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.
Gegevens gecontroleerd · juli 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.
Bron: CIMA — Activity-Based Costing (ABC) topic guide; Drury, Management and Cost Accounting, activity-based costing chapter. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over Activity-Based Costing (ABC)
📋Overzicht+
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.
💡 Best practices
- 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.
🔢 Concreet voorbeeld
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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 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.
📚Woordenlijst+
- 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.
ℹ️Bronnen & updates+
Laatste gegevensupdate
7 juli 2026
Bronnen en referenties
CIMA — Activity-Based Costing (ABC) topic guide; Drury, Management and Cost Accounting, activity-based costing chapter.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
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.