Akuntansi biaya V (Activity-Based Costing and Activity-Based Management )


  • Recall that Factory Overhead is applied to production in a rational systematic manner, using some type of averaging.  There are a variety of methods to accomplish this goal.
  • These methods often involve tradeoffs between simplicity and realism

Simple Methods                 Complex Methods

Unrealistic                              Realistic

Broad Averaging

  • Historically, firms produced a limited variety of goods while their indirect costs were relatively small.
  • Allocating overhead costs was simple: use broad averages to allocate costs uniformly regardless of how they are actually incurred
  • Peanut-butter Costing
  • The end-result: overcosting and undercosting

Over- and Undercosting

  • Overcosting – a product consumes a low level of resources but is allocated high costs per unit
  • Undercosting – a product consumes a high level of resources but is allocated low costs per unit


  • The results of overcosting one product and undercosting another
  • The overcosted product absorbs too much cost, making it seem less profitable than it really is
  • The undercosted product is left with too little cost, making it seem more profitable than it really is

An Example

  • Consider an example of two products of Cactus Jelly:
  • Regular and Deluxe De-spined
  • CactiCorp sells equal quantities of each
  • Regular sells for $35 per jar, and Deluxe $46
  • Both products have the same Direct Materials costs
  • Deluxe takes twice as much Direct Labor due to the extensive de-spining required

An Example, continued

  • Based on the previous assumptions, costs could be allocated, based on units, as follows:
  • Or it could be costed differently using another cost driver, in this case, Direct Labor Hours
  • Or it could be costed using two separate cost drivers.  Using multiple cost drivers is called Activity-Based Costing
  • Drivers could be any relevant or related activity
  • Number of Patients
  • Number of Meals
  • Pounds, Gallons, Barrels, Board-Feet, etc.
  • The next slide displays cost allocation for the Cactus Jelly using two new drivers together
Published in: on Mei 18, 2010 at 8:22 am  Tinggalkan sebuah Komentar  

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