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ACTIVITY BASED

COSTING

Mengapa muncul ABC


Semakin canggihnya sistem manufaktur
biaya overhead semakin meningkat
biaya TKL berubah menjadi overhead
Pembebanan overhead tradisional kurang
akurat
Perlunya penyelidikan asal usul biaya
yang berlebihan (cost management)

Perbedaan Tahapan Costing


Traditional vs ABC
TRADITIONAL

ABC

Overhead Costs

Overhead Costs

Assign Costs

Assign Costs

Plantwide/Dept. Pool

Activities

Assign Costs

Assign Costs

Products

Products

Measurement
Measurement Systems
Systems
A
Apredetermined
predetermined
overhead
overhead rate
rate isis aa rate
rate
based
based on
on estimated
estimated data.
data.
Budgeted (estimated) cost
Estimated activity usage

SINGLE PLANTWIDE RATE

DAFTAR PERKIRAAN BIAYA OVERHEAD


PABRIK

Jika overhead dibebankan ke produk berdasarkan penggunaan JKL,


berapakah tarif overheadnya? Estimasi JKL periode ini adalah 10.000
JKL.

DEPARTEMENTAL
RATE

DAFTAR PERKIRAAN BIAYA OVERHEAD


PABRIK

Jika BOP Dept. Perlengkapan dan SDM dialokasikan ke Dept Pabrikasi dan
Perakitan, maka bisa ditentukanlah Berapa Overhead Pasca Alokasi.
Setelah itu, tentukan tarif overhead departemental.

ABC

DAFTAR PERKIRAAN BIAYA OVERHEAD


PABRIK

Overhead diklasifikasikan ke aktivitas dan kemudian ditentukan tarif per


aktivitasnya

TRADITIONAL COSTING
TARIF TUNGGAL
TARIF DEPARTEMENTAL

Belring, Inc.
Belring, Inc. produces two telephones:
CORDLESS and REGULAR model. The
company has the following actual and
budgeted data:

Budgeted overhead
Expected activity (DLH)
Actual activity (DLH)
Actual overhead

$360,000
100,000
100,000
$380,000

Belring, Inc.
Predetermined
Overhead Rate

Predetermined
Overhead Rate =
Predetermined
Overhead Rate =

Budgeted (estimated) cost


Estimated activity usage
$360,000
100,000 DLH
$3.60 per DLH

The
The total
total overhead
overhead
assigned
assigned to
to actual
actual
production
production isis called
called
applied
applied overhead.
overhead.
Overhead rate
Applied
x
=
overhead
Actual activity
output

Belring, Inc.
Applied
= Overhead rate x Actual activity output
overhead
= $3.60 x 100,000 DLH
= $360,000
If CORDLESS use 10,000 DLH and Regular 90,000 DLH,
we applied overhead to product as follows:

Single
Single Plant-Wide
Plant-Wide Rates
Rates
Belring, Inc.
Cordless

Regular

$ 78,000

$ 738,000

36,000

---

---

324,000

Total manufacturing costs

$114,000

$1,062,000

Units produced

10,000

100,000

Unit cost

Prime costs
Overhead costs:
3.60 x 10,000
$3.60 x 90,000

11.40

10.62

Functional-Based
Functional-Based Costing
Costing Department
Department Rates
Rates
Overhead Costs
Allocation
Direct Tracing

Assign Costs

Driver Tracing

Department A Pool

Stage One: Pool


Formation

Department B Pool

Assign Costs

Unit-Level Drivers

Assign Costs

Products

Stage Two: Costs


Assigned

Products

Functional-Based Costing Department Rates


If Belring has two Production Department,
FABRICATION and ASSEMBLY we must get more
information
- to divide overhead $360,000 into $252,000
(Fabrication) and $108,000 (Assembly)
- to know the activities usage (DLH & MH) on each
department
- overhead rate in Fabrication use MH and Assembly
use DLH (depend on the logical relationship with the
driver)

Departmental
Departmental Data
Data

Belring, Inc.
Fabrication Assembly
Budgeted overhead

$252,000 $108,000

Expected and actual usage (DLH):


Cordless

7,000

3,000

Regular

13,000

77,000

20,000
Expected and actual usage (Mach. Hours):

80,000

Cordless

4,000

1,000

Regular

36,000

9,000

40,000

10,000

Belring, Inc.
Applied
= ($6.30 x actual mh) + ($1.35 x actual dlh)
overhead
= ($6.30 x 40,000) + ($1.35 x 80,000)
= $252,000 + $108,000
= $360,000

Belring, Inc.
Per-Unit
Per-Unit Cost:
Cost: Departmental
Departmental Rates
Rates
Cordless
Prime costs

Regular

$ 78,000

$ 738,000

29,250

---

---

330,750

Total manufacturing costs

$107,250

$1,068,750

Units produced

10,000

100,000

Unit cost

Overhead costs:
($6.30 x 4,000) + ($1.35 x 3,000)
($6.30 x 36,000) + (1.35 x 77,000)

10.73

10.69

ACTIVITY BASED
COSTING

Non-unit
Non-unit activity
activity drivers
drivers are
are
factors
factors that
that measure
measure the
the
consumption
consumption of
of non-unit
non-unit
activities
activities by
by products
products and
and other
other
cost
cost objects.
objects.

Product
Product diversity
diversity means
means that
that the
the
products
products consume
consume overhead
overhead activities
activities
in
in systematically
systematically different
different proportions.
proportions.

Belring, Inc.
Product-Costing
Product-Costing Data
Data
Units produced per year
Prime costs
Direct labor hours (dlh)
Machine hours (mh)
Production runs (NPR)
Number of moves (NM)

Cordless

Regular

10,000
$78,000
10,000
5,000
20
60

100,000
$738,000
90,000
45,000
10
30

Activity
Activity Usage
Usage
Measures
Measures

Total
110,000
$816,000
100,000
50,000
30
90

Belring, Inc.
Product-Costing
Product-Costing Data
Data
Activity

Activity Cost

Setups

$120,000

Material handling
Machining

60,000
100,000

Testing

80,000

Total

$360,000

Overhead Activities

Belring, Inc.
Product
Product Diversity:
Diversity: Consumption
Consumption Ratios
Ratios
Overhead
Activity

Setups

Cordless
Phone

Regular
Phone

0.67

0.33

Activity
Driver

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material
handling
Machining
Testing
a

0.67
0.10

0.10

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

Belring, Inc.
Product
Product Diversity:
Diversity: Consumption
Consumption Ratios
Ratios
Overhead
Activity

Setups

Cordless
Phone

Regular
Phone

0.67

0.33

Activity
Driver

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material
handling
Machining
Testing
b

0.67
0.10

0.10

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

Belring, Inc.
Product
Product Diversity:
Diversity: Consumption
Consumption Ratios
Ratios
Overhead
Activity

Setups

Cordless
Phone

Regular
Phone

0.67

0.33

Activity
Driver

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material
handling
Machining
Testing
c

0.67
0.10

0.10

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

Belring, Inc.
Product
Product Diversity:
Diversity: Consumption
Consumption Ratios
Ratios
Overhead
Activity

Setups

Cordless
Phone

Regular
Phone

0.67

0.33

Activity
Driver

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material
handling
Machining
Testing
d

0.67
0.10

0.10

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

Belring, Inc.
Activity
Activity Rates
Rates
Setup rate:
Material-handling
rate:
Machining rate:
Testing rate:

$120,000/30 =$4,000 per run


$60,000/90 = $666.67 per move
$100,000/50,000 = $2 per MH
$80,000/100,000 = $0.80 per DLH

Belring, Inc.
Activity
Activity Rates
Rates
Cordless
Prime costs

Regular$4,000
x738,000
$ 78,000$$667
20
x
$2
60
x
$0.80
80,00040,000
5,000
x
40,00020,000
10,000

Overhead costs:
Setups
Material handling
Machining

10,00090,000

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

$4,000
x
$667
10
x
$2
30
x
$0.80
45,000
x
90,000

Belring, Inc.
Comparison
Comparison of
of Unit
Unit Costs
Costs
Cordless

Plantwide rate

Regular

$11.40$10.62

Departmental rate

10.7310.69

Activity rate

21.609.60

A
secondary
activity
isis
A
secondary
activity
A
primary
activity
isis
A
primary
activity
one
that
isis consumed
by
one
that
consumed
by
one
that
is
consumed
by
oneother
that is
consumed
by
primary
and
other primary
and
aa product
or
customer.
product oractivities.
customer.
secondary
secondary activities.

Resource
Resource drivers
drivers are
are
factors
factors that
that measure
measure the
the
consumption
consumption of
of
resources
resources by
by activities.
activities.

Classification
Classification of
of Activities
Activities
Unit-level activities are 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 though
they are not overhead costs.

Classification
Classification of
of Activities
Activities
Batch-level activities are those that are
performed each time a batch of products is
produced.

Examples: Setups,
inspections, production
scheduling, and material
handling.

Classification
Classification of
of Activities
Activities
Product-level (sustaining) activities are those that
are performed as needed to support the various
products produced by a company. These activities
consume inputs that develop products or allow
products to be produced and sold.
Examples: Engineering changes, process
engineering, and expediting.

Classification
Classification of
of Activities
Activities
Facility-level activities are those that
sustain a factory's general manufacturing
processes.
Examples: Plant management, landscaping,
maintenance, security, property
taxes, and plant depreciation.

A1

A2

A3

A4

A5

Activit
y Level
Filter

Unit Level

Batch Level

Product Level

Driver
Filter

Driver
Filter

Driver
Filter

Set 1

Set 2

Set 3

Set 4

Set 5

Set 6

Facility Level

Set 7