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  • Ardan Farid Hariyanto - Akuntansi Biaya - SM1801

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    Ardan Farid
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    The document compares traditional costing and activity-based costing methods for calculating production costs across three products - Romeo, Juliet, Baby Doll, and Big Jumbo. Under traditional costing, costs are allocated based on direct labor hours or unit production quantities. Activity-based costing assigns overhead costs based on cost drivers like set-up activities, maintenance, and inspection. For all products, activity-based costing results in more accurate allocation of overhead costs and better estimation of actual unit production costs.

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    Ardan Farid Hariyanto_Akuntansi Biaya_SM1801

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    The document compares traditional costing and activity-based costing methods for calculating production costs across three products - Romeo, Juliet, Baby Doll, and Big Jumbo. Under traditional costing, costs are allocated based on direct labor hours or unit production quantities. Activity-based costing assigns overhead costs based on cost drivers like set-up activities, maintenance, and inspection. For all products, activity-based costing results in more accurate allocation of overhead costs and better estimation of actual unit production costs.

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    © All Rights Reserved
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    8 views2 pages

    Ardan Farid Hariyanto - Akuntansi Biaya - SM1801

    Uploaded by

    Ardan Farid
    The document compares traditional costing and activity-based costing methods for calculating production costs across three products - Romeo, Juliet, Baby Doll, and Big Jumbo. Under traditional costing, costs are allocated based on direct labor hours or unit production quantities. Activity-based costing assigns overhead costs based on cost drivers like set-up activities, maintenance, and inspection. For all products, activity-based costing results in more accurate allocation of overhead costs and better estimation of actual unit production costs.

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    of 2

    Traditional Costing

    Direct Material Romeo Juliet


    8.000 x 2.500 x 50% 10.000.000
    8.000 x 2.500 x 50% 10.000.000
    Direct labor
    800 x 5.000 4.000.000
    1.000 x 5.000 5.000.000
    Factory overhead
    800 / 1.800 x 18.000.000 8.000.000
    1.000 / 1.800 x 18.000.000 10.000.000
    Total production cost 22.000.000
    Unit production 4.000 4.000
    Cost per unit 5.500 6.250

    Activity Based Costing


    Direct Material Romeo Juliet
    8.000 x 2.500 x 50% 10.000.000
    8.000 x 2.500 x 50% 10.000.000
    Direct labor
    800 x 5.000 4.000.000
    1.000 x 5.000 5.000.000
    Factory overhead :
    Set up
    3 / 6 x 6.300.000 3.150.000
    3 / 6 x 6.300.000 3.150.000
    Maintenance
    3 / 5 x 4.500.000 2.700.000
    2 / 5 x 4.500.000 1.800.000
    Inspection
    1 / 4 x 5.400.000 1.350.000
    3 / 4 x 5.400.000 4.050.000
    Other factory overhead
    1 / 2 x 1.800.000 900.000
    1 / 2 x 1.800.000 900.000
    Total production cost 22.100.000
    Unit production 4.000 4.000
    Cost per unit 5.525 6.225
    Traditional Costing
    Direct Material Baby Doll Big Jumbo
    2.000 x 13.000
    3.000 x 10.000 26.000.000
    Direct Labor 30.000.000
    10.000 x 5.000
    30.000 x 2.000 50.000.000
    Factory Overhead 60.000.000
    10.000 / 40.000 x 100.000.000
    30.000 / 40.000 x 100.000.000 25.000.000
    Total Production Cost 75.000.000
    Unit Production 101.000.000 165.000.000
    Cost per unit 2.000 3.000
    50.500 55.000

    Activity Based Costing


    Direct Material Baby Doll Big Jumbo
    2.000 x 13.000
    3.000 x 10.000 26.000.000
    Direct Labor 30.000.000
    10.000 x 5.000
    30.000 x 2.000 50.000.000
    Factory Overhead : 60.000.000
    Machine Set Up
    20 / 50 x 45.000.000
    30 / 50 x 45.000.000 18.000.000
    Design Changes 27.000.000
    3.000 / 10.000 x 20.000.000
    7.000 / 10.000 x 20.000.000 10.500.000 24.500.000
    Other Manufacturing Overhead
    10.000 / 40.000 x 20.000.000
    30.000 / 40.000 x 20.000.000 5.000.000
    Total Production Cost 15.000.000
    Unit Production 109.500.000 156.500.000
    Cost per unit 2.000 3.000
    54.750 52.167

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