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1、ActivityBasedCosting ATooltoAidDecisionMaking ActivityBasedCosting ABC Theobjectiveofactivity basedcostingistounderstandoverheadandtheprofitabilityofproductsandcustomers ABCisagoodsupplementtoourtraditionalcostsystem Iagree Overheadratesmaybebasedonactivityatcapacity ActivityBasedCosting ABC Activit
2、y BasedCosting Bothmanufacturingandnonmanufacturingcostsmaybeassignedtoproducts Somemanufacturingcostsmaybeexcludedfromproductcosts Thereareanumberofcostpoolseachofwhichisallocatedusingauniquemeasureofactivity Allocationbasesoftendifferfromtraditionalcostingsystems HowCostsareTreatedUnderActivity Ba
3、sedCosting LevelofComplexity OverheadAllocation PlantwideOverheadRate DepartmentalOverheadRates ActivityBasedCosting PlantwideOverheadRate Companiestendtousedirectlaborastheoverheadallocationbase Atwostageprocessisnecessarybecausecostsareallocatedtodepartmentsandthentoproducts DepartmentalOverheadRa
4、tes Department1 Department2 Department3 Costpools IndirectLabor IndirectMaterials OtherOverhead StageOne Costsassignedtopools DepartmentalOverheadRates Department1 Department2 Department3 Costpools StageOne Costsassignedtopools Products StageTwo Costsappliedtoproducts DepartmentalOverheadRates Indir
5、ectLabor IndirectMaterials OtherOverhead Department1 Department2 Department3 Costpools StageOne Costsassignedtopools Products StageTwo Costsappliedtoproducts DirectLaborHours MachineHours RawMaterialsCost DepartmentalAllocationBases DepartmentalOverheadRates IndirectLabor IndirectMaterials OtherOver
6、head DesigninganABCSystem CostObjects e g productsandcustomers Activities ConsumptionofResources Cost DesigninganABCSystem StepsforImplementingABCIdentifyanddefineactivitiesandactivitypools Wherepossible tracecoststoactivitiesandcostobjects Assigncoststoactivitycostpools Calculateactivityrates Assig
7、ncoststocostobjects Preparemanagementreports IdentifyingActivitytoInclude Apartoftheproductionprocessforwhichmanagementwantsaseparatereportingofthecostsoftheactivityinvolved Unit LevelActivity Batch LevelActivity Product LevelActivity Customer LevelActivity Organization sustainingActivity Identifyin
8、gActivitytoInclude ActivityCostPoolisa bucket inwhichcostsareaccumulatedthatrelatetoasingleactivityintheABCsystem TheMechanicsofABC AtClassicBrass theultimatecostobjectsare Products Customerorders andCustomers Oneoverheadcost shipping canbetraceddirectlytocustomerorders Thecompany soverheadcostsares
9、hownonthenextslide Activity BasedCostingatClassicBrass DirectMaterials DirectLabor ShippingCosts OverheadCosts Traced DLH Traced CostObjects Products CustomerOrders Customers Activity BasedCostingatClassicBrass DirectMaterials DirectLabor ShippingCosts OrderSize CustomerOrders ProductDesign Customer
10、Relations Other OverheadCosts CostObjects Products CustomerOrders Customers First StageAllocation Activity BasedCostingatClassicBrass DirectMaterials DirectLabor ShippingCosts CostObjects Products CustomerOrders Customers OrderSize CustomerOrders ProductDesign CustomerRelations Other OverheadCosts F
11、irst StageAllocation Second StageAllocations MH Order Design Customer Unallocated AssigningCoststoActivityCostPools ManagementatClassicBrassbelievesoverheadshouldbedistributedasfollows AssigningCoststoActivityCostPools Indirectfactorywages 500 000Percentconsumedbycustomerorders25 125 000 Usingthetot
12、alcostsandpercentageconsumptionofoverhead costsareassignedtoactivitypools AssigningCoststoActivityCostPools Factoryequipmentdepreciation 300 000Percentconsumedbycustomerorders20 60 000 Usingthetotalcostsandpercentageconsumptionofoverhead costsareassignedtoactivitypools AssigningCoststoActivityCostPo
13、ols Usingthetotalcostsandpercentageconsumptionofoverhead costsareassignedtoactivitypools ComputationofActivityRates TheABCteamhasdeterminedthatClassicBrasshasthefollowingtotalactivitiesforeachactivitycostpool 1 000customerorders 200newdesigns 20 000machine hours100customers Nowtheteamcancomputethein
14、dividualactivityrates ComputationofActivityRates ComputationofActivityRates AssigningCoststoCostObjects Let stakealookathowoursystemworksforjustonecustomer WindwardYachts Windwardorderedtwoproducts Stanchionsandcustomercompasshousings Herearethedetails StandardStanchions nodesignrequired 1 400unitso
15、rderedwith2separateorders 2 Eachstanchionrequired0 5machine hours 3 Sellingpriceis 34each 4 Directmaterialstotal 2 110 5 Directlabortotals 1 850 6 Shippingcoststotal 180 AssigningCoststoCostObjects Let stakealookathowoursystemworksforjustonecustomer WindwardYachts Windwardorderedtwoproducts Stanchio
16、nsandcustomercompasshousings Herearethedetails CustomCompassHousing requiresnewdesign 1 Oneorderduringtheyear 2 Eachhousingrequired4machine hours 3 Sellingpriceis 650each 4 Directmaterialstotal 13 5 Directlabortotals 50 6 Shippingcoststotal 25 AssigningCoststoCostObjects 125perorder 2orders 250 Overheadcostoftwoordersforstandardstanchions AssigningCoststoCostObjects Overheadcostoftwoordersforstandardstanchions AssigningCoststoCostObjects Overheadcostofoneorderforcustomcompasshousing 125perorder
