Tugas Kasus Akuntansi Manajemen

Nama
: Ni Putu Desy Ratna Dewi
No. Absen : 29
TTD
:

4. 12 Functional Based versus Activity Based Costing (Baldwin

Company)
Baldwin company products treadmills. One of its plants products two
versions: a standard model and a deluxe model. At the beginning of the
year, the following data were prepared for this plant:
Standard Model Deluxe Model
Expected quantity
20,000
10,000
Selling price
$280
$575
Prime costs
$3 million
$3,5 million
Machine hours
25,000
25,000
Direct labor hours
50,000
50,000
Engineering support (hours)
9,000
21,000
Receiving (orders processed)
2,000
3,000
Material handling ( number of
10,000
30,000
moves)
Purchasing (number of requisitions)
500
1000
Maintenance (hours used)
4,000
16,000
Paying suppliers (invoice processed)
2,500
2,500
Setting up batches (number of
40
360
setups)
Additionally, the following overhead activity costs are reported:
Maintenance
$ 400,000
Engineering support
600,000
Material handling
800,000
Setups
500,000
Purchasing
300,000
Receiving
200,000
Paying suppliers
200,000
$3,000,000
At the end of the year, every item was realized as budgeted.

Required:
1. Calculate the cost per unit for each product using direct labor hours
to assign all overhead costs.
2. Calculate activity rates and determine the overhead cost per unit.
Compare these costs with those calculate using the functional
based method. Which cost is more accurate? Explain.
Answers
1. Calculation the cost per unit for each product using direct labor hours to
assign all overhead costs.
Total overhead costs is $ 3.000.000. The plant wide rate is $30 per direct
labor hours ($3.000.000 / 100.000). The unit costs for the two products
are as follows:
Standard
Deluxe
Model
Model
Unit Produced
20.000
10.000
Prime Cost
$3.000.000
$3.500.000
Direct Labor Hours
50.000
50.000
Overhead applied to production ($30 x $1.500.000
$1.500.000
DLH)
Total Manufacturing cost
$4.500.000
$5.000.000
Unit Cost (total cost / unit produced)
$225
$500
2. Calculate activity rates and determine the overhead cost per unit.
Compare these costs with those calculate using the functional based
method. Which cost is more accurate?
In the activity based approach, a rate is calculated for each activity:

Activity

Activit
y Cost

Engineering
support
Receiving
Material
handling

$
600,000
200,000

Purchasing

300,000

Maintenance

400,000

Paying suppliers
Setting up
batches

200,000

800,000

500,000

Driver
Engineering hours
orders processed
number of moves
number of
requisitions
Maintenance
hours
invoice processed
number of setups

Total Overhead costs

Overhead
Assignment
Standar
Deluxe
d Model
Model

Quantit
ya

Activi
ty
Rates

30,000

$20

$180,000

$420.000

5,000

$40

80,000

120,000

40,000

$20

200,000

600,000

1,500

$200

100,000

200,000

20,000

$20

80,000

320,000

5,000

$40

100,000

100,000

400

$1,250

50,000

450,000

$790,000

$2,210,0
00

Total Prime costs

Total Costs
Unit Produced
Unit Costs
a

$3,000,0
00
$3,790,0
00
20,000
$189,5

$3,500,0
00
$5,710,0
00
10,000
$571

total amount of the activity expected to be used by both products.

Berdasarkan perhitungan di atas, biaya per unit dengan

menggunakan functional based method adalah $ 225 untuk standard
model dan $ 500 untuk deluxe model. Dalam pendekatan berbasis
aktivitas, biaya unit yang $ 189,5 untuk standard model standar dan $
571 untuk deluxe model.
Functional based method mengalokasikan biaya overhead pabrik
berdasarkan unit atau volume based measurement misalnya jam tenaga
kerja langsung, jam mesin ataupun unit bahan baku yang digunakan.
Meskipun functional based method dapat mengukur secara cermat
sumber daya yang dikonsumsi produk sesuai dengan jumlah unit dari
setiap produk yang dihasilkan, tetapi banyak sumber daya lain yang
secara tidak langsung diperlukan dalam proses produksi (misalnya sumber
daya penunjang) yang tidak berkaitan langsung dengan volume fisik dari
unit-unit yang diproduksi. Distorsi atas pengalokasian biaya overhead
pabrik ke produk akan menimbulkan kesalahan dalam penentuan harga
pokok produk ataupun harga jual serta pengendalian biaya. Activity
based costing system melaporkan biaya produk lebih akurat
dibandingkan functional based costing. Pengendalian biaya dilakukan
melalui penyediaan informasi tentang aktivitas yang menjadi penyebab
timbulnya biaya. Prinsip pencatatan biaya dalam activity based costing
dengan membebankan seluruh biaya ke aktivitas kemudian dialokasikan
kepada output (cost object). Pembebanan kepada output dengan
menggunakan ukuran yang mencerminkan aktivitas yang dikonsumsi oleh
setiap output (cost object) tersebut.