GMA206

LEEREENHEID 1 & 2
HERSIENING VOORBEELD

Jy het onlangs ‘n CIMA-kursus oor die aktiwiteitsgebaseerde

kosteberekeningsmetode bygewoon. Na die kursus het jy besluit om ABC beginsels
op die vier produkte wat jou onderneming tans vervaardig en verkoop, toe te pas.
Besonderhede oor die produkte en relevante inligting vir die afgelope periode is soos
volg:
Produk A B C D
Uitset in eenhede 120 100 80 120
Masjien ure per eenheid 4 3 2 3
Koste per eenheid: R R R R
Direkte materiaal 40 50 30 60
Direkte arbeid 28 21 14 21

Die vier produkte is soortgelyk tot ‘n mate en word gewoonlik in produksielopies van
20 eenhede vervaardig en in bondels van 10 eenhede verkoop.
Produksie oorhoofse (bokoste) koste word tans op die basis van die masjien ure tarief
geabsorbeer en die totale produksie oorhoofse koste vir die periode is soos volg:
Masjinerie departementele koste R10 430
(huur, waardevermindering, toesighouding)
Opstellingskoste R5 250
Stoorkamer ontvang koste R3 600
Inspeksie / gehaltebeheer R2 100
Materiaalhantering en versendingskoste R4 620

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Jy het vasgestel dat die kostedrywers vir die oorhoofse koste soos volg is:
Koste Kostedrywer
Opstellingskoste Aantal produksielopies
Stoorkamer ontvang Rekwisisies opgestel
Inspeksie / gehaltebeheer Aantal produksielopies
Materiaalhantering en versending Bestellings uitgevoer

Die aantal rekwisisies opgestel vir die stoorkamer was 20 vir elke produk, terwyl die
aantal bestellings uitgevoer 42 was en elke bestelling was vir ‘n bondel van 10
eenhede van ‘n produk.

Verlang:
1. Bereken die totale koste vir elke produk indien alle oorhoofse koste op die basis
van masjien ure geabsorbeer word. (6)
2. Bereken die totale koste vir elke produk deur van aktiwiteitsgebaseerde
kosteberekeningsmetode gebruik te maak. (14)
3. Bereken en lys die eenheidskoste per produk vanuit jou berekeninge in 1. en
2. om sodoende die verskille aan te dui. Lewer kommentaar op enige
gevolgtrekkings wat prys en wins implikasies mag hê. (5)
25 punte = 45 minute

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MEMORANDUM

(1) Total cost per product – machine-hour basis

Overhead costs:
R
Machine departmental costs 10 430
Set-up costs 5 250
Store receiving 3 600
Inspection/quality control 2 100
Material-handling 4 620
R26 000

Machine hours:
Product Machine hours Total hours
A 120 × 4 480 (0,5)
B 100 × 3 300 (0,5)
C 80 × 2 160 (0,5)
D 120 × 3 360 (0,5)
1 300

Cost per machine hour: R26 000 / 1 300 = R20 (1)

Overhead costs:
(Cost per hour × number of hours)
Product A B C D
Cost per hour 20 20 20 20
Hours 4 3 2 3
80 60 40 60 (2)
Total costs per product (machine-hour basis)
Product A B C D
Direct cost per unit R68 R71 R44 R81
Overhead cost per unit R80 R60 R40 R60
R148 R131 R84 R141
× units 120 100 80 120
R17 760 R13 100 R6 720 R16 920 (2)

(2) Total cost per product – ABC basis

Machine department:
The machine department costs are all fixed and do not vary with any cost driver. Costs
will be recovered on the basis of machine hours.
Therefore R10 430 / 1 300 hours = R8.023 per machine hour (1)
Cost per unit Total cost
A = 4 hrs × 8,023 = R32,09 × 120 = R3 850,80
B = 3 hrs × 8,023 = R24,07 × 100 = R2 407,00
C = 2 hrs × 8,023 = R16,06 × 80 = R1 284,00

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D = 3 hrs × 8,023 = R24,07 × 120 = R2 888,40
R10 430,20

Set-up costs:
Set-ups Cost Total cost
A 120 / 20 = 6 × 250 = 1 500
B 100 / 20 = 5 × 250 = 1 250
C 80 / 20 = 4 × 250 = 1 000
D 120 / 20 = 6 × 250 = 1 500
21 5 250

Cost per set-up R5 250 / 21 = R250

Stores receiving:
Stores requisitions 20 × 4 = 80
Cost per requisition R3 600 / 80 = R45
Each product had 20 requisitions, therefore total cost per product
20 × R45 = R900
Or simply R3 600 / 4 = R900 per product

Inspection/quality control:
Same as set-ups, therefore:
R2 100 / 21 = R100 per production run
A 6 × 100 = 600
B 5 × 100 = 500
C 4 × 100 = 400
D 6 × 100 = 600
21 R2 100

Handling and dispatch costs:

Cost per order R4 620 / 42 = R110
Units Orders Cost Total cost
A 120 / 10 = 12 × 110 = 1 320
B 100 / 10 = 10 × 110 = 1 100
C 80 / 10 = 8 × 110 = 880
D 120 / 10 = 12 × 110 = 1 320
42 4 620

Total costs per product (ABC basis)

A B C D
Direct costs 8 160 7 100 3 520 9 720 (2)
Machine dept. 3 851 2 407 1 284 2 888 (2)
Set-ups 1 500 1 250 1 000 1 500 (2)
Stores receiving 900 900 900 900 (1)

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 Inspection 600 500 400 600 (2)
Handling 1 320 1 100 880 1 320 (2)
16 331 13 257 7 984 16 928
Units 120 100 80 120
Per unit R136,10 R132,60 R99,80 R141,07 (2 C)

(3) Cost differences

Product A B C D
Cost from (a) R148,00 R131,0 R84,00 R141,00
0
Cost from (b) R136,10 R132,6 R99,80 R141,07
0
Difference R– 11,90 R+ 1,57 R+ 15,80 R+ 0,07 (2 C)

Activity-based absorption costing reveals a higher cost for products B, C and D, whereas
a simple absorption costing system shows a higher cost for product A. (1) Use of either
one or the other absorption costing system will impact on stock valuation and on a sales
price if the cost plus method is used. (1) Selling prices should be based on demand/price
relationships, not on cost/price. It must be remembered that where a cost/price system is
used, the cost is only correct at one specific production level.(1) If that production level
changes, the cost per unit will also change, even in an ABC system.