ACCA考试辅导：F5业绩管理重点讲义3

ACCA考试辅导：F5业绩管理重点讲义3

Illustration 1 – ABC

A company manufactures two products, X and Y. The company uses absorption costing and fixed production costs and absorbed into production costs on a direct labour hour basis.

The budgeted information for the next financial year is as follows:

Product XProduct YTotal

Production and sales2,000 units5,000 units

Direct labour hours per unit32

Budgeted direct labour hours6,00010,00016,000

Fixed production costs$48,000

Absorption rate per direct labour hour

Fixed overheads absorbed$18,000$30,000

Using ABC

A review of the incidence of costs has established that the number of setups is the driver of the fixed production costs. Using ABC the fixed production costs would be allocated as follows: No. of setups per 1,000 units81.6

Budgeted setups16824

Cost per setup$2,000

Fixed overheads allocated$32,000$16,000

This difference in costing could have significant implications for pricing, especially if a cost-based approach is used for profit calculation. These, and other implications are discussed in more detail below.

Activity-based costing could provide much more meaningful information about product costs and profits when:

§ indirect costs are high relative to direct costs

§ products or services are complex

§ products or services are tailored to customer specifications

§ some products are sold in large numbers and others in small numbers.

1.3 Identifying appropriate cost drivers under ABC

Under ABC costs are driven by activities and not production volume. Typical overheads which are NOT driven by production include the following:

§ Setup costs – driven by the number of manufacturing setups.

§ Order processing costs – driven by the number of orders.

§ Packing department costs – driven by the number of packing orders.

§ Engineering department costs – driven by the number of production orders.

§ Air conditioning maintenance – number of air conditioning units

1.4 calculating costs per driver and per unit using ABC

There are five basic steps in establishing and applying a system of ABC:

Step 1 Identify activities that consume resources and incur overhead costs.

Step 2 Allocate overhead costs to the activities that incur them. In this way, each identified activity becomes a cost pool for overhead costs. It is important that overhead costs should be directly allocated to a cost pool. There should not be any arbitrary apportionment of overhead costs.

Step 3 Determine the cost driver for each activity or cost pool.

Step 4 Collect data about actual activity for the cost driver in each cost pool.

Step 5 Calculate the overhead cost of products or services. This is done by calculating an overhead cost per unit of the cost driver (a cost per unit of activity). Overhead costs are then charged to products or services on the basis of activities used for each product or service

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