Activity Base Product Costing

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Tugas Managerial Accounting
Oleh: Afrianto Budi P

4-10 Activity-Based Product Costing; Service Organization LO3

Patient Category

DriverNormalIntensiveActivity Rate
Treating patientsTreatments5.00020.000 $ 4,00
Providing hygienic careHygienic hours5.00011.0005,00
Responding to requestRequest 30.00050.0002,00
Monitoring patientsMonitoring hours20.000180.0000,75

Ditanya:
a.Total nursing cost assigned for each patient category?
b.Output is measured in patient days. Assumsing that the normal patient category uses 100.000 patient days and the instensive patient category uses 8.000 patient days, calculate the nursing cost per-patient day for each type of patient?

Jawab.

NormalIntensive
Treating patients
5.000 x $ 4,00
20.000 x $ 4,00
$ 20.000

$ 80.000
Providing Hygienic care
5.000 x $ 5,00
11.000 x $ 5,00
$ 25.000

$ 55.000
Responding to request
30.000 x $ 2,00
50.000 x $ 2,00
$ 60.000

$ 100.000
Monitorin patients
20.000 x $ 0,75
180.000 x $ 0,75
$ 15.000

$ 135.000
a. Total cost$ 120.000$ 370.000
Patient day10.0008.000
b. Nursing cost perpatient day (total cost/patient day)$ 12$ 46,25

Jawab:
a.Total Cost for normal category = $ 120.000
Total Cost for intensive category= $ 370.000
b.Nursing cost of normal patient day= $ 12
Nursing cost of normal patient day= $ 46,25

4-11 Formation of an Activity Dictionary LO4

Activity nameActivity descriptionActivity typeActivity Driver Supervise and coordinate all nursing activitySurgery, maternity, emergency room, two floors othersSecondaryLabor time for each category Provide nursing care for patientAnswering question, Changing bandages, Administering medicine, Changing clothes.PrimaryPatient of 3 categories: intensive, intermediate, and normal. Hospital cafeteriaDeliver meal for patientsPrimary Number of meal delivered LaundryPick up dirty clothes, beddingPrimaryNumber of services...
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