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
- 固定費と変動費を別々のレートで配賦
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
Activity | Cost | |
High | 350 | 2,300 |
Low | 150 | 1,500 |
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)
Activity | Cost | Fixed cost | |
High | 350 | 2,800 | Δ500 |
Low | 150 | 1,500 |
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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