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Extra resources for ACCA - F5 Performance Management: Study Text
25. Production of D requires five production runs per period, while production of E requires 20. An investigation has revealed that the overhead costs relate mainly to 'batch-level' activities associated with setting-up machinery and handling materials for production runs. There are 1,000 production runs per period and so overheads could be attributed to XYZ's products at a rate of $500 per run. x x Overhead cost per D = ($500 u 5 runs)/500 Overhead cost per E = ($500 u 20 runs)/500 = $5 = $20 These overhead costs are activity based and recognise that overhead costs are incurred due to batch level activities.
For example, a decision to reduce production costs will not simply depend on making a general reduction in output volumes: production may need to be organised to reduce batch volumes; a process may need to be modified or eliminated; product lines may need to be merged or cut out; facility capacity may need to be altered. 5 Conclusion The examiner of the equivalent paper to F5 under an old syllabus provided a useful conclusion to the ABC debate in a recent article. ] 'It can offer considerable benefits to some companies but a decision to adopt ABC should not be taken lightly.
Furthermore, the life span may not proportionally lengthen if the product's launch is delayed and so sales may be permanently lost. It is not unusual for the product's overall profitability to fall by 25% if the launch is delayed by six months. This means that it is usually worthwhile incurring extra costs to keep the launch on schedule or to speed up the launch. 3 Minimise breakeven time (BET) A short BET is very important in keeping an organisation liquid. The sooner the product is launched the quicker the research and development costs will be repaid, providing the organisation with funds to develop further products.
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