2013年ACCA考试《F5业绩管理》重点知识辅导232013年ACCA考试《F5业绩管理》重点知识辅导23 Comparing costs per driver and per unit using traditional methods and ABC Traditional absorption costing charges overhead costs to products (or services) in an arbitrary way. The assumption that overhead expenditure is related to direct labour hours or machine hours in the production departments is no longer realistic for the vast majority of companies. This will lead to very different values of overheads absorbed per unit. Illustration 3 – ABC A manufacturing business produces two products, X and Y. The products are manufactured in batches. The batches differ slightly, in that different designs are used for each product, and each batch is for one particular design of a product. Production data for a given period are as follows: Product XProduct Y Number of units produced2,0006,000 Production time1,000 hours1,500 hours Number of batches53 Overhead costs relating to setting up the machinery for each batch run and getting the raw materials ready totalled $40,000. This information suggests three different ways of apportioning costs: Basis / driverUnitProduction hoursBatches Driver volume8,0002,5008 OAR$5 per unit$16 per hour%5,000 per batch Overheads to X2,000×5=$10,0001,000×16=$16,0005×5,000=25,000 Overheads to Y6,000×5=$30,0001,500×16=$24,0003×5,000=15,000 The selection of the cost driver can therefore make a significant difference. |
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