NAMA : 1.
Aliyana Salma Nafisya ( 456876)
2. Anggraeni Dyah Ayu R (463758)
3. Happy Nasyiduna Setyono (456880)
KELAS : ASP 21
11.23 Proportion of Services U
Departement Direct Cost Maintenance
Building A (P1) 495.000
Building B (P2) 322.000
Maintenance (S1) 200.000 -
Cafetaria (S2) 160.000 0,8
1.177.000
>Compute the allocation of service departement costs using direct method
Direct methods : without allocations among service departements
S1 = 50% + 30% = 80%
S2 = 10% + 10% = 20%
S1 = 50% + 30% = 80% S2 = 10% + 10% = 20%
P1 = 50% / (50%+30%) P1 = 10% / 20% = 50%
P1 = 50%/ 80% = 62,5% P2 = 10% / 20% = 50%
P2 = 30% / 80% 37,5%
Service Departement Cost Allocation
Percent allocable to
Service Departement Direct Cost P1
Maintenance (S1) 200.000 62,50%
Cafetaria (S2) 160.000 50,00%
Maintenance (S1) 200.000 125.000
Cafetaria (S2) 160.000 80.000
Total allocated 360.000 205.000
Service Departement
Maintenance (S1) Cafetaria (S2)
Direct Costs 200.000 160.000
Allocation
S1 - 200.000 - 160.000
S2
Total allocated
S1 S2
P1 = 200.000 x 62,5% = 125.000 P1 = 16.0000 x 50% = 80.000
P2 = 200.000 x 37,5% = 75.000 P2 = 160.000 x 50% = 80.000
11.26 STEP METHOD
Allocated some service departement costs to other service departements
no further allocations are made back to that service departement
A. Start with maintenance
Service Departement Costs Allocation
Percent allocable t
Service Departement Direct Costs S1
Maintenance (S1) 200.000 0%
Cafetaria (S2) 160.000 0%
Notes
S1 S2
S2 = 0,2 = 20% P1 = 10% / 20% = 50%
P1 = 0,5 = 50% P2 = 10% / 20% = 50%
P2 = 0,3 = 30%
Cost Allocation ; step method continued
Service Departement Cost Allocation
To
From S1 S2
200.000 160.000
S1 - 200.000 40.000
S2 - - 200.000
Total - -
Notes 360.000 of service departement costs
40.000 = 20% x 200.000 were ultimately allocates to
100.000 = 50% x 200000 production departements
60.000 = 30% x 200.000
1000.000 = 50% x 200.000
To
From S1 S2
Direct Cost 200.000 160.000
S1 - 200.000 40.000
S2 - - 200.000
Total - -
A. Start with cafetaria
Percent allocable t
Service Departement Direct Costs S1
Cafetaria (S1) 200.000 0%
Maintenance (S2) 160.000 0%
Notes
S1 S2
S2 = 0,8 = 80% P1 = 50% / (50% + 30%) = 62,5%
P1 = 0,1 = 10% P2 = 30% / 80% = 37,5%
P2 = 0,1 = 10%
Cost Allocation ; step method continued
Service Departement Cost Allocation
To
From S1 S2
160.000 200.000
Cafetaria (S1) - 160.000 128.000
Maintenance (S2) - - 328.000
Total - -
Notes 360.000 of service departement costs
128.000 = 80% x 160.000 were ultimately allocates to
16.000 = 10% x 160.000 production departements
16.000 = 10% x 160.000
205.000 = 62,5% x 328.000
123.000 = 37,5% x 328.000
To
From S1 S2
Direct Cost 160.000 200.000
S1 - 160.000 128.000
S2 - - 328.000
Total - -
11.28 Reciprocal Method
Recognizes all service provided by any service departement,
including services provided to other service departements
Requires a simultaneous equation solution
Proportion of Services U
Departement Direct Cost Maintenance
Building A (P1) 495.000
Building B (P2) 322.000
Maintenance (S1) 200.000 -
Cafetaria (S2) 160.000 0,8
Aljabar Method
S1 = 200.000 + 0,8 S2 S2 = 160.000 + 0,2 S1
S2 = 160.000 + 0,2 S1 S2 = 160.000 + 0,2 (390.476)
S2 = 160.000 + 78.095
S1 = 200.000 + 0,8 (160.000 + 0,2 S1) S2 = 238.095
S1 = 200.000 + 128.000 + 0,16 S1
S1 - 0,16 S1 = 328.000
0,84 S1 = 328.000
S1 = 328.000 / 0,84
S1 = 390.476
Service Departement Costs Allocation
Percent allocable t
Service Departement Total Costs S1
S1 390.476
S2 238.095 80%
Notes
S1 S2
S2 = 0,2 = 20% S1 = 0,8 = 80%
P1 = 0,5 = 50% P1 = 0,1 = 10%
P2 = 0,3 = 30% P2 = 0,1 = 10%
To
From S1 Cafetaria S2
Direct Costs 200.000 160.000
S1 (Maintenance) - 390.476 78.095
S2 ( Cafetaria) 190.476 - 238.095
Total - -
200.000 = Total Costs of S1
78.095 = Costs allocated from S1 ( 20% x 390.476 ) $ 190.476
195.238 = 50% x 390.476
117.143 = 30% x 390.476
-238.095 total cost S2
23.890 10% x 238.095
Proportion of Services Used by
Cafetaria Building A Building B
0,2 0,5 0,3
- 0,1 0,1
Percent allocable to
P2 Total
37,50% 100%
50,00% 100%
75.000 200.000
80.000 160.000
155.000 360.000
Production Departement
Buildiung A (P1) Building B(P2) Total
495.000 322.000 1.177.000
125.000 75.000
80.000 80.000
700.000 477.000 1.177.000
S2
50% = 80.000
50% = 80.000
Percent allocable to
S2 P1 P2 Total
20% 50% 30% 100%
0% 50% 50% 100%
P1 P2 Total
360.000
100.000 60.000
100.000 100.000
- 200.000
- 160.000 360.000
vice departement costs
y allocates to
P1 P2 Total
495.000 322.000 1.177.000
100.000 60.000
100.000 100.000
695.000 482.000 1.177.000
Percent allocable to
S2 P1 P2 Total
80% 10% 10% 100%
0% 62,5% 37,5% 100%
P1 P2 Total
360.000
16.000 16.000
205.000 123.000
221.000 139.000 360.000
vice departement costs
y allocates to
P1 P2 Total
495.000 322.000 1.177.000
16.000 16.000
205.000 123.000
716.000 461.000 1.177.000
Proportion of Services Used by
Cafetaria Building A Building B
0,2 0,5 0,3
- 0,1 0,1
0,2 (390.476)
Percent allocable to
S2 P1 P2 Total
20% 50% 30% 100%
10% 10% 100%
$ 390.476
$ 238.095
P1 P2 Total
360.000
195.238 117.143
23.810 23.810
219.048 140.953 360.000
360.000 of service departement costs
were ultimately allocates to
production departements
