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Cost Term,
Concepts, andClassifcations
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Learning Objectives
You should be able to: Identiy and eamples o each o the three
basic manuacturing cost categories!
"istinguish bet#een product costs and periodcosts and give eamples o each! $nderstand the di%erences bet#een variables
costs and fed costs! $nderstand the di%erences bet#een direct
and indirect costs!
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&rocess o 'anagement
Decision
MakingDirecting
ControlPlanning
Managers need cost information to
perform each of these functions.
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Cost Classifcations
Cost behavior meansho# a cost #ill reactto changes in the
level o businessactivity!
Total variable costschange #hen activity
changes! Total fed costs remain
unchanged #henactivity changes!
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Cost Classifcations
Cost behavior meansho# a cost #ill reactto changes in the
level o businessactivity!
Total variable costschange #hen activity
changes! Total fed costs remain
unchanged #henactivity changes!
Activities that
cause costs to be
incurred are called
cost drivers.
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Total (ariable Cost )ample
Your total long distance telephone bill isbased on ho# many minutes you tal*!
Minutes Talked
T o t a l L
o n g D i s t a n c e
T e l e
p h o n e B i l l
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(ariable Cost &er $nit)ample
Minutes Talked
! e
r M i n u t e
T e l e p h
o n e " h a r g e
The cost per long distance minute tal*ed isconstant! +or eample, - cents per
minute!
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#
Total +ied Cost )ample
Your monthly basic telephone billprobably does not change #hen you
ma*e more local calls!
$umber o% Local "alls
M o n
t h l & B a s i c
T e l e p h o n e B i l l
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+ied Cost &er $nit )ample
$umber o% Local "alls
M o n t h l & B a s i c T e l e p h o
n e
B i l l p e r L o c a l " a l l
The average cost per local call decreasesas more local calls are made!
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Cost Classifcations
Summary of Variable and Fied Cost !ehavior
Cost "n #otal Per $nit
#otal variable cost changes Variable cost per unit
Variable as activity level changes. remains the same over
%ide ranges of activity.
#otal fied cost remains Fied cost per unitFied the same even %hen the goes do%n as activity
activity level changes. level goes up.
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Cost .ehavior /uestion
Fixed costs are usually characterized by:
a. Unit costs that remain constant.
b. Total costs that increase as activity decreases.
c. Total costs that increase as activity increases.
d. Total costs that remain constant.
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Fixed costs are usually characterized by:
a. Unit costs that remain constant.
b. Total costs that increase as activity decreases.
c. Total costs that increase as activity increases.
d. Total costs that remain constant.
Cost .ehavior /uestion
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Cost .ehavior /uestion
Variable costs are usuallycharacterized by:
a. Unit costs that decrease as activity increases.
b. Total costs that increase as activity decreases.
c. Total costs that increase as activity increases.
d. Total costs that remain constant.
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Variable costs are usuallycharacterized by:
a. Unit costs that decrease as activity increases.
b. Total costs that increase as activity decreases.
c. Total costs that increase as activity increases.
d. Total costs that remain constant.
Cost .ehavior /uestion
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Identiying Cost "rivers
Cost Driver &les
Activity Cost Driver
Machining operations Machine hoursSetup Setup hours
Production scheduling Manufacturing orders
"nspection Pieces inspected
Purchasing Purchase ordersShop order handling Shop orders
Valve assembly support Customer re'uisitions
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"irect and Indirect Costs
"irect costs
Costs that can beeasily and
conveniently tracedto a product ordepartment!
)ample: cost o
paint in the paintdepartment o anautomobile assemblyplant!
Indirect costs
Costs that must beallocated in order to
be assigned to aproduct ordepartment!
)ample: cost o
national advertisingor an airline isindirect to aparticular 0ight!
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1 cost can be direct to the department,but indirect to units o productproduced in the department! )ample: department manager2s salary!
Tracing costs directly to departments orproducts acilitates responsibilityaccounting!
"irect and Indirect Costs
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'anuacturing Costs
The
!roduct
Manu%acturing
)*erhead
Direct
Labor
Direct
Material
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"irect 'aterial
&le)
Steel used to
manufacture
the automobile.
(a% material that is used to make*
and can be conveniently
traced* to the finished product.
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All other manufacturing costs
'anuacturing Overhead
Materials used to support
the production process.&les) lubricants andcleaning supplies used inan automobile assembly
plant.
Indirect
Labor
Indirect
Material
)ther
"osts
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All other manufacturing costs
'anuacturing Overhead
Cost of personnel %ho
do not %ork directly onthe product. &les)maintenance %orkers* ,anitors and security
guards.
Indirect
Labor
Indirect
Material
)ther
"osts
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All other manufacturing costs
'anuacturing Overhead
&les) depreciation
on plant and e'uipment*property taes*insurance* utilities*
overtime premium* andunavoidable idle time.
Indirect
Labor
Indirect
Material
)ther
"osts
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Classifcations o Costs in'anuacturing Companies
!rime
"ost
"on*ersion
"ost
'anuacturing costs are otencombined as ollo#s:
DirectMaterial
DirectLabor
Manu%acturing)*erhead
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'anuacturing Cost +lo#s
Manufacturing
-verhead
(a% MaterialMaterial Purchases
Direct abor
Balance +heet "osts In*entories
Selling and
Administrative
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'anuacturing Cost +lo#s
Manufacturing
-verhead
(a% Material
+ork in Process
Material Purchases
Direct abor
Balance +heet "osts In*entories
Selling and
Administrative
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'anuacturing Cost +lo#s
Manufacturing
-verhead
(a% Material
+ork in Process
Finished
/oods
Material Purchases
Direct abor
Balance +heet "osts In*entories
Selling and
Administrative
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'anuacturing Cost +lo#s
Income
+tatement
,-penses
Manufacturing
-verhead
(a% Material
+ork in Process
Finished
/oods
Cost of
/oodsSold
Material Purchases
Direct abor
Balane +heet "osts In*entories
Selling and
Administrative
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'anuacturing Cost +lo#s
Manufacturing
-verhead
(a% Material
+ork in Process
Finished
/oods
Cost of
/oodsSold
Material Purchases
Direct abor
Balance +heet "osts In*entories
Income
+tatement
,-penses
Selling and
Administrative
Selling and
Administrative!eriod ,-penses
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'anuacturing Cost +lo#s
Selling and
Administrative
Selling and
Administrative!eriod ,-penses
Manufacturing
-verhead
(a% Material
+ork in Process
Finished
/oods
Cost of
/oodsSold
Material Purchases
Direct abor
Balance +heet "osts In*entories
Income
+tatement
,-penses
Material* labor and
manufacturing
overhead costsremain in inventory
until the product is
sold* so they are
sometimes calledinventoriable costs.
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'anuacturing Cost +lo#s
Manufacturing
-verhead
(a% Material
+ork in Process
Finished
/oods
Cost of
/oodsSold
Selling and
Administrative
Material Purchases
Direct abor
Balance +heet "osts In*entories
Income
+tatement,-penses
Selling and
Administrative!eriod ,-penses
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3chedule o Cost o 4oods'anuactured
et0s look at aSchedule of Cost of
/oods Manufactured for
(ingo Percussion "nstruments.
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
2-9
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
Computation of Cost of (a% Material $sed
(a%7material inventory* 8anuary 1 12*2224
Add) Purchases of ra% materials 122*222
(a% material available for use 112*222
Deduct) (a% material inventory* December 91 3*222
(a% material used 123*2224
2-9
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
"nclude all direct labor
costs incurred during the
current period.
2-9
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
Computation of #otal Manufacturing -verhead
"ndirect material :*2224
"ndirect labor 1;*222 Depreciation on factory 32*222
Depreciation on e'uipment 52*222
$tilities 13*222
"nsurance 3*222
#otal manufacturing overhead 113*2224
2-9
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
!eginning %ork7in7process inventory is
carried over from the
prior period.
2-9
Exh.
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(ingo Percussion "nstruments
Schedule of Cost of /oods Manufactured
(a% material used 123*2224
Direct labor 522*222
#otal manufacturing overhead 113*222
#otal manufacturing costs 652*2224
Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224
Deduct) +ork7in7process inventory* December 91 92*222
Cost of goods manufactured 613*2224
3chedule o Cost o 4oods'anuactured
&nding %ork7in7process inventory
contains the cost of unfinished
goods* and is reported in the current
assets section of the balance sheet.
2-9
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<o% let0s look at an income
statement for (ingo
Percussion "nstruments.
Income 3tatement or a'anuacturer
Exh.
2 9
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Income 3tatement or a'anuacturer
(ingo Percussion "nstruments
"ncome StatementFor the =ear &nded December 91* 1>?>
Sales revenue ;22*2224
ess) Cost of goods sold 653*222
/ross margin 5;3*2224
Selling and administrative epenses 1;3*222
"ncome before taes 122*2224
"ncome ta epense 62*222
<et income @2*2224
2-9
3
Exh.
2 9
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(ingo Percussion "nstruments
"ncome StatementFor the =ear &nded December 91* 1>?>
Sales revenue ;22*2224
ess) Cost of goods sold 653*222
/ross margin 5;3*2224
Selling and administrative epenses 1;3*222
"ncome before taes 122*2224
"ncome ta epense 62*222
<et income @2*2224
Income 3tatement or a'anuacturer(ingo Percussion "nstruments
Schedule of Cost of /oods Sold
For the =ear &nded December 91* 1>?>
Finished7goods inventory* 8an. 1 :2*2224
Add) Cost of goods manufactured 613*222
Cost of goods available for sale 6>3*222
Deduct Finished7goods inventory* Dec. 91 ;2*222
Cost of goods sold 653*2224
2-9
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)nd o Chapter 5