KONSEP MODUL ABC 1GFMAS

Unit Modul ABC BPTM, JANM

Costing data of output enables more effective

evaluation of alternatives to achieve the outcomes – Cost

Savings

Costing the efficiency and effectiveness of the

programs

Can generate data on costing of outputs (ABC costing) of costs of activities and programs

Costing information enables government to formulate policies that produces outcome with less resources, for example in:

– Provision of healthcare through public clinics

– Provision of tertiary education

Costing data enables to quantitatively measure the operating efficiency of Ministries and agencies in producing the agreed outcomes under OBB framework

The costing data can be cascaded down to the performance of individual departments responsible for the respective activity in measuring the effectiveness of the programs

Mission of accrual accounting

Enabling More Efficient and Effective Fiscal Management

Missions of Costing

Objectives of costing

WHY COSTING

COSTING THEORY / TOOLS

COSTING – DECISION MAKING

1. Modul ABC (MBS) - Pengkosan berdasarkan kepada Struktur Organisasi Jabatan/Kementerian.

2. Modul ABC (OBB) - Pengkosan berdasarkan Struktur Outcome Based Budgeting (OBB).

MODUL ABC 1GFMAS

Dibawah pelaksanaan 1GFMAS, dua peringkat pengkosan iaitu :

1. Modul ABC (MICRO-COSTING) - Pengkosan secara ad-hoc berdasarkan kepada Output yang dikenalpasti.

MONTHLY COSTING

AD-HOC COSTING

1GFMAS - COSTING MODULE ARCHITECTURE©

1GFMAS - Costing Module Theory Costing Output (MBS – Struktur Organisasi)

Direct Cost Overhead Cost

Allocation’s parameter

Costs Pool

Allocation’s driver

Output 2 Output 1 Output n

Cost/Output Cost/Output Cost/Output

Main Activities Main Activities

Other cost center's

costs pool

Non-Attributable Cost

Non-

Attributable

Cost

GL EXPENSES by Cost Centre

Indirect Fixed Cost

Other cost center's

overhead

COST COMPONENT

1. B0111000 – Gaji & Upahan

2. B0112000 – Elaun / Imbuhan Tetap

3. B0113000 – Sumb. Berkanun Utk K/tgn

DIRECT COST

4. B0114000 – Byran Lebih Masa

1. B0424200 – Sewa Bangunan

2. B2134000 – Susut Nilai Kenderaan

3. B2135000 – Susut Nilai Peralatan

INDIRECT FIXED COST

4. B0424300 – Sewa Kenderaan

5. B0424900 – Sewa Pelbagai

1. B0323201 – Elektrik

2. B0323202 – Air

3. B0327100 – Bekalan Pejabat

OVERHEAD COST

4. B0528100 – Penyelenggaraan Bangunan

COST CENTRE HIERARCHY

Contoh :

1. Main PTJ: BPOPA

• Jumlah Kos bagi bulan April 2014 = RM 500,000

• Kos Langsung = RM 400,000

• Kos Tetap Tak Langsung = RM 50,000

• Kos Overhead = RM 50,000

2. Support PTJ: BPTM

• Jumlah Kos bagi bulan April 2014 = RM 2,000,000

• Kos Langsung = RM 500,000

• Kos Tetap Tak Langsung = RM 100,000

• Kos Overhead = RM 1,400,000

COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI

Non-Attributable Cost

Non-Attributable

Cost = RM 35,000

Kos Langsung =RM 600,000 Kos Overhead = RM 1,400,000

Jumlah Kos = RM 1,365,000 (RM565,000 +RM100,000+ RM700,000)

Allocation’s driver

Database = RM 477,750 Aplikasi GFMAS = RM 35,000

+ RM477,750 Output n = RM 409,500

Kos/Output = RM

512,750/10,397 = RM 49.31

Kos/Output = RM

477,750/1584 = RM 301.60

Kos/Output

BPTM

GL EXPENSES = RM2,000,000.00

Allocation’s parameter

Main Activities Main Activities

BPOPA

35% 35% 30%

50%

20%

50%

Indirect Fixed Cost=RM 100,000

COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI

Non-Attributable

Cost = RM 10,000

Kos Langsung = RM 400,000 Kos Overhead = RM 50,000 + RM

140,000

Jumlah Kos = RM 630,000 (RM 390,000+RM 50,000 + RM 190,000)

Allocation’s driver

Khdmt Nasihat= RM 189,000 Pgrsn P’acc= RM 10,000 +

RM 315,000

Output n = RM 126,000

Kos/Output =

RM325,000/5426 = RM 59.90

Kos/Output =

RM189,000/4666 = RM40.50

Kos/Output

BPOPA

GL EXPENSES = RM 450,000 SUPPORT ACTIVITIES

50% 30% 20%

Indirect Fixed Cost = RM 50,000

COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI

ROLE BA KEMENTERIAN – PENGKOSAN MBS – STRUKTUR ORGANISASI

1. Meneliti & Memahami Strategi & Halatuju Kementerian/Jabatan

2. Menentukan Objektif Pengkosan

5. Menentukan Kos Komponen bagi PTJ / Bahagian / Jabatan / Kementerian

3. Menentukan Tahap Pengkosan (PTJ hingga Kementerian)

4. Membantu, Khidmat Nasihat & Mengemaskini Cost Centre Hierarchy Kementerian

6. Membantu & memberikan khidmat nasihat dalam penentuan Output, Allocation Parameter &

7. Analisis Costing Results – Kementerian, Jabatan, Bahagian & PTJ

1GFMAS - Costing Module Theory Costing Outcome (OBB)

Direct Cost Overheads

Costs Pool

Allocation’s driver

Outcome 2 Outcome 1 Outcome n

Cost/Outcome (achieved) Cost/Outcome (achieved) Cost/Outcome (achieved)

GL EXPENSES by Activity

Output 1

Cost/Output (achieved)

Output 2

Cost/Output (achieved)

Output n

Cost/Output (achieved)

PERKAITAN ABC - OBB

MY RESULTS INTEGRASI ABC 1GFMAS

1. OHA

2. Aktiviti OBB = Aktiviti MBS

a. Tentukan Aktiviti / Sub Aktiviti

b. Outcome & weightage

KPI, Target & weightage

c. Output & weightage

PI, Target& weightage

3. Kunci Masuk ke sistem

1. Costing Output & PI

2. Costing Outcome & KPI

a. Tentukan Allocation (Yearly)

- Aktiviti OBB Outcome Akt

- Sub Akt OBB Outcome Sub Akt

b. Key In Actual PI & KPI (Monthly)

c. Costing (Monthly)

3. Analisis – Kem., Program, Projek, Aktiviti & Sub Aktiviti

ROLE BA KEMENTERIAN – PENGKOSAN OBB

1. Menyediakan OHA Aktiviti/Sub Aktiviti BA Kementerian

2. Membantu & memberikan khidmat nasihat dalam penyediaan OHA Kementerian, Program, Aktiviti & Sub Aktiviti

5. Analisis Costing Results – Kementerian, Program, Projek, Aktiviti & Sub Aktiviti

3. Costing Output & Outcome Aktiviti/Sub Aktiviti BA Kementerian

4. Membantu & memberikan khidmat nasihat Costing Output & Outcome Kementerian, Program, Aktiviti & Sub Aktiviti

Terima Kasih