Kế toán, kiểm toán - Chapter 5: Activity - Based costing and management

ABC systems follow a two-stage procedure to assign overhead costs to products. Stage One Identify significant activities and assign overhead costs to each activity in proportion to resources used Stage Two Identify cost drivers appropriate to each activity and allocate overhead to the products.

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Chapter 5Activity-Based Costing and ManagementTraditional, Volume-Based Product-Costing SystemAerotech produces three complex printed circuit boards referred to as Mode I, Mode II, and Mode III.The following information is obtained from company records:Manufacturing overhead is determined as followsTraditional, Volume-Based Product-Costing SystemBudgeted manufacturing overhead $3,894,000 Budgeted direct-labor hours 118,000= $33 per hourTraditional, Volume-Based Product-Costing SystemWith these product costs, Aerotech established target selling prices (Cost × 125%).209.00 x 1.25Activity Based Costing System (ABC)ABC systems follow a two-stage procedure to assign overhead costs to products.Stage One Identify significant activities and assign overhead costs to each activity in proportion to resources used.Stage Two Identify cost drivers appropriate to each activity and allocate overhead to the products.Machinery Cost PoolTotal budgeted cost = $1,212,600MaintenanceDepreciationComputer SupportLubricationElectricityCalibrationActivitycostpoolSTAGE ONEVarious overheadcosts relatedto machineryCalculatethe poolrateBudgeted Machinery Costs $1,212,600 Budgeted Machine Hours 43,000 $28.20/hourCostAssignmentSTAGE TWO==Calculation oftotal setup costSetup Cost PoolTotal budgeted cost = $3,000ActivitycostpoolSTAGE ONECalculatethe poolrate Budgeted Setup Costs $3,000Planned Production Runs 15 runs $200 per runCostAssignmentSTAGE TWO==Various overheadcosts relatedto engineeringEngineering salariesEngineering suppliesEngineering softwareDepreciationEngineering Cost PoolTotal budgeted cost = $700,000ActivitycostpoolSTAGE ONEAllocate basedon engineeringtransactionsCostAssignmentSTAGE TWOEngineering Cost PoolTotal budgeted cost = $700,000Various overheadcosts relatedto generaloperationsPlant depr.Plant mgmt.Plant maint.Property taxesInsuranceSecurityFacility Cost PoolTotal budgeted cost = $507,400ActivitycostpoolSTAGE ONE Budgeted Facilities Cost $507,400Budgeted Direct-Labor Hours 118,000 $4.30/hourCostAssignmentSTAGE TWO==Calculatethe poolrateOther Overhead Costs$14.82Product Cost from ABCThese are the new product costs when Aerotech uses ABC.

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