Activity Based Costing: 1. Cos’è e come si trattano i costi
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Activity Based Costing: 1. Cos’è e come si trattano i costi
- 1. Activity Based Costing: Tool che aiuta a decidere
- 2. Activity Based Costing (ABC) ABC is designed toABC is designed to provide managersprovide managers with costwith cost information forinformation for strategic and otherstrategic and other decisions thatdecisions that potentially affectpotentially affect capacity andcapacity and therefore “fixed”therefore “fixed” costs.costs. ABC is a good supplement to our traditional cost system I agree!
- 3. Overhead rates mayOverhead rates may be based on activitybe based on activity at capacity.at capacity. Overhead rates mayOverhead rates may be based on activitybe based on activity at capacity.at capacity. Activity Based Costing (ABC) Both manufacturingBoth manufacturing and nonmanufacturingand nonmanufacturing costs may becosts may be assigned toassigned to products.products. Both manufacturingBoth manufacturing and nonmanufacturingand nonmanufacturing costs may becosts may be assigned toassigned to products.products. Some manufacturingSome manufacturing costs may be excludedcosts may be excluded from productfrom product costs.costs. Some manufacturingSome manufacturing costs may be excludedcosts may be excluded from productfrom product costs.costs. A numberA number of cost pools eachof cost pools each allocated to a productallocated to a product or cost object.or cost object. A numberA number of cost pools eachof cost pools each allocated to a productallocated to a product or cost object.or cost object. Allocation bases oftenAllocation bases often differ fromdiffer from traditional costingtraditional costing systems.systems. Allocation bases oftenAllocation bases often differ fromdiffer from traditional costingtraditional costing systems.systems.
- 4. How Costs are Treated Under Activity-Based Costing Level of Com plexity Overhead Allocation PlantwidePlantwide OverheadOverhead RateRate PlantwidePlantwide OverheadOverhead RateRate DepartmentalDepartmental OverheadOverhead RatesRates DepartmentalDepartmental OverheadOverhead RatesRates Activity BasedActivity Based CostingCosting Activity BasedActivity Based CostingCosting
- 5. Plantwide Overhead Rate Companies tended to use direct labordirect labor asas the overhead allocation base. There was a belief that direct labor and overhead costs were highly correlated.
- 6. Departmental Overhead Rates Finishing Department Shipping Department Painting Department Many companies have a systemMany companies have a system in which each department hasin which each department has its own overhead rate.its own overhead rate. Many companies have a systemMany companies have a system in which each department hasin which each department has its own overhead rate.its own overhead rate.
- 7. DepartmentDepartment 11 DepartmentDepartment 11 Departmental Overhead Rates DepartmentDepartment 22 DepartmentDepartment 22 DepartmentDepartment 33 DepartmentDepartment 33 Stage One:Stage One: Costs assignedCosts assigned to poolsto pools Cost poolsCost pools IndirectIndirect LaborLabor IndirectIndirect LaborLabor IndirectIndirect MaterialsMaterials IndirectIndirect MaterialsMaterials OtherOther OverheadOverhead OtherOther OverheadOverhead
- 8. DepartmentDepartment 11 DepartmentDepartment 11 DepartmentDepartment 22 DepartmentDepartment 22 DepartmentDepartment 33 DepartmentDepartment 33Cost poolsCost pools IndirectIndirect LaborLabor IndirectIndirect LaborLabor IndirectIndirect MaterialsMaterials IndirectIndirect MaterialsMaterials OtherOther OverheadOverhead OtherOther OverheadOverhead Stage One:Stage One: Costs assignedCosts assigned to poolsto pools Departmental Overhead Rates ProductsProductsProductsProducts Stage Two:Stage Two: Costs appliedCosts applied to productsto products
- 9. DepartmentDepartment 11 DepartmentDepartment 11 DepartmentDepartment 22 DepartmentDepartment 22 DepartmentDepartment 33 DepartmentDepartment 33Cost poolsCost pools IndirectIndirect LaborLabor IndirectIndirect LaborLabor IndirectIndirect MaterialsMaterials IndirectIndirect MaterialsMaterials OtherOther OverheadOverhead OtherOther OverheadOverhead Stage One:Stage One: Costs assignedCosts assigned to poolsto pools Departmental Overhead Rates ProductsProductsProductsProducts Stage Two:Stage Two: Costs appliedCosts applied to productsto products Departmental Allocation BasesDepartmental Allocation BasesDepartmental Allocation BasesDepartmental Allocation Bases Direct Labor Hours Machine Hours Raw Materials Cost
- 10. Cost of Idle Capacity Traditional CostTraditional Cost AccountingAccounting The predeterminedThe predetermined overhead rate is basedoverhead rate is based on budgeted activity.on budgeted activity. This results in applyingThis results in applying overhead costs ofoverhead costs of unused, or idle,unused, or idle, capacity.capacity. Traditional CostTraditional Cost AccountingAccounting The predeterminedThe predetermined overhead rate is basedoverhead rate is based on budgeted activity.on budgeted activity. This results in applyingThis results in applying overhead costs ofoverhead costs of unused, or idle,unused, or idle, capacity.capacity. Activity BasedActivity Based CostingCosting Products are charged forProducts are charged for the costs of capacitythe costs of capacity they use – not for thethey use – not for the costs of capacity theycosts of capacity they don’t use.don’t use. Activity BasedActivity Based CostingCosting Products are charged forProducts are charged for the costs of capacitythe costs of capacity they use – not for thethey use – not for the costs of capacity theycosts of capacity they don’t use.don’t use.