Tugas Kasus Akuntansi Manajemen

Nama : Ni Putu Desy Ratna Dewi

No. Absen : 29
TTD :

4. 12 Functional – Based versus Activity – Based Costing (Baldwin Company)

Baldwin company products treadmills. One of its plants products two versions: a standard
model and a deluxe model. At the beginning of the year, the following data were prepared for this
plant:
Standard Model Deluxe Model
Expected quantity 20,000 10,000
Selling price $280 $575
Prime costs $3 million $3,5 million
Machine hours 25,000 25,000
Direct labor hours 50,000 50,000
Engineering support (hours) 9,000 21,000
Receiving (orders processed) 2,000 3,000
Material handling ( number of moves) 10,000 30,000
Purchasing (number of requisitions) 500 1000
Maintenance (hours used) 4,000 16,000
Paying suppliers (invoice processed) 2,500 2,500
Setting up batches (number of setups) 40 360

Additionally, the following overhead activity costs are reported:

Maintenance $ 400,000
Engineering support 600,000
Material handling 800,000
Setups 500,000
Purchasing 300,000
Receiving 200,000
Paying suppliers 200,000
$3,000,000

At the end of the year, every item was realized as budgeted.

 Required:
1. Calculate the cost per unit for each product using direct labor hours to assign all
overhead costs.
2. Calculate activity rates and determine the overhead cost per unit. Compare these
costs with those calculate using the functional – based method. Which cost is more
accurate? Explain.

Answers
1. Calculation the cost per unit for each product using direct labor hours to assign all
overhead costs.
Total overhead costs is $ 3.000.000. The plant wide rate is $30 per direct labor hours
($3.000.000 / 100.000). The unit costs for the two products are as follows:
Standard Model Deluxe Model
Unit Produced 20.000 10.000
Prime Cost $3.000.000 $3.500.000
Direct Labor Hours 50.000 50.000
Overhead applied to production ($30 x DLH) $1.500.000 $1.500.000
Total Manufacturing cost $4.500.000 $5.000.000
Unit Cost (total cost / unit produced) $225 $500

2. Calculate activity rates and determine the overhead cost per unit. Compare these costs
with those calculate using the functional – based method. Which cost is more accurate?
In the activity based approach, a rate is calculated for each activity:

Overhead Assignment
Activity Activity
Activity Driver Quantity a
Cost Rates Standard Deluxe
Model Model
Engineering support $ 600,000 Engineering hours 30,000 $20 $180,000 $420.000
Receiving 200,000 orders processed 5,000 $40 80,000 120,000
Material handling 800,000 number of moves 40,000 $20 200,000 600,000
Purchasing 300,000 number of requisitions 1,500 $200 100,000 200,000
Maintenance 400,000 Maintenance hours 20,000 $20 80,000 320,000
Paying suppliers 200,000 invoice processed 5,000 $40 100,000 100,000
Setting up batches 500,000 number of setups 400 $1,250 50,000 450,000
Total Overhead costs $790,000 $2,210,000
Total Prime costs $3,000,000 $3,500,000
Total Costs $3,790,000 $5,710,000
Unit Produced 20,000 10,000
Unit Costs $189,5 $571

a
total amount of the activity expected to be used by both products.

Berdasarkan perhitungan di atas, biaya per unit dengan menggunakan functional

based method adalah $ 225 untuk standard model dan $ 500 untuk deluxe model. Dalam
pendekatan berbasis aktivitas, biaya unit yang $ 189,5 untuk standard model standar dan $
571 untuk deluxe model.
Functional based method mengalokasikan biaya overhead pabrik berdasarkan unit
atau “volume based measurement” misalnya jam tenaga kerja langsung, jam mesin ataupun
unit bahan baku yang digunakan. Meskipun functional based method dapat mengukur
secara cermat sumber daya yang dikonsumsi produk sesuai dengan jumlah unit dari setiap
produk yang dihasilkan, tetapi banyak sumber daya lain yang secara tidak langsung
diperlukan dalam proses produksi (misalnya sumber daya penunjang) yang tidak berkaitan
langsung dengan volume fisik dari unit-unit yang diproduksi. Distorsi atas pengalokasian
biaya overhead pabrik ke produk akan menimbulkan kesalahan dalam penentuan harga
pokok produk ataupun harga jual serta pengendalian biaya. Activity based costing system
melaporkan biaya produk lebih akurat dibandingkan functional based costing.
Pengendalian biaya dilakukan melalui penyediaan informasi tentang aktivitas yang menjadi
penyebab timbulnya biaya. Prinsip pencatatan biaya dalam activity based costing dengan
membebankan seluruh biaya ke aktivitas kemudian dialokasikan kepada output (cost object).
Pembebanan kepada output dengan menggunakan ukuran yang mencerminkan aktivitas
yang dikonsumsi oleh setiap output (cost object) tersebut.