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Presentasi berjudul: "1 PowerPointPresentation by PowerPoint Presentation by Gail B. Wright Professor Emeritus of Accounting Bryant University © Copyright 2007 Thomson South-Western,"— Transcript presentasi:

1 1 PowerPointPresentation by PowerPoint Presentation by Gail B. Wright Professor Emeritus of Accounting Bryant University © Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and South-Western are trademarks used herein under license. MANAGEMENT ACCOUNTING 8 th EDITION BY HANSEN & MOWEN 4 ACTIVITY-BASED PRODUCT COSTING

2 2 UNIT COST: Definition Unit cost is the total cost associated with the units produced divided by the # of units produced. (Total cost) / (# units produced) LO 1

3 3 What is meant by “total cost”? Total cost refers to production costs: direct materials, direct labor, manufacturing overhead. LO 1

4 4 How do we measure the costs to be assigned? Production costs we assign may be actual or estimated costs. LO 1

5 5 How do we assign costs to a product? Production costs are assigned by 1 of 2 methods: functional- based or activity-based costing. LO 1

6 6 UNIT COSTS  Pengaruh  Menyerahkan penawaran yang berarti tanpa mengetahui biaya per unit  tidak mungkin  Mangembangkan dan Memperkenalkan produk baru  Keputusan terhadap  Membuat atau membeli suatu produk atau jasa  Menerima atau menolak pesanan khusus  Mempertahankan atau menghentikan suatu produk LO 1

7 7 UNIT COST INFORMATION  Kemungkinan dihitung dengan  Actual costing : bahan baku langsung, TK langsung dan Overhead  Normal costing  Membebankan biaya aktual DM dan DL tetapi OH dibebankan pada produk dengan menggunakan tarif perkiraaan LO 1 Predetermined rate (Tarif Perkiraan OH) = Budgeted cost / Estimated activity usage

8 8 How are functional-based costs assigned? Direct materials & labor are assigned by direct tracing. Overhead is assigned by driver tracing & allocation. LO 2

9 9 UNIT-LEVEL DRIVERS  Digunakan untuk membebankan OH  Unit yang diproduksi  Jam tenaga kerja langsung  Biaya tenaga kerja langsung  Jam mesin  Biaya bahan baku langsung LO 2

10 10 CAPACITY LEVELS: Definition  Expected activity capacity is output for coming year  Normal activity capacity is average activity experienced over long term  Theoretical activity capacity is absolute maximum that can be achieved in perfect world  Practical activity capacity is maximum that can be achieved under efficient operation LO 2

11 11 What does the relationship of capacity levels look like? LO 2 EXHIBIT 4-1

12 12 PLANTWIDE RATE: An Example Budgeted overhead$360,000 Expected activity (in DLH)100,000 Actual activity (in DLH)100,000 Actual overhead$380,000 Predetermined rate = Budgeted cost / Estimated activity usage = $360,000 / 100,000 = $3.60 per DLH Applied overhead = Overhead rate x Actual activity = $3.60 x 100,000 = $360,000 LO 2

13 13 What if applied overhead ($360,000) differs from actual overhead ($380,000)? Underapplied (overapplied) overhead is a variance that is added to (subtracted from) cost of goods sold. LO 2

14 14 PLANTWIDE RATE: 2 Products EXHIBIT 4-3 Similar products use different amounts of labor, so that $360,000 overhead is allocated differently. LO 2

15 15 DEPARTMENTAL RATE MODEL EXHIBIT 4-4 LO 2 Products produced in different departments use different drivers to assign overhead costs.

16 16 DEPARTMENTAL RATE: 2 Products EXHIBIT 4.5 Pembuatan banyak menggunakan mesin (bandingkan jam mesin yang diharapkan), sedangkan perakitan cenderung menggunakan banyak tenaga kerja langsung LO 2

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19 19 How does a company know if its functional-based costing is producing distorted costs? There are many symptoms of distorted costs, such as profit margins that are difficult to explain. LO 3

20 20 CREATING DISTORTIONS When a unit-level approach is used to assign non-unit-level costs (overhead), cost information can be distorted. LO 3

21 21 NON-UNIT-LEVEL ACTIVITY DRIVER: Definition Factors that measure consumption of non-unit-level activities by product & can distort product costs. LO 3

22 22 PRODUCT DIVERSITY: Definition Products consume overhead activities in systematically different proportions. LO 3

23 23 COST DISTORTIONS: Plantwide Cost Assignment EXHIBIT 4-8 Proportional application assigns 9 times as much overhead to Regular phones. LO 3 } Should we assume that regular phones will use 9 times more overhead costs than cordless phones?

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26 26 COMPARING UNIT COSTS EXHIBIT 4-11 Activity-based costing is more realistic than functional-based costing. LO 3

27 27 4 Explain how an activity- based costing system works for product costing. LEARNING OBJECTIVE

28 28 How do you identify activities & their attributes? Use a key set of interview questions and record the answers. LO 4

29 29 RESOURCE DRIVER: Definition Factors that measure the consumption of resources by activities. LO 4

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31 31 ASSIGNING COSTS TO ACTIVITIES: Step 1 ActivitySupervisorClerks Supervising employees100%0% Processing transactions040 Preparing statements030 Answering questions030% of Time on Each Activity LO 4

32 32 ASSIGNING COSTS TO ACTIVITIES: Step 2 ActivitySupervisorClerks Supervising employees$50, Processing transactions---$60,000 Preparing statements---$45,000 Answering questions---$45,000 If the supervisor’s salary is $50,000 and each of 5 clerks earn $30,000, costs would be: LO 4

33 33 How do you assign activity costs? Activity costs are assigned to products on the basis of usage. LO 4

34 34 ASSIGNING COSTS TO PRODUCTS: Identify Costs ActivityCredit Card Supervising employees$ 75,000 Processing transactions100,000 Preparing statements79,500 Answering questions69,900 Providing automatic tellers250,000 Activity Costs LO 4 EXHIBIT 4-14

35 35 ASSIGNING COSTS TO PRODUCTS: Assign Costs Activity Classic Gold GoldPlatinumTotal # Cards5,0003,0002,00010,000 Transactions processed 600,000300,000100,0001,000,000 # Statements60,00036,00024,000120,000 # Calls10,00012,0008,00030,000 # Teller transactions15,0003,0002,00020,000 LO 4

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