1

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
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

adi, aktivitas diatas dapat dipersingkat dengan aktivitas berikut:

Produce Pen
Physical Changeover/Set-up
Scheduling production run
Improving the production process
Perform Engineering Process
Maintaining Records
Monitoring Minimum Supply of raw material
Packing and Shipping Pens
Preparing shipping documents
Paying for raw materials
Prepare invoice
Collecting payment for customer
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

total setup hours

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

1 Mencari Rate dari masing-masing aktivitas

Expense Category
Expense
Gaji
Indirect Labor
20,000.00
Fringe benefits
16,000.00
Computer Computer systems
10,000.00
Machine Machinery
8,000.00
Maintenance
4,000.00
Energy
2,000.00
60,000.00

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

Scheduling Production Run

Physical change over set-up

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

Production Sales Volume

Unit Selling price
Materials/unit cost
Direct Labor hr/unit
Machine hour/unit
No. of production runs
Setup time/run (Hours)
Total setup time (hours)
Number of products

Direct Cost and Activity Cost Driver

Blue
Black
Red
Purple
50,000.00
40,000.00
9,000.00
1,000.00
$
1.50 $
1.50 $
1.55 $
1.65
$
0.50 $
0.50 $
0.52 $
0.55
0.02
0.02
0.02
0.02
0.1
0.1
0.1
0.1
50
50
38
12
4
1
6
4
200
50
228
48
1
1
1
1

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%

Produce Pen Other/

Support
50%

20%
100%
100%
100%

Total Allocation
100%
100%
100%
100%
100%
100%

Misalkan Kapasitas Orang Yang Melakukan Set-up ad

Misalkan Kapasitas Praktikal Mesin Produksi adala
Tambahan Asumsi, untuk making product semua biaya di

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%

g Melakukan Set-up adalah 600 Jam

Mesin Produksi adalah 1200 Jam
oduct semua biaya dianggap committed

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

Production Sales Volume

Unit Selling price
Materials/unit cost
Direct Labor hr/unit
Machine hour/unit
No. of production runs
Setup time/run (Hours)
Total setup time (hours)
Number of products

Direct Cost and Activity Cost Driver

Blue
Black
Red
Purple
50,000.00
40,000.00
9,000.00
1,000.00
$
1.50 $
1.50 $
1.55 $
1.65
$
0.50 $
0.50 $
0.52 $
0.55
0.02
0.02
0.02
0.02
0.1
0.1
0.1
0.1
50
50
38
12
4
1
6
4
200
50
228
48
1
1
1
1

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%

Produce Pen Other/

Support
50%

20%
100%
100%
100%

Total Allocation
100%
100%
100%
100%
100%
100%

Time Driven Activity Based Costing: Drivernya menjadi duration

Misalkan Kapasitas Orang Yang Melakukan Set

Misalkan Kapasitas Praktikal Mesin Produksi
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produk
praktika untuk melakukan
Tambahan Asumsi, untuk making product semua bi

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%

g Yang Melakukan Set-up adalah 600 Jam

ktikal Mesin Produksi adalah 1200 Jam
uk setiap jenis produknya diperlukan waktu 1 jam untuk setiap run dan kapasitas
ika untuk melakukan
ing product semua biaya dianggap committed

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

Production Sales Volume

Unit Selling price
Materials/unit cost
Direct Labor hr/unit
Machine hour/unit
No. of production runs
Setup time/run (Hours)
Total setup time (hours)
Number of products

Direct Cost and Activity Cost Driver

Blue
Black
Red
Purple
50,000.00
40,000.00
9,000.00
1,000.00
$
1.50 $
1.50 $
1.55 $
1.65
$
0.50 $
0.50 $
0.52 $
0.55
0.02
0.02
0.02
0.02
0.1
0.1
0.1
0.1
50
50
38
12
4
1
6
4
200
50
228
48
1
1
1
1

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%

Produce Pen Other/

Support
50%

20%
100%
100%
100%

Total Allocation
100%
100%
100%
100%
100%
100%

Time Driven Activity Based Costing: Drivernya menjadi duration

Misalkan Kapasitas Orang Yang Melakukan Set

Misalkan Kapasitas Praktikal Mesin Produksi
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produk
praktika untuk melakukan aktivitas ini ad
Tambahan Asumsi, Machinery dan Maintenance adalah com

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%

g Yang Melakukan Set-up adalah 600 Jam

ktikal Mesin Produksi adalah 1200 Jam
uk setiap jenis produknya diperlukan waktu 1 jam untuk setiap run dan kapasitas
akukan aktivitas ini adalah 200 Jam
ntenance adalah committed, energy dianggap flexible

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

Production Sales Volume

Unit Selling price
Materials/unit cost
Direct Labor hr/unit
Machine hour/unit
No. of production runs
Setup time/run (Hours)
Total setup time (hours)
Number of products

Direct Cost and Activity Cost Driver

Blue
Black
Red
Purple
50,000.00
40,000.00
9,000.00
1,000.00
$
1.50 $
1.50 $
1.55 $
1.65
$
0.50 $
0.50 $
0.52 $
0.55
0.02
0.02
0.02
0.02
0.1
0.1
0.1
0.1
50
50
38
12
4
1
6
4
200
50
228
48
1
1
1
1

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%

Produce Pen Other/

Support
50%

20%
100%
100%
100%

Total Allocation
100%
100%
100%
100%
100%
100%

Time Driven Activity Based Costing: Drivernya menjadi duration

Misalkan Kapasitas Orang Yang Melakukan Set

Misalkan Kapasitas Praktikal Mesin Produksi
Misalkan untuk melakukan kegiatan handling production run untuk setiap jenis produk
praktika untuk melakukan aktivitas ini ad
Tambahan Asumsi, Machinery dan Maintenance adalah com

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%

g Yang Melakukan Set-up adalah 600 Jam

ktikal Mesin Produksi adalah 1200 Jam
uk setiap jenis produknya diperlukan waktu 1 jam untuk setiap run dan kapasitas
akukan aktivitas ini adalah 200 Jam
ntenance adalah committed, energy dianggap flexible

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

Production Sales Volume

Unit Selling price
Materials/unit cost
Direct Labor hr/unit
Machine hour/unit
No. of production runs
Setup time/run (Hours)
Total setup time (hours)
Number of products

Direct Cost and Activity Cost Driver

Blue
Black
Red
Purple
50,000.00
40,000.00
9,000.00
1,000.00
$
1.50 $
1.50 $
1.55 $
1.65
$
0.50 $
0.50 $
0.52 $
0.55
0.02
0.02
0.02
0.02
0.1
0.1
0.1
0.1
50
50
38
12
4
1
6
4
200
50
228
48
1
1
1
1

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%

Produce Pen Other/

Support
50%

20%
100%
100%
100%

Total Allocation
100%
100%
100%
100%
100%
100%