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ДАНА, 2006. - 686 с.
AB-COSTING METHOD IN COST MANAGEMENT SYSTEM
OF THE COMPANY
Zholumbayeva A.Y., Tazhikenova S.K.
ENU named after L.N.Gumilyov,
Astana, Kazakhstan
E-mail: zharok94@mail.ru
Searching of the effective organization and management accounting development are
becoming increasingly important in modern conditions of Kazakhstan, and all around the world.
That is why, the development and improvement methods of planning, analysis and costs control and
benefits issues are the main in the system of management accounting.
It is began to use operation management or cost management with the help of the
management of individual transactions or individual activities in recent times by major companies
of costs and profits control. The operations, which make up the individual activities, are performing
intermediate object of calculation and overhead costs are the main object of accounting and
analysis. Then, the AB-costing system has been introduced as the result of it.
The AB-costing system (Activity-based costing) is one of the modern systems of cost
accounting and total cost calculation, which meets the conditions of modern organizations with a
highly developed industrial production and wide assortment of products and high level of indirect
costs. The system has been developed in the 80 years of the 20th century in R.Kuper and R.Kaplan
writings who spoke critically of the traditional allocation of overhead costs, significantly distorting
the real cost of organizations products. The AB-costing system allocates indirect overhead costs
more accurately [1].
« The АВ-costing» process-oriented cost management is a useful concept that can be used in
order to correct deficiencies overly generalized cost accounting systems of the past time. In «The
АВ-costing» calculation system is based on another approach to the formation of the cost
production in companies with a high relative share of indirect costs.
AB-costing – is a progressive concept that can overcome the limitations of traditional cost
accounting system and to set cause – and – effect link between the products and costs to produce it.
It follows, that the ABC is a cost accounting system, which consists of costs objects determining,
cost classification and method of the objects distribution.
The AB-costing main areas of use:
-in confirmation of the cost calculation of cost objects and according to this, prices
establishment;
-in costs budgeting and monitoring by activity, departments, divisions, units, etc.;
-the information base for benchmarking activities and reengineering of business processes
on the basis of its results;
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-the information base for outsourcing decision-making (one of the engineering types), and
other decisions.
The purpose of the AB-costing method – is to achieve the accuracy of the results of product
cost calculation and cost management.
Application areas of the system – any enterprise. However, diversified enterprises and
economic complex systems, with a high proportion of indirect costs in the cost structure would have
the most effective use of the АВ-costing method.
According to the relationship of activity types with a behavior of costs, the AB-costing
system can distinguish:
1. Activities defined by the number of units of production (unit-level activities), in other
words, direct variable costs of companies: the direct costs of materials and direct labor costs.
2. Activities, determined by the manufactured products number of batches (batch-level
activities). Generally, such activities are serving departments of companies: installation of
equipment, material transport, quality control, etc.
3. Activities, defined by the concrete manufactured products (product-level activities). It can
be design development, marketing research, promotions and others.
4. Activities, defined by the number of production facilities (facility-level activities). This
activity is related to the company generally: security, utilities, depreciation of fixed assets, etc. The
majority of these costs is related to fixed or quasi-fixed costs and is not related to specific products
[2].
The AB-costing system use can be distinguished for the following steps (1-picture):
1. Grouping and distribution of overhead costs by its activity – centers, in enterprises, of
functional cost.
2. Isolation of factors causing overhead costs using and its assignment being the costs
carriers.
3. Calculation of overhead cost rates distribution to the cost carriers.
4. Inclusion (absorption) of overhead costs into the cost of products by the distribution of
calculated rates.
Process
Picture-1. The conceptual schematic of «АВ-costing» system
AB-costing method of the product or service cost calculating is meant for the following
tasks:
-The cost price of the product on the different stages of product life rhythm, which is meant
for the calculation and analysis of the unit cost from the time of its development until the phase-out.
-The costs of the value degrees, which is meant to analyze the cost of the product, not only
inside but also outside the company, including to the general structure of the suppliers, dealers and
consumers costs.
-Functionally-cost analysis. It includes analysis of the product design elements.
Factors of costs
Finished
product –
costs object
To spot costs
related to
activity types
Resources –
source of
costs
To spot costs
related to
resources
Activity types
Factors of
activity
Characterization
of efficiency
Factors of
resources
Allocation of costs
