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JOHN DEERE COMPONENT WORKS (A)

Berikut perhitungan untuk Part A103:


Dengan menggunakan Standard Costing
Direct Material

$ 6.44

Direct Labor
Overhead

$ 12.76 x 0.185

$ 2.36

Direct Labor

(0.185 x $ 12.76) x 205%

$ 4.84

ACT Machine Hours

0.310 x $ 27.56

$ 8.54

Total

$ 22.18

Dengan menggunankan ABC


Direct Material

$ 6.44

Direct Labor
Overhead

$ 12.76 x 0.185

$ 2.36

Direct Labor Support

(0.185 x $ 12.76) x 111%

$ 2.62

Machine Operation

0.31 x ($ 8.99 + $ 7.61)

$ 5.15

Machine Setup

(4.2 x $ 33.76x 2) / ( 8000/100)

$ 3.54

Production Order

(2/8000/100) x $ 114.27

$ 2.86

Material-Handling

(2/8000/100x2) x $ 19.42

$ 0.97

Part Administration

0.176 x $ 487 / (8000/100)

$ 1.07

General and Administration

9.1% x $ (2.36+ 2.62+5.15+


3.54+2.86+0.97+1.07)

$ 2.07

Total

$ 26.7

STANDAR COSTING
DIRECT COST
INDIRECT COST
TOTAL COST

ACTIVITY-BASED COSTING

$ 8.8 (39%)

$ 8.8 (27%)

$ 13.38 (61%)

% 17.9 (73%)

$ 22.18

$ 26.7