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Management Accounting

AN OVERVIEW

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Scope of Presentation

Introduction

Definitions

Evolution of Cost & Management Accounting

Basic Cost Terms & Concepts

Classification of Costs

Costing System

Accounting for Overheads

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IntroductionWhy Knowledge of Cost and its Measurement is an absolute

Imperative?

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Definitions

Cost: Measurement in monetary terms of resources used for some

purpose.

Costing: The process of ascertainment of cost.

Cost Accounting: Process of classifying, identifying and recording of

expenditure with the intention of ascertaining cost of a cost

centre/unit for purpose of cost control.

Management Accountancy: It is an integral part of management that

is concerned with identifying, presenting and interpreting information

for formulating strategy, planning and controlling activities, decision-

making, optimizing use of resources and reporting to external and

internal stakeholders.

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Management Accounting - Facets

Focus is on analysis of info

Use of Qualitative as well as Quantitative data

Thrust is on measuring performance of various facets of business &

comparison with targets to enable management to initiate corrective

action

Equips management for strategy formulation

Helps in optimizing Resource mobilization & utilization

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21stCenturyParadigm

Late 80s & early 90s

Post Second World War(1940-1980)

Era of Industrial EngineeringEarly 20th Century (1900-1940)

Financial Accounting Platform(15th-19th Century)

Evolution

Pdt. Cost &Operating eff.

CVP Analysis & Dir. Costing

Use of QT in acctng.

Management Acctng. tools as decision

support system

Era of ABC

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Concepts

Cost Object Any activity for which separate measurement of cost is desired

Cost Centre Location, person or an item of equipment in or connected with

an undertaking in relation to which costs are ascertained and used for the

purpose of cost control.

Cost Unit A unit of product or service in relation to which costs are

ascertained.

Cost Control Evaluating what level of cost is the most ideal for a given

activity. Provides a mechanism to keep costs within predetermined limits

Cost Analysis Link costs with its determinants or drivers & also provides

tools to measure reasons of why they are out of sync & fix responsibility there

for

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Classification of costs

Basis Cost Types

Nature of Expenses

Material Costs

Labour Costs

Other Expenses

Traceability to objectDirect Costs

Indirect Costs

Functional

Production Costs

Administration Costs

Selling & Distribution Costs

R&D Costs

BehaviouralFixed CostsVariable Costs

SVC or SFC Costs

Decision - Making

Relevant Costs

Target Costs

Opportunity Costs

Standard CostsMarginal Costs

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Fixed Vs. Variable Costs

TotalTotal

Per Unit Per Unit

X

Y

XX

X

YY

YFixed Costs Variable Costs

FC

FC

VC

VC

Volume

Volume

Volume

Volume

Cost

CostCost

Cost

Vs.

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Costing System - Characteristics

Lays down basic procedures & functional routines.

Starts with proper classification of costs, determination of cost centres & cost units

Provides basic guidelines for segregation of fixed & variable costs

Will include the logic for allocation & apportionment of indirect costs

Provides for standard reports & regular flow of costing information

Provides for a Cost Manual outlining treatment of different items of cost

Needs to take into a/c CARR & Cost Audit requirements

System to be scalable

Mostly integrated

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Accounting of OH Costs

OH Costs

Cost classifn Cost Allocation Cost Apportionment Cost Absorption

Detmn of Classes

-Manuf oh-Admn oh

- S & D oh

Fixed & Variable

-Collectn &

- Accuml

Indirect Material Labour Expenses

DEPARTMENTALIZATION

Allocation by Direct identifn

with Cost Centre

Service

Cost centre

Prodn

Cost centre

PrimaryDistribution

Gen OH to

C Centres

SecondaryDistribution

Ser CC to Prod CC

CC apportioned

To Cost Units

PRODUCTcost

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2 Stage Allocation Process

Departmentalization

Classification & Collection of OH

Allocation & Apportionment

Distribution of Service centre Costs to Production centres

Absorption of Production department costs to cost units

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OH Absorption Rate

OH Rate = Amt of OH / No of units of the base

Production Units method

% of Direct Wages

% of Direct Material Cost

% of Prime Cost

Direct Labour hour rate

Machine Hour rate

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Absorption Rate - Choice

Logical relationship with item of OH & the base used

Suitability to Industry & prevailing conditions

Nature of OH

Availability of data

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OVER / UNDER ABSORPTION

Does not arise if OH rates based on ACTUAL DATA

In case of Pre determined rates if

OH Absorbed > Actual OH

Over absorption

OH Absorbed < Actual OH Under absorption

Treatment of Under/Over absorption

Write off/write back to P&L account

Use of Supplementary rates to adjust effect to Cost of sales, finished stocks

& WIP

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What is Wrong with Traditional Approach?

Traditional absorption based product costing systems were designed

When

Manufacturing technology was different

Overheads small

Processing costs high

Production predominantly labour oriented

Now

Labour is generally a fixed cost

Overheads are often high because of level of technology

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Activity-based Costing

is defined as a methodology that measures the cost and performanceof activities, resources, and cost objects.

Specifically, resources are assigned to activities, then activities are

assigned to cost objects based on their use.

ABC recognizes the causal relationships of cost objects to activities

and activities to resources.

Consortium for Advanced Manufacturing-International (CAM-I)

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ABC in its simplicity

Activity based Costing is costing method that first assigns costs to

activities and then to goods and services based on how much each

product or service uses the activities.

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Cost Assignment View - A Snapshot

Ref: Glossary of Activity Based Management, edited by Norm Raffish and Peter B.B. Turney,(Arlington: CAM-I 1991)

Resources

Resource CostAssignment

ActivitiesPerformance

Measures

ResourceDrivers

Activity CostAssignment

Cost Objects

Activity Drivers

Cost Drivers

Process view

What things

cost

Why thingshave cost

Better DecisionMaking

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The Cost Assignment View

Represents the cost measurement aspect of a costing system.

Resources are consumed by activities and activities are required by cost

objects.

The costs of resources are assigned to activities through resource drivers.

Costs of activities are assigned to cost objects through activity drivers.

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The Process View

The process view represents the measurement of performance of an

activity.

Performance measurements define how well an activity is performed.

The key terms in process view are cost driver and performance measure.

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ABC Challenges Absorption Costing

1 Identify activities Identify departments

2 Cost each activity Cost each department

3 Identify cost driver Decide on basis for

apportionment

4 Derive cost driver rate Derive overhead

allocation rate

5 Charge to products based

on demand

Charge to products

based on demand

say 30 cost pools say 8 departments

30 cost drivers 2 alloc bases

ABC Absorption

22

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Resources

Inputs sacrificed for performing an activity.

Cost is the financial expression of resources.

Broadly three categories

Supplies

Includes materials direct and indirect and other purchases

necessary for running an organisation Manpower

Includes employees from worker to CEO

Facilities

Infrastructure required for running an organisation

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Man Power Includes Direct and indirect labour.

Materials It includes Direct Material,

Fuel, Consumable

General Stores

Utilities Utilities provide support energy services to the

manufacturing activity, service departments. They can be

fully procured or produced inside the site.

Tools Tools include both bought out tools and manufactured tools

and are treated as resources.

Some Examples of Resources

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Equipment Costs involved include depreciation, insurance, leaserentals , Floor Space, funds cost (interest), Bought out

service (Eg. Annual maintenance).

Floor Space Typically Floor Space Cost will include, deemed rent for

open yard, Civil maintenance, Rates & Taxes, Depreciation,

Insurance, Rent / Lease Rentals, Funds cost (Interest).


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Bought Out

Services /

Resources

Bought out Services (E.g. Annual maintenance

contract), in most cases does not directly relate to a

product.

Bought out service may be periodical and for a

measurable service (say units consumed, no of

equipments to be maintained)

Office Supplies Printing & Stationery, Refills

Information

Systems and

Communication

Infrastructure

This resource includes costs such as software

developer cost, costs of purchased software, amortised

costs of developed software, Depreciation, Insurance

etc on computers, networking and telecommunicationequipments.


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Activities

An event, task, or unit of work with a specified purpose.

Need to assign each product its true share of activity costs and not tolump all costs.

Product cost data must be made to reflect the real activities that areperformed while making / selling the product.

Cost allocations should be based on an appropriate cause and effectrelationship between cost and the activities which are used.

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Need to bring hidden costs into the open in order to provideourselves with a more accurate picture

Activities can be uniquely identified with Departments / Costcenters.

There are certain common shop functional activities such asinspection, maintenance, etc

The transactions in GL wherever known can be booked by theactivity.

Activities

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Cross Section of Activities

C

A

T

E

G

OR

I

E

S

DIMENSIONS

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Activities

Unit level Activities

Performed on individual unit of product.

E.g. Production activities

Batch level Activities

Related to a group of products

E.g. SetupFirst piece inspection

Product / Production sustaining Activities

Performed to support individual products.

E.g. Engineering activities such as Design

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Activities

Value Added Activity

If eliminated would reduce the value or utility customers obtain fromusing the product or service.

E.g. After Sales service, Delivery of products

Non value added Activity If eliminated, would not reduce the value or utility customers obtain from

using the product or service.

Incurs cost that the customer is unwilling to pay the company for.

E.g. rework, following up for over dues

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A driver controls the flow of costs from resource to activity / activity tocost object.

It measures the frequency and intensity of the demands placed onresources or activities by activities or cost objects.

A driver assigns cost of one module to another. Drivers are also used to

assign costs between activities.

Drivers

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Activity Description Driver

Production Production of Components in cell /shop.

Includes Assembling and subassembling activities also

Cycle time

Order Raising Indigenous and Imported Material,Order generation.

Includes order amendment.

Value of Orders raised

Setup Setting up of tools for production No. of setups andquantity producedbetween setups

Inspection Preparation of First off InspectionReport.

Also includes Stage InspectionFinal Shop inspection

No. of samples perbatch and batch

quantity

Pricing andNegotiation

Negotiation of material orsubcontracting rates amongsuppliers.

No. of orders andvalue of orders

Drivers

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Cost assignment in a sound costing system attempts to mirror moreclosely the actual flow of costs through the company.

Costs are moved from incurrence to cost objects with emphasis on the

relationships between resources, activities, and other activities, as well

as between activities and cost objects.

Cost Assignment

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Assigns costs of resources to activities

Assigns costs of resources to cost objects

Assigns activity costs to other activities

Assigns activity costs to cost objects

Assigns cost object costs to other cost objects

Note: the system also assigns costs of non-product cost objects

to products using suitable drivers

Cost Assignment

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Bill of Activities

A Bill of activity (Route) is a list of activities demanded by a cost object

Just like BoM determines the material cost of the Product, BoAattached to a Product determines the total activity cost of the cost

object.

Therefore, Product along with BoM / BoA constitutes the Cost Object.

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Product A sold to Domestic

Market

Design

ProductionMaintenance

Utilities

Packing

Selling

Delivery to Carrier

Product A sold to Export

Market

Design

ProductionMaintenance

Utilities

Packing

Selling

Delivery to PortContainer Filling

Clearing

Different BoA for the same product. Hencedifference in costs.

Bill of Activities

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Cost Objects

Cost Object represents product, product family, customer, etc.

For which separate measurement of costs is desired.

Products (along with routes) are the lowest level of cost object for

which costs are measured in transaction systems.

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Products

Final Products and intermediate products

All manufactured items in the Bill of Material (Bought outcomponents and Raw materials will figure under resources)

Non Products

Customer

Channel of sales (Distributor)

Cost Objects

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Grouping of Cost Objects

Cost Objects are grouped into suitable categories

Products by product line

Customers by market segment

Products by Vehicle segment

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Hierarchy

The Cost Objects are combined into hierarchical structures for reportingpurposes.

The last level of hierarchy can only be a product or a customer.

The first level of hierarchy can be a product segment or marketsegment.

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Hierarchies

Market Segment

Sold Product

Customer

OE / Exports

Cost Object

Group

Cost ObjectsSold Product

Sold Product

Sold Product

Sold Component

Distributor

Region

Parts

Market Hierarchy

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Hierarchies

Product Group

Component

Product

Vehicle Application

Product Hierarchy

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ABIS-Pro : Unique Functional Features

1. Software structured on the model expounded by CAM-I. Allows definition of activities, resources, costelements, drivers, performance measures, products, cost objects and customers

2. Tight integration with financial accounting and other systems. Allows for modification of FAS data for costpurposes. Reconciliation between FAS and cost data is ensured at all levels.

3. Facilitates roll up of account codes into cost elements and cost elements into Cost element groups.

4. Drivers can be defined for allocation of resources / cost elements / activities as given below:

1. - Department to Activity2. - Activity to Activity

3. - Activity to Products

4. - Activity to customers

5. - Activity to Product segments

6. - Activity to customer segments

5. Unique drivers can be attached to each cost element within an activity/ resource. Multistage allocation of costspossible. The drivers can be basic or weighted.

6. Multiple routes (Bill of activities) can be defined for each product. Hence a product can have multiple costobjects depending upon the sequence of activities required to produce and market the same.

7. User defined BOM which provides for capturing of Material consumption on Actual or Standard basis

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ABIS-Pro : Unique Functional Features Contd. . .

8. Multiple views of activity costs Hierarchy level, Process level, short term variability views etc facilitatingoperational ABMs

9. Takes activity costs to the desk of the process and activity owners enabling learning and improvement

10. Package is flexible to serve the needs of both Manufacturing and Service Organizations.

11. Takes into account the capacity utilization of various resources and provide the cost of unused capacity.Analysis of capacity into productive, unproductive and idle capacity with reasons thereof, is possible.

12. Easy to install and implement. Additions of activities / products/ drivers/ routes etc. can be made by theUser with ease.

13. Strategies can be defined and linked to performance measures at the activity levels. Data from ABC systemcan be easily imported for Scorecard systems.

14. Multi dimensional analysis of profits across periods, locations, product and product families, customer andcustomer families facilitating Strategic ABM

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ABIS-Pro- A Unique, Versatile Solution

ABIS-Pro offers :

A Comprehensive and Holistic Activity Based Costing Model, which inter alia, provides information for the following:

1. Multi dimensional analysis of the profitability of products, product segments, customers and customersegments

2. Accurate costs of activities, processes, products and customers.

3. Information for critical management decision making on issues like

Product pricing and costs Customer profitability

Business segment wise profitability and costs

Automation of processes / activities

Replacement of machinery vis a vis the impact of break downs on costs, quality, etc

Outsourcing vis a vis doing an activity inside

Customer and product pricing

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Benefits flowing to Management from ABIS-PRO

Strategic Management

Highlights costs incurred as a result of product diversity, process diversity and customer diversity, thus enablingbetter decisions on

Product pricing and product mix

Make or buy decisions

Investment decisions

Analyzing the costs incurred for meeting the varying intensity of demands of different customers and the cost toserve those demands thus enabling better decisions on

improving customer profitability

retaining existing profitable customers

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Operations management

Focus on process improvements and cost reduction by highlighting the cost of activities, activityefficiency in terms of performance indicators and yields

Effect on cost driver rate due to Underutilization of capacity

Identification of non value added activities and their costs

CAR & CAS4 Compliance

Takes care of compliance aspects concerning maintenance of Cost Accounting records u/s 209(1)(d) ofCompanies Act.

Segment cost reports take care of CAS 4 requirements under Central Excise

Benefits flowing to Management from ABIS-PRO

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Types of Reports

OPERATIONAL

Cost/Activity Driver rate Analysis(standard versus

actual capacity)

Activity rate trend Analysis

Cost analysis (resource wise)

Cost analysis (Activity wise)

Identification of VA & NVA Activities

Cost Compliance & CAS 4 reports

Cost of Production & Sales Report

Capacity Utilization

WIP & FG Stock report

CAS 4 Certificate format

STRATEGIC

Business Segment wise profitability analysis

Customer wise profitability analysis

Segment

Dealer wise

Group & Non group

Product profitability reports Product family

Product series

Product category

Multi dimensional Analysis reports

[Customer, product, Cost & Activity combination]

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S No Company Name Sector Industries No of Units

1. UCAL Fuel Chennai Auto ancillary Auto Components 4

2. SRF Delhi Auto ancillary Nylon Tyre cord 4

3. SRF Trichy Auto ancillaryCycle Tyre cord, Belt &

Tarpaulin1

4. Sundararm Industries TVS Madurai Auto Ancillary Rubber Products 1

5. Reem Batteries Muscat Auto Ancillary Battery Manufacturers 1

6. IJL TVS Group Chennai Auto ancillary Lights for vehicles 1

7. Alrawabi Diary Dubai Dairy Milk & Juice Products 1

8. Mukand Steel Mumbai Steel Steel 1

List of Clients

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S No Company Name Sector Industries No of Units

9. IMP Power Mumbai Electrical Transformer 1

10. BPL Bangalore Electronics Electronics 1

11. Arvind Brands Bangalore Textiles Readymade Garments 1

12. Sadolin Paints Muscat Paint Paint 1

13. SRF Parma Chemicals Delhi Pharma Pharma Chemicals 1

14. GNL Bangalore Abrasives Abrasives 2

15. WEIR Minerals Banglore Pumps Slurry Pump 1

16. Velankani Group Bangalore Food Catering 1

17. The Associates Delhi Services Financial Service 3

18. STFC Mumbai Services Financial Service 1

List of Clients

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Experience working with leading ERPs

Client names ERP

Kirloskar Ferrous Oracle 11i

UCAL Fuel Systems Limited Oracle 9i

BPL Palakkad Oracle 11i

Leitner Shriram SAP 6.0

SRF Ltd Oracle 11i

Sundaram Industries Ltd Marshalls

Mukand Steel JD Edwards

Grindwell Norton ITM

SRF Dubai Orion (A 3i ERP solution)

AL Rawabi Dubai Great Plains

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Processing

Master

Reports

Quick Updation

Transactions

ABIS~Pro Major Modules

Multi stage allocation of resource costs among activities is

done. Assigning of activity costs to products and cost objects

based on Bill of Activities and Activity Drivers is handledhere.

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Translation of General ledger expenses to Work activities through drivers

Linking activity costs to business processes or cost objects

Attach DriversCost Element Groups Cost Objects

Drivers

Activities

Bill of Activities

Product/Customer

Cost Element

GL Account codes

ABIS~Pro - A Three Tier Framework

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ABIS PRO & TCM

Definition ofBILL OF ACTIVITIES to be closely aligned to VALUE STREAM MAPPING efforts underway in theorganization

Multiple views of activity costs Hierarchy level, Process level, short term variability etc facilitating operational

ABMs

Planning to take into account the capacity utilization of various resources and provide unused capacity. Analysis

of capacity into productive, unproductive

reasons thereof is possible

Focus on process improvements and cost reduction by highlighting the cost of activities, activity efficiency in

terms of performance indicators & yields

Identification of NVAs and their costs is possible & is being attempted

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Basic data requirements

1. Expense statement Cost centre & Account code wise

2. Stage wise production

3. Sales data Customer, product wise

4. Process related driver information cycle time/labour particulars/weight/kwh

5. Utility related data in house DG sets/Steam production/Compressor

6. Support function drivers- Maintenance/quality/marketing/sourcing ..

7. Material consumption Particulars (Product wise BOM)with Standard/ Actual

8. Packing & Freight Particulars

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Implementation Methodology

1. Visit to Client facility

2. Study of Operations

3. Discussion with Plant Executives - understand nature of operations & extent of data availability

4. Discussions with Finance Team understand existing Costing system in place & their expectations

5. Finalization of List of activities and drawing up of ACTIVITY Dictionary

6. Identification of drivers for process & support activities

7. Submission of Design Freeze report incorporating the above

8. Processing of information with bare minimum requirements

9. Discussion of results with Client & further refinements to Test results obtained on 1st run

10. Second run post incorporation of suggested improvements

11. Discussion of results of 2nd run with client

12. Training of Company executives & handing over of the Tool

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A.S. VENKATARAMAN, Advisor. B.Sc. ACA , AICWA ,ACS

Range of Experience4 years in Audit and Taxation with A.F. Ferguson & Co., a leading firm of Chartered Accountants.

7 years as CFO with a leading manufacturing company.

2 years in Management consulting.

9 years as Group Head (Finance) with a leading business Group.

3 years as partner in SAM consultancy and

12 years experience in Management Consulting company.

Areas of Specialization : TCM, Corporate Planning, Financial Restructuring, Project Appraisal and Funding,Direct and Indirect Taxes and Corporate Laws, Management Information System design and implementation,

Management Audit

Our TCM Team

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R. VASUDEVAN, Director. MCom. AICWA ,ACS

Range of Experience:9 years as Head of Management Information & Finance in a Continuous Process Industry in Nylon Industrial

Products- SRF Limited.

4 years as Head of Finance, Accounts & Secretarial with a Multinational Engineering Company engaged in

Auto Electricals DENSO SRF Limited

7 years as Head of Finance & Secretarial with a leading Non Banking Finance Group.(Shriram)

13 years as director of Proactive. Head of TCM division of Pro~Active & lead person in designing and

implementation of ABIS ProHEAD and DIRECTOR (RISK Management Committee) for Shriram Group of Companies

P. SRIRAM , Director. Bsc, FCA

Range of Experience:2 years as General Manager of the BPO subsidiary of a US Corporation

2 years as CFO of S & S Power Switchgear Ltd8 years in General Manager (Finance) Bakrie & Brothers Group of companies in Jakarta

8 years in Manager (Finance & Accounts) in SRF Ltd, Chennai

10 years experience in Management Consulting company as Director

Our TCM Team

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R. JAYARAM Sr Consultant MCom, M.Phil, AICWA, CIMA Adv Dip MA, (PhD- Costing)

Range of Experience:12 years of experience in Management Accounting, Costing, Accounting & Audit functions. Currently in

Practice as Cost & Management Accountant

Over 7 years of experience in Auto ancillary unit (Ucal Fuel Systems Limited) as Manager Costing &

Projects. Headed Implementation of ABC at all units of Ucal

Visiting Professor for Strategic Cost Management, Management Accounting & Financial Accounting at IFMR,

SIRC of ICWAI & Vivekananda College

THIRUGNANA SIGAMANI Sr. Consultant M.Sc (IT)

Range of Experience:Over 4 years in System Development at Millennium Infocomm Limited

More than 10 years with Pro active Solutech(India) Pvt Ltd

Area of Specialization:System Analysis, Design, Development & Implementation

Primary technical consultant involved in development of ABC software. Has been associated with allthe ABC implementations of Pro~Active

Our TCM Team

T h i l A hit t

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Technical Architecture

ABIS~PRO is designed in client server architecture. The product is been developed using Microsoft Technologies

VB, COM, DCOM, XML. The product supports MS SQL Server Express, MS SQL Server & Oracle databases. Below

is the technical architecture of the product.

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Infrastructure Requirements

Hardware (Server / Client)

Server :Processor : o Xeon Processor (3.3 GHz) - 2 processors

RAM : 32 GB

HDD : 300 GB * 2

Client:Processor : P4 and above

RAM : I GB and above

HDD : 200MB of Free Space

Operating system (Server / Client)Server :

OS : Windows 2003 and above

Client Machine:

OS : Windows 2000 and above

DatabaseOption 1 MS SQL : SQL Server 2003 and above

Option 2 Oralce : Oracle 9i and above

Office Application (MS Office)

Office 97 and above

svs abc

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