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An Introduction to Cost Terms and Purposes
成本名詞與成本目的介紹
成本與管理會計講義
郭翠菱 老師
教科書 ：Horngren’s Cost Accounting: A Managerial Emphasis, 17th edition;
Datar and Rajan; Pearson Education; 2021.
© 2021 Pearson Education. All rights reserved.
1
LEARNING OBJECTIVES
Define and illustrate a cost object
Distinguish between direct costs and indirect costs
Explain variable costs and fixed costs
Interpret unit costs cautiously
Distinguish inventoriable costs from period costs
Illustrate the flow of inventoriable and period costs
Explain why product costs are computed in different ways for
different purposes
8. Describe a framework for cost accounting and cost
management
1.
2.
3.
4.
5.
6.
7.
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LEARNING OBJECTIVES
1. Define and illustrate a cost object
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Basic Cost Terminology
基本的成本專有名詞
 Cost成本– sacrificed resource to achieve a specific
objective為了達成某一特定目標，所犧牲或放棄之經
濟資源
 Actual cost實際成本– a cost that has occurred已發生
之成本
 Budgeted cost預算成本– a predicted cost預測之成本
 Cost object成本標的– anything of interest for which a
cost is desired可單獨衡量成本之任何對象或單位
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Cost Object Examples at Tesla
Exhibit 2.1 Examples of Cost Objects at Tesla
Cost Object
Illustration
Product
A Tesla Model 3 vehicle
Service
Telephone hotline providing
information and assistance to Tesla
stores and galleries支援經銷商的電話熱
線
Project
R&D project on an electric Tesla truck
Customer
The Dubai Road and Transport
Authority (RTA), which is building a
large fleet of electric taxis電動計程車車
隊 in the city
Activity
Setting up machines for production or
maintaining production equipment安
裝生產機器
Department
Worker health and safety department
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Basic Cost Terminology
基本的成本專有名詞
 Cost accumulation成本累積– a collection of cost data
in an organized manner經由會計制度對組織內之成本
資料作有系統地蒐集
 Cost assignment成本指派– a general term that
includes gathering accumulated costs to a cost object.
This includes係一通用名詞，包括：
 Tracing accumulated costs with a direct relationship
to the cost object and將所累積成本中與成本標的有直接
關係者加以追溯至成本標的，及
 Allocating accumulated costs with an indirect
relationship to a cost object將所累積成本中與成本標
的有間接關係者加以分攤至成本標的
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Q. Tanner Co. management desires cost information
regarding their Rawhide brand. The Rawhide brand
is a(n)
a. cost object.
b. cost driver.
c. cost assignment.
d. actual cost.
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LEARNING OBJECTIVES
2. Distinguish between direct costs and indirect costs
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Direct & Indirect Costs
直接與間接成本
 Direct costs直接成本– can be conveniently and
economically traced (tracked) to a cost object與某特定
成本標的有關，並可採經濟可行（成本效益）之方法
將該成本追溯至成本標的之成本。
 Indirect costs間接成本– cannot be conveniently or
economically traced (tracked) to a cost object. Instead
of being traced, these costs are allocated to a cost
object in a rational and systematic manner與某特
定成本標的有關，但無法以經濟可行（成本效益）之
方法將該成本追溯至成本標的之成本，而是以合理且
有系統的方法將成本分攤至特定的成本標的。
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Tesla: Assigning Costs to a Cost Object
（ Exhibit 2-2）
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Direct & Indirect Costs
直接與間接成本
 Direct cost categories直接成本分類include direct
materials 直接材料and direct manufacturing labor
直接人工. Direct materials are materials that go into
the production of the product. Direct labor is the
wages paid to workers who spend time working on the
product.
 Indirect costs間接成本are frequently referred to as
factory overhead, manufacturing overhead, or
some similar term. These costs include supervisor
salaries, supplies, or other costs incurred in the factory
that are not direct materials or direct labor.
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Cost Examples成本釋例
 Direct Costs直接成本
 Parts零件
 Assembly line wages組裝線之薪資
 Indirect Costs間接成本
 Electricity電力
 Rent租金
 Property taxes財產稅
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Factors Affecting Direct / Indirect Cost
Classification影響直接/間接成本分類之因素
 Cost Materiality成本之重要性: The smaller the
amount of the cost, the less likely that it is
economically feasible to trace that cost to a particular
cost object.
 Availability of information-gathering technology
資訊蒐集科技之可用性: For example bar-code(條
碼） technology has made it possible to trace just
about any material used in the manufacturing process.
 Operational Design作業之設計: A cost used
exclusively（專屬） for a specific cost object can be
readily traced.
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Q. The cost of replacement light bulbs on campus would
be a direct cost to a college but would need to be
allocated as an indirect cost to
a. departments.
b. buildings.
c. schools.
d. individual student instruction.
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LEARNING OBJECTIVES
3. Explain variable costs and fixed costs
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Cost Behavior成本習性
 Variable costs變動成本– changes in total in
proportion to changes in the related level of activity
or volume當攸關之作業活動或數量總額之水準改變時，
成本總額也會隨之做等比例變動之成本
 Fixed costs固定成本– remain unchanged in total
regardless of changes in the related level of activity or
volume在某既定時間範圍內，不論相關之總作業活動
或數量如何改變，其成本總額都不會改變之成本。
 Costs are fixed or variable only with respect to a
specific activity or a given time period指成本為固定或
是變動的係基於某一項特定作業或某一段特定期間而
言
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Cost Behavior continued成本習性（續）
 Variable costs變動成本– are constant on a per-unit
basis. If a product takes 5 pounds of materials each, it
stays the same per unit regardless of one, ten or a thousand
units are produced每單位之變動成本保持不變。如果每一
個產品耗費五磅的材料，則不管生產數量為一個、十個或
是一千個，每單位之變動成本還是保持不變。
 Fixed costs固定成本– when expressed on a per-unit
basis, fixed costs would decline with an increase in
activity. As more units are produced, the same fixed cost
is spread over more and more units, reducing the cost per
unit當生產的單位越多時，固定成本的總額保持不變，但
每單位的固定成本會隨著生產數量的增加而持續減少。
 Fixed costs change inversely with the level of production.
As more units are produced, the same fixed cost is spread
over more and more units, reducing the cost per unit.
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Cost Behavior Summarized
成本習性總結
Variable Costs
Variable Costs
Total Dollars
Dollars
Total
Change in
in
Change
proportion with
with
proportion
output
output
Cost per
Per Unit
Unit
Unchanged in
relation to output
Moreoutput
output==More
Morecost
cost
More
Fixed Costs
Fixed Costs
Change
Change inversely
inversely with
Unchanged in
with output
Unchanged in
output
= lower cost
relation to output More output
cost
relation to output More output = lower
per unit
per unit
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成本習性總結
Total
Dollars
總金額
Cost
per Unit
每單位成本
Change in proportion
Variable
Costs
變動成本
隨著產量成正比例
with output
變動
More output = More cost
越多產量 = 越多成本
固定成本
Fixed Costs
保持不變
Unchanged in
relation to output
保持不變
Unchanged in relation
to output
Change inversely with
隨著產量成反比例
變動 output
More output = lower cost
per unit
越多產量 = 越少單位成本
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Cost Behavior Examples
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Cost Behavior Examples
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Cost Behavior Visualized
Exhibit 2-3
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Other Cost Concepts其他成本概念
 Cost Driver成本動因– a variable that causally affects costs
over a given time span在於既定時間範圍中，會影響成本總
額變動之變數，如作業活動水準或數量。
 Relevant Range攸關範圍– the band of normal activity
level (or volume) in which there is a specific relationship
between the level of activity (or volume) and a given cost係
指某特定區間，在該區間內作業水準或數量與成本之特定
關係維持有效。
 For example, fixed costs are considered fixed only within
the relevant range.例如：固定成本只有在攸關範圍內才
會保持固定 。
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Relevant Range Illustrated
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Illustration of Fixed Cost Within Relevant Range
Exhibit 2-4
2020
運載里程數
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Multiple Classification of Costs
 Costs may be classified as:
 Direct / Indirect, and
 Variable / Fixed
 These multiple classifications give rise to important
cost combinations:
 Direct & Variable
 Direct & Fixed
 Indirect & Variable
 Indirect & Fixed
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Multiple Classification of Costs,
Visualized for a Car Manufacturer
Exhibit 2-5
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Q. What is the total fixed cost of the shipping
department of EZ-Mail Clothing Co. if it has the
following information for 2012?
$800,000 75% of
 Salaries
employees on guaranteed contracts
$400,000 depending on
 Packaging
size of item(s) shipped
$500,000 depending on
 Postage
weight of item(s) shipped
 Rent of warehouse space
$250,000 annual lease
a. $850,000
b. $900,000
c. $1,050,000
d. $1,950,000
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LEARNING OBJECTIVES
4. Interpret unit costs cautiously
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A Cost Caveat成本警告
 Unit costs should be used cautiously. Since unit costs
change with a different level of output or volume, it
may be more prudent to base decisions on a total
dollar basis.應該謹慎地使用單位成本。因為單
位成本隨著產出水準或數量改變，而基於總金
額基礎的決策，應更謹慎。
 Unit costs that include fixed costs should always
reference a given level of output or activity.
 Unit Costs are also called Average Costs
 Managers should think in terms of total costs rather
than unit costs.
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A Cost Caveat成本警告
 Fixed costs, when expressed on a unit basis can be
misleading. For example, if fixed costs are $25,000 and
you manufacture 5.000 units, fixed costs are $5 per
unit. When production increases to 6,250 units, total
fixed costs remain at $25,000, but the unit cost
declines to $4.
 Avoid using the higher unit cost when production level
changes.
 Unit costs that include fixed costs should always
reference a given level of output or activity.
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Q. Morton Graphics successfully bid on a job printing
standard notebook covers during the year using last
year’s price of $0.27 per cover. This amount was calculated
from prior year costs, noting that no changes in any costs
had occurred from the past year to the current year. At the
end of the year, the company manager was shocked to
discover that the company had suffered a loss. “How
could this be?” she exclaimed. “We had no increases in
cost and our price was the same as last year. Last year we
had a healthy income.” What could explain the company’s
loss in income this current year?
a. Their costs were all variable costs and the amount
produced and sold increased.
b. Their costs were mostly fixed costs and the amount
produced this year was less than last year.
c. They used a different cost object this year than the
previous year.
d. Their costs last year were actual costs but they used
budgeted costs to make their bids.
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LEARNING OBJECTIVES
5. Distinguish inventoriable costs from period costs.
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Accounting Distinction Between
Costs區分成本
 Inventoriable costs存貨成本– product
manufacturing costs. These costs are capitalized as
assets (inventory) until they are sold and transferred to
Cost of Goods Sold.於發生時屬於資產負債表之資
產性質，而後只於銷售時方將之轉至銷貨成本
之所有成本。
 Period costs期間成本– have no future value and are
expensed as incurred.沒有未來價值，一旦發生立
即費用化。
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Different Types of Firms
不同類型之企業
 Manufacturing-sector companies製造業purchase
materials and components and convert them into
finished products. – create and sell their own
products創造並且出售自己的產品
 Merchandising-sector companies買賣業purchase
and sell tangible products without changing their
basis form. – product resellers產品轉售者
 Service-sector companies服務業– provide services
(intangible products無形的產品)
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Q. Which type of company converts materials into
finished products?
a. Not-for-profit
b. Service
c. Merchandising
d. Manufacturing
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Types of Manufacturing Inventories
存貨之種類
1. Direct Materials直接材料– resources in-stock and
available for use庫存並等待投入製造程序者
2. Work-in-Process (or progress)在製品– products
started but not yet completed. Often abbreviated as
WIP產品已部分進行但尚未全部完工者，通常簡寫
為WIP
3. Finished Goods製成品– products completed and
ready for sale產品已經完工準備出售者
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Commonly Used Classifications of
Manufacturing Costs製造成本常見的分類
1. Direct material costs are the costs of materials that become
part of the cost object and can be traced to the cost object in an
economically feasible manner.
2. Direct manufacturing labor costs include compensation of
manufacturing labor that can be traced to the cost object in an
economically feasible manner. This includes labor of workers
who work directly on the product.
3. Indirect manufacturing costs are all manufacturing costs
that are not direct materials or direct labor. These costs are
allocated rather than traced. Other terms for this category
include manufacturing overhead or factory overhead costs.
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Types of Product Costs
產品成本之種類
 Also known as Inventoriable Costs存貨成本or
Manufacturing costs製造成本
 Direct Materials直接材料
 Direct Labor直接人工
 Indirect Manufacturing間接製造成本 – factory costs
that are not traceable to the product. Other common
names for this type of cost include Manufacturing
Overhead costs or Factory Overhead costs.與某成本
標的（在製品，還有製成品）有關，但無法以經濟可行
（成本效益）之方法將該成本追溯至成本標的之所有製
造成本。亦稱之製造費用
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補充 產品成本
Product Costs產品成本
= Inventoriable Costs存貨成本
=Manufacturing Costs製造成本
Direct
Materials
直接材料
Direct
Labor
直接人工
Indirect Manufacturing
＝ Manufacturing
Overhead costs ＝
Factory Overhead costs
間接製造成本＝製造費用
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補充 間接製造成本
間接製造成本＝製造費用(Indirect Manufacturing
＝ Manufacturing Overhead costs ＝ Factory
Overhead costs)，即直接材料成本與直接人工成本以
外的所有製造成本。按照此種定義之間接製造費用含有間
接材料、間接人工及與產品製造或廠房營運有關的其他間
接成本。
例如，廠長薪資、監工薪水、生產設備折舊、機器
潤滑油、廠房財產稅、保險費、修理費、維護費及水電空
調費等。
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Q. The three categories of inventories commonly found
in many manufacturing companies are:
a. Direct materials, direct labor, and indirect
manufacturing costs.
b. Purchased goods, period costs, and cost of goods
sold.
c. Direct materials, work in process, and finished
goods.
d. LIFO, FIFO, and weighted average.
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Illustrated Examples of Period costs
in a bank期間成本釋例：銀行業
Exhibit 2-6
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補充 成本觀念
成本 vs. 費用
成 本
未耗用
資
產
已耗用
費 用
損 失
列入損益表
列入資產負債表
圖1：成本與費用之關係
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LEARNING OBJECTIVES
6. Illustrate the flow of inventoriable and period costs
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Accounting Distinction Between
Costs區分成本
 Inventoriable costs存貨成本– product manufacturing
costs. These costs are capitalized as assets (inventory)
until they are sold and transferred to Cost of Goods Sold.
於發生時屬於資產負債表之資產性質，而後只於
銷售時方將之轉至銷貨成本之所有成本。
 Manufacturing costs of completed products include direct
material, direct labor and manufacturing overhead costs.
 Period costs期間成本– have no future value and are
expensed as incurred.沒有未來價值，一旦發生立即
費用化。
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補充 產品成本與期間成本
製造業之產品成本圖
☆
成本
製造成本
直接
材料
直接
人工
製造
費用
產
品
成
本
非製造成本
期
間 行銷 管理 研究發
成 成本 成本 展成本 銷貨
本
收入
損益彙總
在製品
製成品
銷貨成本
保留盈餘
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補充 產品成本與期間成本
期間成本(period costs)：沒有未來價值，一
旦發生立即費用化。
例如，CEO等高管人員薪資、研發費、設計費、
行銷廣告費、配送費、顧客服務費等。
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Q. Inventoriable costs are
a. only purchased goods for resale.
b. a category of costs used only for manufacturing
companies.
c. recorded as expenses when incurred and later
reclassified as assets.
d. recorded as assets when incurred.
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Q. Period costs are
a. all costs in the income statement other than cost of
goods sold.
b. defined as manufacturing costs incurred this period
on the schedule of cost of goods manufactured.
c. always recorded as assets when first incurred.
d. those costs that benefit future periods.
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Cost Flows成本流程
 The Cost of Goods Manufactured and the Cost of
Goods Sold section of the Income Statement are
accounting representations of the actual flow of costs
through a production system.損益表中的製成品成
本和銷貨成本是透過生產系統裡成本實際流程
的一種會計表達
 Note the importance of inventory accounts in the
following accounting reports, and in the cost flow chart
在下列流程圖中，注意存貨帳戶在會計報表上
的重要性。
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Cost Flows for Manufacturing Company
Exhibit 2-7
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製造業之成本流程圖
資產負債表
購買
直接材料
損益表
直接材料
存貨
收入
減
存貨
成本
其他直接
製造費用
間接
製造成本
完成
在製品存
貨
製成品存
貨
銷貨
銷貨
成本
等於毛利
再減
研發費用
設計成本
行銷成本
運送成本
顧客服務成本
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補充
53
計算製造業成本流程的四個步驟
步驟一：計算直接材料成本
直接材料耗用成本＝期初直接材料存貨＋直接
材料進貨－期末直接材料存貨
步驟二：計算總製造成本（產品成本）(存貨成本）
總製造成本＝直接材料耗用成本＋直接人工成本
＋ 製造費用 （間接製造成本）
步驟三：計算製成品成本
製成品成本＝期初在製品存貨＋總製造成本
－期末在製品存貨
步驟四：計算銷貨成本：
銷貨成本＝期初製成品存貨＋製成品成本
－期末製成品存貨
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Cost of Goods Manufactured製成品成本表
Exhibit 2-8
計算
直接材料
耗用成本
計算
總製造
成本
（產品
成本）
計算
製成品
成本
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Multiple-Step Income Statement損益表
Exhibit 2-8
製成品
成本請
參閱製
成品成
本表
計算
銷貨
成本
期間
成本
列為
當期
費用
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製成品成本
Cellular Products
製成品成本表
2007年度
直接材料
期初存貨,2007年１月１日
加: 購入材料
可供耗料總額
減 :期末存貨2007年１２月３１ 日
直接材料耗用
直接人工
間接製造成本：
間接人工
供應品
熱能,電力 & 動力
折舊 -廠房
折舊 -設備
雜項
間接製造成本總計
2007年發生之製造成本
加: 期初在製品,2007年1月1日
待解釋製造成本合計
減:期末在製品,2007年12月31日
製成品成本
$
11,000
73,000
84,000
8,000
計算直接材料耗用成本
76,000
9,000
7,000
2,000
5,000
2,000
3,000
1,000
計算總製造成本（產品
成本）
$
20,000
105,000
6,000
111,000
7,000
104,000
計算製成品成本以說明
實際完成單位的成本
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損益表
計
算
銷
貨
成
本
Cellular Products
損益表
2007年度（單位：千元）
銷貨收入
銷貨成本
期初製成品,2007年1月1日
製成品成本
可供銷售商品成本
期末存貨2007年12月31日
銷貨成本
毛利
營業成本:
行銷,分配與顧客服務
營業成本合計
營業利益
$210,000
22,000
104,000
126,000
18,000
108,000
102,000
製成品成本請參
閱製成品成本表
期間成本列為當
期費用
70,000
70,000
$32,000
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T-accounts for Cost Flows
Exhibit 2-9
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Cost Flows for Merchandising Company
買賣業之成本流程圖
Exhibit 2-10
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Other Cost Considerations
其他成本
 Prime cost is a term referring to all direct
manufacturing costs (labor and materials)主要成本
為所有之直接製造成本(直接製成人工成本與
直接材料成本)。
 Conversion cost is a term referring to direct labor and
factory overhead costs, collectively加工成本是除了
直接材料成本以外之所有製造成本。
 Overtime labor costs are considered part of overhead
due to the inability to precisely know the true cause of
these costs加班人工成本視為製造費用的一部份。
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補充 其他成本
•製造費用與直接人工成本兩者之和稱為「轉換成本」或
「加工成本」(conversion cost)，此乃因為直接人工成本與
製造費用均係用以將材料轉換（或加工）成製成品。
•直接人工成本與直接材料成本之和則稱為「主要成本」
(prime cost)。
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補充 製造業之產品成本
產品成本(存貨成本)
直接材料
直接人工
主要成本
間接製造費用
加工成本
(轉換成本)
圖2：製造業產品成本圖
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LEARNING OBJECTIVES
7. Explain why product costs are computed in different
ways for different purposes
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Different Definitions of Costs
for Different Applications不同定義
之成本用於不同之應用
 Pricing and product-mix decisions定價與產品組合決
策– may use a “super” cost approach (comprehensive)
可能使用一個全含性“超級”成本方法
 Contracting with government agencies與政府機關之
合約– very specific definitions of cost for “cost plus
profit” contracts通常為補償合約之性質，以“產品成
本”為基礎再加計某特定額度之利潤
 Preparing external-use financial statements – GAAPdriven product costs only根據一般公認會計原則編製
外部之財務報表
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Different Definitions of Costs
for Different Applications
Exhibit 2-11
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Alternative Classifications of Costs
Exhibit 2-12
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67
Q. The cost of a product can be measured as any of the
following except as cost
a. gathered from all areas of the value chain.
b. identified as period cost.
c. designated as manufacturing cost only.
d. explicitly defined by contract.
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LEARNING OBJECTIVES
8. Describe a framework for cost accounting and
cost management
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Three Common Features of
Cost Accounting & Cost Management
成本會計與成本管理三個常見特質
1.
Calculating the cost of products, services, and other
cost objects計算產品、勞務或其他成本標的之
成本
2. Obtaining information for planning & control, and
performance evaluation獲得供規劃、控制，
以及績效評估決策用之資訊
3. Analyzing the relevant information for making
decisions分析制定決策之攸關資訊
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Q.
a.
b.
c.
d.
The primary focus of cost management is to
help managers make different decisions.
calculate product costs.
aid managers in budgeting.
distinguish between relevant and irrelevant
information.
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© 2021 Pearson Education. All rights reserved.
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