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Question Traditional costing versus ABC A company manufactures two products, L and M, using the same equipment and similar processes. An extract of the production data for these products in one period is shown below. L M Quantity produced (units) 5,000 7,000 Direct labour hours per unit 1 2 Machine hours per unit 3 1 Set-ups in the period 10 40 Orders handled in the period 15 60 Overhead costs Relating to machine activity Relating to production run set-ups Relating to handling of orders $ 220,000 20,000 45,000 285,000 Required Calculate the production overheads to be absorbed by one unit of each of the products using the following costing methods.
The value of product features to the customers must be greater than the cost of providing them. Design. Cost control is emphasised at the design stage so any engineering changes must happen before production starts. Faster time to market. The early external focus enables the business to get the process right first time and avoids the need to go back and change aspects of the design and/or production process. This then reduces the time taken to get a product to the market. (c) (d) 5 Closing a target cost gap 12/07 The target cost gap is the estimated cost less the target cost.
It therefore now appears difficult to justify the use of direct labour or direct material as the basis for absorbing overheads or to believe that errors made in attributing overheads will not be significant. Many resources are used in non-volume related support activities, (which have increased due to AMT) such as setting-up, production scheduling, inspection and data processing. These support activities assist the efficient manufacture of a wide range of products and are not, in general, affected by changes in production volume.