TFL Vsebine / Revija Poslovodno računovodstvo

V članku predstavljamo zamisel razporejanja stroškov na podlagi dejavnosti (ABC metoda), ki ga uporablja že mnogo organizacij po svetu. ABC metoda zagotavlja poslovodjem informacije o stroških, ki jih potrebujejo za strateške in druge odločitve in ki v končni fazi vplivajo tako na stalne kot na spremenljive stroške v podjetju. V članku pojasnjujemo, zakaj je za podjetja uporaba ABC metode lahko bolj koristna od tradicionalnega sistema razporejanja stroškov, predvsem z vidika razporejanja posrednih stroškov in sprejemanja odločitev. Tradicionalni stroškovni sistemi običajno razporejajo posredne stroške na osnovi delovnih ali strojnih ur. ABC metoda razporedi stroške v stroškovne bazene glede na ugotovljene dejavnosti, nato pa na podlagi skrbno določenih povzročiteljev stroškov prenese stroške na stroškovne objekte.

This article introduces the concept of activity-based costing which has been embraced by a wide variety of organizations. Activity-based costing (ABC) is a costing method that is designed to provide managers with cost information for strategic and other decisions that potentially affect capacity and therefore fixed as well as variable costs. The article explains how manufacturing companies can use ABC rather than traditional methods to calculate unit product costs for the purposes of managing overhead and making decisions. A traditional costing system allocates overhead to products based on predetermined plant wide or department wide volume of unit-based output rates such as direct labour or machine hours. An ABC system allocates overhead to activity cost pools. Costs are assigned to products using related cost drivers that measure the activities (resources) consumed. The purpose of this article is to develop these skills by illustrating the use of ABC in some practical cases.