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Chapter15
支援部門成本、共同 成本及收入之分攤
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學習目標
1. 區別單一費率法與雙重費率法 2. 了解選擇預算分攤率或實際分攤率,以及選擇預 算使用量或實際使用量的動機 3. 採用直接法、梯形法及相互分攤法分攤支援部門 成本 4. 採用獨支分攤法或增額分攤法分攤共同成本 5. 當合約償付金額係依實際支出成本計算時,了解 合約中對成本規定的重要性。 6. 了解套裝產品如何提升收入分配問題,及其方法
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區別單一費率法與雙重費率法

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了解選擇預算分攤率或實際分攤率,以及選 擇預算使用量或實際使用量的動機

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分攤支援部門成本 page 565
營業部門(operating department)
又稱生產部門(production department), 直接 將價值附加於產品或服務上。

支援部門(support department)
又稱為服務部門(service department),提供服 務協助其他內部部門(營業部門與其他服務部 門),例如資訊系統部門與廠房維修部門。
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分攤支援部門成本(續)
支援部門成本分攤給營業部門常遇到兩個問 題:
(1) 固定成本應分攤給營業部門嗎? (2) 若分攤固定成本,對於固定與變動成本分攤是

否應以相同方式分攤?
→可使用的分攤方法:
單一費率成本分攤法(single-rate method)與雙重費 率成本分攤法(dual-rate method)
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單一費率與雙重費率法
單一費率法(single-rate method)
並不區分固定與變動成本,係以單一成本分攤基 礎下,相同的單位成本分攤率,將每個成本庫的 成本(支援部門)分攤至成本標的(營業部門)。

雙重費率法(dual-rate method)
係將每個成本庫的成本再一分為二,即一個變動 成本庫及一個固定成本庫,每個成本庫使用不同 的成本分攤基礎。
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單一費率與雙重費率方法的比較
單一費率法:
優點:簡單,執行成本低

page 568

缺點:誤將包含固定成本的單一費率當做一項 變動成本,當部門在制訂自製或外購決策時可 能導致部門採取對公司不利的外購決策。

雙重費率法:
優點:可提醒管理人員,固定成本和變動成本 習性之不同,此資訊可使部門作出對自己與公
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司有利的決策。
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單一費率與雙重費率法(續)
採用單一費率法或雙重費率法時,
以「費率(分攤率)*使用量」 將支援部門成本分攤至營業部門 費率=成本/各部門使用量的加總

可選擇:
費率:預算費率或實際費率 使用量:預算使用量或實際使用量

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預算與實際費率的比較 page 569
實際費率之缺點:
造成使用單位的不確定性。 使用單位需到期末才知道費率。

預算費率之優點:
可讓使用單位預先知道確定的分攤率,進而決 定要求的服務數量,甚至決定委外或自己供給 (若公司政策允許)! 激勵支援部門改善效率:任何不利的成本差異 將由支援部門承擔。
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預算與實際使用量的比較 page 570
預算費率*(實際使用量or預算使用量)
變動成本:偏好實際使用量,可激勵使用部門改 善效率,避免過度消費支援部門(造成浪費) 固定成本:偏好實際使用量
預算使用量
優點:有利於使用部門預先規劃 缺點:誘使使用部門低估預計的使用量,造成其他使用 部門多分攤成本

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採用直接法、梯形法及相互分攤法 分攤支援部門成本

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多個支援部門之成本分攤 page 572
以Castleford Engineering 工程公司為例,該 公司依實際產能製造發電廠所使用之引擎,並 在製造設備中設有兩個支援部門與兩個營業部 門:
支援

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2012

支援

支援部門

支援提供

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直接法(Direct method) page 572
只將各支援部門成本分攤給營業部門,不將支 援部門的成本分攤給其他支援部門
優點:
簡單,不需預測某支援部門使用其他支援部門支援 量之多寡。

缺點:
忽略了支援部門間交互提供的服務,因此易導致營 業部門成本不精確的估計。
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直接法(釋例)
支援部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 ? $ 6,300,000 ? ? ? 資訊部門 $ 1,452,150 營運部門 機器部 $ 4,000,000 ? ? ? 組合部 $ 2,000,000 ? ? ?

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直接法(釋例)
支援部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 ?
6,000 6,000+ 10,000

營運部門 資訊部門 $ 1,452,150 機器部 $ 4,000,000 2,362,500 ? ? ? ? 組合部 $ 2,000,000 ? ? ?

$

6,300,000 (6,300,000)

$6,300,000 ×

= $2,362,500
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直接法(釋例)
支援部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 ?
10,000 6,000+ 10,000

營運部門 資訊部門 $ 1,452,150 機器部 $ 4,000,000 2,362,500 ? ? ? ? 組合部 $ 2,000,000 3,937,500 ? ?

$

6,300,000 (6,300,000)

$6,300,000 ×

= $3,937,500
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直接法(釋例)
支援部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 0 $ 6,300,000 (6,300,000) (1,452,150) 0 資訊部門 $ 1,452,150 營運部門 機器部 $ 4,000,000 2,362,500 1,290,800 $ 7,653,300 組合部 $ 2,000,000 3,937,500 ? ?

$1,452,150 ×

4,000 4,000+ 500

= $1,290,800
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直接法(釋例)
支援部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 0 $ 6,300,000 (6,300,000) (1,452,150) 0 資訊部門 $ 1,452,150 營運部門 機器部 $ 4,000,000 2,362,500 1,290,800 $ 7,653,300 組合部 $ 2,000,000 3,937,500 161,350 $ 6,098,850

$1,452,150 ×

500 4,000+ 500

= $161,350
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2012

支援
支援部門

支援部門

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梯形法(step-down method) page 573
又稱順序分攤法(sequential allocation method) 依順序將支援部門成本分攤給其他支援部門或 營業部門(並非所有的相互支援都會被分攤成 本)。
順序的決定 提供其他支援部門的服務佔總服務之比例最高 者先分攤。 金額較大者先分攤。
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梯形法(step-down method)
6000

$6,300,000 ×

4000+6000+10000

= $1,890,000
營運部門

服務部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 0
4000

資訊部門 $ 1,452,150 1,260,000 ? ?

機器部 $ 4,000,000 1,890,000 ? ?

裝配部 $ 2,000,000 3,150,000 ? ?

$

6,300,000 (6,300,000)

$6,300,000 ×

4000+6000+10000

= $1,260,000
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梯形法(step-down method)
服務部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 0 $ 6,300,000 (6,300,000) 資訊部門 $ 1,452,150 1,260,000 (2,712,150) 0 營運部門 機器部 $ 4,000,000 1,890,000 ? ? 裝配部 $ 2,000,000 3,150,000 ? ?

新的總數 = 原來的資訊部成本$1,452,150 加上從維修部分配過來的 $1,260,000
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梯形法(step-down method)
$2,712,150 ×
服務部門 維修部門 分攤前部門成本 維修部成本分攤 資訊部成本分攤 分攤後總成本 0
4000
4000+500

500
4000+500

= $301,350
營運部門

資訊部門 $ 1,452,150 1,260,000 (2,712,150) 0

機器部 $ 4,000,000 1,890,000 2,410,800 $ 8,300,800

裝配 組合部

$

6,300,000 (6,300,000)

$ 2,000,000 3,150,000 301,350 $ 5,451,350

$2,712,150 ×

= $2,410,800
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2012

支援

支援部門

支援部門

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相互法(reciprocal method)
在分攤支援部門成本給營業部門時,承認所有支 援部門間相互提供支援時所發生成本。
解聯立方程式: PM = $6,300,000 + 0.1IS IS = $1,452,150 + 0.2PM 1. 假設PM為工廠維修部門完全相互分攤後成本 (complete reciprocated cost) 2. 假設IS 為資訊系統部門完全相互分攤後成本 完全相互分攤後成本
指支援部門個別成本加上所有部門間相互分攤之成 本。
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相互法(reciprocal method)
IS = $2,767,500 PM = $6,576,750 資訊系統部門之完全相互分攤後成本為$2,767,500, 接著將該成本分攤至其他支援部門與營業部門:

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相互法(reciprocal method)
支援部門

因為支援成本的分攤金額是分攤到所有使用支援 的支援與營業部門,而非僅考慮營業部門。 差額為支援部門間的分攤成本總額。
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2012

支援

支援部門

支援部門

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各種分攤方法總覽
支援 支援

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各種分攤方法總覽(續)
使用機器部門200 機器小時與裝配部門50 個直接 人工小時之成本補償合約,在三種方法下,分攤 至合約的製造費用成本分別為:
直接法:$97,200 [( 每小時 $425 × 200 小時)+(每小 時 $244 × 50 小時) ] 梯形法:103,100 [( 每小時 $461 × 200 小時)+(每小 時 $218 × 50 小時)] 相互法:102,150 [(每小時 $455 × 200 小時)+(每小 時 $223 × 50 小時) ]
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小結:
相互分攤法是最精確的方法 因它考慮到所有服務部門之間的相互提供服 務。
優點:
1. 2.

強調服務部門的完全相互分攤成本 強調完全相互分攤成本與部門之預算或已發生 成本有何不同

直接法與梯形法
優點:易於計算與了解。
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採用獨支分攤法或增額分攤法分攤 共同成本

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分攤共同成本
共同成本(common cost)
是由兩個或兩個以上的使用者共用設備、執行活 動或有相似的成本標的的成本。 對使用者而言,共同成本較支付個別成本為低。

目的:讓每個使用者能以合理方式分攤共同成 本。 分攤共同成本的方法有兩種:獨支法及增額法

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分攤共同成本(續)
人在西雅圖的Jason Stevens 受雇主邀請至 Albany面試,並順道接受位於途中的芝加哥雇 主的面試
西雅圖 – Albany的飛行成本為$1,200 西雅圖 – 芝加哥的飛行成本為 $800 西雅圖 – Albany – 芝加哥的飛行成本為 $1,500 此趟飛行成本$1,500為共同成本,同時有益於 兩位雇主
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獨支成本分攤法
獨支成本分攤法(stand-alone cost-allocation method)
將每一成本使用者視為獨立個體,作為決定成本 分攤之權數。 被認為公平之處 每位雇主按獨支成本比例分攤 共同成本。

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獨支成本分攤法(範例)
以共同飛行成本$1,500 為例,個別(獨支)來回 機票價格($1,200 + $800)可用來決定成本分 攤權數:

38

增額成本分攤法
增額成本分攤法(incremental cost-allocation method)
將成本標的的使用者,按其使用程度排序,然後以排序順 位分攤成本給使用者。 成本標的排序第一之使用者稱為主要單位(主要團體), 先視為獨支個體分攤成本。 排序第二的使用者為第一增額單位(第一增額團體),分 攤由兩個使用者而非一個使用者所增加之額外成本。 排序第三的使用者稱為第二增額單位(又稱為第二增額團 體),分攤由三個使用者而非兩個使用者所增加之額外成 本,以此類推。
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增額成本分攤法(範例)
設Albany 雇主被視為主要團體,因為這是 Stevens 在計畫前往芝加哥面試前,早就規劃 要去的,則其成本分攤為:

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增額成本分攤法(續)
增額法下,主要單位通常分攤最多的共同成本 某些情況下,增額單位是新成立的組織,增額 法藉由負擔較低的相關共同成本,則可增加這 些增額單位短期之生存機會。
此法的爭議是當共同成本金額龐大時,每一使 用單位都希望自己為後續的增額單位。

41

當合約償付金額係依實際支出成本計算 時,了解合約中對成本規定的重要性。

42

與美國政府訂立合約
美國政府多以下列兩種方法之一償付與其訂立合 約者:
1.未經分析實際合約成本資料,以設定之價格支


2.分析實際合約成本資料後支付

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與美國政府訂立合約(續)
所有與任何美國政府機構簽約者皆需遵循成本 會計準則委員會(Cost Accounting Standards Board, CASB)所頒行之成本會計準則。 CASB 有絕對的權力制定、頒布、修正政府合 約以及廢除會計準則及解釋,這些標準是為達 成管理美國境內所簽訂的合約,在衡量成本、 指派及分攤成本時達到統一性與一致性。
44

訂價之公平性
可允許成本(allowable cost)
即一種訂立合約所涉及各方皆 同意將其列入償付價款之成 本。

45

了解套裝產品如何提升收入分配問 題,及其方法

46

套裝產品及收入分攤
套裝產品(bundled product)
一套由兩個或兩個以上產品或服務的組合,以一個 價格出售,而套裝組合內的各個產品也單獨銷售, 各有其「獨支」售價。

套裝產品的價格通常小於單獨購買個別產品後加 總之價格。 當部門管理人員對個別產品的收入或利潤負責 時,套裝產品收入就要分配給套裝內各個單項產 品。
47

收入分攤及套裝產品(範例)
Supersoft 公司開發、銷售與服務三種軟體組件:
1. 文書大師,是文書處理軟體——36個月前出版。 2. 試算大師,是試算表軟體——18個月前出版。 3. 財務大師,是一種預算和現金管理的軟體—— 6個 月前出版。

48

收入分攤及套裝產品(範例)
Supersoft 個別銷售這三種軟體,並且也搭配 成套裝產品銷售。 Supersoft 公司將銷售套裝產品(稱為「整組銷 售」)收入分配給各單項產品。

49

收入分配方法
Supersoft 應如何分配套裝產品收入到個別產 品項目上?
兩種主要的收入分配方法為獨支法與增額法。

2012 年,銷售三種「獨支」產品及「套裝」 產品,其出售價格如下:

50

51

獨支收入分配法
獨支收入分配法(stand-alone revenueallocation method)
利用套裝組合內個別產品之資料,求得權數後, 再將套裝收入分配到個別產品之上。

試將文書大師與財務大師組為一套,售價 $280。獨支法下三種權數如下:

52

獨支收入分配法(續)
1. 售價
產品個別售價為文書大師 $125,財務大師 $225。分配套裝收入 $280 到這兩種產品的權數 為:

53

獨支收入分配法(續)
2. 單位成本
本法利用個別產品單位成本(在本例中為單位製造 成本)來決定分配收入的權數。

54

獨支收入分配法(續)
3. 實體單位
在分配套裝收入至個別產品時,給予套裝內產品 相同權數。 文書與財務套裝產品中包括兩種產品,每項產品 權數為50%,作為套裝收入分配基礎。

55

哪種方法較好?
售價為權重
係以顧客願意為個別產品支付的價格為考量 點。

使用收入資料作為權重
使用單位成本或實體單位為權重,較能契合 「利益取得」之特性。

當其他方法都不能使用時(如售價不穩定或個 別產品之單位成本難以計算)
最後才使用實體單位收入分配法。
56

增額收入分配法
增額收入分配法(incremental revenueallocation method)
由管理人員依決定之標準將套裝組合中個別產品 排序 諸如依套裝產品中產品之暢銷程度,再利用此一 排序將套裝產品收入分配到個別產品上。 排名第一的產品稱為主要產品,排名第二的產品 稱為第一增額產品,以此類推。
57

增額收入分配法(續)
如何決定產品排名?
1. 向顧客調查在他們決定購買套裝產品時,

套裝內個別產品之相對重要性。
2. 使用最近套裝產品內,個別產品的獨支銷

售績效資料判定。
3. 由高階管理當局依其知識和直覺來決定排

名。
58

增額收入分配法(範例)
設文書大師設定為主要產品,若套裝收入多過 主要產品之獨支收入,則主要產品分配之收入 金額為獨支收入的100%。 套裝產品售價 $280 大於文書大師之獨支收入 $125 文書大師分配到 $125 收入 剩下之 $155($280 - $125)收入則分配給財務 大師
59

增額收入分配法(範例)

若套裝收入小於或等於主要產品之獨支收入, 則套裝收入100% 分配給主要產品,套裝內所 有其他產品所分配收入為零。
60

增額收入分配法(範例)
設財務大師設定為主要產品,文書大師為第一 增額產品,因此文書與財務大師套裝組合增額 收入分攤法下的收入分攤為:

61

其他收益分配方法
例如可由總裁自行決定各產品得分配收入的權數 優點:
分攤時排序可突顯出產品之機會成本與價值 一旦選定排序,分攤過程就非常容易。

缺點:
排序之選定可能相當困難,且易引起部門間無 謂之爭論
62

63…...

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