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Activity Based Costing

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Augustin Bangalore
Augustin Bangalore
Economía y finanzasEmpresariales
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Activity based costing By Prof. Augustin Amaladas
Meaning ,[object Object],[object Object]
[object Object]
Historical development ,[object Object],[object Object]
[object Object]
[object Object]
[object Object]
[object Object],[object Object],[object Object]
History ,[object Object]
[object Object]
Methodology ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
[object Object],[object Object]
The Four Steps to ABC Implementation ,[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object]
[object Object]
[object Object]
Exercise 16(Activity Based costing) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],3 3 12 9 0.50 0.50 1.00 1-1/5 1/2 1/2 2 1-1/5 5 5 16 17 500 5,000 600 7000 P Q R S Direct labour cost/unit Machine hours/unit Direct labour/unit Material cost/unit Qty.of production Product
[object Object],Required:1) Select a suitable cost driver for each item of overhead expenses and calculate the cost per unit of cost driver 2.Using the concept of activity based costing , compute the factory cost per unit Of each product. These overhead costs are observed by products on a machine hour rate of Rs.4.80 per hour having an overhead cost per product of: A=Rs.1.20, B=Rs.1.20, C=4.8 D=Rs.7.2 2 5 1 4 2 10 3 12 1 4 1 4 1 6 2 8 P Q R S No.of spareparts No.of times materials handled No. of materials order No.of setup Product
Answer for 16 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Answer-16…. 3/2*3=4.5 8*256.18/7000=0.29 4*192/ 7000=0.11 12*280.74/7000=0.48 4*716.67/ 7000=0.41 1*.3=Rs.3 2*256.18/ 600=0.85 1*92/600= 0.32 3*280.74/ 600=1.40 1*716.67/ 600=1.19 ¼*3=0.75 6*256.18/ 5000=0.31 4*192/5000=0.15 10*280.7/ 5000=0.56 5*716.67/ 5000=0.72 ¼*Rs.3=.0.75 1*256.18/500=0.51 1*192/500= 0.38 2*280.74/ 500=1.12 2*716.67/500= 2.87 Machine overhead Setup cost Material Ordering cost Material handling cost Spare parts cost D C B A Overhead items
traditional system does not make correct assumptions that all overheads are Related to volume and machine time. Under traditional system products A and C are under costed because it misallocates costs for small volume products. Set ups Rs. 0.51 0.31 0.85 0.29 +4.43 +1.29 +1.96 -1.41 1.20 1.20 4.80 7.20 5.63 2.49 6.76 5.79 2.87 0.72 1.19 0.41 1.12 0.56 1.40 0.48 0.38 0.15 0.32 0.11 0.75 0.75 3.00 4.50 A B C D difference Total (old system) Total (ABC systems) Spare Parts Material handling Material ordering Machine overheads products
Answer- Activity costing… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Activity costing-Exercise-2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Answer ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
5000 4000 600 14346 16094 1494 36534 7.31 15000 6000 5760 13243 24141 4482 53626 3.58 Units Direct materials cost Direct labour cost Receiving /sores cost(48*275.89) (52*275.89) Production runs/set up cost (36* 670.59) (24*670.59) Inspection cost (30* 149.41) (10* 149.41) Total cost of products Cost per unit Q P Particulars
Computation of sales value per quarter of component K(Activitity based costing) 3000 7500 12000 1800 5518 4024 3586 34428 8607 43035 14.34 Units Components of initial design(Rs.60000/8) Direct materials cost Direct labour cost (300 hours 8 Rs.6) Receiving /sores cost(20*275.89)) Production runs/set up cost (6* 670.59) Inspection cost (24* 149.41) Total cost of products Add: Mark up( 25% of cost) Sales value Selling price per unit of K(43035/3000 units) K Particulars
Life cycle costing ,[object Object]
Realization of a life cycle cost analysis ,[object Object]
"cradle-to-grave analysis", or "Womb-to-Tomb ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
[object Object]
[object Object],[object Object]

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Activity Based Costing

  • 1. Activity based costing By Prof. Augustin Amaladas
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  • 22. Answer-16…. 3/2*3=4.5 8*256.18/7000=0.29 4*192/ 7000=0.11 12*280.74/7000=0.48 4*716.67/ 7000=0.41 1*.3=Rs.3 2*256.18/ 600=0.85 1*92/600= 0.32 3*280.74/ 600=1.40 1*716.67/ 600=1.19 ¼*3=0.75 6*256.18/ 5000=0.31 4*192/5000=0.15 10*280.7/ 5000=0.56 5*716.67/ 5000=0.72 ¼*Rs.3=.0.75 1*256.18/500=0.51 1*192/500= 0.38 2*280.74/ 500=1.12 2*716.67/500= 2.87 Machine overhead Setup cost Material Ordering cost Material handling cost Spare parts cost D C B A Overhead items
  • 23. traditional system does not make correct assumptions that all overheads are Related to volume and machine time. Under traditional system products A and C are under costed because it misallocates costs for small volume products. Set ups Rs. 0.51 0.31 0.85 0.29 +4.43 +1.29 +1.96 -1.41 1.20 1.20 4.80 7.20 5.63 2.49 6.76 5.79 2.87 0.72 1.19 0.41 1.12 0.56 1.40 0.48 0.38 0.15 0.32 0.11 0.75 0.75 3.00 4.50 A B C D difference Total (old system) Total (ABC systems) Spare Parts Material handling Material ordering Machine overheads products
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  • 30. 5000 4000 600 14346 16094 1494 36534 7.31 15000 6000 5760 13243 24141 4482 53626 3.58 Units Direct materials cost Direct labour cost Receiving /sores cost(48*275.89) (52*275.89) Production runs/set up cost (36* 670.59) (24*670.59) Inspection cost (30* 149.41) (10* 149.41) Total cost of products Cost per unit Q P Particulars
  • 31. Computation of sales value per quarter of component K(Activitity based costing) 3000 7500 12000 1800 5518 4024 3586 34428 8607 43035 14.34 Units Components of initial design(Rs.60000/8) Direct materials cost Direct labour cost (300 hours 8 Rs.6) Receiving /sores cost(20*275.89)) Production runs/set up cost (6* 670.59) Inspection cost (24* 149.41) Total cost of products Add: Mark up( 25% of cost) Sales value Selling price per unit of K(43035/3000 units) K Particulars
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