Delux Abc
Posted on Wednesday, October 1st, 2008 at 10:09 pm
on the data available below how can we say activity based costing is better than traditional costing method?
the co makes 2types of industrial appliances-standard & deluxe-both are produced on the same equipment & use similar processes.
PRODUCT STANDARD DELUX
production quantity 75000 7500
no of purchase orders 1200 600
no of set-ups 100 500
RESOURSES REQUIRED PER UNIT
direct material(in pounds) 75 187.5
direct labour(hrs) 30 40
machine time(hrs) 15 20
BUDGETED PRODUCTION OVERHEAD(in pounds):
volume 825000
purchases 900000
set-up 2175000
The budgeted wage rate is 60pounds/hr
ABC revealed cost drivers for overhead costs :
volume:machine hrs
purchases:no of purchase orders
set-up:no of set-ups
One can argue either way. Activity based costing was a fad for a while, but it turned out not to be any better than traditional costing methods. there are flaws in every costing system. It is simply a matter of using the one that fits the situation best, and understanding it.
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