Activity-based costing approach in the measurement of cost o(3)

Thecompanyproduced5unitsofHPTand12unitsofHPforthemonthinwhichthecasestudycarriedout.Inthethirdstep,inordertomeasureCoQ,resourcecostsareassignedtoquality-relatedandquality-unrelatedactivities,usingtheinformationfromtheactivityanalysisandtheresourcedrivers.ThedetailsofthelabourcostsforeachemployeebythemanufacturingactivitiesaregiveninTable2.Eachemployeeworks176hourspermonth,withanaveragewageofE6.11perhourforengineers,E2.55forworkersandE4.12fortechnicians.

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Table1.ActivityanalysisinaccordancewithPAFandABC.

Activitydriverquantity

ActivitiesDesigningDrawingMaterialshandlingInspectionMachiningReworkWarrantyrepairTesting

ActivitydriversLabourhoursLabourhoursNumberofmovesNumberoftests

MachinehoursNumberofreworksNumberofwarrantyrepairsNumberoftestsfor nishedproductsMachinehours

EmployeesEngineer,technicianTechnicianWorkersTechnician,workersWorkersTechnician,workersWorkersEngineer,technicianWorkers,technician

ABCcategoriesVAVANVANVAVANVANVANVA

PAFscheme–––Appraisal–InternalfailureExternalfailureAppraisal

HPTfor5units8.504.501020177.001110

HPfor12units3.001.001236219.60––12

MaintenanceVAPrevention11.5025.20

¨zkanandY.ZenginKaraibrahimog lu426S.O

Table2.

Labourhoursusageandcostassignmenttoactivities.

EngineeraTechnician

ActivitiesDesigning

DrawingMaterialhandlingInspectionMachiningReworkWarrantyrepairTesting

MaintenanceIdleTotal

No.111.50

No.211.505.50

8.60

76.006.002.00

108.00

36.0036.702.30176.00

96.0068.4011.60

164.502.00

168.00

No.3

No.4

WorkersNo.522.66

8.6096.00400.9013.60

21.93557.921022.3059.408.24808.20171.6011.772801.67

Totallabourhoursofworkers

Totallabourcostsb117.65

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8.00

0.90

176.00176.00

176.00

8.000.90528.00

119.50

Note:aTheengineerspenttheremainderoftheworkingtimeonothernon-manufacturingresponsibilitiesintheorganisation.b

Eperhourforworkers:E2.55;pertechnician:E4.12;perengineerE6.11.

Bothoftheproductsareprocessedthroughthreegeneral-purposemachinesonanassembly-orientedproductionline.Thesemachinesareusedinmachining,rework,war-rantyrepairandtestingactivities.TheaveragemachinecostisE17.00perhour.TheworkinghoursofthemachinesusedintheactivitiesaregiveninTable3.

Inthefourthstep,activitycostsaretracedtocostobjects,HPTandHP,usingactivitydrivers.Table4presentsthecostofeachactivity,thecostandactivitydriverinformationandunitproductscosts.

Inthe nalstep,usingthecostinformationprovidedinTable4,aCoQreportforthemanufacturingdepartmentisprepared(Table5).Thereportpresentsthecostfordirectmaterialsandactivitiesseparately.Inaddition,bothtotalVAandNVAcostsarereportedintermsofqualitycostcategories.Intheproductionprocess,while50.32%ofthecostofHPTand29.08%ofthecostofHPconstitutesthecostofthedirectmaterial,theremaining49.68%and70.92,respectively,constitutethecostofactivities.ForHPT,ofE5640.22totalactivitycosts,E3571.88isVA,whichis31.46%oftotalproductcosts.Similarly,forHP,ofE6401.92totalactivitycosts,E4386.64isVA,whichis48.60%oftotalproductcosts.

Inthesamemanner,totalCoQisE2112.26forHPTandE2121.34forHP,18.60%and23.50%oftotalproductcosts,respectively.Table5alsoshowsthattotalNVAcostis

Table3.ActivitiesMachiningRework

WarrantyrepairTestingIdleTotal

Machinecostassignmenttoactivities.

Totalmachinehours

389.7028.003.0062.0045.30528.00

(E)perhour17.0017.0017.0017.0017.0017.00

Totalmachinecosts(E)

6624.90476.0051.001054.00770.108976.00

TotalQualityManagement427

roftso)

1

1

cE9

298

58849094

(0

628

..9...2.y1562

.tP1.18.0.1032.02212i605vH34143––

67––722141146297itcArofts)oE60

2

2

c(64050950

4.44

422024

.....2yT..9.268.15.28.448.9t819113953––04155

07iPv4435505673,21551iHt12cAytivr

37804

4

ie229524tv.228..19...6ci8ar0..09595.––

/d14021304E551la00000

0t5000600.07o7.5....y

T1.26600..26––ti1525911323tnau0P000000q2H600006.0.....9––.r31265––112e3212virldyaitytrctituciT0000000vetdnyuvP5500000

.05itaootidi....t5

H..c8400700..01––crittoA12711111amtttptcnrlsspt

lsasaocaoudutteotioocricocoqncTDTrPUsytrs

knostrsrereafcsorsuvuvtrtdioossssrerweaeorrdshmtutrputurfforwfo––

suoohffooodhoooChbrresreeraeenrrrehnulbbieeibsiiommhbbacmnhcbuuammpeu aalNNMuurNNNM07l5200a663

9244

2076.68.to4

.69...27..175.5..4T121543911121221637881755217,21s

s

000trs000.ohe3

..437ct954yO5401tive00itn900

000ci.0.10.Ahc24.0.4.a26506M6710776451798ru520o663

930007.2676b1.69.7..7244..7..2a121529.81.1L12250580710181182e

csggngnennlionyaiigrntnaliitnktig

iniidevgntiiiwrcirnenhoaatnl

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Table4.

Activitycostassignmenttoproduct.

¨zkanandY.ZenginKaraibrahimog lu428S.O

Table5.

CoQreport.

Manufacturingdepartment–CoQreport

HPT(5units)

ABC

categories

Directmaterialscosts

ActivitycostsDesigningDrawing

MaterialhandlingInspectionMachiningReworkWarrantyrepair

CoQcategories

InEuro(E)5714.00

VAVANVANVAVANVANVA

–––Appraisal

–InternalfailureExternalfailureAppraisalPrevention

86.9618.549.90411.403412.56535.4059.241052.4053.825640.2211,354.222270.843571.882068.342112.26E422.45

(%)

HPT(12units)inEuro(E)

(%)(29.08)(0.34)(0.05)(0.13)(8.20)(46.90)––(13.99)(1.31)(70.92)(100)(48.60)(22.33)(23.50)

(50.32)2625.00(0.77)(0.16)(0.09)(3.62)(30.06)(4.72)(0.52)(9.27)(0.47)(49.68)(100)752.24(31.46)(18.22)(18.60) …… 此处隐藏：5882字，全部文档内容请下载后查看。喜欢就下载吧 ……