天才カリスマ経営戦略コンサルタント大澤隆之の会計学講座

IQ169 人が思いつかないような全く新しい切り口からの経営戦略を提案する、カリスマコンサルタント大澤隆之のブログ

天才 カリスマ 経営戦略コンサルタント 大澤隆之  管理会計

経営戦略コンサルタント

大澤隆之

です

 

小さい頃は雪とか降ると楽しかったけど

最近は、めんどくさいと思ってしまう

今日この頃です

 

 

今回は復習もかねて行きましょう

 

 

This is the memorandum to explain applying overhead costs to each job based on a number of predetermined rates.

 

It is difficult and time-consuming to allocate a wide variety of different types of costs. You can allocate FOH easily to apply overhead costs to each job based on a number of predetermined rates when you calculate predetermined rates with the past data.

 

In LilyBeth Corporation, overhead costs includes a wide variety of different types of costs, it is better to apply overhead costs to each job based on a number of predetermined rates.

 

If you have any further question, please be free to contact me.

 

 

 

Actual overhead rate

Predetermined overhead rate budgeted activity level

 

 

The use of predetermined overhead rates in determining the cost of a job is an often used alternative to relying on actual overhead costs. A predetermined rate allows overhead to be assigned immediately during the period in which the services are provided. Thus, managers have more timely information available for decision-making purposes. Data is available for pricing decisions and to determine the profitability of the various services rendered to clients.

 

Because lilyBeth is interested in determining an accurate cost for each individual project, and its overhead includes a wide variety of different types of costs, it would be beneficial for the company to use predetermined rates to better manage and understand the costs incurred in its service.

 

 

 

 

This is the memorandum to explain the Activity-Based-Costing, and how it can benefit XYZ corporation.

 

Activity-Based-Costing allocates Overhead costs to activity, and it will help management to understand how the activity itself is working well.

 

The factory overhead costs takes up a large portion of its product costs, it can benefit XYZ corporation

 

If you have any further question, please let me know.

 

 

従来 DM,DL中心 FOHもDLH、DL、MHで配賦

→部門より細かいactivityに分けて集計、全ての原価は長期的に何らかの活動に直接跡付け可能

⇒nonvalue-adding activitiesの識別と除去

 

 

Activity-Based-Costing allows managers to attribute costs to activities and products more accurately than traditional cost accounting methods. The activities responsible for the cost can be identified and passed on to users only when the product or service uses the activity.

Firstly, major activities are identified in the process system. Secondly, cost pools are created for groups of activities that can be allocated together. Thirdly, cost drivers are identified. After determining the cost drivers, rates are calculated. The rates are then applied to the respective cost drivers for each product or service that is being considered. The overhead cost per unit is then derived by dividing the total cost for the product by the total product units.

 

Because Factory Overhead takes up a large portion of XYZ’s product costs, XYZ may obtain benefits from application of ABC; improvement in reasonableness of cost allocation and finding ways of reducing costs.

 

 

 

 

This is memorandum to explain the purpose of job costing system.

 

A job order costing is the costing method that is used usually for special order is produced. The total cost used is calculated individually.

 

It can benefit to Wilson electronics to use a job costing system, whenever a special order was being produced.

 

If you have any further question, please be free to contact me.

Sincerely,

 

 

 

In a job costing system, costs are accumulated individually by job. A job is more appropriate for production of a unique item – such as the manufacture of goods specifically designed for an identified customer. Each cost is measured when the resources are used. These costs are then assigned to individual jobs in a logical manner such as by the number of direct labor hours worked.

 

Wilson Electronics has always used a process costing, but process costing is more appropriate for production of large quantities of homogeneous goods. It would therefore be more appropriate for Wilson to use job costing for special orders, as this method provides information important to managing profitability and setting prices for outputs by determining the actual costs incurred on each job or each special order.

 

 

 

 

 

This is the memorandum to explain the operation and objectives of a process cost accounting system.

 

Process cost accounting system is more appropriate for the company producing a large amount of homogeneous goods. The cost is allocated totally not individually.

 

Because company officers plan to begin producing shirt in much larger quantities, process cost accounting can benefit the Saginaw Corporation.

 

If you have any further question, please be free to contact me.

Sincerely,

 

 

 

Process cost accounting is a method of accumulating and assigning costs to units or production in companies that manufacture large quantities of homogeneous products such as cookies, bricks, paper products, or shirts.

 

In simplest terms, a process cost accounting system computes the average cost of a unit produced. Departmental manufacturing costs such as direct material and direct labor are divided by the number of units produced to arrive at this average.

 

Saginaw’s sales and production of shirts has grown recently, and you plan to begin production of shirts in much larger quantities. As compared to job costing system use to accumulate cost per production in smaller batches, process costing may be more appropriate if the same kinds of shirts are produced continuously in large quantities.

 

 今日のニュース

 

https://headlines.yahoo.co.jp/hl?a=20180205-00010000-fukui-l18

以下抜粋

 

『過度な部活動指導に起因する教員の長時間労働が問題となり、「ブラック部活」という言葉も生まれている。スポーツ庁は1月、中学校の部活について、学期中は週2日以上を休養とするなどのガイドラインの骨子案を示した。「膨大な時間外活動、休日返上など部活問題を解決すれば、過労死ラインを越える教師の働き方は変わる」―。現場からは切実な声が聞こえてくる。』

 

 

今回は直接のコメントは控える

この手の問題は、時流の影響を受け、その時々で、極端に傾きやすいということだけ言わせてもらいたい。

 

いつだって本当の真実は、特定の状況や、特定の事象に左右されないものであって、

何か1つのことで流されたり、

たまたま作られた誘導に左右されたりするものではない。

 

これは国民性なのか

マスコミの問題なのか

それとも人間の問題なのか

本質もを見つめて、何が正しいか自分で判断する前に、感情や環境に流されやすい

 

確かに

自分で判断するのは、

前提となる知識も必要だし、判断枠組みも必要になる

 

勉強をしないバカや怠け者には到底無理なことだろう

 

しかし、それでいいのか?

 

1人1人が自分の価値観に基づいて、考えるように出来ること

それが本来の民主主義の基本であり、

教育の基本だと思うのだが

いかがか。

 

元教師として

少し熱く語らせて頂いた。

 

元教師

GTO

 

天才

カリスマ

経営戦略コンサルタント

大澤隆之