4-b sambungan

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    Chapter 1 - 1

    elring, Inc.Unit Cost Computation:

    Departmental Rate

    Cordless RegularPrime costs $ 78,000 $738,000

    Overhead costs:

    ($6.30 x 4,000) + ($1.35 x 3,000) 29,250 ---($6.30 x 36,000) + ($1.35 x 77,000) --- 330,750

    Total mfg. costs $107,250 $1,068,750

    Units produced

    10,000

    100,000Unit cost $ 10.73 $ 10.69

    ======= ========

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    Chapter 1 - 2

    Symptoms of an Outdated

    Functional Cost System

    The outcome of bids is difficult to explain.

    Competitors prices appear unrealistically low.

    Products that are difficult to produce show high

    profits.

    Operational managers want to drop products that

    appear profitable.

    Profit margins are difficult to explain.

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    Chapter 1 - 3

    Symptoms of an Outdated Functional

    Cost System (continued)

    The company has a highly profitable niche all toitself.

    Customers do not complain about price increases.

    The accounting department spends a lot of timesupplying cost data for special projects.

    Some departments are using their own accountingsystem.

    Product costs change because of changes infinancial reporting regulations.

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    Chapter 1 - 4

    Belring, Inc. Activity Usage

    Cordless Regular Total

    Units produced per year 10,000 100,000 110,000

    Prime costs $78,000 $738,000 $816,000Direct labor hours 10,000 90,000 100,000

    Machine hours 5,000 45,000 50,000

    Production runs 20 10 30

    Number of moves 60 30 90

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    Chapter 1 - 5

    Belring, Inc.Additional OH Cost

    Data

    Activity Activity Cost

    Setups $120,000

    Material handling 60,000

    Machining 100,000

    Testing 80,000

    Total $360,000=======

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    Chapter 1 - 6

    ABC: Two-Stage Assignment

    Cost Of Resources

    Assign CostsActivities

    Assign Costs

    Products

    Direct Tracing Driver tracing

    Driver Tracing

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    Chapter 1 - 7

    Belring, Inc.Activity Rates

    Activity rates are computed below:

    Setup rate: $120,000/30 =$4,000 per run

    Material-handling rate: $60,000/90 = $666.67 per move

    Machining rate: $100,000/50,000 = $2 per MH

    Testing rate: $80,000/100,000 = $0.80 per DLH

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    Chapter 1 - 8

    Belring, Inc.Activity-Based Costing

    Unit Cost Computation

    Cordless Regular

    Prime costs $ 78,000 $ 738,000

    Overhead costs:

    Setups 80,000 40,000Material handling 40,000 20,000

    Machining 10,000 90,000

    Testing 8,000 72,000

    Total mfg. costs $216,000 $ 960,000Units produced 10,000 100,000

    Unit cost $ 21.60 $ 9.60===== =====

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    Chapter 1 - 9

    Comparison of Unit Costs

    Cordless Regular

    Plantwide rate $11.40 $10.62

    Departmental rate 10.73 10.69

    Activity rate 21.60 9.60

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    Chapter 1 - 10

    Activity Categories

    Unit-level Activities are those that are performed

    each time a unit is produced.

    Examples: Power and machine hours are used each

    time a unit is produced. Direct materials and

    direct labor activities are also unit-levelactivities, even though they are not overhead

    costs.

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    Chapter 1 - 11

    Activity Categories (continued)

    Batch-level Activities are those that are performed

    each time a batch of products is produced.

    Examples: Setups, inspections, production scheduling,

    and material handling.

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    Chapter 1 - 12

    Activity Categories (continued)

    Product-level (Sustaining) Activities are those that

    are performed as needed to support the various

    products produced by a company. These activities

    consume inputs that develop products or allow

    products to be produced and sold.

    Examples: Engineering changes, and expediting.

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    Chapter 1 - 13

    Activity Categories (continued)

    Facility-level Activities are those

    that sustain a factory's generalmanufacturing processes.

    Examples: Plant management,

    landscaping, maintenance,security, property taxes,and plant depreciation.

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    Chapter 1 - 14

    When To Use An ABC System

    Cost

    LowHigh

    Optimal Cost Level

    Measurement Cost

    Error Costs

    C i f JIT i h

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    Chapter 1 - 15

    Comparison of JIT withTraditional Manufacturing

    JIT Traditional

    1. Pull-through system 1. Push-through system

    2. Insignificant inventories 2. Significant inventories

    3. Small supplier base 3. Large supplier base

    4. Long-term supplier contracts 4. Short-term supplier contracts

    5. Cellular structure 5. Departmental structure

    6. Multiskilled labor 6. Specialized labor

    7. Decentralized services 7. Centralized services

    8. High employee involvement 8. Low employee involvement

    9. Facilitating management style 9. Supervisory management style

    10. Total quality control 10. Acceptable quality level

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    Chapter 1 - 16

    End of Chapter 4