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    Fortuitous (ABC) TRADITIONAL COSTING & ACTUAL-BASED COSTING

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    SHARMAINE JOY FULGAR
    The document compares the traditional cost accounting (TCA) approach to the activity-based costing (ABC) approach. Under TCA, machine hours and total overhead per unit are used. ABC assigns overhead to activities like set-ups, design hours, and machine hours at different levels. Direct labor hours are also used under TCA, while ABC assigns activities like set-up hours, design changes, and direct labor hours. The document compares the TCA and ABC approaches and how they assign and allocate overhead costs.

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    Fortuitous (ABC) TRADITIONAL COSTING & ACTUAL-BASED COSTING

    Uploaded by

    SHARMAINE JOY FULGAR
    10 views6 pages
    The document compares the traditional cost accounting (TCA) approach to the activity-based costing (ABC) approach. Under TCA, machine hours and total overhead per unit are used. ABC assigns overhead to activities like set-ups, design hours, and machine hours at different levels. Direct labor hours are also used under TCA, while ABC assigns activities like set-up hours, design changes, and direct labor hours. The document compares the TCA and ABC approaches and how they assign and allocate overhead costs.

    Original Description:

    TRADITIONAL COSTING & ACTUAL-BASED COSTING

    Original Title

    Fortuitous(ABC) TRADITIONAL COSTING & ACTUAL-BASED COSTING

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    The document compares the traditional cost accounting (TCA) approach to the activity-based costing (ABC) approach. Under TCA, machine hours and total overhead per unit are used. ABC assigns overhead to activities like set-ups, design hours, and machine hours at different levels. Direct labor hours are also used under TCA, while ABC assigns activities like set-up hours, design changes, and direct labor hours. The document compares the TCA and ABC approaches and how they assign and allocate overhead costs.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    10 views6 pages

    Fortuitous (ABC) TRADITIONAL COSTING & ACTUAL-BASED COSTING

    Uploaded by

    SHARMAINE JOY FULGAR
    The document compares the traditional cost accounting (TCA) approach to the activity-based costing (ABC) approach. Under TCA, machine hours and total overhead per unit are used. ABC assigns overhead to activities like set-ups, design hours, and machine hours at different levels. Direct labor hours are also used under TCA, while ABC assigns activities like set-up hours, design changes, and direct labor hours. The document compares the TCA and ABC approaches and how they assign and allocate overhead costs.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    of 6

    ABC VS TRADITIONAL

    APPROACH
    Presented by:
    Aguiflor, Ronben Maunahan, Emily R.
    Elemos, Ruth Mae L. Villanueva, Dianne
    White, Sarah Margarette
    Fulgar, Sharmaine Joy
    Yong, Maria Rizza R.
    Manacsa, Jesus Ruperto A.

    1
    Assignment– Fortuitous Company

    2
    Assignment– Fortuitous Company
    a. Traditional Cost Accounting
    i. Machine Hours
    ii. Total Overhead and per unit
    b. Activity-Based Costing
    i. Set-ups (Batch level), Design hours ( Product level), Machine hours (Unit level & Plant level)
    ii. Total Overhead and per unit
    c. Comparison of TCA versus ABC
    d. Traditional Cost Accounting
    i. Direct Labor Hours
    ii. Total Overhead and per unit
    e. Activity-Based Costing
    i. Set-up hours (Batch level), Design changes ( Product level), DL hours (Unit level & Plant level)
    ii. Total Overhead and per unit
    f. Comparison of TCA versus ABC

    3
    Assignment– Fortuitous Company

    4
    5
    6

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