AKUNTANSI MANAJEMEN
PERTEMUAN 2 (Sesi 3-4):
ABC-ABM
Achmad Zaky,MSA.,Ak.,SAS.,CMA.,CA
*Slide ni bersumber dari PPT Hansen-Mowen
PERTANYAAN PENTING
• Why is accurate cost information about customers &
suppliers important?
• Will accurate cost information guarantee that a firm is
competitive?
• How can we determine whether activities are of value
to a firm?
Unit cost is the total cost
associated with the units
produced divided by the
number of units produced.
Unit cost is used for--
Inventory valuation
Income determination
Providing input to a
variety of decisions
such as pricing, make or
buy, and accept or reject
special orders
Product cost is often defined as
the sum of direct materials,
direct labor, and manufacturing
overhead. This definition is
required for external financial
reporting.
Cost measurement consists of
determining the dollar amounts of
direct materials, direct labor, and
overhead used in production.
The process of associating
the costs, once measured,
with the units produced is
called cost assignment.
Measurement Systems
Two possible measurement systems are
actual costing and normal costing.
Actual costing assigns the actual
costs of direct materials, direct
labor, and overhead to products.
Normal costing assigns the
actual costs of direct materials and
direct labor to products; however,
overhead cots are assigned to
products using predetermined
rates.
Measurement Systems
A predetermined
overhead rate is a rate
based on estimated data.
Budgeted (estimated) cost
Estimated activity usage
Examples of Unit-Level Drivers
Units produced
Direct labor hours
Direct labor dollars
Machine-hours
Direct material dollars
Units
(of
driver) Theoretical
Practical
Expected actual
Normal
Time
Functional-Based Costing: Plantwide Rate
Overhead Costs
Assign Costs Direct Tracing
Plantwide Pool Stage One: Pool Formation
Assign Costs Unit-Level Driver
Products Stage Two: Costs Assigned
Belring, Inc.
Belring, Inc. produces two telephones: a
cordless and a regular model. The company
has the following actual and budgeted data:
Budgeted overhead $360,000
Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000
Departmental Data
Belring, Inc.
Fabrication Assembly
Budgeted overhead $252,000 $108,000
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
Belring, Inc.
Product-Costing Data
Cordless Regular Total
Units produced per year 10,000 100,000 110,000
Prime costs $78,000 $738,000 $816,000
Direct labor 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 Usage
Measures
Belring, Inc.
Product-Costing Data
Activity Activity Cost
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000
Overhead Activities
Belring, Inc.
Predetermined Budgeted (estimated) cost
Overhead Rate =
Estimated activity usage
Predetermined $360,000
Overhead Rate =
100,000 DLH
Predetermined
Overhead Rate = $3.60 per DLH
The total overhead
assigned to actual
production is called
applied overhead.
Overhead rate
Applied
= x
overhead
Actual activity
output
Belring, Inc.
Applied
= Overhead rate x Actual activity output
overhead
= $3.60 x 100,000 DLH
= $360,000
Per-Unit Cost
Belring, Inc.
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
$3.60 x 10,000 36,000 ---
$3.60 x 90,000 --- 324,000
Total manufacturing costs $114,000 $1,062,000
Units produced 10,000 100,000
Unit cost $ 11.40 $ 10.62
Functional-Based Costing Department Rate
Overhead Costs
Allocation
Assign Costs Driver Tracing
Direct Tracing
Stage One: Pool
Department A Pool Department B Pool
Formation
Assign Costs Unit-Level Drivers Assign Costs
Stage Two: Costs
Products Products
Assigned
Departmental Data
Belring, Inc.
Fabrication Assembly
Budgeted overhead $252,000 $108,000
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
Belring, Inc.
Applied
= ($6.30 x actual mh) + ($1.35 x actual dlh)
overhead
= ($6.30 x 40,000) + ($1.35 x 80,000)
= $252,000 + $108,000
= $360,000
Belring, Inc.
Per-Unit Cost: Departmental Rates
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
($6.30 x 4,000) + ($1.35 x 3,000) 29,250 ---
($6.30 x 36,000) + (1.35 x 77,000) --- 330,750
Total manufacturing costs $107,250 $1,068,750
Units produced 10,000 100,000
Unit cost $ 10.73 $ 10.69
ABC: Two-Stage Assignment
Cost of Resources
Driver Driver
Assign Costs
Tracing Tracing
Activities
Driver
Assign Costs
Tracing
Products
Classification of Activities
Unit-level activities are those that are performed
each time a unit is produced.
Examples: Power and machine hours are used
each time a unit is produced. Direct
materials and direct labor activities
are also unit-level activities, even
though they are not overhead costs.
Classification of Activities
Batch-level activities are those that are performed
each time a batch of products is produced.
Examples: Setups, inspections, production
scheduling, and material handling.
Classification of Activities
Product-level (sustaining) activities are those that are
performed as needed to support the various products
produced by a company. These activities consume inputs
that develop products or allow products to be produced and
sold.
Examples: Engineering changes, process
engineering, and expediting.
Classification of Activities
Facility-level activities are those that sustain a
factory's general manufacturing processes.
Examples: Plant management, landscaping,
maintenance, security, property
taxes, and plant depreciation.
A1 A2 A3 A4 A5
Activity
Level
Filter
Unit Level Batch Level Product Level Facility Level
Driver Driver Driver
Filter Filter Filter
Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7
Non-unit activity drivers are
factors that measure the
consumption of non-unit
activities by products and
other cost objects.
Product diversity means that the
products consume overhead activities
in systematically different proportions.
Belring, Inc.
Product-Costing Data
Cordless Regular Total
Units produced per year 10,000 100,000 110,000
Prime costs $78,000 $738,000 $816,000
Direct labor 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 Usage
Measures
Belring, Inc.
Product-Costing Data
Activity Activity Cost
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000
Overhead Activities
Belring, Inc.
Product Diversity: Consumption Ratios
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of
moves c c
Machining 0.10d 0.90d Machine hours
Testing 0.10
a 20/30 (cordless) 0.90
and 10/30 (regular) Direct labor
hours
Belring, Inc.
Product Diversity: Consumption Ratios
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of
moves c c
Machining 0.10d 0.90d Machine hours
Testing 0.10
b 60/90 (cordless) 0.90
and 30/90 (regular) Direct labor
hours
Belring, Inc.
Product Diversity: Consumption Ratios
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of
moves c c
Machining 0.10d 0.90d Machine hours
Testing
c 5,000/50,0000.10 0.90 Direct
(cordless) and 45,000/50,000 labor
(regular)
hours
Belring, Inc.
Product Diversity: Consumption Ratios
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of
moves c c
Machining 0.10d 0.90d Machine hours
Testing 0.10
d 10,000/100,000 (cordless) and0.90 Direct
90,000/100,000 labor
(regular)
hours
Belring, Inc.
Activity Rates
Setup rate: $120,000/30 =$4,000 per run
Material-handling rate: $60,000/90 =
$666.67 per move
Machining rate: $100,000/50,000 = $2 per MH
Testing rate: $80,000/100,000 = $0.80 per DLH
Belring, Inc.
Activity Rates
Cordless
$4,000 Regular
$4,000
Prime costs $ 78,000
x
$667 $ 738,000
x
$667
Overhead costs: 20
x 10
x
$2 $2
Setups 60
x
80,000 30
x
40,000
$0.80 $0.80
Material handling 5,000
x
40,000 45,000
x
20,000
Machining 10,000
10,000 90,000
90,000
Testing 8,000 72,000
Total manufacturing costs $216,000 $ 960,000
Units produced 10,000 100,000
Unit cost (total costs/units) $ 21.60 $ 9.60
Belring, Inc.
Comparison of Unit Costs
Cordless Regular
Plantwide rate $11.40 $10.62
Departmental rate 10.73 10.69
Activity rate 21.60 9.60
ACTIVITY-BASED
MANAGEMENT (ABM)
Sistem terintegrasi
dengan pendekatan
terfokus pada perhatian
manajemen pada
aktivitas yang dapat
meningkatkan nilai
pelanggan dan
keuntungan perusahaan
DIMENSI ABM
Process Dimension Cost Dimension
Information about Information about
What & Why activities are resources, activities, cost
performed objects such as
How well they are Useful for products,
performed customers, suppliers,
Objective: cost reduction distribution channels
Provides ability to engage in & Objective: improving
measure continuous accuracy of cost assignments
improvement
HUBUNGAN ABC - ABM
Sumber:
Hansen&Mowen,2009
44
PROCESS VALUE ANALYSIS:
Definition
PVA emphasizes accountability for
activities rather than costs; focuses
on systemwide performance.
ROOT CAUSES: Definition
Understanding what causes
activity costs by understanding
activity inputs & outputs; most
basic causes for an activity being
performed.
46
ACTIVITY ANALYSIS: Definition
The process of identifying,
describing, evaluating the
activities an organization
performs.
47
VALUE-ADDED ACTIVITIES
• Memenuhi kondisi
▫ Dibutuhkan untuk memenuhi ketentuan hukum
▫ Discretionary, jika simultan memenuhi:
Menghasilkan perubahan kondisi
Tidak dapat dicapai dari aktivitas sebelumnya
Memungkinkan aktivitas lain dilakukan
▫ Performed at a value-added cost to achieve
perfect efficiency
• Eliminate waste & reduce costs
48 2
LO
NON-VALUE-ADDED ACTIVITIES
• Are unnecessary
• Fail to satisfy 3 defining conditions of value-added
activities
• Incur non-value-added costs of inefficiency
Ex:
• Scheduling
• Moving Challenge of activity
• Waiting analysis:
produce goods without using non-
• Inspecting value-added activities.
• Storing
49
REDUCING COSTS
• Activity elimination
▫ Focusing on non-value-added activities
• Activity selection
▫ Choosing among different sets of activities
• Activity reduction
▫ Reducing time, resources required
• Activity sharing
▫ Using economies of scale
COST REPORT: Step 1
Activity Activity Driver SQ* AQ* SP*
Welding Welding hours 10,000 12,000 $40
Rework Rework hours 0 10,000 9
Setups Setup hours 0 6,000 60
Inspection # Inspections 0 4,000 15
50
COST REPORT: Step 2
Value- Non-Value- Actual
Activity Added Costs Added Costs Costs
Welding $400,000 $80,000 $480,000
Rework 0 90,000 90,000
Setups 0 360,000 360,000
Inspection 0 60,000 60,000
Total $ 400,000 $ 590,000 $ 990,000
51
52
KAIZEN COSTING: Definition
The effort to reduce costs of
existing products & processes.
Kaizen costing helps reduce costs by
repeated use of 2 subcycles:
1) continuous improvement, and
2) maintenance.
Plan Do Check Act
BENCHMARKING: Definition
Uses “best practices” as the
standard for evaluating activity
performance with the goal of
becoming the best at performing
activities & processes.
