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Assignment 2 2.5 4 (Activity-Based Costing: ABC) 1. AA Machine (Functional-Based Costing: FBC) (Plantwide Rate) (Normal Costing) (Budgeted Overhead/Estimated Overhead)

1,000,000

200,000 180,000 (Actual Overhead) 950,000 500,000 20,000 1. (Predetermined Overhead Rate) 2. (Applied Overhead) 3. 4.

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1. (Predetermined Overhead Rate) = /

= 1,000,000 / 200,000 = 5.00 / 2. (Applied Overhead) = X = 5.00 x 180,000 = 900,000 3. 50,000 4.

500,000 (5.00 x 200,000)

1,000,000

1,500,000 20,000 75.00

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2. BB Machine (Departmental Rate) 1,000,000 800 ,000 200,000 80,000 50,000 20,000 3,000 5,000 25,000 180,000 125,000 1. 2. (Applied Overhead) 3. 4. 200 500 400

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1.

()

()

800,000

80,000

200,000

50,000

= 10.00 / = 4.00 / 2. (Applied Overhead)

(10 20,000)+(4 5,000)

10 3,000 + 4 25,000

= 220,000 = 130,000 3.

= 180,000 -220,000 = 40,000 = 125,000 130,000 = 5,000

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4. 200 500 400

1.0000 1.0000 0.2500 8.3333

500 400

500 400 125 3,333

5,000 4,000 500 13,333 5,500 17,333

200 200

27.50 86.67 = 114.17

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3. CKD Model A Model B (Activity-Based Costing: ABC) 3 (Activity Driver)

()

500,000 500 300,000 600 200,000

2,000

Model A Model B Model A Model B 1,000 2,000 100,000 150,000 200,000 300,000 200 300 200 400 500 1,500 : Model A Model B

()

/

Driver

500,000 500 1,000

300,000 600 500

200,000 2,000 100

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Model A Model B Model A Model B

(R) 100,000 150,000

(L) 200,000 300,000

(O) =(1,000*200)+(500*200)+(100*500) =(1,000*300)+(500*400)+(100*1,500)

= 350,000 = 650,000

(R+L+O) 650,000 1,100,000

650 550

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5 (Activity-Based Management: ABM) 1. ABC ABC / (functional/financial based responsibility accounting) (activity based responsibility accounting) ABC / (Functional/Financial Based Responsibility Accounting) / 2. YYT YTT / (functional/financial based responsibility accounting) (activity based responsibility accounting) YTT (Activity Based Responsibility Accounting) 3. Process Value Analysis (PVA) PVA Process Value Analysis (PVA)

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PVA 4. (Value-Added Activity) (Non-Value-Added Activity)

1. 2. 3.

1. 2.

3.

/