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KONSEP MODUL ABC 1GFMAS
Unit Modul ABC BPTM, JANM
Costing data of output enables more effective
evaluation of alternatives to achieve the outcomes – Cost
Savings
Costing the efficiency and effectiveness of the
programs
Can generate data on costing of outputs (ABC costing) of costs of activities and programs
Costing information enables government to formulate policies that produces outcome with less resources, for example in:
– Provision of healthcare through public clinics
– Provision of tertiary education
Costing data enables to quantitatively measure the operating efficiency of Ministries and agencies in producing the agreed outcomes under OBB framework
The costing data can be cascaded down to the performance of individual departments responsible for the respective activity in measuring the effectiveness of the programs
Mission of accrual accounting
Enabling More Efficient and Effective Fiscal Management
Missions of Costing
Objectives of costing
WHY COSTING
COSTING THEORY / TOOLS
COSTING – DECISION MAKING
1. Modul ABC (MBS) - Pengkosan berdasarkan kepada Struktur Organisasi Jabatan/Kementerian.
2. Modul ABC (OBB) - Pengkosan berdasarkan Struktur Outcome Based Budgeting (OBB).
MODUL ABC 1GFMAS
Dibawah pelaksanaan 1GFMAS, dua peringkat pengkosan iaitu :
1. Modul ABC (MICRO-COSTING) - Pengkosan secara ad-hoc berdasarkan kepada Output yang dikenalpasti.
MONTHLY COSTING
AD-HOC COSTING
1GFMAS - COSTING MODULE ARCHITECTURE©
1GFMAS - Costing Module Theory Costing Output (MBS – Struktur Organisasi)
Direct Cost Overhead Cost
Allocation’s parameter
Costs Pool
Allocation’s driver
Output 2 Output 1 Output n
Cost/Output Cost/Output Cost/Output
Main Activities Main Activities
Other cost center's
costs pool
Non-Attributable Cost
Non-
Attributable
Cost
GL EXPENSES by Cost Centre
Indirect Fixed Cost
Other cost center's
overhead
COST COMPONENT
1. B0111000 – Gaji & Upahan
2. B0112000 – Elaun / Imbuhan Tetap
3. B0113000 – Sumb. Berkanun Utk K/tgn
DIRECT COST
4. B0114000 – Byran Lebih Masa
1. B0424200 – Sewa Bangunan
2. B2134000 – Susut Nilai Kenderaan
3. B2135000 – Susut Nilai Peralatan
INDIRECT FIXED COST
4. B0424300 – Sewa Kenderaan
5. B0424900 – Sewa Pelbagai
1. B0323201 – Elektrik
2. B0323202 – Air
3. B0327100 – Bekalan Pejabat
OVERHEAD COST
4. B0528100 – Penyelenggaraan Bangunan
COST CENTRE HIERARCHY
Contoh :
1. Main PTJ: BPOPA
• Jumlah Kos bagi bulan April 2014 = RM 500,000
• Kos Langsung = RM 400,000
• Kos Tetap Tak Langsung = RM 50,000
• Kos Overhead = RM 50,000
2. Support PTJ: BPTM
• Jumlah Kos bagi bulan April 2014 = RM 2,000,000
• Kos Langsung = RM 500,000
• Kos Tetap Tak Langsung = RM 100,000
• Kos Overhead = RM 1,400,000
COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI
Non-Attributable Cost
Non-Attributable
Cost = RM 35,000
Kos Langsung =RM 600,000 Kos Overhead = RM 1,400,000
Jumlah Kos = RM 1,365,000 (RM565,000 +RM100,000+ RM700,000)
Allocation’s driver
Database = RM 477,750 Aplikasi GFMAS = RM 35,000
+ RM477,750 Output n = RM 409,500
Kos/Output = RM
512,750/10,397 = RM 49.31
Kos/Output = RM
477,750/1584 = RM 301.60
Kos/Output
BPTM
GL EXPENSES = RM2,000,000.00
Allocation’s parameter
Main Activities Main Activities
BPOPA
35% 35% 30%
50%
20%
50%
Indirect Fixed Cost=RM 100,000
COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI
Non-Attributable
Cost = RM 10,000
Kos Langsung = RM 400,000 Kos Overhead = RM 50,000 + RM
140,000
Jumlah Kos = RM 630,000 (RM 390,000+RM 50,000 + RM 190,000)
Allocation’s driver
Khdmt Nasihat= RM 189,000 Pgrsn P’acc= RM 10,000 +
RM 315,000
Output n = RM 126,000
Kos/Output =
RM325,000/5426 = RM 59.90
Kos/Output =
RM189,000/4666 = RM40.50
Kos/Output
BPOPA
GL EXPENSES = RM 450,000 SUPPORT ACTIVITIES
50% 30% 20%
Indirect Fixed Cost = RM 50,000
COST ALLOCATION ILLUSTRATION – MBS – STRUKTUR ORGANISASI
ROLE BA KEMENTERIAN – PENGKOSAN MBS – STRUKTUR ORGANISASI
1. Meneliti & Memahami Strategi & Halatuju Kementerian/Jabatan
2. Menentukan Objektif Pengkosan
5. Menentukan Kos Komponen bagi PTJ / Bahagian / Jabatan / Kementerian
3. Menentukan Tahap Pengkosan (PTJ hingga Kementerian)
4. Membantu, Khidmat Nasihat & Mengemaskini Cost Centre Hierarchy Kementerian
6. Membantu & memberikan khidmat nasihat dalam penentuan Output, Allocation Parameter &
7. Analisis Costing Results – Kementerian, Jabatan, Bahagian & PTJ
1GFMAS - Costing Module Theory Costing Outcome (OBB)
Direct Cost Overheads
Costs Pool
Allocation’s driver
Outcome 2 Outcome 1 Outcome n
Cost/Outcome (achieved) Cost/Outcome (achieved) Cost/Outcome (achieved)
GL EXPENSES by Activity
Output 1
Cost/Output (achieved)
Output 2
Cost/Output (achieved)
Output n
Cost/Output (achieved)
PERKAITAN ABC - OBB
MY RESULTS INTEGRASI ABC 1GFMAS
1. OHA
2. Aktiviti OBB = Aktiviti MBS
a. Tentukan Aktiviti / Sub Aktiviti
b. Outcome & weightage
KPI, Target & weightage
c. Output & weightage
PI, Target& weightage
3. Kunci Masuk ke sistem
1. Costing Output & PI
2. Costing Outcome & KPI
a. Tentukan Allocation (Yearly)
- Aktiviti OBB Outcome Akt
- Sub Akt OBB Outcome Sub Akt
b. Key In Actual PI & KPI (Monthly)
c. Costing (Monthly)
3. Analisis – Kem., Program, Projek, Aktiviti & Sub Aktiviti
ROLE BA KEMENTERIAN – PENGKOSAN OBB
1. Menyediakan OHA Aktiviti/Sub Aktiviti BA Kementerian
2. Membantu & memberikan khidmat nasihat dalam penyediaan OHA Kementerian, Program, Aktiviti & Sub Aktiviti
5. Analisis Costing Results – Kementerian, Program, Projek, Aktiviti & Sub Aktiviti
3. Costing Output & Outcome Aktiviti/Sub Aktiviti BA Kementerian
4. Membantu & memberikan khidmat nasihat Costing Output & Outcome Kementerian, Program, Aktiviti & Sub Aktiviti
Terima Kasih