Professional Documents
Culture Documents
ABC System
ABC System
6041801076
Costing
Activity-Based Costing
1. Elements of overhead
Elements of Overhead Overhead/ Overhead/ Overhead/ costs dialokasikan ke
Costs and Support Costs Support Support Support fundamental cost
Cost Item Cost Item Cost Item objects menggunakan
1 2 N
Cost Allocation Bases(1).
Cost Allocation Bases (1)
2. Fundamental cost object
kWh m2
kemudian dialokasikan
ke final cost objects yaitu
Production/ Production/ Production/
Fundamental/Intermediate Operation Operation Operation Serv ice/Supporting produk menggunakan
Cost Objects Cost Center Cost Center Cost Center cost center cost allovation Bases (2).
1 2 N
Machine Hours
Cost Allocation
Machine Hours Direct M Labor Cost Direct M Labor Hours
Bases (2)
Fundamental/Intermediate
Cost Objects (Activities) $10jt $20jt $70jt
$50jt $100jt
$100jt
$6jt $4jt
*$500jt *$200jt *$300jt
Activity Cost Number of Number of $560jt Number of
Drivers Setup Hours Product Types $193,2jt Machine Hours
$384jt
*$20jt
$10jt P1 $20jt P2 $20jt
Final Cost Objects Pm
$27,6jt $27,6jt S2 $27,6jt
(Products, Services, S1 Sm $40jt
$20jt $30jt
Customer, Activities, ect) *$3jt CA CB Cm *$6jt
*$5jt
Fundamental/Intermediate $20,000+$16,000+$10,000+$8,000+
Cost Object $4,000+$2,000 = $60,000
Cost Allocation
Bases (2)