ACTIVITY-BASED COSTING

Functional-based Activity-based
costing is good for us costing is the best
 Biaya Per Unit Produk (1)
• Unit product cost  total cost/unit
• Dasar pertimbangan:
- Definisi product cost
- Mengukur cost (cost measurement)
- Pembebanan cost (cost assignment)
• Cost measurement:
menentukan nilai uang bahan baku, TKL
& overhead dlm produksi.
 Biaya Per Unit Produk (2)
• Cost assignment:
proses pembebanan cost ke cost object
• Metode pengukuran cost:
Keterangan DM DL OH

Actual Costing Actual Actual Actual

Normal Costing Actual Actual Rates

 Biaya Per Unit Produk (3)
• Predetermined overhead rate =
Budgeted Overhead
Estimated Activity Usage
• Metode pembebanan cost ke cost object:
- Functional-based product costing
- Activity-based product costing
Functional-Based Product Costing
(1)
• Pembebanan biaya ke produk:
- DM & DL  direct tracing
- OH  driver tracing & alokasi
• Dasar pembebanan cost ke produk: unit-level
activity driver  faktor penyebab berubahnya
cost sesuai perubahan unit diproduksi
 Functional-Based Product Costing
(2)
• Tahap penentuan predetermined OH rate:
- Tentukan unit-level driver  unit produced, jam TKL,
biaya TKL, jam mesin, biaya DM
- Tentukan estimasi kapasitas aktivitas yang diukur oleh
driver
- Tentukan estimasi OH yang diharapkan
 Functional-Based Product Costing
(3)
• Jenis kapasitas aktivitas:
- Expected activity capacity
- Normal activity capacity
- Theoretical activity capacity
- Practical activity capacity
• Dua macam predetermined OH rates:
- Plantwide rates
- Departmental rates
Functional-Based Product Costing
(4)
• Plantwide rates

Overhead Costs

Assign Costs Direct tracing

Plantwide Pool Stage I: Pool Formation

Assign Costs Unit-level Driver

Products Stage II: Cost Assigned

 Functional-Based Product Costing
(5)
• Plantwide rates in Belring, Inc.
Belring, Inc. menghasilkan 2 bentuk telepon: cordless
dan regular. Data aktual & yang dianggarkan adalah:
Budgeted overhead $360,000
Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000
Cordless Regular
Unit Produced 10,000 100,000
Prime Costs $ 78,000 $ 738,000
DLH 10,000 90,000
Functional-Based Product Costing
(6)
• Predetermined overhead rate = Budgeted overhead
Estimated activity
= $ 360,000
100,000 DLH
= $ 3.60 per DLH
• Applied OH: total overhead yg dibebankan pada produksi
aktual
• Applied OH = Overhead rate x Actual activity output
= $ 3.60 x 100,000 DLH
= $ 360,000
Functional-Based Product Costing
(7)
• OH variance: Actual OH – Applied OH
• Underapplied OH  Actual OH > Applied OH
 menambah COGS
• Overapplied OH  Actual OH < Applied OH
 mengurangi COGS
• Unit cost = Prime Cost + Assigned OH costs
Unit produced
Functional-Based Product Costing
(8)
• Per-Unit-Cost
Cordless Regular
Prime Costs $ 78,000 $ 738,000
OH Costs:
$3.60x10,000 $ 36,000 ---
$3.60x90,000 --- $ 324,000
Total manufacturing costs $ 114,000 $1,062,000
Unit produced 10,000 100,000
Unit cost $ 11.40 $ 10.62
Functional-Based Product Costing
(9)
• Departmental rates
Overhead Costs
Allocation
Direct tracing Assign Costs Driver tracing

Dept. A Pool Stage I: Pool Formation Dept. B Pool

Assign Costs Unit-level Drivers Assign Costs

Products Stage II: Costs Assigned Products

Functional-Based Product Costing
(10)
• Departmental rates in Belring, Inc.
Fabrication Assembly
Budgeted OH $ 252,000 $ 108,000
Expected & actual usage (DLH)
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected & actual usage (MH)
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
 Functional-Based Product Costing
(11)
• Fabrication rate = Budgeted overhead/Expected machine hours
= $ 252,000/40,000
= $ 6.30 per MHr
• Assembly rate = Budgeted overhead/Expected DLH
= $ 108,000/80,000
= $ 1.35 per DLH
• Applied OH = ($6.30xActual MHr)+($1.35xActual DLH)
= ($6.30x40,000)+($1.35x80,000)
= $252,000+$108,000
= $360,000
Functional-Based Product Costing
(12)
• Per-Unit cost
Cordless Regular
Prime Costs $ 78,000 $ 738,000
OH Costs:
($6.30x4,000)+($1.35x3,000) $ 29,250 ---
($6.30x36,000)+($1.35x77,000) --- $ 330,750
Total manufacturing costs $ 107,250 $1,068,750
Unit produced 10,000 100,000
Unit cost $ 10.73 $ 10.69
 Keterbatasan Functional-Based
Cost Accounting Systems (1)
Change Accounting
Competitive Environment: System
• Intense/increasing competitive
pressures Adopt new
strategy tp
• Continuous improvement
achieve
• TQM competitive
• Total customer satisfaction excellence
• Sophisticated technology COMPANY Not
Change
Distortion
 Keterbatasan Functional-Based
Cost Accounting Systems (2)
• Distorsi pada Functional-based costing tampak pada:
– Produk utama  volume besar  dibebani biaya tinggi 
kalah persaingan
– Harga pesaing tidak realistis  ketepatan pembebanan biaya
harus dipertanyakan
– Produk yg butuh penanganan khusus  volume rendah 
dibebani biaya rendah
• Penyebab ketidakakuratan:
– Proporsi BOP yg tdk berkaitan dg unit terhadap total BOP besar
– Tingkat produk diversity besar
 Activity-Based Product Costing
(1)
• Dua tahap pembebanan ABC

Cost of Resources

Direct tracing Assign costs Driver tracing

Activities

Driver tracing Assign Costs

Products
 Activity-Based Product Costing
(2)
• Langkah-langkah dalam ABC:
1. Identifikasi aktivitas & atributnya
– Identifikasi aktivitas interview dg manager fungsional
 siapkan activity dictionary
– Activity dictionary  daftar aktivitas & atribut aktivitas
yg penting
– Activity atribut  informasi finansial & nonfinansial
tentang aktivitas individual  misal jenis sumber daya &
waktu yg dikonsumsi
 Activity-Based Product Costing
(3)
2. Pembebanan biaya ke aktivitas
– Tentukan biaya utk laksanakan tiap aktivitas & sumber
daya yg dikonsumsi  lihat di jurnal umum
– Lacak dg direct/driver tracing  tentukan resource driver
 bebankan cost ke aktivitas
– Resource driver  faktor yg mengukur konsumsi sumber
daya oleh aktivitas
 Activity-Based Product Costing
(4)
3. Pembebanan biaya ke produk
– Bebankan biaya aktivitas ke produk berdasarkan
proporsi pemakaian tiap aktivitas
– Cara pembebanan  hitung predetermined
activity rate  kalikan dg pemakaian aktual tiap
aktivitas
 Activity-Based Product Costing
(5)
• Activity usage measures in Belring, Inc.
Cordless Regular Total
Units produced /year 10,000 100,000 110,000
Prime costs $78,000 $738,000 $816,000
Direct labour hours 10,000 90,000 100,000
Machine hours 5,000 45,000 50,000
Production runs 20 10 30
Number of moves 60 30 90
Activity-Based Product Costing
(6)
• Overhead activities in Belring, Inc.
Activity Activity Cost
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total 360,000
 Activity-Based Product Costing
(7)
• Activity rates calculation
Setup rate $120,000/30 runs = $4,000/run

Material-handling rate $60,000/90 moves = $666.67/move

Machining rate $100,000/50,000 MH = $2/MH
Testing rate $80,000/100,000DLH = $0.80/DLH
 Activity-Based Product Costing
(8)
• Unit cost calculation using ABC
Cordless Regular
Prime costs $78,000 $738,000
Overhead costs:
Setup: $4,000x20 (C) & $4,000x10 (R) 80,000 40,000
Mat. handling: $666.67x60 (C) & $666.67x30 (R) 40,000 20,000
Machining: $2x5,000 (C) & $2x45,000 (R) 10,000 90,000
Testing: $0.80x10,000 (C) & $0.80x90,000 (R) 8,000 72,000
Total manufacturing costs $216,000 $960,000
Unit produced 10,000 100,000
Unit costs (total costs/units) $21.60 $9.60
 Activity-Based Product Costing
(9)
• Perbandingan unit costs
Cordless Regular
Plantwide rate $11.40 $10.62
Departmental rate 10.73 10.69
Activity rate (ABC) 21.60 9.60
Homogeneous Pools of Activities
(1)
• Homogeneous cost pool: kumpulan BOP dari
aktivitas yg secara logis berhubungan & memiliki
consumption ratio yg sama terhadap semua produk
• Consumption ratio: proporsi setiap aktivitas yg
dikonsumsi oleh produk
• Tujuan cost pool  kurangi jumlah driver  jumlah
tarip berkurang  diganti pool rate
 Homogeneous Pools of Activities
(2)
• Homogeneous Pools in Belring, Inc.
– Setup & material-handling activities  tiap batch produk
diproduksi
– Testing & machining aktivities  tiap unit produk diproduksi
– Consumption ratios:
Overhead Activity Cordless Regular Activity Driver

Setups 20/30=0.67 10/30=0.33 Production runs

Material handling 60/90=0.67 30/90=0.33 No. of moves
Machining 0.10 0.90 Machine hours
Testing 0.10 0.90 Direct labor hour
Homogeneous Pools of Activities
(3)
• Empat aktivitas dikurangi jadi 2 homogeneous
cost pools:
Batch-level Pool Unit-level Pool
Setups $120,000 Machining $100,000
Mat.hand 60,000 Testing
80,000
Total $180,000 Total $180,000
Driver quant.30 runs 50,000 MH
Pool rate $6,000/runs $ 3.60/MH
Homogeneous Pools of Activities
(4)
• Pengelompokan aktivitas:
– Unit-level activities  dilakukan setiap unit diproduksi
– Batch-level activities  dilakukan setiap sekelompok
produk diproduksi
– Product-level activities  dilakukan utk mendukung
berbagai produk yg diproduksi
– Facility-level activities  aktivitas penopang proses
umum produksi
Homogeneous Pools of Activities
(5)
• Unit-level, batch-level & product-level  ada
kaitan dg produk  dasar pembebanan
consumption ratios
• Facility-level  period cost