hm-ch04 activity based costing-terj

8/10/2019 HM-Ch04 Activity Based Costing-terj

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Kalkulasi Biaya

Berdasarkan

Aktivitas

BAB


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1. Discuss the importance of unit costs.

2. Describe functional-based costing

approaches.

3. Explain why functional-based costing

approaches may produce distorted costs.

4. Explain how an activity-based costing system

works for product costing.

Objectives

After studying this

chapter, you should

be able to:

continued


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5. Provide a detailed description of how

activities can be grouped into homogeneous

sets to reduce the number of activity rates.

6. Describe activity-based customer and

supplier costing.

Objectives


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Unit cost menjadi total biaya

dihubungkan dengan unit yang

diproduksi dibagi oleh banyaknyaunit memproduksi.

Penilaian Persediaan

Penentuan Pendapatan

Menyediakan input untuk

berbagai keptsn misalnyapenetapan hrg, membuat

atau membeli, dan

menerima / menolak

pesanan khusus

Unit cost digunakan untuk--


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Product costis sering didefinisikan

sebagai penjumlahan BBL, TKL,

dan BOP. Definisi ini digunakanuntuk pelaporan keuangan pihak

eksternal


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Cost measurementmeliputi penentuan

jumlah dolar dr BBL, TKL dan BOP

yg digunakan pada produksi.


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Proses pengkaitan biaya

dengan unit yg diproduksisetelah biaya tersebut diukur

disebut cost assignment.


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Dua sistem pengukuran yg digunakan,

yaitu Aktual dan Normal

Sistem Pengukuran

Actual costingmenggunakan by aktual

u/ BBL, TKL dan BOP u/ menentukan

biaya/unit.

Normal costingmengukur by

overhead atas dsr penentuan terlebihdahulu dan menggunakan by aktual

untuk bahan langsung dan tenaga kerja

langsung.


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Sistem Pengukuran

Penentuan tarif overhead

ditentukan terlebih dahulu

dihitung dgn rumus:

Overhead yg dianggarkan

Penggunaan aktivitas ygdianggarkan


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JumlahUnit

Ukuran Tingkat Aktivitas

Teoritis

Praktis

Normal

diharapkan


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Functional-Based Costing: Plantwide Rate

By Overhead

Pembebanan Biaya

Kelompok Pabrik

Pembebanan Biaya

Produk

Penelusuran Langsung

Tahap 1:Pembentukan Kelp

Penggerak Tingkat Unit

Tahap 2:Pembebanan Biaya


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Belring, Inc.

Belring, Inc. memproduksi 2 telepon: telp tanpakabel dan reguler. Perush itu memiliki dataestimasi dan data aktual sbb:

.

BOP yg dianggarkan $360,000

Aktivitas yg dihrpkan (DLH)100,000

Aktivitas Aktual (DLH) 100,000

Overhead Aktual $380,000


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PredeterminedOverhead Rate =

Belring, Inc.

Budgeted (estimated) cost

Estimated activity usage

PredeterminedOverhead Rate =

$360,000

100,000 DLHPredeterminedOverhead Rate = $3.60 per DLH


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Total overhead yg digunakan

dalam produksi yg aktual

disebut applied overhead(BOP yg dibebankan).

Applied

overhead=

Overhead ratex

Actual activity

output


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Belring, Inc.

Applied

overhead= Overhead rate x Actual activity output

= $3.60 x 100,000 DLH

= $360,000


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Cordless Regular

Prime costs $ 78,000 $ 738,000

Overhead costs:

$3.60 x 10,000 36,000 ---

$3.60 x 90,000 --- 324,000

Total manufacturing costs $114,000 $1,062,000Units produced 10,000 100,000

Unit cost $ 11.40 $ 10.62

Belring, Inc.

Per-Unit Cost


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Overhead Costs

Assign Costs

Assign Costs Assign Costs

Products Products

Stage One: Pool

Formation

Unit-Level Drivers

Stage Two: Costs

Assigned

Functional-Based Costing Department Rates

Department A Pool Department B Pool

Allocation

Direct TracingDriver Tracing


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Budgeted overhead $252,000 $108,000

Departmental Data

Belring, Inc.

Fabrication Assembly

Expected and actual usage (dlh):

Cordless 7,000 3,000

Regular 13,000 77,000

20,000 80,000

Expected and actual usage (mh.):Cordless 4,000 1,000

Regular 36,000 9,000

40,000 10,000


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Belring, Inc.

Applied

overhead= ($6.30 x actual mh) + ($1.35 x actual dlh)

= ($6.30 x 40,000) + ($1.35 x 80,000)

= $360,000

= $252,000 + $108,000


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Belring, Inc.

Per-Unit Cost: Departmental Rates

Cordless Regular

Prime costs $ 78,000 $ 738,000

Overhead costs:

($6.30 x 4,000) + ($1.35 x 3,000) 29,250 ---

($6.30 x 36,000) + (1.35 x 77,000) --- 330,750Total manufacturing costs $107,250 $1,068,750

Units produced 10,000 100,000

Unit cost $ 10.73 $ 10.69


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Symptoms of an Outdated

Functional Cost System1. The outcome of bids is difficult to explain.

2. Competitors prices appear unrealistically low.

3. Products that are difficult to produce show high

profits.

4. Operational managers want to drop products that

appear profitable.

5. Profit margins are difficult to explain.

Continued


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Symptoms of an Outdated

Functional Cost System6. The company has a highly profitable niche all to

itself.

7. Customers do not complain about price increases.8. The accounting department spends a lot of time

supplying cost data for special projects.

9. Some departments are using their own accountingsystem.

10. Product costs change because of changes in

financial reporting regulations.


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Non-unit activity drivers are

factors that measure the

consumption of non-unitactivities by products and other

cost objects.


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Product diversity means that the

products consume overhead activitiesin systematically different proportions.


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Units produced per year 10,000 100,000 110,000

Prime costs $78,000 $738,000 $816,000

Direct labor hours 10,000 90,000 100,000

Machine hours 5,000 45,000 50,000

Production runs 20 10 30

Number of moves 60 30 90

Belring, Inc.

Activity Usage

Measures

Product-Costing DataCordless Regular Total


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Activity Activity Cost

Belring, Inc.

Setups $120,000

Material handling 60,000

Machining 100,000

Testing 80,000

Total $360,000

Overhead Activities

Product-Costing Data


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Belring, Inc.

Product Diversity: Consumption Ratios

Setups 0.67 0.33 Production runsMaterial

handling 0.67 0.33 Number of moves

Machining 0.10 0.90 Machine hoursTesting 0.10 0.90 Direct labor hours

Overhead Cordless Regular Activity

Activity Phone Phone Drivera a

b b

c c

d d

20/30 (cordless) and 10/30 (regular)a


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Belring, Inc.







b b

c c

d d

60/90 (cordless) and 30/90 (regular)b


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Belring, Inc.







b b

c c

d d

5,000/50,000 (cordless) and 45,000/50,000 (regular)c


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Belring, Inc.







b b

c c

d d

10,000/100,000 (cordless) and 90,000/100,000 (regular)d


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Setup rate: $120,000/30 =$4,000 per run

Material-handling

rate: $60,000/90 = $666.67 per move

Machining rate: $100,000/50,000 = $2 per MH

Testing rate: $80,000/100,000 = $0.80 per DLH

Belring, Inc.

Activity Rates


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Cordless Regular

Prime costs $ 78,000 $ 738,000

Overhead costs:

Setups 80,000 40,000

Material handling 40,000 20,000

Machining 10,000 90,000

Testing 8,000 72,000

Total manufacturing costs $216,000 $ 960,000

Units produced 10,000 100,000

Unit cost (total costs/units) $ 21.60 $ 9.60

Belring, Inc.

Activity Rates

$4,000

x

20

$4,000

x

10$667

x

60

$667

x

30$2

x

5,000

$2

x

45,000$0.80

x

10,000

$0.80

x

90,000


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Plantwide rate $11.40 $10.62

Departmental rate 10.73 10.69

Activity rate 21.60 9.60

Comparison of Unit Costs

Cordless Regular

Belring, Inc.


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ABC: Two-Stage Assignment

Cost of Resources

Assign Costs

Activities

Assign Costs

Products

Driver

Tracing

Driver

Tracing

Driver

Tracing


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Aprimary activityis one

that is consumed by aproduct or customer.

Asecondary activityis

one that is consumed by

other primary and

secondary activities.


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Resource driversare

factors that measure the

consumption of

resources by activities.


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Uni t-level activitiesare those that are performed each

time a unit is produced.

Examples: Power and machine hours are used

each time a unit is produced. Direct

materials and direct labor activities are

also unit-level activities, even thoughthey are not overhead costs.

Classification of Activities


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Batch-level activitiesare those that are performed

each time a batch of products is produced.

Examples: Setups, inspections, production

scheduling, and material handling.



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Product-level (sustain ing) activitiesare those that are

performed as needed to support the various products

produced by a company. These activities consume inputs thatdevelop products or allow products to be produced and sold.

Examples: Engineering changes, process engineering, and

expediting.


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Facility-level activitiesare those that sustain a

factory's general manufacturing processes.

Examples: Plant management, landscaping,

maintenance, security, property

taxes, and plant depreciation.


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DriverFilter

DriverFilter

DriverFilter

Unit Level Batch Level Product Level Facility Level

A1 A A A A2 3 4 5

Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7

Activit

y Level

Filter

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Customer

Costing versus

Product Costing

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Large Customer Ten Smaller Customers

(50% of sales) (50% of sales)

Units purchased 500,000 500,000

Orders placed 2 200

Number of sales calls 10 210

Manufacturing cost $3,000,000 $3,000,000

Order-filling costs

allocated $202,000 $202,000

Sales-force costs

allocated $110,000 $110,000

Example

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The purchasing manager uses two suppliers,Murray Inc. and Plata Associates, as the source of

two machine parts: Part A1 and Part B2.

Example

Activity Costs

Repairing products $800,000

Expending products 200,000

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Example

Murray Inc. Plata AssociatesPart A 1 Part B2 Part A 1 Part B2

Unit purchase price $20 $52 $24 $56

Units purchased 80,000 40,000 10,000 10,000

Failed units 1,600 380 10 10Late shipments 60 40 0 0

Repair rate = $800,000 2,000 = $400 per failed part

Expediting rate = $200,000 100 = $2,000 per latedelivery

60 + 40

(1,600 + 380 + 10 + 10)

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Example

Murray Inc. Plata AssociatesPart A 1 Part B2 Part A 1 Part B2

Purchase cost $1,600,000 $2,080,000 $240,000 $560,000

Repairing products 640,000 152,000 4,000 4,000

Expediting products 120,000 80,000Total costs $2,360,000 $2,312,000 $244,000 $564,000

Units 80,000 40,000 10,000 10,000

Total unit cost $ 29.50 $ 57.80 $ 24.40 $ 56.40

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The End

Chapter Four

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hm-ch04 activity based costing-terj

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