MANAGEMENT ACCOUNTING

Activity Based
Costing
odi Akutansi – Universitas Sanata Dharma

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Agenda Hari ini

Unit Cost
01 Discuss the importance of unit costs.

Functional Based Costin

02 Describe functional-based costing approaches.

Activity Based Costing

03 System
Unit Costs
Discuss the importance
of unit costs
Unit Costs

Discuss the importance of unit costs.

otal Biaya untuk memproduksi seluruh produk
bagi dengan jumlah produk yang diproduksi.

Unit Costs
Sistem Pengukuran Biaya
Actual Costing
Biaya dibebankan berdasarkan
biaya yang sebenarnya terjadi.
Bahan Baku Langsung, Tenaga
Kerja Langsung, dan Biaya
Overhead Pabrik.
Normal Costing

Normal Costing

Actual Costing
Biaya Bahan Baku langsung dan
Tenaga Kerja Langsung
dibebankan berdasarkan biaya
yang sebenarnya terjadi. Biaya
Overhead Pabrik dibebankan
berdasarkan tarif yang telah
ditetapkan sebelumnya,
Sistem Pengukuran Biaya

Tarif Overhead pabrik dihitung

berdasarkan data estimasi
(perkiraan)

“ Tarif =
Budgeted (estimated) Cost

Estimated Activity Usage

Functional Based
ased Costing
Describe functional-based
based costing approaches

Traditional Costing
 Belring Inc.
Belring,
Belring,, Inc. produces two telephones: a cordless and a
egular model. The company has the following actual and
budgeted data:

Budgeted overhead $360,000

Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000
 Belring Inc.
Belring,
Predetermined Overhead Rate = Budgeted (estimated) cos

Estimated activity usage

Predetermined Overhead Rate = $360,000

100,000 DLH
Predetermined Overhead Rate = $3.60 per DLH
 The total overhead assigned to
actual production is called applied
overhead.

Applied overhead = Overhead rate x Actual activity outp

 Belring Inc.
Belring,
Applied
= Overhead rate x Actual activity output
overhead

= $3.60 x 100,000 DLH

= $360,000
 Belring Inc.
Belring,
Product-Costing
Costing Data
Cordless Regular Total
s produced per year 10,000 100,000 110,000
me costs $78,000 $738,000 $816,000

Activity Usage Measures

 Belring Inc.
Belring,
Cordless Regular
me costs $ 78,000 $ 738,000
erhead costs:
3.60 x 10,000 36,000 ---
3.60 x 90,000 --- 324,000
al manufacturing costs $114,000 $1,062,000
ts produced  10,000  100,000
t cost $ 11.40 $ 10.62 Per--Unit Co
Per
Activity Based Costing System
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 Belring Inc.
Belring,
Product-Costing
Costing Data
Cordless Regular Total
s produced per year 10,000 100,000 110,000
me costs $78,000 $738,000 $816,000
ct labor hours 10,000 90,000 100,000
hine hours 5,000 45,000 50,000
duction runs 20 10 30
mber of material moves 60 30 90

Activity Usage Measures

 Belring Inc.
Belring,
Product-Costing
Costing Data
Cordless Regular Total
s produced per year 10,000 100,000 110,000
me costs $78,000 $738,000 $816,000
ct labor hours 10,000 90,000 100,000
hine hours 5,000 45,000 50,000
duction runs 20 10 30
mber of material moves 60 30 90

fitas yang ada di Activity Usage Measures

perrusahaan
 Belring Inc.
Belring,
Product-Costing
Costing Data
Activity Activity Cost
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000

Overhead Activities
 Belring Inc.
Belring,
Activity Rates
etup 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
esting rate: $80,000/100,000 = $0.80 per DLH

AB
 Belring Inc.
Belring,
Activity Rates
Cordless
$4,000 Regular
$4,000
me costs $x 78,000
$667 $ 738,000
x
$667
erhead costs: 20
x 10
x
$2 $2
Setups 60
x 80,000 40,000
30
x
$0.80 $0.80
Material handling x 40,000
5,000 x20,000
45,000
Machining 10,000
10,000 90,000
90,000
Testing 8,000 72,000
Total manufacturing costs $216,000 $ 960,000
its produced  10,000  100,000
it cost (total costs/units) $ 21.60 $ 9.60
 Belring Inc.
Belring,

Comparison of Unit Costs

Cordless Regular
Traditional Costing $11.40 $10.62
Activity Based Costing 21.60 9.60
 Thank You
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