Trabalho do Grupo

Contabilidade Custo I

PELO GRUPO XV :

NOME NRE SEMESTRE TURMA

TELZIA DA COSTA SAMPAIO 2021.05.04.112

SANDRA DE FÁTIMA 2021.05.04.107

IV C
EUFRASIA DOS SANTOS 2021.05.04.028

SATURNINO ARAUJO DA COSTA 2021.05.04.109

 INTRODUSAUN

Kustu / Cost
•Kustu tuir Mulyadi nia hatete ( 2015:8) katak : Kustu
hanesan Sakrifisiu fonte ekonomia ne’ebé bele sukat ho
unidade osan/dinheiro, nebee akontese tena, sei akontese ou
posibilidade sei akontese ba propósito específico.
•Kustu tuir Siregar no kolega sira nia hatete (2014:23)
katak : Kustu hanesan sakraifisiu ou fonte ekonomia atu
hetan sasan/objetu ou service ne’ebe espera bele fo vantage
agora ou ba future mai.
•TÓPIKU
ACTIVITY BASED COSTING
•SUB – TÓPIKU
 Konseitu Activity Based Costing / ABC
- Karakteristika Activity Based Costing / ABC
- Konseitu Baziku Activity Based Costing
 Evolusaun ABC (Activity Based Costing)
 Etapa pure tapa Activity Based Costing / ABC
 Komparasaun Entre Sistema Traditional Costing no Activity
Based Costing / ABC.
 Cost Drived iha etapa kalkulasaun bazeia ba sistema Activity
Based Costing / ABC
 KonseituActivity Based Costing/ABC

Aktivity Based Costing

•Definisaun husi Mulyadi (2014:40) mak Sistema imformasaun kustu
ne’ebé orienta ba iha imformasaun kompleto ne’ebé prepara tiona
konaba aktividade atu hafasil personel empreza atu hala’o
prosesamentu aktividade.

•Definisaun husi Siregar no nia maluk sira (2014:240) define katak

Activity based costing /ABC mak hanesan metodu determinasaun
kustu primaria (harga pokok) nebee fo todan ba kustu overhead basea
ba aktividade sira ne’ebé halao no iha ligasaun ho prosesu
produsaun.
•Karakteristika Activity Based Costing
•Sistema Activity Based Costing hanesan sistema imformasaun kustu
nebee projetado(didesing) iha era teknologia imformasaun, ne’ebé
iha karakteristika hanesan tuir mai:
1.Prepara imformasaun detail, tanto imformasaun finanseira ou não
finanseira;
2.Prepara imformasaun ba empoderamento (pemberdayaan) empregado
atu sai bussines people.
3.Prepara imformasaun kustu ba interese kliente nian.
4.Menyediakan imformasi multimensi ba operating personel.
• Konseitu Baziku Activity Costing / ABC
•Iha Sistema ABC (Activity Based Costing), kustu buka ba aktividade
depois ba iha produtu. No presumer (mengasumsikan) katak aktividade sira
ne’ebé konsumu rekursu no laos produtu.

Recourcer
• Cost Driver Activities Performance
Cost Object

•Sumber, Mulyadi, 2007

• Gambar 2.1 Konseptu baziku Activity Based Costing

 EVOLUSAUNABC (activity based costing)

• Activity Based Costing hahu atu mosu iha tinan

1971 no ikus dezenvolve duni iha tinan 1984.

• Tamba sa Activity Based Costing mosu?

• Objetivu Activity based Costing ou ABC

mosu.
 Etapa pur etapa ABC
Indentifika rekursu no aktividade
Kalkula total kustu kada aktividade
Estimasaun ou kalkulasaun kapasitas praktis
Kalkusaun kustu unidade aktividade
Persamaan tempu dezemvolvimentu
Kalkula kustu produtu ou service
 KOMPARASAUN ABC HO TADISIONAL COSTING

• Komparasaun entre Tradisional costing no Abc tuir Dunia Ahmad no Wasilah

(2012:321) mak: Diferensia ba ABC no Tradisional costing mak ba iha maneira
alokasaun kustus la direitamente ba objetu kustu.
•Cost Drive iha etapa kalkulasaun bazeia ba sistema ABC
Kalkula kustu ne’ebe presija atu halo Cookies no Roti tawar ho unit cost uza ABC!
Cookies Roti tawar
Volume Produksi 15.000 unit 10.000 unit Processing costs $ 40.000
Direct Material $ 100.000 $ 80.000
Direct Labor $ 50.000 $ 30.000 Inspection costs $ 35.000
Direct Labor Hours 3.000 jam 5.000 jam Packing costs $ 25.000
Machine Hours 10.000 jam 10.000 jam
Inspection Hour 500 jam 500 jam Total $ 100.000
Number of Unit 2.500 unit 10.000 unit

Metode Tradisional
FOH Rate = Total FOH : Total DLH
= $100.000 : 8.000
= $12,5
Total Kustu ba Produtu Cookies no Toti tawar
Cookies Roti Tawar
DM $ 10.000 $ 80.000
DL $ 50.000 $ 30.000
FOH $ 37.500 $ 62.500
TOTAL $ 187.500 $ 172.500
Unit Cost
Cookies = Roti Tawar =
• Metode Activity Based Costing / ABC
• Processing cost rate = Packing cost rate =
• = =$2 = =$2
• Inspection cost rate =
• = = $ 35
• Total Kustu ba Produtu Cookies no Toti tawar
• Cookies Roti tawar
• DM $ 100.000 $ 80.000
• DL $ 50.000 $ 30.000
• FOH
• PSC $ 20.000 $ 20.000
• IC $ 17.500 $ 17.500
• PC $ 5.000 $ 20.000
• TOTAL $ 192.500 $ 167.500
•
• Unit Cost
• Cookies = = $12,83 Roti tawar = = $ 16,75