Cost Sheet using Activity Based Costing Method for Baulkham Hills Shire Council

MANAGEMENT ACCOUNTING
ASSESSMENT 2

EXECUTIVE SUMMARY
 The report is aimed to present cost sheet applying Activity Based Costing method, in
order to articulate the cost incidents in an organization.
 With this regard Baulkham Hills Shire Council which is engaged in animal shelter related services
has been taken into consideration.
 In the report the method is applied on the given set of data, and also articulated how the
cost activities, cost pools and cost drivers were decided.

ANALYSIS
Cost amount Cost driver facility-A facility-B facility-C
Direct costs - - - -
Veterinarians and technicians 300000 - - 300000 -
Animal trainers 40000 - - - 40000
Food and supplies 150000 - - 150000 -
Overheads
Director and staff salaries 120000 Number of visits 45000 25000 50000
Animal shelter employees' salaries 200000 Square feet 100000 40000 60000
Animal trainers 40000 Number of visits 15000 8333 16667
Food and supplies 100000 Number of visits 37500 20833 41667
Building related costs 400000 Square feet 200000 80000 120000