BAB 8

Activity Based Costing

Akuntansi Biaya-Shiddiq N Rahardjo

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 Today’s businesses are working in
an increasingly complex environment.

Use of Advanced Technology

Product Life Cycle

Capital Intencity
Channels of Distribution
Quality Requirements

Product Complexity and Diversity

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 Conventional Costing
• Total Cost = Material + Labour+ Overheads
• Overheads are allocated to the products on volume based measures
e.g. labour hours, machine hours, units produced

Will this not distortion the costing in the new environment?

ABC provides an Alternative.

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Conventional Costing AB Costing
Economic
Element
Expenses Resources

Work
Activities
Performed
Cost Objects

Product or
Cost Objects
service

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 TRADITIONAL COSTING
ILUSTRASI PT. BANGETMAJU
BOP TOTAL BOP
Produk Unit JKL BTKL BBB SET UPS HANDLES PART
X 20 30 Rp 300 Rp 600 2 2 1
Y 100 150 Rp 1.500 Rp 3.000 1 1 1
Z 100 70 Rp 700 Rp 3.000 3 3 2
Total 250 6 6 4
Jumlah Biaya Rp 2.500 Rp 6.600 Rp 6.200 Rp 3.300 Rp 3.000 Rp 12.500

ALOKASI BOP TRADISIONAL

TARIF BOP = BOP/JKL

Rp 50 per JKL
 TRADITIONAL COSTING

Produk JKL Tarif BOPdb Unit Tarif

X 30 Rp 50 Rp 1.500 20 Rp 75
Y 150 Rp 50 Rp 7.500 100 Rp 75
Z 70 Rp 50 Rp 3.500 100 Rp 35

HPP
Produk Unit BTKL BBB BOPdb Total HPP Unit
X 20 Rp 300 Rp 600 Rp 1.500 Rp 2.400 Rp 120
Y 100 Rp 1.500 Rp 3.000 Rp 7.500 Rp 12.000 Rp 120
Z 100 Rp 700 Rp 3.000 Rp 3.500 Rp 7.200 Rp 72
Jumlah 220 Rp 2.500 Rp 6.600 Rp 12.500 Rp 21.600
 ACTIVITY BASED COSTING
ACTIVITY BASED COSTING
Konsumsi Tarif
Aktivitas BTKL Aktivitas Aktivitas
Set up Rp 6.200 6 Rp 1.033
Handling Rp 3.300 6 Rp 550
Part Rp 3.000 4 Rp 750

Tarif
Produk Aktivitas x y z x y z
Set up Rp 1.033 2 1 3 Rp 2.066,67 Rp 1.033,33 Rp 3.100,00
Handling Rp 550 2 1 3 Rp 1.100,00 Rp 550,00 Rp 1.650,00
Part Rp 750 1 1 2 Rp 750,00 Rp 750,00 Rp 1.500,00
Jumlah 5 3 8 Rp 3.916,67 Rp 2.333,33 Rp 6.250,00

HPP
Produk Unit BTKL BBB BOPdb Total HPP Unit
X 20 Rp 300 Rp 600 Rp 3.916,67 Rp 4.816,67 Rp 240,83
Y 100 Rp 1.500 Rp 3.000 Rp 2.333,33 Rp 6.833,33 Rp 68,33
Z 100 Rp 700 Rp 3.000 Rp 6.250,00 Rp 9.950,00 Rp 99,50
Jumlah 220 Rp 2.500 Rp 6.600 Rp 12.500,00 Rp 21.600,00
 ACTIVITY BASED COSTING
Cara Lain ABC

Produk X Y z
Unit 20 100 100
Biaya Bahan Rp 600 Rp 3.000 Rp 3.000
BTKL Rp 300 Rp 1.500 Rp 700
Konsumsi Aktivitas:
Set Up 2 1 3 6
Handle 2 1 3 6
Part 1 1 2 4
BOP
Set Up Rp 2.066,67 Rp 1.033,33 Rp 3.100 Rp 6.200
Handle Rp 1.100,00 Rp 550,00 Rp 1.650 Rp 3.300
Part Rp 750,00 Rp 750,00 Rp 1.500 Rp 3.000
Rp 3.916,67 Rp 2.333,33 Rp 6.250,00 Rp 12.500,00 Rp 12.500

HP Total Rp 4.816,67 Rp 6.833,33 Rp 9.950,00

HP/Unit Rp 240,83 Rp 68,33 Rp 99,50

 COMPARATIVE

TRADITIONAL ACTIVITY BASED COSTING

HPP HPP
Unit Unit
Rp 120 Rp 240,83
Rp 120 Rp 68,33
Rp 72 Rp 99,50
 Basics of A B C
• Cost of a product is the sum of the costs of all activities
required to manufacture and deliver the product.
• Products do not consume costs directly
• Money is spent on activities
• Activities are consumed by product/services

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 Basics of A B C (contd.)
• ABC assigns Costs to Products by tracing expenses to “activities”.
Each Product is charged based on the extent to which it used an
activity

• The primary objective of ABC is to assign costs that reflect/mirror

the physical dynamics of the business

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 Basics of A B C (contd.)
• Provides ways of assigning the costs of indirect support resources to
activities, business processes, customers, products.
• It recognises that many organisational resources are required not for
physical production of units of product but to provide a broad array
of support activities.

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ABC systems addresses the following
Questions:
• What activities are being performed by the organisational resources?
• How much does it cost to perform activities?
• Why does the organisation need to perform those activities?
• How much of each activity is required for the organisation’s products,
services, and customers?

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 Basics of A B C : How?
Cost pools are groups or
Steps: categories of individual
expense items
1. Form cost pools
2. Identify activities
3. Map resource costs to activities
4. Define activity cost drivers
5. Calculate cost

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Identify Activities
In developing an ABC system, the organisation identifies the activities
being performed:

Activity Dictionary

•Move material •Respond to customers

•Schedule production •Improve products
•Purchase material •Introduce new products
•Inspect items •Explore new markets

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Map resource costs to activities
• Financial accounting categorises expenses by spending code;
salaries, fringe benefits, utilities, travel, communication, computing,
depreciation etc.

•ABC collects expenses from this financial system and drive

them to the activities performed.

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Mapping

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Activities: Types
• Unit level: Performed each time a unit is
produced
• Batch level: Performed each time a batch is
produced
• Product level: Performed to support production
of different type of product
• Customer Level: Performed to support servicing
customers
• Facility level:Residuary head
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Define activity drivers

• The linkage between activities and cost objects, such as products,

customers,, is accomplished by using activity drivers.
• An activity driver is a quantitative measure of the output of an
activity.
• The selection of an activity driver reflects a subjective trade-off
between accuracy and cost of measurement.

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Ascertaining Cost

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 Building an ABC Model
Identify Identify Identify
Resources Activities Cost Objects

Define Define
Activity Resource
Drivers Drivers

Enter Enter Enter

Calculate
Resource Resource Activity
Costs
Costs Driver Qty. Driver Qty.

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 ABC: Where to Use?

• High Overheads
• Product Diversity or Multiple Products
• Customer Diversity
• Service Diversity
• Stiff Competition

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