Escolar Documentos
Profissional Documentos
Cultura Documentos
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6
7
8
9
10
11
12
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14
15
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18
19
20
21
Jadi, aktivitas diatas dapat dipersingkat dengan aktivitas berikut:
1
2
3
4
5
6
7
8
9
10
11
12
13
Produced Pen
Preparing & Mixing the Ink
prepare shipping documents
monitor and mainataining a minumum supply of RM
scheduling or handling production runs
purchase materials
preparing materials
maintaining records
inserting the ink into the pens
releasing materials
improving the production processes
performing a first item inspection
packing and shipping pen
performing engineering changes for the product
clean out all remnants of the previous colour
Changing one color to another
Paying for the materials
Prepare Invoice
Collecting Payment from Customer
monitoring and maintaining a minimum supply of F/G Inventory
Machine maintenance
Cost
Driver
Object
Unit Produced
Pen (product))
Litre of ink prepared and Preparing & Mixing the Ink
Unit of shipping documenShipping documents
Times of monitoring and monitor and maintaining a minumum supply of RM
Unit of production runs s scheduling or handling production runs
Materials purchased
Materials
labor hour
Pen
labor hour
Pen
Unit Produce
Pen
labor hour
Pen
labor hour
Pen
labor hour/unit
item processed
unit sold
selling expense
labor hour/unit
Pen (product))
Direct labor hr/unit
Pen (product))
Direct labor hr/unit
Pen (product))
Unit Purchase
Pen
unit sold (labour hour) selling expense
labor hour
Pen
Unit Produce
Pen
labor hour
Pen
Duration Driver
Machine hour
total setup hours
Transaction Driver
Unit Produce
Number of production runs/ batch
Number of shipping document prepared
Number of material type
Number of production runs
Number of Purchase order
Number of production runs
Number of product type
Machine hour/ unit produced
Number of production runs
Number of process Improved
Number of production runs
Number of package shipped
Number of design change
Number of production runs/ batch
Number of production runs/ batch
Number of invoice
Number of customer invoice
Number of collection effort
Number of Product type
Maintenance hours
Machine Hour
Set-up hours
Number of Production Run
No of Process Improved
No of Design Changes
No of Product type
No of raw material type
No. of package shipped
No. of shipping document
No. of Invoice
No of customer invoice
No of collection effort
Maintenance Hours
Cost Object
Level
Pen (product)
Unit
Pen (product)
Batch
Pen (product)
Batch
Raw Material
Material level
Pen (product)
Batch
Raw Material/Pen (prodBatch
Pen (product)
Batch
Pen (product)
Product
Pen (product)
Unit
Pen (product)
Batch
Pen (product)
Product
Pen (product)
Batch
Pen (product)
Unit
Pen (product)
Product
Pen (product)
Batch
Pen (product)
Batch
Raw material
Batch
Customer/Product
Batch
Pen (product)
Pen (product)
Product
Machine
Machine Level
Pen
Pen
Pen
Pen
Pen
Pen
Raw material
Pen
Pen
Raw material
Customer/product
Customer/product
Machine
Driver
labor hour
number of labor
number of computer
Machine hour
Maintenance hour
KWH
Driver:
Blue
Sales
DM
DL
F.B
Scheduling Production Run
Product
Physical change over set-up
Maintenance Record
Produce Pen
Total
Cost
Operating fright
Return on Sales
75000
25000
10000
Number of production
Set-up Hours
Black
Red
60000
20000
8000
Maintenance Record
Purple
13950
4680
1800
1650
550
200
Produce Pen
Total
150600
50230
20000
Indirect Labor
Finge Benefit
Computer Systems
Machinery
Maintenance
Energy
Total Costs
Activity Driver
Rate
Sales
Material Costs
Direct Labor
Fringe Benefit
Scheduling Production Run
Physical Changeover
Maintaining Records
Produce Pen
Total Cost
Total Operating Income
Return on Sales
Production Run
Physical Changeover
10,000.00
8,000.00
4,000.00
3,200.00
8,000.00
22,000.00
150
146.67
Blue
75,000.00
25,000.00
10,000.00
4,000.00
7,333.33
4,258.56
1,200.00
7,000.00
58,791.89
16,208.11
21.611%
11,200.00
Asus:
R9
526
21.29
Black
60,000.00
20,000.00
8,000.00
3,200.00
7,333.33
1,064.64
1,200.00
5,600.00
46,397.97
13,602.03
22.670%
Maintaining Record
Produce Pen
Total
2,000.00
20,000.00
800.00
8,000.00
2,000.00
10,000.00
8,000.00
8,000.00
4,000.00
4,000.00
2,000.00
2,000.00
4,800.00
14,000.00
52,000.00
4
1,200.00
10,000.00
1.40
Red
13,950.00
4,680.00
1,800.00
720.00
5,573.33
4,854.75
1,200.00
1,260.00
20,088.09
Purple
1,650.00
550.00
200.00
80.00
1,760.00
1,022.05
1,200.00
140.00
4,952.05
(6,138.09)
-44.001%
(3,302.05)
-200.124%
Total
150,600.00
50,230.00
20,000.00
8,000.00
22,000.00
11,200.00
4,800.00
14,000.00
130,230.00
20,370.00
13.526%
Exhibit 2
Total
100,000.00
2,000.00
10,000.00
150.00
526.00
4.00
On Expense
Indirect Labor
Fringe Benefit
Computer System
Machinery
Maintenance
Energy
Total
Amount
20,000.00
16,000.00
10,000.00
8,000.00
4,000.00
2,000.00
60,000.00
Schedule
Production Run
50%
50%
80%
Changing Color
Administration/maintain
ing record
Fringe Benefit
40%
10%
20%
100%
100%
100%
Total Allocation
100%
100%
100%
100%
100%
100%
Indirect Labor
Finge Benefit
Computer Systems
Machinery
Maintenance
Energy
Total Costs
Activity Driver
Rate
Sales
Material Costs
Direct Labor
Fringe Benefit
Scheduling Production Run
Physical Changeover
Maintaining Records
Produce Pen
Idle Capacity- Orang Set-up
Idle Capacity-Mesin
Total Cost
Total Operating Income
Return on Sales
Production Run
Physical Changeover
10,000.00
8,000.00
4,000.00
3,200.00
8,000.00
22,000.00
11,200.00
150
146.67
600
18.67
Blue
75,000.00
25,000.00
10,000.00
4,000.00
7,333.33
3,733.33
1,200.00
5,833.33
Black
60,000.00
20,000.00
8,000.00
3,200.00
7,333.33
933.33
1,200.00
4,666.67
57,100.00
45,333.33
17,900.00
23.867%
14,666.67
24.444%
Maintaining Record
Produce Pen
Total
2,000.00
800.00
2,000.00
8,000.00
4,000.00
2,000.00
4,800.00
14,000.00
4
1,200.00
12,000.00
1.17
Red
13,950.00
4,680.00
1,800.00
720.00
5,573.33
4,256.00
1,200.00
1,050.00
Purple
1,650.00
550.00
200.00
80.00
1,760.00
896.00
1,200.00
116.67
19,279.33
4,802.67
(5,329.33)
-38.203%
(3,152.67)
-191.071%
20,000.00
8,000.00
10,000.00
8,000.00
4,000.00
2,000.00
52,000.00
Total
150,600.00
50,230.00
20,000.00
8,000.00
22,000.00
9,818.67
4,800.00
11,666.67
1,381.33
2,333.33
130,230.00
20,370.00
13.526%
Exhibit 2
Total
100,000.00
2,000.00
10,000.00
150.00
526.00
4.00
On Expense
Indirect Labor
Fringe Benefit
Computer System
Machinery
Maintenance
Energy
Total
Amount
20,000.00
16,000.00
10,000.00
8,000.00
4,000.00
2,000.00
60,000.00
Schedule
Production Run
50%
50%
80%
Changing Color
Administration/maintain
ing record
Fringe Benefit
40%
10%
20%
100%
100%
100%
Total Allocation
100%
100%
100%
100%
100%
100%
Indirect Labor
Finge Benefit
Computer Systems
Machinery
Maintenance
Energy
Total Costs
Activity Driver
Rate
Sales
Material Costs
Direct Labor
Fringe Benefit
Scheduling Production Run
Physical Changeover
Maintaining Records
Produce Pen
Idle Capacity- Orang Set-up
Idle Capacity-Mesin
Idle Capacity-Handling Prod Run
Total Cost
Total Operating Income
Return on Sales
Production Run
Physical Changeover
10,000.00
8,000.00
4,000.00
3,200.00
8,000.00
22,000.00
11,200.00
200
110.00
600
18.67
Blue
75,000.00
25,000.00
10,000.00
4,000.00
5,500.00
3,733.33
1,200.00
5,833.33
Black
60,000.00
20,000.00
8,000.00
3,200.00
5,500.00
933.33
1,200.00
4,666.67
55,266.67
43,500.00
19,733.33
26.311%
16,500.00
27.500%
Maintaining Record
Produce Pen
Total
2,000.00
800.00
2,000.00
8,000.00
4,000.00
2,000.00
4,800.00
14,000.00
4
1,200.00
12,000.00
1.17
Red
13,950.00
4,680.00
1,800.00
720.00
4,180.00
4,256.00
1,200.00
1,050.00
Purple
1,650.00
550.00
200.00
80.00
1,320.00
896.00
1,200.00
116.67
17,886.00
4,362.67
(3,936.00)
-28.215%
(2,712.67)
-164.404%
20,000.00
8,000.00
10,000.00
8,000.00
4,000.00
2,000.00
52,000.00
Total
150,600.00
50,230.00
20,000.00
8,000.00
16,500.00
9,818.67
4,800.00
11,666.67
1,381.33
2,333.33
5,500.00
130,230.00
20,370.00
13.53%
Exhibit 2
Total
100,000.00
2,000.00
10,000.00
150.00
526.00
4.00
On Expense
Indirect Labor
Fringe Benefit
Computer System
Machinery
Maintenance
Energy
Total
Amount
20,000.00
16,000.00
10,000.00
8,000.00
4,000.00
2,000.00
60,000.00
Schedule
Production Run
50%
50%
80%
Changing Color
Administration/maintain
ing record
Fringe Benefit
40%
10%
20%
100%
100%
100%
Total Allocation
100%
100%
100%
100%
100%
100%
Indirect Labor
Finge Benefit
Computer Systems
Machinery
Maintenance
Energy
Total Costs
Activity Driver
Rate
Sales
Material Costs
Direct Labor
Fringe Benefit
Scheduling Production Run
Physical Changeover
Maintaining Records
Produce Pen
Idle Capacity- Orang Set-up
Idle Capacity-Mesin
Idle Capacity-Handling Prod Run
Total Cost
Total Operating Income
Return on Sales
Production Run
Physical Changeover
10,000.00
8,000.00
4,000.00
3,200.00
8,000.00
22,000.00
11,200.00
200
110.00
600
18.67
Blue
75,000.00
25,000.00
10,000.00
4,000.00
5,500.00
3,733.33
1,200.00
6,000.00
Black
60,000.00
20,000.00
8,000.00
3,200.00
5,500.00
933.33
1,200.00
4,800.00
55,433.33
43,633.33
19,566.67
26.089%
16,366.67
27.278%
Maintaining Record
Produce Pen
Total
2,000.00
800.00
2,000.00
8,000.00
4,000.00
2,000.00
4,800.00
14,000.00
4
1,200.00
12,000.00
1.20
Red
13,950.00
4,680.00
1,800.00
720.00
4,180.00
4,256.00
1,200.00
1,080.00
Purple
1,650.00
550.00
200.00
80.00
1,320.00
896.00
1,200.00
120.00
17,916.00
4,366.00
(3,966.00)
-28.430%
(2,716.00)
-164.606%
20,000.00
8,000.00
10,000.00
8,000.00
4,000.00
2,000.00
52,000.00
Total
150,600.00
50,230.00
20,000.00
8,000.00
16,500.00
9,818.67
4,800.00
12,000.00
1,381.33
2,000.00
5,500.00
130,230.00
20,370.00
13.53%
Exhibit 2
Total
100,000.00
2,000.00
10,000.00
150.00
526.00
4.00
On Expense
Indirect Labor
Fringe Benefit
Computer System
Machinery
Maintenance
Energy
Total
Amount
20,000.00
16,000.00
10,000.00
8,000.00
4,000.00
2,000.00
60,000.00
Schedule
Production Run
50%
50%
80%
Changing Color
Administration/maintain
ing record
Fringe Benefit
40%
10%
20%
100%
100%
100%
Total Allocation
100%
100%
100%
100%
100%
100%
Indirect Labor
Finge Benefit
Computer Systems
Machinery
Maintenance
Energy
Total Costs
Activity Driver
Rate
Sales
Material Costs
Direct Labor
Fringe Benefit
Scheduling Production Run
Physical Changeover
Maintaining Records
Produce Pen
Idle Capacity- Orang Set-up
Idle Capacity-Mesin
Idle Capacity-Handling Prod Run
Total Cost
Total Operating Income
Return on Sales
Production Run
Physical Changeover
10,000.00
8,000.00
4,000.00
3,200.00
8,000.00
22,000.00
11,200.00
200
110.00
600
18.67
Blue
75,000.00
25,000.00
10,000.00
4,000.00
5,500.00
3,733.33
1,200.00
6,000.00
Black
60,000.00
20,000.00
8,000.00
3,200.00
5,500.00
933.33
1,200.00
4,800.00
55,433.33
43,633.33
19,566.67
26.089%
16,366.67
27.278%
Maintaining Record
Produce Pen
Total
2,000.00
800.00
2,000.00
8,000.00
4,000.00
2,000.00
4,800.00
14,000.00
4
1,200.00
12,000.00
1.20
Red
13,950.00
4,680.00
1,800.00
720.00
4,180.00
4,256.00
1,200.00
1,080.00
Purple
1,650.00
550.00
200.00
80.00
1,320.00
896.00
1,200.00
120.00
17,916.00
4,366.00
(3,966.00)
-28.430%
(2,716.00)
-164.606%
20,000.00
8,000.00
10,000.00
8,000.00
4,000.00
2,000.00
52,000.00
Total
150,600.00
50,230.00
20,000.00
8,000.00
16,500.00
9,818.67
4,800.00
12,000.00
1,381.33
2,000.00
5,500.00
130,230.00
20,370.00
13.53%
Exhibit 2
Total
100,000.00
2,000.00
10,000.00
150.00
526.00
4.00
On Expense
Indirect Labor
Fringe Benefit
Computer System
Machinery
Maintenance
Energy
Total
Amount
20,000.00
16,000.00
10,000.00
8,000.00
4,000.00
2,000.00
60,000.00
Schedule
Production Run
50%
50%
80%
Changing Color
Administration/maintain
ing record
Fringe Benefit
40%
10%
20%
100%
100%
100%
Total Allocation
100%
100%
100%
100%
100%
100%