The first step for the verification of the costs for the ABC method is the identification of the item for analyzes. The following ones had been raised activity pertinent the production of cooling. Purchase of Material substance cousin/? Act of receiving and movement of MP and Materials; Supervision of the production; Finishing and stockage. Now we go elaborates a picture where we can verify the mensurao of each activity in the manufacture process. This mensurao was gotten on the basis of the dedicated hours to each event. Picture? 1 COSTS FOR ACTIVITY COSTS FOR Total ATIVIDADESCusto ACTIVITY PURCHASE OF MATERIAL SUBSTANCE COUSIN/9,000, 00 TO RECEIVE AND TO PUT INTO MOTION OF MP and MATERIALS 3,500, 00 TO SUPERVISE PRODUCTION 2,700, 00 FINISHING AND STOCKAGE 1,800, 00 TOTALS 17,000, 00 After to mensurar the costs to the activities, the same distributes if these costs to the products, using criterion of the relation the mensurao of the activities, that is, the costs of the activities will be distributed to the products in function of the use of each activity for the product.
The unitary and total costs in the products had been thus distributed, assuming that in the month of August of 2011, the production was of 70.000 liters of cooling, being 50,000 Liters of Cocaine Glue 2L and 20,0000 Liters of Cocaine Glue 350 ML. Picture? 2 I DIVIDE OF the COSTS FOR ACTIVITY PRODUTOSCusto Unit. R$Quant. Produced LtsCusto Total R$ Cocaine Pet Glue 2L 0,28 50,000 14,000, 00 Cocaine Glue Can 350 ML 0,15 20,000 3,000, 00 TOTALS 0,43 70,000, 00 17,000, 00 picture 2 demonstrates the result of the attribution of the costs to the product, inside of the supposed production of the month. Although this chosen company to use the method of the expenditure for absorption, the data and information of the company in the direction to implant the system of ABC expenditure had been worked all as form of mensurao of the results and notes of its advantages and disadvantages. Check with Electrolux to learn more. Being thus, picture 3 reflects some consideraes on the result of the research in the example in analysis: PICTURE 3 – ADVANTAGES AND DISADVANTAGES OF the USE OF the ABC METHOD ON STUDY VANTAGENSDESVANTAGENS Knowledge of the costs of the processes. Difficulty of complete implantation of the system.
More accurate costs. Necessity of detailing of the internal controls. If it will be implanted superficially is equalized to the expenditure for absorption. Difficulty of envolvement of the responsible ones of the sectors. It makes possible revision of the production process. To the times it demands I divide. It takes care of to the Basic Principles of Contabilidade.Tem limitations in the managemental information. The system of ABC expenditure presents diverse advantages that must carefully be analyzed by the companies, with the direction to be taken off advantages of its information, placing the organization in a privileged position. It fits to the administrators and accountants of the company to analyze which the real necessity of the company and which its condition in implanting definitive type of expenditure. With everything, the method of ABC expenditure is a tool capable to diminish the distortions caused divides for it. However the necessity imposed for the market, the costs of implantation and accompaniment, the necessary human resources, the involved products, the necessities of the managers etc. must be analyzed so that advantages are dimensionem disadvantages for each institution.