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1-Forest Hill纸业公司

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Forest Hill 纸业公司
Thomas L. Albright University of Alabama 简介
Forest Hill 纸业公司(Forest Hill Paper Company, FHPC)是一 家小型、由少数股东拥有的纸版 厂,制造多种大卷(称
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FHPC 生产 20 种不同纸质的纸版。有些等级大量生 产,每一批需要连续生产好几天;有的等级少量生产,每 一批只需要几个小时。按照‚精益生产原则(lean manufacturing principle)‛,企业的存货维持在最低水平。 生产的计划安排取决于两个因素:市场的需求和理论上的 最佳生产进度。确定最佳生产进度的做法,是要减少不同 规格的产品在转换生产时因两批纸版的基本重量相差过多 而造成的浪费 2。

为‚大卷筒‛)纸版。这些大卷筒在出售给纸盒加工商 后,将作进一步加工,最终可制成各种各样的消费产品, 例如做成可以在微波炉中加热的食品包装盒。长久以来, FHPC 的所有者们追求一种战略:生产可供各种各样用途 的纸版产品。这是一家在商品市场上与许多大公司相竞争 的小型企业,它的管理层深信,要想在竞争中成功就必须 能够提供多种多样的产品和服务。因此,企业的战略就定 位于:在服务和对客户需求迅速反应的基础上,创造出具 有自己特色的一席之地。 对于外人来说,来到这家纸版厂漫不经心地粗粗一 看,虽然不见得能够看出这家企业有产品多样化的特点, 但还是能够看到它与其他企业之间,存在着细微的差别。 例如,同样长度的不同的纸版,在重量上(因用卡规测量 出的厚度不同而异)是各不相同的。另外,有的纸版是没 有涂层的,有的则涂上一层不透明的、白色胶基材料,这 层涂料能够掩盖纸版表面的瑕疵,并使表面平滑划一。客 户们越来越关心纸版表面的平整,因为纸版表面绝对平 滑,对于纸版最后做成的容器或在纸板盒上印刷复杂的图 案而言,至关重要。

竞争环境
纸张和纸版的生产者在周期性的经济环境中经营,每三或 四年会有一次攀升。在经济繁荣的时候,供应有限,客户 们要求供应的,往往为往常订货量的两或三倍。然后,在 经济再一次进入发展缓慢期间,客户们却开始收到以前下 达的定单的巨额货物。结果是,有许多客户会发现他们的 纸张存货超过了当前需要量,暂时停止订货。这是令纸版 生产者‚头痛‛的事;更有甚者,国内纸版的市场份额已

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paper board,亦可译为‚纸卡‛,本文一律译为‚纸版‛。—译者 纸版的规格不同,表现在基本重量上;前后两批产品的规格相近, 就能尽量减少两批产品因规格不同所需要花费的设备调整准备时 间。—译者

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处在衰落状态。纸版市场份额下降的主要原因,是采用塑 料产品和比较环保的再生型纸版的趋势使然。 在整个行业中,各公司在扩大生产能力上所作的投资 都为数有限。当各种纸品的需求量激增时,需求就会超过 生产能力。在繁荣时期,这个行业就会经历价格急剧攀 升,大部分等级的产品的销售价格将达到最高纪录。

器成本与造纸机的成本并在一起,向产品进行分配。因 此,不同等级的纸版产品都分摊了分割的成本,虽然多数 等级的产品并没有经过分割这道工序。工程研究提醒我 们,切割工序的成本,可能比我们原先所想的要高。这道 工序除了需要有专门的设备和额外的劳力之外,切割用的 刀具往往会损坏纸版的边缘。于是,在生产需要切割的纸 卷时,需经过质量检验和测试。

制造过程
纸浆的生产过程,始于阔叶树或针叶树的原木或木屑。如 果收到的是原木,第一道工序是脱去树皮。用一架旋转着 的直径 16 英尺、长 100 英尺的鼓状脱皮机,滚动原木、脱 去其树皮。脱皮以后,用切割机把原木切割成边长约为 1 英寸的立方体。 第二道工序称为‚消化‛。木片被放在 325 摄氏度下 煮,使其化解成胶水状的材料,可用来把纤维粘结在一 起。在‚消化机‛内投放的化学物质,要加以回收,供下 次生产纸浆再用。在消化工序之后,对呈褐色的自然纤维 要进行洗涤、过滤。然后,通过漂白工序,把褐色的纸浆 变成白色的纸浆。 然后,进入纸版的制造过程。这个过程的第一步,是 把纸浆与水和化学物质,在造纸机 3 的‚流浆箱 (headbox)‛内搅拌。所得的混合物,涂在一张多孔的钢丝 筛上,纸浆实际上就是通过这一步形成的。钢丝筛被移向 前方,经过一道加压工序,把纸浆混合物压向钢丝,从而 把水份从混合物中挤出,使纸张形成需要的厚度。然后, 再把材料移送到干燥工段,通过多道圆柱形的、以蒸气加 热的干燥机。在造纸机的最后一个工段中,每一段纸版是 很长的(大约长达 5 英里、重 10 吨),卷成大卷筒,从 机器中取出。大卷筒纸版由 FHPC 的客户加工制成各种各 样的纸盒容器。 有时客户要求对大卷筒纸版作进一步加工。例如,食 品加工商往往要求纸版的宽度为 18 英寸(标准宽度约为 12 英尺)的卷筒。在这种情况下,要把大卷筒装载到一台 旋转式切割机上,把宽度为 12 英尺的纸卷割成 18 英寸。 为方便起见,Forest Hill 总是把旋转式切割机的人工和机

在连续生产的流程中,例如在化工和纸张生产单位, 通常以与数量有关的基数,把制造费用分摊到各项产品上 去。Forest Hill 以往都是按材料成本的比例,将制造费用 分配于产品成本。管理层认为,以‚材料成本‛为分配基 数是讲得通的,因为比较厚的产品(每单位英尺的长度包 含的材料要多于薄质产品)在加工中行进的速度比较慢, 需要耗用的机器时间也就相应较多。此外,干燥时间和能 源消耗也随着厚度、重量的增加而增加(见图表 1,各项 产品或产品等级的材料成本)。因此,采用单位层次(或 以数量为基础的)动因把某些间接费用分配于产品的做法 是合理的。但是,另外还有一些重要的成本并不随着与产 量有关的数量变化而变化。例如,产品等级的变化,会引 起生产过程的不稳定性,在恢复稳定之前,产生的废料会 有所增加。据生产工程技术人员估计,平均每变动一次产 品的等级,大约要引起相当于半卷筒纸的废料。正如制造 商生产多种各不相同的零件时,会在生产两批不同的零件 之间产生机器设备的调整准备成本一样,随等级变换会带 来废料损失,也是在意料之中的。一部分废纸材料(称为 ‚碎‛纸)可以回收成纸浆。因此,在图表 2 中列示的, 只是等级变动所带来的折旧、人工、动力和损失的化学制 品的成本,没有包括纸浆的成本。 近来,有些经理人员,开始对企业包揽生产所有的各 种产品这一长期奉行的战略,提出疑问。有些经理人员提 出,不同的产品组合下的销售价格和利润率有很大差异, 因此公司资产是否得到充分利用是一个问题。从当前的情 况来看,Forest Hill 的需求,超过了它的生产能力。

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paper machine,一译作‚抄纸机‛。本文均译作‚造纸机‛。—译 者

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图表 1 若干产品等级的生产和财务数据
产品 (等级) A B C D 厚度 0.013 0.014 0.015 0.020 有涂层/无涂层 有涂层 无涂层 有涂层 有涂层 是否切割 是 否 是 否 每批平均生产 卷筒数 50 2 35 175 每卷筒材料成 本 $4,800 $5,200 $5,600 $7,400 每卷筒售价 $12,600 $13,500 $14,200 $19,500

图表 2 间接费用的构成
合计 折旧 人工 能源 其他 因等级变动而引起的不能回收的粘胶剂与化学物质 合计 $800,000 300,000 500,000 198,470 30,000 $1,828,470 等级变动 $8,000 3,000 5,000 1,000 30,000 $47,000 切割 $70,000 25,000 80,000 20,000 -0$195,000 净额 $722,000 272,000 415,000 177,470 -0$1,586,470

图表 1 列示了几项主要的产品等级。这几项例子中, 既有薄型(厚度 0.013)的、也有厚型(厚度 0.020)的纸 版。此外,图表 1 还区别了哪些等级是有涂层或无涂层 的,或是不是经过切割的。这几项例子在每批生产的数量 差别方面,也有其代表性。有的等级少量生产、少量销 售;另外一些等级的市场需求,显然要多得多。每卷筒消 耗的材料成本包括纸浆和化学制品的成本,而销售价格则 是近来现货市场的价格。 纸浆和纸版都属于资本密集型行业,需要昂贵的加工 设备。据 Forest Hill 的会计师估计,制造费用(包括人 工、能源和固定设备的折旧),大约相当于材料成本的 105%。过去,Forest Hill 的产品成本,是按材料成本乘以 制造费用率 4 计算出来的。公司的品牌经理们开始怀疑: 就成本而言,有的产品等级在‚资助‛其他的产品等级。 他们指出,需要对两项重要的作业(等级变动和切割)分 别进行计算,从而消除一项等级对另外一项等级的产品进 行‚资助‛的问题,使成本的估算比较正确。图表 2 列示 了图表 1 所示的四种产品等级的制造费用的合计数、估计

的等级变动成本和切割成本。这些成本是按各等级的每一 批生产应该负担的金额,估算出来的。 纸业公司所具有的资本密集型结构,加上该行业的生 产和销售的周期性,使正确的成本信息成为一项重要的战 略工具。虽然当前的需求量超过了现有的生产能力, Forest Hill 的经理人员明白:未来需求下降是不可避免的 事。取得对于有关等级变动和切割的成本的认识,只是第 一步。有了这一认识,才能使经理人员无论在顺境或逆境 中都能更有效地经营企业。

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应该是‚按材料成本乘以‘1+制造费用率’‛。—译者

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要求
IMA简介
1.

你认为 Forest Hill 纸业公司就规模和所有制而言,应 该归入哪一类企业?

美国管理会计师协会(IMA)在全球拥有近 60,000 名会 员,它致力于帮助财会专业人员提升企业业绩,是全世界 这一领域最重要的机构。IMA 通过提供执业管理会计师认 证、开展研究、提供专业教育、构建人际网络以及提倡至 高的道德和职业标准,为专业人士提供了一个富有活力的 交流经验的场所,以帮助他们提升自己的职业生涯。若想 了解更多有关 IMA 的信息,请访问 www.imanet.org 。

2. 3.

Forest Hill 所在的行业,属于什么性质? 指出并讨论 Forest Hill 在商品市场上进行竞争所采用 的战略。

4.

请举出几个因生产过程的复杂性而导致 Forest Hill 制 造费用升高的例子。

5.

在现行制度下,各项制造成本是如何归集并分配到产 品上去的?(请证明制造费用率相当于材料成本的 105%。)

6.

按图表 1 所示 A-D 四种等级,算出它们每卷筒的‚以 产量为基础的(传统的)成本‛。

7. 8.

Forest Hill 每作一次等级变动,要花费多少成本? Forest Hill 每切割一卷筒纸版的成本是多少?(如图表 1 所示,只有 A 和 C 两个等级的产品通常是需要切割 的。为进行分析起见,假定在每对一卷筒纸版进行切 割之前,必须对切割设备作一次调整准备。)

9.

如果扣除产品等级变动引起的成本和切割成本,以数 量为基础的制造费用应为多少?

10. 11.

请采用作业成本法算出产品等级 A-D 各自的成本。 请采用以数量为基础的成本计算方法和战略作业成本 法,分别算出成本,并编制图表,列示两种方法的计 算结果和以百分比表示的差别。

12.

从上述分析中,你能得出什么结论?如果你是 Forest Hill 的咨询人员,你会建议采取什么行动?

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VOL. 1, NO. 2, ART. 4, JUNE 2008…...

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