【ACCA考试辅导】F5业绩管理重点讲义5

【ACCA考试辅导】F5业绩管理重点讲义5

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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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