Sistemi di controllo - Analisi economiche per le decisioni aziendali 3/ed

Analisi dei costi 2/ed

Robert N. Anthony, David F. Hawkins, Diego M. Macr, Kenneth A. Merchant
Copyright 2008 The McGraw-Hill Companies srl

CAPITOLO 7
COSTI STD, SISTEMI A COSTI VARIABILI, COSTI DELLA
QUALIT E COSTI CONGIUNTI
Approach
One of the advantages of standard costs is that a standard cost system requires less recordkeeping than
does an actual cost system. Students have difficulty in accepting this fact. To learn about standard costs
requires an additional intellectual effort on their part, and they equate this effort with the physical effort of
operating a standard cost system. The text explains why the saving in recordkeeping occurs, but the
explanation may well require reinforcement by the instructor.
We have omitted a discussion of waste and spoilage on the grounds that it is inappropriate for a first
course. This is an important, but difficult, topic in practice. Some instructors may wish to add a treatment
of it on their own initiative.
The Black Meter Company description provides a useful vehicle for understanding a standard cost
system; and it may be desirable to discuss it in considerable detail. The description in the text does not
cover every number, but it should be adequate so that the students can deduce for themselves where each
number on the exhibits comes from, and in particular how one exhibit relates to others.
We are sometimes criticized for not being advocates of variable costing systems, as some authors seem to
be. Aside from the fact that we dont view our role as being advocates of particular techniques, we feel
that variable costing finds far more favor in textbooks than in practice. The technique appeared in the
literature over 60 years ago, yet relatively few companies use it today. We interpret this fact not as a
matter of company ignorance or inertia, but rather that companies do not find the system useful enough to
justify the costs of implementing it, which are nontrivial costs. Any company having a flexible budget for
overhead costs can combine the variable portion of the overhead rate with direct labor and material costs
to get an adequate approximation of short-term costs for certain short-term decisions, without
implementing a formal variable costing system. The increased use of investment centers also leads
companies to want to value inventories at full costs (in some companies, full replacement costs) for
management reporting purposes. We have tried to maintain a balanced presentation on this topic, so that
our students upon graduation dont assume that their new employer is ignorant or in the Dark Ages when
they find no variable costing system in that particular organization.
The cost of quality is an evolving topic. Students should be aware of the concepts and related
terminology, but there are no specific techniques to describe as yet. Similarly, students should have
awareness of the issues in joint and by-product costing even if the alternative costing procedures are not
pursued.
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Sistemi di controllo - Analisi economiche per le decisioni aziendali 3/ed
Analisi dei costi 2/ed
Robert N. Anthony, David F. Hawkins, Diego M. Macr, Kenneth A. Merchant
Copyright 2008 The McGraw-Hill Companies srl

Cases
Landau Company contrasts variable costing and full absorption costing.
Problems
Problem 7-1: Limpresa Veronica
a. Overhead rate =
hours
=
labor direct Estimated
overhead Estimated
hours

20,000
$180,000
=$9 per direct labor hour
b. J obs
G H
Direct material .................................................................................... $10,000 $10,000
Direct labor......................................................................................... 28,000 32,000
Overhead............................................................................................. 21,600* 25,200+
Total production costs........................................................................ $59,600 $67,200

*2,400 hours @ $9 =$21,600
+2,800 hours @ $9 =$25,200

c. J ob G J ob H
Production cost................................................................................... $ 59,600 $ 67,200
Selling price (180%)........................................................................... $107,280 $120,960

Problem 7-2: Vt. Sciroppi srl

a. Selling price of sugar1,000 @ $2.00............................................... $2,000.00
Traceable costs (after split-off)........................................................... 280.00
Gross margin....................................................................................... $1,720.00

Total syrup cost:
Process costs ($12,280 +$100,000) ............................................... $112,280
Less sugar gross margin.................................................................. 1720
Cost allocated to syrup.................................................................... $110,560

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Sistemi di controllo - Analisi economiche per le decisioni aziendali 3/ed
Analisi dei costi 2/ed
Robert N. Anthony, David F. Hawkins, Diego M. Macr, Kenneth A. Merchant
Copyright 2008 The McGraw-Hill Companies srl


b. J oint product costs:
Syrup Sugar
Sales value.......................................................................................... $300,000 $2,000
Less costs after split-off ..................................................................... 12,000 280
Adjusted sales value........................................................................... $288,000 $1,720


Cost allocation:
Syrup: 288,000/289,720 x 100,000 = $ 99,406
$99,406 +$12,000 = $111,406

Sugar: 1,720/289,720 x 100,000 = $594
594 +280 = $874





















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Sistemi di controllo - Analisi economiche per le decisioni aziendali 3/ed
Analisi dei costi 2/ed
Robert N. Anthony, David F. Hawkins, Diego M. Macr, Kenneth A. Merchant
Copyright 2008 The McGraw-Hill Companies srl

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Problem 7-3: Monrad Spa

Dati di input:
Costo del venduto (al costo variabile) 750.000
Rimanenze di prodotti finiti (al costo variabile) 75.000
Costi di produzione indiretti non variabili 462.000
Costo del venuto (h di mod) ----> 30.000
Rimanenze p.f. (h di mod) ----> 3.000
Soluzione domanda a:
Coefficiente allocazione (/h mod) 14,0
Rettifica al costo del venduto 420.000
Rettifica alle rimanenze di p.f. 42.000
Soluzione domanda b:
Costi di competenza con il Variable costing:
Costo del venduto (al costo variabile) 750.000
Costi di produzione indiretti non variabili 462.000
1.212.000
Costi di competenza con il Full costing:
Costo del venduto al costo pieno (750000 + 420000) 1.170.000
Differenza fra i due sistemi 42.000
Il sistema Full costing rinvia al futuro (capitalizza) la quota parte di
costi fissi di produzione presente fra le rimanenze di p.f.
Soluzione domanda c:
Costo pieno rimanenze p.f. con il full costing (75000 + 42000) 117.000