Question

Everton Development's production is highly automated, making sense to adopt ABC. Given this: What is Activity-based...

Everton Development's production is highly automated, making sense to adopt ABC. Given this:
What is Activity-based costing? What are its benefits and how should we implement it?

(I included the data for the company in the case it is relevant)

Direct material 8,000,000
Direct labour 3,000,000
General / admin expenses 5,000,000
Fixed manufacturing overhead 1,800,000
Variable manufacturing overhead 1,000,000
Total cost $19,800,000
Cost/unit 396

Homework Answers

Answer #1

ACTIVITY BASED COSTING = UNDER THIS METHOD OVERHEADS ARE ALLOCATED TO EACH ACTIVITY , USING COST DRIVER , SO THAT ACTUAL OVERHEAD COST CAN BE ALLOCATED .

CALCULATION FOR COST PER ACTIVITY = OVERHEADS/ACTIVITY DRIVER

BENEFITS OF ACTIVITY BASED COSTING =

1. ACCURATE PRODUCT COST CAN BE DETERMINED.

2. TRACING OF ACTIVITIES FOR THE COST OBJECT.

3. TRACING OF OVERHEAD COSTS

4.HELPS IN BETTER DECISION MAKING

5.HELPS IN COST MANAGEMENT.

6.HELPS TO REDUCE COSTS.

HOW TO IMPLEMENT IT -

FOR IMPLEMENTING IT , FIRSTLY TOTAL OVERHEADS ARE DISTRIBUTED INTO ACTIVITIES

THEN ACTIVITIES COST DRIVERS ARE TO BE IDENTIFIED

THEN COST PER ACTIVITY IS DETERMINED.

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