Activity-Based Costing (ABC)
Allocate overheads to products using up to three activity cost pools and drivers, and compare the resulting unit cost to traditional volume-based overhead absorption.
Datos verificados · julio de 2026
Do I need to fill in all three cost pools?
No — leave unused pools at zero; the calculator only allocates overhead for the pools you complete.
Fuente: CIMA — Activity-Based Costing (ABC) topic guide; Drury, Management and Cost Accounting, activity-based costing chapter. · actualizado 2026
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Todo sobre Activity-Based Costing (ABC)
📋Presentación+
Activity-based costing groups overheads into cost pools driven by real activities — set-ups, orders processed, machine hours — rather than spreading them evenly per unit. Each pool's cost is divided by its total driver volume to give a rate, then multiplied by the driver units actually consumed by your product, giving a more accurate overhead cost per unit than a single traditional overhead rate.
💡 Buenas prácticas
- ABC is most valuable where overheads are large and products consume activities in very different proportions — it adds little for simple, homogeneous production.
- A large gap between the ABC and traditional unit cost usually signals that low-volume, complex products were being under-costed under the traditional method.
- Choosing drivers that genuinely reflect cause-and-effect (not just what's easy to measure) is the single biggest determinant of ABC accuracy.
🔢 Ejemplo concreto
1,000 units, £15 material + £10 labour per unit, a set-up pool of £20,000 (500 total set-ups, 50 used by this product): set-up rate £40/setup adds £2,000 to this product's overhead.
📖Guía de uso+
Cómo usar esta calculadora
- 1
Enter units produced and the direct material and labour cost per unit.
- 2
For each of up to three cost pools, enter the pool's total cost, the total driver volume across all products, and the driver volume used by this product.
- 3
Enter your traditional (volume-based) overhead rate per unit for comparison.
- 4
Compare the ABC total unit cost to the traditional unit cost.
📚Glosario+
- Cost driver
- The activity that causes a cost pool to be incurred — for example, the number of machine set-ups drives set-up costs, and the number of purchase orders drives ordering costs.
- Cost pool
- A grouping of overhead costs that share the same cost driver, allocated to products based on how much of that driver each product consumes.
ℹ️Fuentes y actualizaciones+
Última actualización de datos
7 de julio de 2026
Fuentes y referencias
CIMA — Activity-Based Costing (ABC) topic guide; Drury, Management and Cost Accounting, activity-based costing chapter.
Los datos de esta calculadora se actualizan periódicamente para reflejar los últimos baremos oficiales. En caso de duda, consulte las fuentes oficiales mencionadas arriba.
FAQ — Activity-Based Costing (ABC)
Do I need to fill in all three cost pools?+
No — leave unused pools at zero; the calculator only allocates overhead for the pools you complete.
Why does ABC often show a higher cost for low-volume products?+
Traditional costing spreads overhead evenly per unit, understating the cost of complex, low-volume products that consume a disproportionate share of set-ups, orders and other activities — ABC corrects for this.