Κόστος: Όροι, Έννοιες και Ταξινομήσεις Κεφάλαιο 2 Managers need to rely upon different classifications of costs for different purposes. The four main purposes emphasized in this chapter include preparing external financial reports, predicting cost behavior, assigning costs to cost objects, and making business decisions. Our initial focus is on manufacturing companies since their basic activities include most of the activities found in other types of business organizations. Nonetheless, many of the concepts developed in this chapter apply to diverse organizations.

Κόστος Παραγωγής Το προϊόν Γενικά Έξοδα Άμεσα Υλικά Άμεση Εργασία Manufacturing costs are usually grouped into three main categories: direct materials, direct labor, and manufacturing overhead. These costs are incurred to make a product. Το προϊόν

Παράδειγμα : Λαμαρίνες και Τοποθέτηση ραδιοφώνου Άμεσα Υλικά Άμεσα Υλικά αποτελούν τη βάση παραγωγής του προϊόντος ή αποτελούν ένα αναπόσπαστο κομμάτι της παραγωγής. Direct materials are raw materials that become an integral part of the finished product and that can be physically and conveniently traced to it. Examples include the aircraft engines on a Boeing 777, the Intel processing chip in a personal computer, the blank video cassette in a pre-recorded video, and a radio in an automobile. Παράδειγμα : Λαμαρίνες και Τοποθέτηση ραδιοφώνου

Παράδειγμα: Η μισθοδοσία των εργατών παραγωγής Άμεση Εργασία Το κόστος εργασίας που απαιτείται για την παραγωγή του προϊόντος και είναι άμεσα συνδεδεμένη με αυτό. Direct labor consists of that portion of labor cost that can be easily traced to a product. Direct labor is sometimes referred to as “touch labor” since it consists of the costs of workers who “touch” the product as it is being made. Παράδειγμα: Η μισθοδοσία των εργατών παραγωγής

Γενικά Έξοδα Παραγωγής Τα έξοδα παραγωγής που δεν ενσωματώνονται άμεσα στο προϊόν. Παράδειγμα: Έμμεση Εργασία και έμμεσα υλικά Μισθοί εργαζομένων έμμεσα στην παραγωγή: Παράδειγμα: συντηρητές μηχανών, καθαριστές, φύλακες ασφαλείας. Βοηθητικά υλικά μικρής αξίας υποστηρικτικά της επεξεργασίας: Παράδειγμα: λιπαντικά, καθαριστικά, κόλλες, βίδες κ.λπ. Manufacturing overhead consists of all manufacturing costs other than direct materials and direct labor. These costs cannot be easily and conveniently traced to products. These costs are also called indirect manufacturing cost, factory overhead, and factory burden. Examples include miscellaneous supplies such as rivets in a Boeing 777; salaries for supervisors, janitors, and security guards; factory facility charges, etc.

Ταξινομήσεις Κόστους Τα έξοδα παραγωγής ταξινομούνται κυρίως ως εξής: Άμεσα Υλικά Άμεση Εργασία Γενικά Έξοδα Παραγωγής (ΓΒΕ) Άμεσο ή Πρώτο Κόστος Κόστος Μετατροπής Prime cost consists of direct materials plus direct labor. Conversion cost consists of direct labor plus manufacturing overhead.

Μη παραγωγικό κόστος Δαπάνες Μάρκετινγκ και πωλήσεων Απαραίτητο κόστος για τη λήψη και την παράδοση των προϊόντων Διοικητικές δαπάνες Αμοιβές και έξοδα στελεχών και υπαλλήλων διοίκησης, A manufacturing company incurs many other costs in addition to manufacturing costs. For financial reporting purposes most of these other costs are typically classified as marketing or selling costs and administrative costs. These costs are also called selling, general and administrative costs, or S, G, and A. Marketing and administrative costs are incurred in both manufacturing and merchandising firms. Marketing costs include all costs necessary to secure customer orders and get the finished product into the hands of the customer. These costs are also referred to as order-getting and order-filling costs. Administrative costs include all executive, organizational, and clerical costs associated with the general management of an organization that are not classified as production or marketing costs.

Κόστος παραγωγής και Κόστος περιόδου Κόστος παραγωγής: Άμεσα Υλικά, Άμεση Εργασία και ΓΒΕ. Κόστος περιόδου: Δαπάνες διοίκησης, Διάθεσης, χρηματοοικονομικές κ.λπ. Αποθέματα Κόστος Πωληθέντων Ισολογισμός Κ.Α.Χ. Πωλήσεις Έξοδα Κ.Α.Χ. Costs can also be classified as period or product costs. Product costs include all the costs that are involved in acquiring or making a product. More specifically, it includes direct materials, direct labor, and manufacturing overhead. Consistent with the matching principle product costs are recognized as expenses when the products are sold. This can result in a delay of one or more periods between the time in which the cost is incurred and when it appears as an expense on the income statement. Product costs are also known as inventoriable costs. The discussion in the chapter follows the usual interpretation of GAAP in which all manufacturing costs are treated as product costs. Period costs include all marketing or selling costs and administrative costs. These costs are expensed on the income statement in the period incurred. All selling and administrative costs are typically considered to be period costs. The usual rules of accrual accounting apply to period costs. For example, administrative salary costs are “incurred” when they are earned by the employees and not necessarily when they are paid to employees.

Άσκηση  Προσδιορίστε ποιες από τις ακόλουθες δαπάνες δεν είναι δαπάνες παραγωγής σε ένα εργοστάσιο A. Αποσβέσεις μηχανών. B. Ενοίκια γραφείων Διοίκησης. C. Αναλώσεις Άμεσων Υλικών. D. Δαπάνη ηλεκτρικής ενέργειας εργοστασίου. E. Προμήθειες πωλήσεων. Which of the following costs would be considered a period rather than a product cost in a manufacturing company?

Άσκηση  Προσδιορίστε ποιες από τις ακόλουθες δαπάνες δεν είναι δαπάνες παραγωγής A. Αποσβέσεις μηχανών. B. Ενοίκια γραφείων Διοίκησης. C. Αναλώσεις Άμεσων Υλικών. D. Δαπάνη ηλεκτρικής ενέργειας εργοστασίου. E. Προμήθειες πωλήσεων. Which of the following costs would be considered a period rather than a product cost in a manufacturing company?

Εμπορικές και Βιομηχανικές δραστηριότητες Εμπορικές . . . Αγορά Έτοιμων προϊόντων (εμπορευμάτων). Πώληση Έτοιμων προϊόντων (εμπορευμάτων. Παραγωγικές . . . Αγορά Υλικών. Παραγωγή και πώληση έτοιμων προϊόντων. «Μεγάλη Αγορά» Merchandising companies purchase finished goods from suppliers for resale to customers. Manufacturing companies purchase raw materials from suppliers and produce and sell finished goods to customers.

Ισολογισμός επιχειρήσεων Εμπορικών Κυκλοφορούν Διαθέσιμα Απαιτήσεις Προπληρωμένα έξοδα Αποθέματα Εμπορευμάτων Παραγωγικών Κυκλοφορούν Διαθέσιμα Απαιτήσεις Προκαταβολές Αποθέματα Υλικών Παραγωγής σε εξέλιξη Έτοιμων Προϊόντων Now, let’s consider similarities and differences on the balance sheet for merchandising and manufacturing companies. Both merchandising and manufacturing companies will likely have Cash, Receivables and Prepaid Expenses. However, merchandising companies do not have to distinguish between raw materials, work in process, and finished goods. They report one inventory number on their balance sheet labeled merchandise inventory. Manufacturing companies report three types of inventory on their balance sheets: raw materials, work in process and finished goods.

Ισολογισμός επιχειρήσεων Εμπορικών Κυκλοφορούν Διαθέσιμα Απαιτήσεις Προπληρωμένα έξοδα Αποθέματα Εμπορευμάτων Παραγωγικών Κυκλοφορούν Διαθέσιμα Απαιτήσεις Προκαταβολές Αποθέματα Υλικών Παραγωγής σε εξέλιξη Έτοιμων Προϊόντων Υλικά προς επεξεργασία. Μερικώς ολοκληρωμένα προϊόντα Now, let’s consider similarities and differences on the balance sheet for merchandising and manufacturing companies. Both merchandising and manufacturing companies will likely have Cash, Receivables and Prepaid Expenses. However, merchandising companies do not have to distinguish between raw materials, work in process, and finished goods. They report one inventory number on their balance sheet labeled merchandise inventory. Manufacturing companies report three types of inventory on their balance sheets: raw materials, work in process and finished goods. Έτοιμα προϊόντα για πώληση.

Άσκηση  Αν τα αρχικά αποθέματα του μήνα ήταν $1,000, οι αγορές του μήνα $100 και πουλήθηκαν $300, πόσα θα είναι τα αποθέματα στο τέλος του μήνα? A. $1,000. B. $ 800. C. $1,200. D. $ 200. $1,000 + $100 = $1,100 $1,100 - $300 = $800 If your inventory balance at the beginning of the month was one thousand dollars, you bought one hundred dollars during the month, and sold three hundred dollars during the month, what would be the balance at the end of the month?

Κ.Α.Χ. Κόστος Πωληθέντων των παραγωγικών μονάδων διαφέρει σημαντικά από το κόστος πωληθέντων των εμπορικών. Merchandising companies calculate cost of goods sold as Beginning Merchandise Inventory plus Purchases minus Ending Merchandise Inventory. For manufacturing companies, the cost of goods sold for a period is not simply the manufacturing costs incurred during the period. Some of the cost of goods sold may be for units completed in a previous period. And some of the units completed in the current period may not have been sold and will still be on the balance sheet as assets. The cost of goods sold is computed with the aid of a schedule of costs of goods manufactured, which takes into account changes in inventories. The schedule of cost of goods manufactured is not ordinarily included in external financial reports, but must be compiled by accountants within the company in order to arrive at the cost of goods sold. We will learn more about a schedule of costs of goods manufactured later in this chapter. Manufacturing companies calculate cost of goods sold as Beginning Finished Goods Inventory plus Cost of Goods Manufactured minus Ending Finished Goods Inventory.

Ροή Υλικών + = _ = Απόθεμα Αρχής €€ Προσθήκες €€€ Διαθέσιμα €€€€€ Αρχής €€ Προσθήκες €€€ + Διαθέσιμα €€€€€ = Αποσύρσεις €€€ _ Διαθέσιμα €€€€€ Απόθεμα τέλους €€ = Before proceeding, it is a good idea to understand that the raw materials, work in process, and finished goods inventories all follow the same logic. They start out with some beginning inventory. Additions are made during the period. At the end of the period, everything that started in the inventory or that was added must either be in the ending inventory or have been transferred out to another inventory account or to cost of goods sold.

Άσκηση  Αν τα αρχικά αποθέματα του μήνα ήταν $1,000, οι αγορές του μήνα $100 και πουλήθηκαν $300, πόσα θα είναι τα αποθέματα στο τέλος του μήνα? A. $1,000. B. $ 800. C. $1,200. D. $ 200. If your inventory balance at the beginning of the month was one thousand dollars, you bought one hundred dollars during the month, and sold three hundred dollars during the month, what would be the balance at the end of the month?

Διαδικασία κόστους παραγωγής προϊόντων Υπολογίζουμε το κόστος των άμεσων υλικών, άμεσης εργασίας και ΓΒΕ που χρησιμοποιήθηκαν στην παραγωγή Υπολογίζουμε το κόστος των προϊόντων που η παραγωγή τους ολοκληρώθηκε στην περίοδο. The schedule of cost of goods manufactured contains the three elements of costs mentioned previously, namely direct materials, direct labor, and manufacturing overhead. It calculates the cost of raw material, direct labor and manufacturing overhead used in production. It also calculates the manufacturing costs associated with goods that were finished during the period.

Τα Υλικά που απορροφώνται από την παραγωγή τα ονομάζουμε Άμεσα Υλικά. Ροή Κόστους Παραγωγής To create a schedule of cost of goods manufactured as well as a balance sheet and income statement, it is important to understand the flow of product costs. Raw material purchases made during the period are added to beginning raw materials inventory. The ending raw materials inventory is deducted to arrive at the raw materials used in production. As items are removed from the raw materials inventory and placed into the production process, they are called direct materials. Τα Υλικά που απορροφώνται από την παραγωγή τα ονομάζουμε Άμεσα Υλικά.

Ροή Κόστους Παραγωγής Το κόστος μετατροπής χρησιμοποιείται για την μετατροπή των υλικών σε προϊόν. To create a schedule of cost of goods manufactured as well as a balance sheet and income statement, it is important to understand the flow of product costs. Raw material purchases made during the period are added to beginning raw materials inventory. The ending raw materials inventory is deducted to arrive at the raw materials used in production. As items are removed from the raw materials inventory and placed into the production process, they are called direct materials.

Ροή Κόστους Παραγωγής Το κόστος παραγωγής περιόδου προστίθεται στο κόστος παραγωγής της αρχής της περιόδου (ημιετοίμων) To create a schedule of cost of goods manufactured as well as a balance sheet and income statement, it is important to understand the flow of product costs. Raw material purchases made during the period are added to beginning raw materials inventory. The ending raw materials inventory is deducted to arrive at the raw materials used in production. As items are removed from the raw materials inventory and placed into the production process, they are called direct materials.

Ροή Κόστους Παραγωγής To create a schedule of cost of goods manufactured as well as a balance sheet and income statement, it is important to understand the flow of product costs. Raw material purchases made during the period are added to beginning raw materials inventory. The ending raw materials inventory is deducted to arrive at the raw materials used in production. As items are removed from the raw materials inventory and placed into the production process, they are called direct materials. Αφαιρώντας το κόστος των ημιετοίμων τέλους προσδιορίζουμε το κόστος των ετοίμων της περιόδου (κόστος παραχθέντων).

Ροή Κόστους Παραγωγής The cost of goods manufactured is added to the beginning finished goods inventory to arrive at cost of goods available for sale. The ending finished goods inventory is deducted from this figure to arrive at cost of goods sold.

Ροή του Κόστους Παραγωγής Κ.Α.Χ. Ισολογισμός Κόστος Παραγωγής Αποθεμάτων ΓΒΕ Παραγωγή σε εξέλιξη Άμεσης Εργασίας Υλικά προς διάθεση Αποθέματα Υλικών Έτοιμα Προϊόντα Κόστος Πωληθέντων Part I All raw materials, work in process, and unsold finished goods at the end of the period are shown as inventoriable costs in the asset section of the balance sheet. Part II As finished goods are sold, their costs are transferred to cost of goods sold on the income statement. Part III Selling and administrative expenses are not involved in making the product; therefore, they are treated as period costs and reported on the income statement for the period the cost is incurred. Διοίκησης & Διάθεσης Κόστος Περιόδου Δαπάνες Διοίκησης & Διάθεσης

Άσκηση  Αρχικό απόθεμα πρώτων υλών ήταν $32,000. Οι προμήθειες του μήνα ήταν, $276,000. Στο τέλος του μήνα υπολογίστηκε το απόθεμα σε $28,000. Ποιο είναι το κόστος των αναλώσεων; A. $276,000 B. $272,000 C. $280,000 D. $ 2,000 Beginning raw materials inventory was thirty two thousand dollars. During the month, two hundred seventy six thousand dollars of raw material was purchased. A count at the end of the month revealed that twenty eight thousand dollars of raw material was still present. What is the cost of direct material used?

Άσκηση  Αρχικό απόθεμα πρώτων υλών ήταν $32,000. Οι προμήθειες του μήνα ήταν, $276,000. Στο τέλος του μήνα υπολογίστηκε το απόθεμα σε $28,000. Ποιο είναι το κόστος των αναλώσεων; A. $276,000 B. $272,000 C. $280,000 D. $ 2,000 Beginning raw materials inventory was thirty two thousand dollars. During the month, two hundred seventy six thousand dollars of raw material was purchased. A count at the end of the month revealed that twenty eight thousand dollars of raw material was still present. What is the cost of direct material used?

Άσκηση  A. $555,000 B. $835,000 C. $655,000 D. Δεν υπολογίζεται. Οι αναλώσεις των υλικών ήταν $280,000. Η άμεση εργασία $375,000 και τα ΓΒΕ ήταν $180,000. Ποιο ήταν το κόστος περιόδου; A. $555,000 B. $835,000 C. $655,000 D. Δεν υπολογίζεται. Direct materials used in production totaled two hundred eighty thousand dollars. Direct labor was three hundred seventy five thousand dollars and factory overhead was one hundred eighty thousand dollars. What were total manufacturing costs incurred for the month?

Άσκηση  A. $555,000 B. $835,000 C. $655,000 D. Δεν υπολογίζεται. Οι αναλώσεις των υλικών ήταν $280,000. Η άμεση εργασία $375,000 και τα ΓΒΕ ήταν $180,000. Ποιο ήταν το κόστος περιόδου; A. $555,000 B. $835,000 C. $655,000 D. Δεν υπολογίζεται. Direct materials used in production totaled two hundred eighty thousand dollars. Direct labor was three hundred seventy five thousand dollars and factory overhead was one hundred eighty thousand dollars. What were total manufacturing costs incurred for the month?

Άσκηση  A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Δεν υπολογίζεται. Παραγωγή σε εξέλιξη αρχής $125,000. Κόστος περιόδου $835,000. Παραγωγή σε εξέλιξη τέλους $200,000 . Ποιο το κόστος παραχθέντων; A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Δεν υπολογίζεται. Beginning work in process was one hundred twenty five thousand dollars. Manufacturing costs incurred for the month were eight hundred thirty five thousand dollars. There were two hundred thousand dollars of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month?

Άσκηση  A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Δεν υπολογίζεται. Παραγωγή σε εξέλιξη αρχής $125,000. Κόστος περιόδου $835,000. Παραγωγή σε εξέλιξη τέλους $200,000 . Ποιο το κόστος παραχθέντων; A. $1,160,000 B. $ 910,000 C. $ 760,000 D. Δεν υπολογίζεται. Beginning work in process was one hundred twenty five thousand dollars. Manufacturing costs incurred for the month were eight hundred thirty five thousand dollars. There were two hundred thousand dollars of partially finished goods remaining in work in process inventory at the end of the month. What was the cost of goods manufactured during the month?

Άσκηση  Τα έτοιμα προϊόντα αρχής ήταν $130,000. Το κόστος παραχθέντων $760,000. Τα έτοιμα τέλους $150,000. Ποιο το κόστος πωληθέντων; A. $ 20,000. B. $740,000. C. $780,000. D. $760,000. Beginning finished goods inventory was one hundred thirty thousand dollars. The cost of goods manufactured for the month was seven hundred sixty thousand dollars. And the ending finished goods inventory was one hundred fifty thousand dollars. What was the cost of goods sold for the month?

Ταξινόμηση κόστους για πρόβλεψη συμπεριφοράς του Πως το κόστος αντιδρά σε μεταβολές του επιπέδου δραστηριότητος εντός των σχετικών ορίων; Όλα τα μεταβλητά κόστη μεταβάλλονται κατ’ αναλογία. Όλα τα σταθερά έξοδα παραμένουν ανεξάρτητα της δραστηριότητος Managers often need to be able to predict how costs will change in response to changes in activity. The activity might be the output of goods or services or it might be some measure of activity internal to the company such as the number of purchase orders processed during a period. In this chapter, nearly all of the illustrations assume that the activity is the output of goods or services. In later chapters, other measures of activity will be introduced. While there are other ways to classify costs according to how they react to changes in activity, in this chapter we introduce the simple variable and fixed classifications. Just about any cost will change if there is a big enough change in activity. There is some controversy concerning the proper definition of the “relevant range.” Some refer to the relevant range as the range of activity within which the company usually operates. We refer to the relevant range as the range of activity within which the assumptions about variable and fixed costs are valid. Either definition could be used—our choice was dictated by our desire to highlight the notion that fixed costs can change if the level of activity changes enough.

Συνολικό μεταβλητό κόστος Το συνολικό κόστος της τηλεφωνικής διάλεξης περιλαμβάνει σταθερό και μεταβλητό κόστος ανάλογο της διάρκειας ομιλίας. Λεπτά ομιλίας Συνολική Χρέωση Μεταβλητό κόστος Συνολικό κόστος Total variable cost varies in direct proportion to changes in the level of activity. For example, your long distance telephone bill may be based on how many minutes your talk—the total bill varies with the number of minutes used. Σταθερό Κόστος

Ταξινόμηση κόστους για πρόβλεψη συμπεριφοράς του It is helpful to think about variable and fixed cost behavior in a two by two matrix, as illustrated here. Take a few minutes and review this summary of cost behavior for variable and fixed costs.

Έλεγχος  Ποιο από τα πιο κάτω κόστη είναι μεταβλητά αναλόγως των παγωτών χωνάκι που πουλάει η εταιρία Baskins & Robbins; Ο Λογαριασμός ΔΕΗ. B. Ο μισθός του Διευθυντού. C. Tο κόστος παγωτού. D. Το κόστος των χαρτοπετσετών. Which of the following costs would be variable with respect to the number of cones sold at a Baskins and Robbins shop? (There may be more than one correct answer.)

Έλεγχος  Ποιο από τα πιο κάτω κόστη είναι μεταβλητά αναλόγως των παγωτών χωνάκι που πουλάει η εταιρία Baskins & Robbins; A. Ο Λογαριασμός ΔΕΗ. B. Ο μισθός του Διευθυντού. C. Tο κόστος παγωτού. D. Το κόστος των χαρτοπετσετών. Which of the following costs would be variable with respect to the number of cones sold at a Baskins and Robbins shop? (There may be more than one correct answer.)

Καταλογισμός κόστους στα παραγόμενα Άμεσο κόστος Κόστος που καταλογίζεται άμεσα και εύκολα στα παραγόμενα. Παράδειγμα: Άμεση εργασία και άμεσα υλικά Έμμεσο κόστος Κόστος που παρουσιάζει δυσκολίες στον καταλογισμό του στα παραγόμενα Παράδειγμα: ΓΒΕ A cost object is anything for which cost data are desired including products, customers, jobs, organizational subunits, etc. For purposes of assigning costs to cost objects costs are classified two ways: Direct costs are costs that can be easily and conveniently traced to a unit of product or other cost object. Examples of direct costs are direct material and direct labor. Indirect costs are costs that cannot be easily and conveniently traced to a unit of product or other cost object. An example of an indirect cost is manufacturing overhead. Common costs are indirect costs incurred to support a number of cost objects. These costs cannot be traced to any individual cost object.

Ταξινόμηση κόστους για λήψεις αποφάσεων Κάθε απόφαση έχει τουλάχιστον δύο επιλογές. Στη λήψη αποφάσεων λαμβάνονται υπόψη τα κόστη που διαφέρουν ανάλογα των εναλλακτικών λύσεων. Τα υπόλοιπα τα αγνοούμε. It is important to realize that every decision involves a choice between at least two alternatives. The goal of making decisions is to identify those costs that are either relevant or irrelevant to the decision. Costs and benefits that differ between alternatives are relevant in a decision. All other costs and benefits are irrelevant and can and should be ignored.

Διαφορές Κόστους και Εσόδων Οι διαφορές στα κόστη και τα έσοδα διαφέρουν μεταξύ εναλλακτικών. Παράδειγμα: Η αμοιβή από την εργασία σου είναι $1,500 το μήνα. Σου προσφέρεται νέα εργασία στη διπλανή πόλη με αμοιβή $2,000 το μήνα. Τα έξοδα μετάβαση είναι $300 το μήνα. Differential costs (or incremental costs) is a difference in cost between any two alternatives. A difference in revenue between two alternatives is called differential revenue. Differential costs can be either fixed or variable. For example, assume you have a job paying one thousand five hundred dollars per month in your hometown. You have a job offer in a neighboring city that pays two thousand dollars per month. The commuting cost to the city is three hundred dollars per month. In this example, the differential revenue is five hundred dollars and the differential cost is three hundred dollars. Διαφορά εσόδων: $2,000 – $1,500 = $500 Διαφορά κόστους: $300

Κόστος ευκαιρίας Το δυνητικό όφελος που χάνεις μεταξύ δύο επιλογών. Παράδειγμα: Εάν δεν παρακολουθούσες το μεταπτυχιακό και εργαζόσουν θα είχες έσοδο $15,000 το χρόνο. Το κόστος ευκαιρίας για το μεταπτυχιακό σου είναι $15,000. Opportunity cost is the potential benefit that is given up when one alternative is selected over another. These costs are not usually entered into the accounting records of an organization, but must be explicitly considered in all decisions.

Μη ανακτήσιμο κόστος Μη αναστρέψιμο κόστος είναι αυτό που έχει ήδη πραγματοποιηθεί και δεν μπορεί να αλλάξει. Αυτό δεν πρέπει να το λαμβάνουμε υπόψη στη λήψη αποφάσεων. Παράδειγμα: Αγόρασες πριν 2 χρόνια αυτοκίνητο έναντι $10,000. Το κόστος αυτό αποτελεί μη αναστρέψιμο κόστος είτε οδηγείς το αυτοκίνητο είτε όχι, είτε το πουλήσεις είτε όχι. A sunk cost is a cost that has already been incurred and that cannot be changed by any decision made now or in the future. Since sunk costs cannot be changed and therefore cannot be differential costs, they should be ignored in decision making. While students usually accept the idea that sunk costs should be ignored on an abstract level, like most people they often have difficulty putting this idea into practice.

Έλεγχος  Στην επιλογή μέσου μετακίνησης (ιδιωτικό αυτοκίνητο ή δημόσιο μέσο μεταφοράς) είναι το εισιτήριο στοιχείο κόστους σχετικό με την απόφαση; A. Ναι B. Οχι Take a minute and read the information on this slide. Should the cost of the train ticket affect the decision of whether you drive or take the train to Portland?

Έλεγχος  Στην επιλογή μέσου μετακίνησης (ιδιωτικό αυτοκίνητο ή δημόσιο μέσο μεταφοράς) είναι το εισιτήριο στοιχείο κόστους σχετικό με την απόφαση; A. Ναι B. Οχι Take a minute and read the information on this slide. Should the cost of the train ticket affect the decision of whether you drive or take the train to Portland?

Έλεγχος  Στην επιλογή μέσου μετακίνησης (ιδιωτικό αυτοκίνητο ή δημόσιο μέσο μεταφοράς) είναι τα τέλη κυκλοφορίας του αυτοκινήτου σου στοιχείο κόστους σχετικό με την απόφαση; A. Ναι B. Οχι Take a minute and read the information on this slide. Should the cost of the train ticket affect the decision of whether you drive or take the train to Portland?

Έλεγχος  Στην επιλογή μέσου μετακίνησης (ιδιωτικό αυτοκίνητο ή δημόσιο μέσο μεταφοράς) είναι τα τέλη κυκλοφορίας του αυτοκινήτου σου στοιχείο κόστους σχετικό με την απόφαση; A. Ναι B. Οχι Take a minute and read the information on this slide. Should the cost of the train ticket affect the decision of whether you drive or take the train to Portland?

Άσκηση  Στην υπόθεση ότι πουλάς το αυτοκίνητό σου σε τιμή €5,000, θεωρείς ότι ή τιμή αυτή είναι ανακτήσιμο κόστος? A. Ναι. B. Όχι. Suppose that your car could be sold now for five thousand dollars. Is this a sunk cost?

Άσκηση  Στην υπόθεση ότι πουλάς το αυτοκίνητό σου σε τιμή €5,000, θεωρείς ότι ή τιμή αυτή είναι ανακτήσιμο κόστος? A. Ναι. B. Όχι. Suppose that your car could be sold now for five thousand dollars. Is this a sunk cost?

Σύνοψη ταξινομήσεων του κόστους Για Χρηματοοικονομικές αναφορές Για προϋπολογισμούς Για καταλογισμούς Για λήψη αποφάσεων We have looked at the cost classifications used for financial reporting, predicting cost behavior, assigning costs to cost objects, and making business decisions. Now, let’s look at how to classify idle time, overtime, and fringe benefits.

Κόστος Εργασίας και Νεκροί χρόνοι Ζημιές μηχανών Διάθεση υλικών Διακοπή ενέργειας Το κόστος εργασίας σε νεκρούς χρόνους αποτελεί ΓΒΕ. Machine breakdowns, material shortages, power failures and the like result in idle time. The labor costs incurred during idle time are ordinarily treated as manufacturing overhead. This enables the costs to be spread across all the production rather than the units in process when the disruptions occur.

Οι αμοιβές υπερωριών για όλες τις βιομηχανίες συνήθως αποτελούν ΓΒΕ Υπερωρίες Οι αμοιβές υπερωριών για όλες τις βιομηχανίες συνήθως αποτελούν ΓΒΕ The overtime premiums for all factory workers are usually considered to be part of manufacturing overhead. This is done to avoid penalizing particular products or customer orders simply because they happen to fall on the tail end of the daily production schedule.

Πρόσθετες αμοιβές Πρόσθετες αμοιβές όπως ατομική ασφάλεια, διάφορα πριμ κ.λπ Labor fringe benefits costs are employment-related costs paid by an employer such as insurance programs, retirement plans, and supplemental unemployment programs. They also include the employer’s share of Social Security, Medicare, workers’ compensation, federal employment tax, and state unemployment insurance. These costs often add up to thirty to forty percent of an employee’s base pay. Some companies include all of these costs in manufacturing overhead. Other companies opt for the conceptually superior method of treating fringe benefit expenses of direct laborers as additional direct labor costs. Άλλες επιχειρήσεις τα θεωρούν ΓΒΕ Άλλες επιχειρήσεις τα θεωρούν προσθετικά κόστη στη άμεση εργασία.

Παραγωγή βάσει προδιαγραφών ποιότητας Κόστος ποιότητος Παραγωγή βάσει προδιαγραφών ποιότητας The term quality has many meanings. Quality can mean that a product has many features not found in other products; it can mean that it is well-designed; or it can mean that it is defect-free. In this appendix, the focus is on the presence or absence of defects. Quality of conformance is the degree to which the actual product or service meets its design specifications. Anything that does not meet design specifications is a defect and is indicative of low quality of conformance.

Κόστη καταλληλότητας και αποφυγής βλαβών Κόστος αποφυγής Υπολειτουργίες μιας παραγωγικής δραστηριότητος για αποφυγή προβλημάτων There are four broad categories of quality costs: prevention costs, appraisal costs, internal failure costs, and external failure costs. Prevention costs are incurred to support activities whose purpose is to reduce the number of defects. Appraisal costs are incurred to identify defective products before the products are shipped to customers. Κόστος ελέγχου Έλεγχοι καταλληλότητας των παραδιδόμενων προϊόντων

Κόστη εσωτερικών και εξωτερικών λαθών Κόστος εσωτερικών λαθών Προβλήματα που προσδιορίζονται πριν την παράδοση Internal failure costs are incurred as a result of identifying defects before they are shipped to customers. External failure costs are incurred as a result of defective products being delivered to customers. Κόστος εξωτερικών λαθών Προβλήματα που προσδιορίζονται μετά την παράδοση

Παραδείγματα Κόστους ποιότητας Κόστος αποφυγής Εκπαίδευση Κύκλοι ποιότητας Στατιστικές αναλύσεις Κόστος ελέγχου Έλεγχος υλικών Έλεγχος ετοίμων Απόσβεση ελαττωματικών Εσωτερικά λάθη Φύρες Ελαττωματικά Επισκευές Εξωτερικά λάθη Ελλειπής εξυπηρέτηση Εγγυήσεις Απώλειες Here are some examples of each type of quality cost.  Prevention costs include quality training, quality circles, and statistical process control activities. Appraisal costs include testing and inspection of incoming materials, final product testing, and depreciation of testing equipment. Internal failure costs include scrap, spoilage, and rework. External failure costs include the cost of field servicing and handling customer complaints, warranty repairs, and lost sales arising from reputation of poor quality.

Κατανομή του Κόστους Ποιότητας Όταν η ποιότητα των προδιαγραφών είναι χαμηλή, το συνολικό κόστος ποιότητας είναι υψηλό και αποτελείται από εξωγενή και εσωγενή προβλήματα. Οι εταιρίες μπορούν να μειώσουν το συνολικό κόστος ποιότητας εστιάζοντας την προσοχή τους στην πρόληψη και την αξιολόγηση. Η μείωση κόστους από την εξάλειψη ατελειών καλύπτει το κόστος της πρόληψης και των διαδικασιών αξιολόγησης Here are four key concepts about the relationship between the four types of quality costs. When the quality of conformance is low, total quality cost is high and most of this cost consists of internal and external failure costs. Total quality costs drop rapidly as the quality of conformance increases. Companies reduce their total quality costs by focusing their efforts on prevention and appraisal because the cost savings from reduced defects usually overwhelm the costs of additional prevention and appraisal. Total quality costs are minimized when the quality of conformance is slightly less than one hundred percent. This is a debatable point in the sense that some experts believe that total quality costs are not minimized until the quality of conformance is one hundred percent.

Quality cost reports provide an estimate of the financial consequences of the company’s current defect rate. A quality cost report details the prevention, appraisal, internal failure, and external failure costs that arise from a company’s current quality control efforts. When interpreting a cost of quality report managers should look for two trends. First, increases in prevention and appraisal costs should be more than offset by decreases in internal and external failure costs. Second, the total quality costs as a percent of sales should decrease.

Quality Cost Reports: Graphic Form Quality reports can also be prepared in graphic form. Quality cost reports can also be prepared in graphic form. Managers should still look for the same two trends whether the data is presented in a graphic or table format.

Uses of Quality Cost Information Help managers see the financial significance of defects. Help managers identify the relative importance of the quality problems. Uses of quality cost information include the following.   It helps managers see the financial significance of defects. It helps managers identify the relative importance of the quality problems faced by the company. It helps managers see whether their quality costs are poorly distributed. In general, costs should be distributed more toward prevention and to a lesser extent appraisal than toward failures. Help managers see whether their quality costs are poorly distributed.

Limitations of Quality Cost Information Simply measuring quality cost problems does not solve quality problems. Results usually lag behind quality improvement programs. Limitations of quality cost information include the following.   Simply measuring and reporting quality cost problems does not solve quality problems. Results usually lag behind quality improvement programs. Initially, prevention and appraisal cost increases may not be offset by decreases in failure costs. The most important quality cost, lost sales arising from customer ill-will, is often omitted from quality cost reports because it is difficult to estimate. The most important quality cost, lost sales, is often omitted from quality cost reports.

ISO 9000 Standards ISO 9000 standards have become an international measure of quality. To become ISO 9000 certified, a company must demonstrate: A quality control system is in use, and the system clearly defines an expected level of quality. The system is fully operational and is backed up with detailed documentation of quality control procedures. The intended level of quality is being achieved on a sustained basis. The International Organization for Standardization, based in Geneva Switzerland, has established quality control guidelines known as the ISO nine thousand standards. For a company to become ISO nine thousand certified by a certifying agency it must demonstrate that:   A quality control system is in use, and the system clearly defines an expected level of quality, The system is fully operational and is backed up with detailed documentation of quality control procedures, and The intended level of quality is being achieved on a sustained basis. Although the ISO nine thousand standards were developed in Europe they have become widely accepted elsewhere throughout the world including the United States.

End of Chapter 2 In this chapter we learned that costs can be classified in a number of ways—depending on the purpose of the classification. It is important to note that the classifications of costs are not mutually exclusive. That is, a particular cost may be classified in many different ways—depending on the purpose of the classification. You may want to review the different cost classifications before continuing to the next chapter.