13 Akuntansi Biaya Activity Based Costing Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi FEB Akuntansi

Activity Based Costing (ABC) 8-2 Activity Based Costing (ABC) ABC is a good supplement to our traditional cost system ABC di desain untuk menyediakan informasi biaya untuk keputusan stratejik dll yang berpotensi untuk mempengaruhi kapasitas dan biaya variabelnya. By : garrison I agree! ABC is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore “fixed” as well as variable costs. It is ordinarily used as a supplement to, rather than as a replacement for, the company’s usual costing system.  

Beda ABC dengan Tradisional 8-3 Beda ABC dengan Tradisional ABC berbeda dg traditional , terdapat 3 cara :.  ABC biaya dibagi dalam man.cost dan non.manufaktur. Manufacturing costs Nonmanufacturing costs ABC differs from traditional cost accounting in three ways. The first is:  Nonmanufacturing as well as manufacturing costs may be assigned to products, but only on a cause-and-effect basis. For example, ABC systems can assign sales commissions, shipping costs, and warranty repair costs to specific products. Traditional product costing ABC product costing

ABC biaya manufacturing tdk semua masuk dalam Biaya produk. 8-4 ABC biaya manufacturing tdk semua masuk dalam Biaya produk. Manufacturing costs Nonmanufacturing costs Most, but not all Some All   Some manufacturing costs may be excluded from product costs. This is because ABC only assigns a cost to a product if decisions concerning that product will cause changes in the cost. ABC excludes two types of costs from product costs: Organization-sustaining costs (which will be formally defined later); and The costs of unused or idle capacity. Traditional product costing ABC product costing

ABC menggunakan istilah cost pools. 8-5 ABC menggunakan istilah cost pools. Activity–Based Costing Level of complexity Departmental Overhead Rates  Numerous overhead cost pools are used, each of which is allocated to products and other cost objects using its own unique measure of activity. ABC cost pools are created to correspond to the activities performed in an organization that cause the consumption of overhead resources. Therefore, the total number of ABC cost pools will definitely exceed one (as in the plantwide approach) and it is likely to exceed the number of departments within a company (as in the departmental approach), since more than one activity is often performed within each department. Plantwide Overhead Rate Number of cost pools

Perbedaan alokasi BOP dg ABC dan Tradisional 8-6 Perbedaan alokasi BOP dg ABC dan Tradisional Cost pool dalam ABC, memiliki ukuran aktivitas yg berbeda utk alokasi BOP. Traditional cost systems biasanya menggunakan ukuran biaya tenaga kerja , jam kerja/jam mesin utk mengalokasikan biaya overhead . Each ABC cost pool has its own unique measure of activity. On the contrary, traditional cost systems usually rely on direct labor hours and/or machine hours to allocate all overhead costs to products. Direct labor and machine hours work correctly when changes in the quantity of the base are correlated with changes in the overhead costs being assigned using the base. Relying exclusively on these bases to assign overhead costs to products has come under increased scrutiny since, on an economy-wide basis, direct labor and overhead costs have been moving in opposite directions and the variety of products produced by companies has increased.

Perhitungan aktivitas dan cost pool, dalam ABC 8-7 Perhitungan aktivitas dan cost pool, dalam ABC Activity Mengklasifikasi aktivitas yg menimbulkan biaya overhead. Activity Cost Pool Pool aktivitas yg akan di gunakan dalam mengalokasikan BOP. $ Part I. An activity is any event causes the consumption of overhead resources. Part II. An activity cost pool is a “bucket” in which costs are accumulated that relate to a single activity measure in an ABC system.

Menggunakan istilah cost driver utk menghitung tarip BOP dg ABC 8-8 Menggunakan istilah cost driver utk menghitung tarip BOP dg ABC Mengukur Activity Dasar yang di gunakan untuk menghitung BOP. An activity measure is an allocation base in an activity-based costing system. The term cost driver is also used to refer to an activity measure. The two most common types of activity measures are shown on the next slide.

Organization- sustaining 8-9 Aktivitas dalam ABC Manufacturing companies typically combine their activities into five classifications. Unit-Level Activity Batch-Level Product-Level Customer-Level Organization- sustaining  Unit-level activities are performed each time a unit is produced. For example, providing power to run processing equipment would be a unit-level activity.  Batch-level activities are performed each time a batch is handled or processed, regardless of how many units are in the batch. For example, setting up equipment and shipping customer orders are batch-level activities.  Product-level activities relate to specific products and must be carried out regardless of how many batches are run or units produced and sold. For example, designing or advertising a product would be product-level activities.  Customer-level activities relate to specific customers and are not tied to any specific product. For example, sales calls and catalog mailings would be customer-level activities.  Organization-sustaining activities are carried out regardless of which customers are served, which products are produced, how many batches are run, or how many units are made. For example, heating a factory and cleaning executive offices are organization-sustaining activities.

Implementasi ABC Strong top management support 8-10 Implementasi ABC Strong top management support Link to evaluations and rewards Cross-functional involvement There should be strong top management support. Without leadership from top management, some managers may not see any reason to change. Without top management support, the ABC implementation will be seen as unimportant. There should be cross-functional involvement Since ABC affects people across departments, it should involve these people and be fully supported by them. If the accounting department alone attempts to impose ABC on others, skepticism and resistance are inevitable. A well designed ABC system requires intimate knowledge of many parts of an organization. This knowledge can only be learned from employees familiar with the various parts of an organization’s operations. ABC data should be linked to how people are evaluated and rewarded. If traditional non-ABC data continues to be used to evaluate employee performance, it sends the signal that ABC data is unimportant and can even be ignored.

Contoh perhitungan dg tradisional 8-11 Contoh perhitungan dg tradisional Classic Brass makes two product lines for luxury yachts—standard stanchions and custom compass housings. The company has reported its first loss ever of $1,250 as shown on the income statement. Biaya Overhead dialokasikan berdasarkan jam kerja/jam mesin.

Contoh aktivitas berdasarkan cost pool dan pengukurannya: 8-12 Tahapan dalam ABC : Define Activities, Activity Cost Pools, and Activity Measures Contoh aktivitas berdasarkan cost pool dan pengukurannya: The first step in implementing ABC is to define activities, activity cost pools, and activity measures. The activities are often identified and defined by interviewing the employees that work in the respective overhead departments. The lengthy list of activities that emerges from this process is usually reduced to a handful by combining similar activities. Classic Brass selected the following five activity cost pools and corresponding activity measures: Activity Cost Pool Activity Measure Customer orders Number of customer orders Product design Number of product designs Order size Machine-hours Customer relations Number of active customers Other Not applicable

8-13 Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools. The definition for each of the activity cost pools is: Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools.

Assign Overhead Costs to Activity Cost Pools 8-14 Assign Overhead Costs to Activity Cost Pools The second step in implementing ABC is to assign overhead costs to activity cost pools. This is also called first-stage allocation.   Classic Brass’ annual overhead costs (both manufacturing and nonmanufacturing) that it intends to assign to its activity cost pools are as shown. Notice: The total costs for the Production Department ($1,000,000) equal the total manufacturing overhead costs shown in Classic Brass’ income statement. The total costs for the General Administrative and Marketing Departments ($810,000) equal the marketing and general administrative expenses shown in Classic Brass’ income statement.

 Menentukan biaya overhead ke dalam Activity Cost Pools 8-15  Menentukan biaya overhead ke dalam Activity Cost Pools Direct materials, direct labor, and shipping are excluded because Classic Brass’ existing cost system can directly trace these costs to products or customer orders.

8-16 Classic Brass’ cross-functional interviews resulted in resource allocations as shown. Notice for example: The indirect factory workers allocated 25% of their time to the customer orders activity, 40% of their time to the product design activity, 20% of their time to the order size activity, 10% of their time to customer relations, and 5% of their time to the “other” activity. 100% of the factory building lease is allocated to the “other” activity. Since Classic Brass has a single production facility that it does not plan to contract or expand, the lease cost is an unavoidable organization-sustaining cost.

Indirect factory wages $500,000 8-17 Once the percentage allocations have been determined, it is a simple matter to assign costs to activity cost pools. For example, the indirect factory wages assigned to the customer orders activity ($125,000) was computed by multiplying the total amount of indirect factory wages ($500,000) by the percentage of time that indirect factory workers spent on this activity (25%). Indirect factory wages $500,000 Percent consumed by customer orders 25% $125,000

Factory equipment depreciation $300,000 8-18 As another example, the factory equipment depreciation assigned to the customer orders activity ($60,000) was computed by multiplying the total amount of factory equipment depreciation ($300,000) by the percentage of time that the factory equipment was used to support this activity (20%). Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000

8-19 The completed grid of first-stage allocations is shown on your screen.

Menghitung tarip ABC Cost Driver : 1,000 customer orders, 8-20 Menghitung tarip ABC Cost Driver : 1,000 customer orders, 400 new designs, 20,000 machine-hours, 250 customer relations activities. Now the team can compute the individual activity rates by dividing the total cost for each activity by the total activity levels. The Classic Brass ABC team determined activity levels for each activity: 1,000 customer orders, 400 new designs, 20,000 machine-hours, 250 customer relations activities. This information enabled the team to compute ABC rates for each activity by dividing the total cost in each activity cost pool by the respective quantity of the activity measure.

Calculate Activity Rates 8-21 Calculate Activity Rates The activity rate for each cost pool is computed by dividing the total cost for an activity cost pool by the total activity for that pool. For example, the customer orders activity rate is $320 per order. Importantly, this is an average figure. Notice, the “other” cost pool does not have an activity rate. This is because these organization-sustaining costs will not be assigned to customer orders.

Alokasi BOP ke produk Standard Stanchions 8-22 Alokasi BOP ke produk Standard Stanchions Requires no new design resources. 30,000 units ordered with 600 separate orders. Each stanchion requires 35 minutes of machine time for a total of 17,500 machine-hours. Custom Compass Housing Requires new design resources. 400 separate orders. 400 custom designs prepared. 1,250 compass housings produced, requiring 2 machine-hours each for a total of 2,500 machine-hours. The data needed to assign overhead costs to Classic Brass’ two products—standard stanchions and custom compass housings—are as shown. Notice: 1600 customer orders were placed for standard stanchions and 400 customer orders were placed for custom compass housings. All 400 product designs related to custom compass housings. Standard stanchions consumed 17,500 machine-hours and custom compass housings consumed 2,500 machine-hours.

8-23 The overhead cost assignments to standard stanchions and custom compass housings are as shown. Notice: The total overhead costs assigned to standard stanchions and custom compass housings are $524,500 and $427,500, respectively, for a total of $952,000 assigned to the two products.. The total overhead costs assigned to products ($952,000) plus the total overhead costs not assigned to products ($858,000) equal the total overhead cost of $1,810,000 from slides 18 and 23. The overhead not assigned to products consists of customer relations ($367,500) and other ($490,500).

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