Part 1 Section D.3. Overhead Costs 間接費

Determining the Level of Activity　活動基準の決定
間接部門費の配賦基準
予定配賦か実際配賦か
補助部門費の配賦
Estimated Fixed and Variable Costs　固定費と変動費の推定
1. High-Low Points Method　高低点法

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