管理会计课后习题Ronald Hilton 第六章.docx

管理会计课后习题Ronald Hilton 第六章.docx

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管理会计课后习题RonaldHilton第六章

CHAPTER6

SERVICECOSTING

ANSWERSTOREVIEWQUESTIONS

6.1Thedistinguishingfeaturesofserviceorganisationsrelatetotheiroutputs.Serviceorganisationsdeliverhelp,utilityorcare,orprovideanexperience,informationorotherintellectualcontent.Themajorityofthevaluethattheycreateisintangible.AccordingtoAustraliangovernmentindustryclassifications,theservicesectorspreadsacrosstwelvedifferentindustries.Examplesoftheseincludetheprovisionofcommunicationservices,suchastelephoneandinternetaccess,accommodation,foodandbeverages,andtransport.Incontrasttomanufacturingmostserviceoutputsexhibitthefollowingfeatures:

∙intangible

∙heterogeneous

∙cannotbestored

∙consumedastheyareproduced.

（a）Provisionofelectricity,gasandwaterareservices,eventhoughtheymayinvolvetheprovisionoftangiblegoodsthatcanallbestoredandconsumedlater.However,theyarestoredbytheproviderandaretypicallyconsumedastheyaredeliveredtothecustomer.

（b）Theoutputsofinformationmediaandtelecommunicationservicesareintangible,cannotbestored,areconsumedastheyareproducedand,dependingoncompetitivestrategy,maybemoreorlessheterogeneous.Theproductbeingconsumedisknowledgeandcommunicationfacilities.Informationmediaismostlikelytobehomogeneousbuttelecommunicationservicescanbehomogeneousorheterogeneous.

（c）Educationandtrainingservicesmoreclearlydemonstrateallofthecommonfeaturesofserviceoutputs.

6.2RetailandwholesalebusinessesareincludedintheservicessectoralthoughtheydonotconformexactlytothedefinitionanddistinguishingfeaturesofserviceorganisationsdescribedinQuestion6.1above.Whiletheydoprovidetangiblegoodsforresale,manyofthemalsoprovideservicessuchasfinance,deliveryandafter-salesservice.

6.3Inalibrary,thesalaryofatenuredorpermanentstaffmemberisafixedcost.Thesalaryofasessionalorpart-timestaffmemberisavariablecost.Thecostdriverforthesessionalstaffmemberisthenumberofhoursperweekandthenumberofweeksperyearthattheywork.Thelibrarymanagementcanusethisinformationtocompileabudgetforstaffingcoststhattakesintoaccountthechangingdemandforstaffaccordingtotimeofyear,timeofdayandothercircumstancessuchasschoolholidaysandtheannualleavearrangementsofpermanentstaffthatneedtobecovered.

6.4Anaccountingfirmwillhavedirectcostssuchasthetimeanaccountantworksonacase,thetimethatsupportstaffworkonspecificcasesandthestationeryandmailingcostsforeachcase.Indirectcostsincludeheating,lighting,cleaning,officeequipmentandofficefurniture.Advertisingandotherpromotionalactivitiesarealsoindirectcostsrelatingtotheaccountingfirm.Managementmayusethisinformationtoevaluatethefinancialperformanceofthefirm.

6.5Thevaluechainisasetoflinkedprocessesoractivitiesthatbeginswithacquiringresourcesandendswithproviding（andsupporting）products（i.e.goodsandservices）thatcustomersvalue.AnotherdefinitionprovidedbyPorter（1985,p.34）suggestedthat:

Thevaluechaindisaggregatesafirmintoitsstrategicallyrelevantactivitiesinordertounderstandthebehaviourofcostsandtheexistingandpotentialsourcesofdifferentiation.Afirmgainscompetitiveadvantagebyperformingthesestrategicallyimportantactivitiesmorecheaplyorbetterthanitscompetitors.

Thesegmentsinthevaluechainforaserviceorganisationareshowninthetablebelow.

Segment

Description

Researchanddevelopment

Activitiesundertakentoidentifypotentialnewservicesorserviceproductionprocesses

Design

Activitiestodesignnewservicesorserviceproductionprocesses

Productionanddeliveryofservice

Activitiestoproduceanddelivertheservice.Formanyservices,theseoccursimultaneously,sincemanyservicesareconsumedastheyareproduced.

Marketing

Activitiesundertakento‘position’theserviceinthemarket,aswellassellingandpromotingtheservice.

Customersupport

Activitiesthatsupportcustomersaftertheproduction/deliveryoftheservice

UsingamajorairlinesuchasQantasorVirginBlueasanexample,thevaluechaincanbeillustratedasfollows.

Segment

Examples

Researchanddevelopment

MarketresearchundertakentoidentifydemandforaspecialflightandaccommodationpackagetoRussiaforthe2018FootballWorldCup.

Design

Determiningandlocatingvariouslevelsofaccommodationatdifferentlocations;determiningdepartureandre-arrivallocationsandtimeswithinAustralia;arrangingavailabilityofaircraftandflightcrewsandconfirminglandingandhandlingarrangementsinRussia.

Productionanddeliveryofservice

Bookingandticketingarrangements;facilitatingthecheck-inprocedurespriortodeparture;providingtheflightsthemselves;transfersfromairportandbookingintoaccommodationinRussia;undertakingsimilaractivitiesforthereturnjourney.

Marketing

Determiningappropriatepackagesandprices,promotingthepackagestoexistingandpotentialnewcustomers.

Customersupport

Sincetheserviceisconsumedwiththetrip,therearenoobviousexamplesof‘after-service’activitiesforthisexample.Surveyingcustomersatisfactionlevelsisnotreallysupportingthecurrentservice,butmaybeusefulinidentifyingsimilaropportunitiesinthefuture.

6.6Inmanufacturing,productcostscomprisedirectmaterials,directlabourandmanufacturingoverhead.Directmaterialsanddirectlabour,asdirectcosts,canbetracedtothecostobject.Manufacturingoverhead,asanindirectcost,isallocated.Insomeserviceorganisations,thesecostcategoriesexistinmuchthesamemanner.However,manyserviceorganisationshavelittleornodirectmaterials,andtheirmaincostelementisdirectlabour.Allothercostsaretreatedasindirectoroverheadcosts,includingminormaterialsandconsumablesusedindeliveringtheservice.Inserviceorganisations,upstreamanddownstreamcostsmayalsobeincludedinoverheadcosts,ascostingofservicesisnotinfluencedbyaccountingstandards.

6.7Retailerscanfocusontheirpurchasingactivitiestocreatecompetitiveadvantageby:

∙cuttingout‘middle-men’,i.e.dealingdirectlywithmanufacturers.Thisenablesthemtoreducetheircostsandthereforeoffertheirproductstocustomersatalowerprice（whilemaintainingtheirprofitmargins）

∙usingtheirdirectrelationshipwithmanufacturersto:

-improvethequalityofthegoodsthattheybuy

-obtainproductsthatarealittledifferentfromthoseavailableelsewhere（maybedifferentfeaturesorcolours）

-negotiatelowerpriceswiththemanufacturer.（Thismayalsohavebeenpossiblethroughthe‘middle-men’,althoughthebenefitsofthesequantitydiscountswouldnotnecessarilyhavebeenpassedontoretailers）.

6.8&6.9

Keyfeaturesandexamples,togetherwithappropriatecostingsystemsareshownbelow.

Organisation

Keyfeatures

Examples

Costingsystem

Professionalservicefirm

Mostlyprofessionalstaff（ofteninlargenumbers）butrelativelyfewcustomers.

Emphasisisonhowserviceisdeliveredratherthanwhatisdelivered.

Highdegreeofcustomisationandstaffdiscretionintheserviceproduction/delivery.

Moreofa‘frontoffice’situation,wherestaffinteractdirectlywithcustomers.

Accountingandlegalpractices.

Managementandotherformsofprofessionalconsulting.

Medicalservicesandarchitects.

Jobcosting.

Directcosts（mainlylabour）canbeeasilytracedtojob.

Indirectcosts（overheadincludingminorrawmaterials）allocated,usuallybasedondirectlabour.

Serviceshop

Mediumcontacttimebetweenstaffandcustomers,mediumcustomisationofserviceandmediumdiscretioninwhatserviceisoffered.

Moveawayfrom‘frontoffice’towards‘backoffice’orientation.

Hotelchains,banks,insuranceoffices,cafesandrestaurants.

Hybridcostingisappropriate.

Jobcostingwhereservicesaredifferent（e.g.carrepairs,printing）movingtowardsprocesscosting（ormorelikelyoperationcosting）wheresomepartsofservicearestandardised.

Massserviceentity

Manycustomers,witheachonerequiringlimitedstafftime,littlecustomisationandverylittleopportunityforstaffdiscretion.

Mainlynon-professionalstaff.

Backofficeorientation.

Equipmentofteninvolved.

Emphasisonwhatisdeliveredratherthanhow.

Majortransportfacilitiessuchastrains,planesandbusservices.

Postalandtelecommunicationservices.

Electricityandgasproviders.

Inmanymassservices,similaritiesinservicemeansthatprocesscostingcanbeused.

Modificationsneeded,dependingonthedegreeofdiscretion.

6.10Examplesofpublicservicesthatmaybesuitedtothefollowingcostingapproaches:

（a）Jobcostingismostlikelytobeappropriateforroadbuilding,bridgerepairs,buildinganinfantwelfarecentreandthedevelopmentofplansforanewskatepark.

（b）Processcostingwouldbeappropriateforprocessinglibraryloans,collectingcashfromparkingmachines,monitoringparkingmetersandissuingfines.

（c）Hybridcostingmethodsmaybeneededforservicingtrafficlights,repairingroadsandloppingroadsidetrees.Eachjobisperformedregularlyandwillbesimilarbutwilloftendifferintermsoftime,distancetravelled,materialsusedorequipmentrequired（butnotallofthese）.

6.11TheWIPreportcoverstheperiod30September2001to2June2004.TheWIPtotalof$7235.27hasbeencalculatedbyaccumulatingthechargesforservicesprovided（onlyinAprilandMay2004）toacorporateclient;theservicesareyettobefinalisedandfeesareyettobecharged.Timespentbyvariousmembersofstaffonwork