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1、Weygandt_2ndEd._CH081/22/091:29PMPage314AlternativeInventoryCostingMethods:CHAPTER8ADecision-MakingPerspectiveNOFISHYBUSINESSINTRACKINGCOSTSLUNENBURG,NovaScotia-basedHighLinerFoodsIncorporatedisoneofNorthAmerica’slargestprocessorsandmarketersofprepared,value-added
2、frozenseafood.Thecompany’sbrandedproductsaresoldthroughouttheUnitedStates,Canada,andMexicoundertheHighLiner?,FisherBoy?,andSeaCuisine?la-bels,andareavailableinmostgroceryandclubstores.Thecompanyhasfourplants:twoinAtlanticCanadaandtwointheUnitedStates.Therawmateria
3、lsforitsproductscomefromaroundtheworld,includingEurope,EastAsia,SouthAmerica,andAlaska.Forthemostpart,HighLinerusesabsorptioncosting,saysCFOKellyNelson.Costsareclassifiedintothreecategories:directcosts,includingdirectlabour,packaging,ingredients,seafood,andtheener
4、gytorunthefryers;manufacturingoverhead,includingservicelabour(forkliftdriversandpeoplewhoaremovingproduct),repairandmaintenance,otherenergycostssuchasheatandelectricity,andsanitationandgarbageremoval;andfixedoverhead,suchasrent,depreciation,insurance,propertytaxes
5、,administrativeexpenses,andsalariedemployees.“Weusefullstandardcostsfortrackingourprofitability,”saysMr.Nelson.“Wefullyallocatethecostbothforinventoryandcostofsalespurposes.”However,thereareoccasionswhenthefoodprocessorusesvariablecostingtoassessoperationsinternal
6、ly,suchaswhenanalyzingvariancesbetweenvari-ableandabsorbedcosts.HighLinerproducesanumberofindividualvariances—forseafood,breadingandbatter,packaging,manufacturingoverhead,etc.—anddoesavarianceanalysisforeachcomponent.“Yieldisveryimportantontheseafoodrawmaterialbec
7、ausewe’vegotexpensiverawmaterial,throughputisveryimportantonourlabour,andwasteisimportantontheotheringredients,”saysMr.Nelson.“We’relookingtomakesurethatwe’reworkingwithinstan-dard,orelsewehavetore-engineerthestandard.”Also,ontherareoccasionsHighLinerdecidestomove
8、oneproductlinefromoneplanttoanother,itusesvariablecostingtomakethedecisionsincemuchoftheoverheadstays.“Partofthemanufacturingoverheadswedeemtobevariable
