You are on page 1of 22

1

1.00

2.00
COST DRIVERS
Number of
280,000.00
batches

COST POOLS/ACTIVITY

COSTS

Machine set up costs


Material ordering costs

316,000.00

Number of
420,000.00 machine hours
Number of
361,400.00 machine hours
1,377,400.00
-

Machine running costs


General facility costs

4
Production/overheads
Machine setups costs
Ordering costs
Machine runing costs
General costs
Total

4
Workings
(20000/500)*G3
(20000/500)*4*G4
(20000*1.5)*G5
(20000*1.5)*G6

4
20,000.00
97,391.30
105,333.33
155,940.59
134,183.17
492,848.39

4
16,000.00
48,695.65
65,833.33
103,960.40
89,455.45
307,944.83

24.64

19.25

Overhead costs per unit

Production costs per unit


Direct material costs
Direct labour costs
Direct expenses
PRIME COST
Overhead cost per unit
Total cost per unit

$
25.00
30.00
55.00
24.64
79.64

X
Direct Material cost
Direct labour cost
Direct expenses
Prime costs
OAR
Labour hours per unit
Overhead cost per unit
Total cost per unit

Number of
purchase orders

1377400/142000(w1)=9.70
30/12=2.5, 36/12=3, 24/12=2
2.5*9.7, 3*9.70, 2*9.7

Working 1
Total labour hours

Y
25.00
30.00
55.00

28.00
36.00
###
64.00

24.25
79.25

29.10
93.10

X
20000*2.5, 16000*3, 22000*2

28.00
36.00
###
64.00
19.25
83.25

Y
50,000.00

48,000.00

9.70

2.00
CALCULATIONS OF TOTAL COST DRIVERS

2
3.00
TOTAL DRIVERS ABSORPTION

20000/500+16000/800+22000/400

115

2434.78

(20000/500)*4+(16000/800)*5+(22000/400)*4

480

658.33

20000*1.5+16000*1.25+22000*1.4

80800

5.20

20000*1.5+16000*1.25+22000*1.4

80800

4.47

1,377,399.99

0.01

4
22,000.00
133,913.04
144,833.33
160,099.01
137,761.39
576,606.77
26.21

$
22.00
24.00
46.00
26.21
72.21

Z
22.00
24.00
46.00

19.40
65.40

Total
44,000.00

142,000.00

280000

COST POOL/ACTIVITY

COST

COST DRIVER DRIVER COMPUTATIONS

Supervisor

90,000.00

Planners

70,000.00 Planning docs

Property related

240,000.00

Total

400,000.00

Supervisitson cos
Planing costs
Property relatrd costs
Total overheads
Unit cost computation
Direct material cost
Direct labour cost
Direct expense
Prime cost
Overhead costs
Total cost per unit
Markup
Quoted pric

Direct material cost


Direct labour cost
Direct expenses
Prime cost
Overhead costs(w1)
Total cost per unit
Markup
Quoted price
Working 1
Overhead cots per unit
OAR
Labour hours per unit
Overhead cots per unit

1*F2
1*F3
300*F4

300*15

10260*50%

300*15

C37*50%

Site visits
Labour hours

KX
180.00
280.00
1,800.00
2,260.00

3,500.00
4,500.00
8,000.00
2,260.00
10,260.00
5,130.00
15,390.00

KX
3,500.00
4,500.00
8,000.00
3,000.00
11,000.00
[
#VALUE!
#VALUE!
KX

400000/40000 = 10
10*300, 10*500

300.00
3,000.00

6*F2
5*F3
500*F4

500*15
20980*50%

500*15
E37*50%

TOTAL DRIVERS COST PER DRIVER


500.00

180

250.00

280

40,000.00

EX
1,080.00
1,400.00
3,000.00
5,480.00

8,000.00
7,500.00
15,500.00
5,480.00
20,980.00
10,490.00
31,470.00

EX
8,000.00
7,500.00
15,500.00
5,000.00
20,500.00
10,250.00
30,750.00
-2%
EX
500.00
5,000.00

250

500

Expected production
Production runs

100*60+60*50=9000units
9000/900=10runs

Cost Pool

Cost (Tshs.) Cost driver

Production set-ups
Production testing
Component supply
Storage
Customer orders
Delivery

105,000,000 Set-ups
300,000,000 Tests
25,000,000 Component
orders
112,500,000 Customer
orders

Exected production

Number
of drivers
300
1,500
500

350000
200000
50000

1,000

112500

DATE

TOPIC

VENUE

17.07.2016

Activity Based costing

Mwenge

18.07.2016

Marginal& Absorption costing

Posta

19.07.2016

Activity Based costing

20.07.2016

Target costing

22.07.2016

Marginal& Absorption costing(PS)

23.07.2016

Activity Based costing(PS)

PQ1

PQ2.ACCA.JUNE2014

Posta

PQ1

PQ2.ACCA.JUNE204

Mwenge

PQ1

PQ2

PQ11 NBAA NOV 2010

PQ12 NBAA MAY 2012

PQ4.NBAA MAY 2011

PS DRURY

NBAA MAY 2011

PS DRURY

PQ3

Fans
Maximum
Minimum
Maximum
Minimum

Torch

Lumbs

300
100
200
90,000
50,000
70,000
14,000,000
2,135,593.22

300
200
250
600,000
270,000
435,000
108,750,000
16,588,983

300
200
250
700,000
256,000
478,000
119,500,000
18,228,814

75,000
40,000
57,500
11,500,000
1,754,237
12,500
2,500,000
18%

550,000
232,500
391,250
97,812,500
14,920,551
43,750
10,937,500
10%

600,000
224,000
412,000
103,000,000
15,711,864
66,000
16,500,000
14%

140,000
14,000,000
980,000
8,305
1,120,000
1,260,000

1,087,500
108,750,000
7,612,500
64,513
8,700,000
9,787,500

1,195,000
119,500,000
8,365,000
70,890
9,560,000
10,755,000

Less other expenses


Rent
Salary & wages
Directors fees
Electricity
Transport & delivery
Comunicatins
Stationery
Repair and maintanance
Security
City service levy
WCF
Gabage & water
Catering

August
Spt
October

Gas lighter
Loncel
Bulbs
1,500
2,000
1,000
###
1,250
1,500
175,000
80,000
175,000
80,000
175,000
80,000
218,750,000 120,000,000
33,368,644
18,305,085
160,000
160,000
160,000
200,000,000
30,508,475
15,000
18,750,000
9%

75,000
75,000
75,000
112,500,000
17,161,017
5,000
7,500,000
6%

Mosquito killer
400
200
300
400,000
375,000
387,500
116,250,000
17,733,051

697,250,000.00
106,360,169.49

350,000
325,000
337,500
101,250,000 626,062,500.00
15,444,915
95,501,059
10,859,110
50,000
530,561,441
15,000,000
71,187,500.00 60,328,389.83
13%
10%

3,000,000.00
6,000,000.00
5,000,000.00
300,000.00
3,000,000.00
200,000.00
200,000.00
200,000.00
150,000.00
213,562.50
60,000.00
100,000.00
1,000,000.00
19,423,562.50
51,763,937.50
2,187,500
218,750,000
15,312,500
129,767
17,500,000
19,687,500

1,200,000
120,000,000
8,400,000
71,186
9,600,000
10,800,000

590,889,831

1,162,500
116,250,000
8,137,500
68,962
9,300,000
10,462,500

48,807,500.00
413,622.88
55,780,000.00
62,752,500.00

40,904,827.33
7%
5,908,898.31
24,403,750.00
1,708,262.50

590,889,830.51

MIX
SP

SP/PACKAGE
CONTRI PER MIX

42,000,000,000
2,000,000,000
36%
15,120,000,000
26,880,000,000
5,600,000
21
7,500
4,500
3,000

11,200,000,000 27,000,000,000 80,200,000,000


2,000,000,000
###
40%
24%
4,480,000,000
6,480,000,000
6,720,000,000 20,520,000,000
1,400,000
3,000,000
10,000,000
6
14
40
8,000
9,000
6,000
6,300
2,000
2,700
-

157,500

44,800

121,500

323,800
8,075

10,752,000,000

1,680,000,000

6,156,000,000

18,588,000,000
2,301,973

5,600,000
18528800000
37,116,800,000
3,712

7,700

SP
VC

90,000
80,000
10,000
3
30,000

25,000
20,000
5,000
2
10,000

945,000,000
40,000
23,625
14,175
9,450

T1

6,378,750,000
1,181,250,000
7,560,000,000
(5,670,000,000) (6,615,000,000)
(945,000,000)

T2
5
4

14
1

34
136
34

926.4706
3,705.88
926.47

AFRICAN SKY CLIF (T) LTD


P. O. BOX 2055
Fans
Current sales units

Lamps

Maxi
Min

300
100
200

300
200
250

Maxi
Min

90,000
50,000
70,000

600,000
270,000
435,000

Average sales unit


Current price

Torch

Average sales price


Average monthly sales
VAT
Average sales net of VAT
Expected increase in sales
VAT
Expctd increase in sales-VAT
% increase in sales
Gross
% increase in sales
less VAT
% sales commisions
Expected commisions

Gas lighter
Loncel
300
1,500
2,000
200
1,000
1,000
250
1,250
1,500

700,000
256,000
478,000

175,000
175,000
175,000

80,000
80,000
80,000

14,000,000 108,750,000 119,500,000 218,750,000 120,000,000


2,135,593
16,588,983
18,228,814
33,368,644
18,305,085
11,864,407
92,161,017 101,271,186 185,381,356 101,694,915
420,000
64,068
355,932
3%
3%
1%
3,915.3

3,262,500
497,669
2,764,831
3%
3%
1%
30,413.1

3,585,000
546,864
3,038,136
3%
3%
1%
33,419.5

6,562,500
1,001,059
5,561,441
3%
3%
1%
61,175.8

3,600,000
549,153
3,050,847
3%
3%
1%
33,559.3

Mosquito killer TOTAL


400
4,800
200
2,700
300
3,750
400,000
2,045,000
375,000
1,206,000
387,500
1,625,500
116,250,000 697,250,000
17,733,051 106,360,169
98,516,949 590,889,831
3,487,500
531,992
2,955,508
3%
3%
1%
32,510.6

ict:
This sales revenue is expected
if 100% KPI is achieved. All
sales should be in cash.
Commisions will be paid if and
only if at leat 60% target is
achieved. Otherwise no
commisions will be paid

ict:

20,917,500
This is 1.1% commisions on
sales after deducting VAT. 1%
3,190,805
you are seeing in this excel
17,726,695
sheet is due to approximations
3%
3%
744,521.19
1% 1,240,868.64
194,993.6

You might also like