practical capacity (currently attainable capacity)
  • Demand denominator level concepts
    • Master budget capacity utilization (expected actual capacity utilization)
    • Normal capacity utilization
Activity
Level
What
It Is
Impact of
Using It
Best
Used For
Normal
Capacity
utilization
The level of activity
that will be achieved
in the long run, taking
into account seasonal
changes
in the business
as well as cyclical changes.
→ 長期の需要を考慮
This is the level
of activity that
will satisfy
average customer
demand
over 2 to
3 years.
This is required by
U.S. GAAP.
Long-run
Planning

中長期計画
Practical
Capacity

(Currently
attainable)
The theoretical activity
level reduced by
allowances for unavoidable
interruptions
such as
shutdowns for holidays or
scheduled maintenance
but not decreased for any
expected decrease in sales
demand.
→生産都合のみ考慮
This is greater than
the level that will be
achieved and will
result in an
under-application
of manufacturing
overhead.
Pricing
decisions

値決め
Master budget
capacity
utilization

(expected
actual
capacity
utilization)
The amount of output
actually expected during
the next budget period
based on expected demand.
→来年の需要を考慮
Results in a different
overhead rate for
each budget period
because of increases
or decreases in planned
production due to
expected increases or
decreases in demand.
Developing
the master
budget

Current
performance
measurement
Theoretical,
or ideal,
capacity
The level of activity that will
occur if the company
produces at its absolute
most efficient
level at all

times.
→生産都合のみ考慮
A company will not be
able to achieve this,
and if that level is used
to calculate the overhead
application rate,
manufacturing overhead
will be underapplied
because the resulting
application rate will be
too low.
very little use

間接部門費の配賦基準

  • Single-Rate Method 単一基準配賦法
    • 固定費と変動費をひとつに合わせて配賦
  • Dual-Rate Method 複数基準配賦法
    • 固定費と変動費を別々のレートで配賦
      • 予算レート × 予算時間
      • 予算レート × 実際時間

予定配賦か実際配賦か

  • Actual rate 実際配賦
  • Predetermined rate 予定配賦

補助部門費の配賦

Estimated Fixed and Variable Costs 固定費と変動費の推定

●いわゆる固変分解。USCMAでは、高低点法と最小二乗法による回帰分析で解く

High-Low Points Method 高低点法

1.時系列による過去実績から、Activity level と Total Cost の一番高いものと一番低いものを選び出す

ActivityCost
High3502,300
Low1501,500

2-1. 変動費単価法

変動費単価 = Δトータルコスト ÷ Δ活動レベル

@VC = (2300 – 1500) ÷ (350 – 150) = 800 ÷ 200 = @4

Total cost = VC + FC なので、
1500 = @4 × 150 + FC より、FC = 900

2-2. 連立方程式法

TCH = 2300 = 350 × VC + FC
TCL = 1500 = 150 × VC + FC

上式より、VC = @4, FC = 900

1-1. Total cost の増分が固定費と判明しているケース(捻った出題)

ActivityCostFixed cost
High3502,800Δ500
Low1501,500

問題文に、「activity が200 増えたら、固定費が 500 増える」と記述されている場合、
変動費単価を出すための式にトータルコスト:2,800 から 500 を差し引いて、2,300 に補正してから、方式1 or 方式2で @VC を求める

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