LANGKAH 4 : MENETAPKAN BIAYA AKTIVITAS PADA

PRODUK
(A) (B) (C) (D) (E)

Activity/resource Predetermined Actual activity Cost of products

cost-driver rate volume in [column (B) x column (c)]
(from exhibit 4-5) october
Containers baby care
1. Unit level
1.1 acquire and use $0.04 per unit 1200000 units $48000 NA
materials for containers

1.2 acquire and use

materials for baby-care $10 per unit 7000 units NA $70000
products
2. batch level
2.1 set up manually $300 per batch 12 batchies $3600 NA
controlled machines

2.2 set up computer- $600 per batch 16 batchies NA $9600

controlled machines
3. Product level
3.1 design and manufacture molds
containers $1000 per mold 1 mold $1000 NA
baby-care products $1000 per mold 4 molds NA $4000

3.2 use manually controlled $15000 for product type 1 product type $15000 NA
machines

3.3 use computer controlled $40000 for product type 1 product type NA $40000
machines

4. customer level
4.1 consult with customers
Containers $100 per consultation 2 consulations $ 200 NA

baby-care products $100 per consultation 40 consulations NA $4000

4.2 provide warehousing for

customers
containers $20 per cubic feet 8000 cu. Ft $1600 NA

baby care products $20 per cu. ft 2000 cu ft NA $400

5. facility level
5.1 manage workers
containers 20% of the production labor $4000 $800 NA
costs

baby-care products 20% of the production labor $10000 NA $2000

costs

5.2 use main building

containers $3 per square feet 5000 sq. Ft $15000

baby-care products $3 per square feet 7000 sq. Ft NA $21000

Total costs traced to products in october, by product type $85200 $151000

Total costs traced to products in october $236200

ABC costs per unit (total ABC costs/product volume) $85200/1200000 =

(1200000 containers and 7000 units of baby care products) $0.071 per unit

$151000/7000units
=$21.57 per unit
Bagaimana cara sukses menerapkan ABC

1. Adanya tujuan yang jelas dan nyata

2. Manajemen puncak mendukung ABC
3. Anggota tim lintas fungsi memiliki keterampilan
manajemen proyek yang kuat
4. Komunikasi rutin dan jujur
5. Waktu yang cukup untuk mengumpulkan dan
menganalisa data
PROFITABILITAS PRODUK
(A) (B) (C) (D)
Containers Baby-Care Products
Traditional ABC Traditional ABC
Revenue $1200,000 $120,000 $154,000 $154,000
Costs traced to product:
Materials 48,000 48,000 70,000 70,000
Labor & overhead 48,000 37,200 70,000 81,000
Revenue costs traced to
$24,000 $34,800 $14,000 $3,000
product
PROFITABILITAS PELANGGAN
Menggabungkan biaya pelanggan dengan pendapatan yang diperoleh dari

pelanggan disebut analisis profitabilitas pelanggan.

Informasi berbasis aktivitas yang sama yang digunakan untuk menganalisis

produk dapat digunakan untuk mengukur kontribusi pelanggan utama

terhadap keuntungan.

Dalam kasus PMI, karena containers dan produk perawatan bayi dijual ke

pelanggan individual yang terpisah, sehingga menghasilkan tingkat

keuntungan yang lebih tinggi daripada pelanggan yang membeli produk

perawatan bayi.