Definition of Activity Based Costing
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What is Activity Based Costing? How does Activity Based Costing work?
Activity-based costing (ABC) is an accounting approach that enables Crucialtec to assign overhead activities costs of the firm to the specific products and services it produces & delivers.
Compare to the traditional approach, ABC assigns the overheads and indirect costs less arbitrarily and focuses on true relationship between costs, overhead activities, and related products (manufactured, produced) / services delivered by Crucialtec.
Solving Crucialtec Costing Problem with ABC Accounting Method
Crucialtec markets two types of products in the Electronic Instr. & Controls industry. For sake of simplicity let us call them Technology Standard product and Technology Custom Product. Standard Product is lot simpler than Custom Product, so Crucialtec produces Standard product in large batch sizes compare to Custom product which is produced in smaller batch sizes.
| Crucialtec Standard Product | Crucialtec Custom Product | |
|---|---|---|
| Annual Sales (Units) | 12004 | 12210 |
| Sales Price (Per Unit) | 68 USD | 91 USD |
| Batch Size (units) | 1000 | 50 |
| Direct Labor Time / per unit | 2 | 2.5 |
| Direct Labour rate per hour | 8 | 8 |
| Direct Input cost per unit | 22 | 32 |
| Number of Custom Parts per unit | 1 | 4 |
| Number of Set-Ups per batch | 1 | 3 |
| Separate Material per batch | 1 | 1 |
| Number of Sales Invoices - issued per year | 50 | 240 |
| Overhead Cost Analysis | USD | Cost Drivers |
|---|---|---|
| Set Up Costs | 73816 | Number of Set Ups |
| Special part handling cost | 60639 | Number of Special Parts |
| Customer invoicing cost | 28503 | Number of Invoices |
| Material handling cost | 62723 | Number of Batches |
| Other overheads | 106688 | Labor Hours |
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Solution Based on Traditional Approach of Costing
Traditional Approach - Absorption Approach
The difference between the traditional method and ABC can be only noticed when there are different types of products produced by Crucialtec and indirect costs comprise a significant chunk of the overall cost structure of Crucialtec.
One of the key reasons why small firms still use traditional method is its sheer simplicity. ABC can be highly complex if the firm is present in number of industries and, produce & market various products around firm's core competency.
How direct costs are treated in ABC? Is it different from the way it is treated under traditional approach?
The answer is no difference at all. ABC is concerned only with the way in which overheads are charged to jobs to derive the full cost.
Step 1 - Calculating Overhead Recovery Rate of Indirect Costs
| Overhead Cost Analysis | USD |
|---|---|
| Set Up Costs | 73816 |
| Special part handling cost | 60639 |
| Customer invoicing cost | 28503 |
| Material handling cost | 62723 |
| Other overheads | 106688 |
| Total Overheads (1+2+3+4+5) | 332369 |
To calculate the 'Overhead Recovery Rate' add up all the indirect costs that Crucialtec is incurrring for both the standard and custom product.
Overhead Recovery Rate Formula
Overhead Recovery Rate = Total Overheads / Number of Labor Hours
Overhead Recovery Rate = 6.09 Per Hour
Step 2 - Product / Service Costs - Adding Direct and Indirect Costs
| Standard Product | Custom Product | |
|---|---|---|
| Direct Costs | ||
| Labor Hrs * Labor/hr | 16 | 20 |
| Material | 22 | 32 |
| Indirect Costs | ||
| Overheads (recovery rate * hours) | 12.18 | 15.225 |
| Total Costs Per Unit (1+2+3) | 50.18 | 67.225 |
Using the Overhead Recovery Rate Calculation we can assign the indirect cost to individual products. We are just allocating the variable or indirect costs based on the hours taken by labor to produce the standard and custom products.
Total cost per unit under the traditional method can be calculated by adding up - Raw material costs, labor costs, and indirect cost allocation using Overhead Recovery Rate formula.
The Total Cost per unit of Standard product is 50.18
The Total Cost per unit of Custom product is 67.225
Return on Sales Calculations for Crucialtec
Return on Sales metrics enables the firm to allocate resources where it can maximize returns. After subtracting the cost per unit of the product from sales price of the product we can arrive at the profit per unit.
| Standard Product | Custom Product | |
|---|---|---|
| USD per Unit | USD per Unit | |
| Selling Price | 68 | 91 |
| Total Cost | 50.18 | 67.225 |
| Profit | 17.82 | 23.775 |
| Return on Sales | 26.21 | 26.126 |
The profit per unit of custom product is higher than standard product.In isolation these numbers don't provide a great insight as price is often the function of competitive forces in the market place. To explore further we should analyze - Return on Sales per unit.
Activity Based Costing System for Crucialtec
Activity Based Costing can improve the costing process at Crucialtec in three prominent ways –
By increasing the number of cost pools – ABC help in identifying the activities that are being performed by organization’s resources. Often too narrow allocation can result in unclear understanding of both activities and how resources spent on them.
By assigning costs to various activities that are segmented based on the role they perform in overall processes. Instead of treating all indirect costs as one organization wide pool, ABC pools the costs based on each activity.
Finally assigning costs to respective products, service and customers activities in the organization using activity cost drivers.
How to calculate Activity Based Costing & What is the formula for Activity Based Costing?
After identifying all the support activities and associated costs & factors that drive those cost, managers at Crucialtec can take following steps to conduct ABC costing -
Step 1- Establishing Cost Pool for each activity based on the Electronic Instr. & Controls dynamics.
Step 2 - Allocating total cost associated with each activity to the relevant pool.
Step 3- Calculating Per Unit Cost based on the relevant cost driver.
Step 4 Final Step - Dividing the amount in each pool by estimated total usage of the cost driver. Then the unit cost is multiplied by the number of units of the cost driver of that specific product.
You can easily follow the above four steps in the following table of ABC Calculations.
ABC Calculations
| Overhead Cost | Driver | (a) Standard Diver Volume | (b) Custom Diver Volume | (c) Total Diver Volume a+b | (d) Costs USD | (e) Driver Rate (d/c) | (f) Standard Total Cost a*e | (g) Custom Total Cost b*e | Standard Unit Costs | Custom Unit Costs |
|---|---|---|---|---|---|---|---|---|---|---|
| Set Up Costs | Set-up per Batch | 12 | 720 | 732 | 73816 | 100.84153005464 | 1210.0983606557 | 72605.901639344 | 0.10080792741217 | 5.9464292906916 |
| Special part handling cost | Special Parts per unit | 12004 | 48840 | 60844 | 60639 | 0.9966307277628 | 11963.555256065 | 48675.444743935 | 0.9966307277628 | 3.9865229110512 |
| Customer invoicing cost | Invoices per year | 50 | 240 | 290 | 28503 | 98.286206896552 | 4914.3103448276 | 23588.689655172 | 0.40938939893599 | 1.9319156146742 |
| Material handling cost | Number of Batches | 12.004 | 244.2 | 256.204 | 62723 | 244.81663049757 | 2938.7788324929 | 59784.221167507 | 0.24481663049757 | 4.8963326099514 |
| Other overheads | Labor Hours | 24008 | 30525 | 54533 | 106688 | 1.9563933764876 | 46969.092182715 | 59718.907817285 | 3.9127867529753 | 4.8909834412191 |
Per Unit Overhead Cost using ABC
There are two steps to calculate per unit overhead costs using ABC method. First calculate per unit cost based on cost driver usage by specific product and then add those overhead costs for the product to arrive at Per Unit Overhead Cost of a product
| Overhead Unit Cost | Standard | Custom |
|---|---|---|
| Set Up Costs | 0.10080792741217 | 5.9464292906916 |
| Special part handling cost | 0.9966307277628 | 3.9865229110512 |
| Customer invoicing cost | 0.41 | 1.93 |
| Material handling cost | 0.24481663049757 | 4.8963326099514 |
| Other overheads | 3.9127867529753 | 4.8909834412191 |
| Total Overheads | 5.66 | 21.65 |
The total overheads of standard unit using ABC costing is 5.66 and the overheads of custom unit uning ABC costing method is 21.65
Total Cost Using ABC Technique
The total cost per unit of standard and custom product can be calculated by adding up - direct cost, raw material cost, and ABC derived per unit indirect cost.
| Standard Product | Custom Product | |
|---|---|---|
| Direct Costs | ||
| Labor Hours * Cost of Labor per Hours | 16 | 20 |
| Material | 22 | 32 |
| Indirect Costs | ||
| ABC- Overhead | 5.66 | 21.65 |
| Total Costs Per Unit (1+2+3) | 43.66 | 73.65 |
The Total Cost per unit of Standard product is 43.66
The Total Cost per unit of Custom product is 73.65
If we compare the total costs using traditional method and ABC method, we can easily observe that the difference between the total cost of custom product to that of standard product is far higher under ABC method than it is under the tradtional method.
Return on Sales Using ABC Costing Analysis
| Standard Product | Custom Product | |
|---|---|---|
| USD per Unit | USD per Unit | |
| Selling Price | 68 | 91 |
| Total Cost | 43.66 | 73.65 |
| Profit | 24.34 | 17.35 |
| Return on Sales | 35.79 | 19.064 |
The profit per unit of standard product is higher than custom product under ABC technique.By comparing the Return on Sales numbers under both traditional and ABC technique - We can easily conclude that ABC is far more effective costing technique for Crucialtec as it stops inefficient allocation of costs to Standard product. Crucialtec should focus on standard product rather than custom product as standard product is delivering much higher returns on sales.
Limitations of ABC Costing Method
ABC is time consuming and costly.
Setup costs and updating cost for example in the automobile industry is very high and ABC fails to inculcate it.
Business with similar product and services output that require similar activities then the benefits from ABC are very limited.
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Shibuya-ku, Tokyo, Japan, Japan, Feb 09, 2021, 08:04 /Comserve / -- In-display Fingerprint Sensors Market Report Contain Size Analysis, Competitive Landscape, Revenue Status, Future Opportunities, compound annual growth, in-depth qualitative analysis and Demand By Top Key Players
'The report on In-display Fingerprint Sensors Market was recently published by SDKI, which includes the latest market trends, current and future opportunities along with the factors that are driving the growth of the market. This report further encompasses the records for the expansion of the market along with information on the investment opportunities that help the clients to take positive decisions on the parameters for gaining profitable revenues. Moreover, the report also contains identification and investigation of the market structure, in-depth qualitative analysis, restraints & challenges, growth drivers, emerging product trends & market opportunities and Porter’s five forces.
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In-display Fingerprint Sensors Market: Overview
- The global in-display fingerprint sensors market is expected to register a CAGR of ~35% (in terms of volume) between 2020 and 2030
- The rising adoption of smartphones across the globe is expected to boost the in-display fingerprint sensors market in the near future
- The global in-display fingerprint sensors market is expected to reach US$ 2.5 Bn by 2030 from ~US$ 350 Mn in 2020
- Asia Pacific holds a major share of the in-display fingerprint sensors market in terms of revenue and is anticipated to dominate the in-display fingerprint sensors market during the forecast period, followed by Europe and North America
- Asia Pacific remains the leading region in the in-display fingerprint sensors market, with revenues in 2020 estimated at US$ 163 Mn
- The in-display fingerprint sensors market in Middle East & Africa and South America are also projected to show moderate growth during the forecast period
In-display Fingerprint Sensors Market: Definition
- The in-display fingerprint sensors market report provides analysis of the global in-display fingerprint sensors market for the period 2018 – 2030, wherein 2018 is the historical year, 2019 is the base year, and 2020 - 2030 is the forecast period
- The study on the in-display fingerprint sensors market would help clients to understand the adoption analysis of in-display fingerprint sensors in different countries
- Fingerprint sensors are used to authenticate individual fingerprints for unlocking smartphones, biometric devices, etc. in-display fingerprint sensors unlock smartphones by pressing the fingertip against the touchscreen.
- In-display fingerprint sensors are expected to make a breakthrough this year. Vendors such as Samsung, LG, OPPO, Vivo, Xiaomi, and Huawei are likely to embed this technology, bringing the global fingerprint sensor penetration rate in smartphones to 60%.
- An increase in demand for smartphones and smart wearable, rise in the market penetration of bezel-less full screen smartphones, and technological advancements have augmented the demand for in-display fingerprint sensors. This is not only creating value for customers but also contributing significantly toward profitability of using in-display fingerprint sensors.
North America In-display Fingerprint Sensors Market: Snapshot
- North America is a developed region and hence, innovations and new technologies are expected to be trends witnessed in the region over the next few years. North America holds a significant share of the global in-display fingerprint sensors market in 2019. For the same reason, North America is expected to witness highest opportunity addition in the in-display fingerprint sensors market.
Key Growth Drivers of the In-display Fingerprint Sensors Market
- Integration of Fingerprint Sensors in Smartphones and Smart Wearable Devices
The demand for fingerprint sensors is likely to gain prominence over the next few years with the rise in consumer demand for full-screen smartphones, tablets, and other smart wearable devices. The development of fingerprint sensor technologies had been earlier restricted by low yield rate and insufficient investment from the supply chain. However, design houses have invested heavily to increase yield rates and seek more cost-effective solutions, with an increase in demand for fingerprint sensors from smartphone vendors such as Vivo.
The increasing penetration of smartphones has led to increased demand for advanced biometric locking systems. This has resulted in a rise in demand for fingerprint sensors. Smart devices are being used for almost every activity such as banking, purchases, bill payments, and even for mailing leading to an increased need for secure biometric authentication systems.
Thus, rise in the adoption of smartphones and smart wearable devices is likely to drive the growth of the in-display fingerprint sensors market in long run
- Technological Advancements
Technological progress has a strong impact on the global in-display fingerprint sensors market. Future generations of in-display fingerprint sensors are likely to be equipped with advanced features such as one-touch high-resolution scanning through full cover glass, and sleek, button-free, bezel-free infinity displays. For instance, in December 2017, Synaptics Incorporated announced mass production of its new Clear ID FS9500 family of optical in-display fingerprint sensors in partnership with a top five OEM. This sensor is protected with high-quality glass that is durable, waterproof, and scratch proof. In the same year in February, Goodix introduced its innovative biometric solutions for display. This was the world’s first fingerprint sensor integrated into the AMOLED display of mobile devices. In December 2018, Qualcomm introduced a 3D ultrasonic in-display fingerprint sensor with advanced features. Rise in investments in research, and continuous technological advancements are projected to offer new opportunities to the in-display fingerprint sensors market.
Thus, technological advancements are expected to propel the demand for in-display fingerprint sensors in the long term.
Key Challenge Faced by In-display Fingerprint Sensors Market Players
- Lack of awareness about security constraints is a major restraint for the in-display fingerprint sensors market
In-display Fingerprint Sensors Market: Competitive Landscape
- In October 2018, Apple introduced MacBook Air, its new T2 security chip. It helps in protecting the encryption keys, storage, secure boot features, and fingerprint data of a device.
- In August 2017, Crucialtec Co., Ltd. introduced its display fingerprint solutions (DFS) with all five technologies required for high-quality, on-display fingerprint authentication: sensor integrated circuit (IC), module, algorithm, chip packaging, and mobile firmware. This would help the company meet the changing needs of consumers.
In-display Fingerprint Sensors Market: Company Profiles
- Apple Inc.
Incorporated in 1976, Apple, Inc. is engaged in the design, manufacture, and marketing of mobile communication, media devices, personal computers, and portable digital music players. It operates in the following geographical segments: Americas, Europe, Greater China, Japan, and Rest of Asia Pacific. The company sells software, services, accessories, networking solutions, and third-party digital content and applications. Its portfolio includes iPhone, iPad, Mac, Apple Watch, and Apple TV. It sells and delivers digital content and applications through the iTunes Store, TV App Store, App Store, Mac App Store, iBooks Store, and Apple Music.
- Crucialtec Co., Ltd.
Incorporated in 2001, Crucialtec Co., Ltd. is engaged in the manufacturing of mobile input solutions. The company operates through the following business divisions: mobile trackpad and mobile flash module. The mobile trackpad business offers biometric trackpad, fingerprint recognition sensor, and optical track pad, which is an optic-based input solution for touch and non-touch devices.
- Qualcomm Incorporated
Incorporated in 1985, Qualcomm Incorporated is a leading manufacturer of telecommunication equipment and semiconductors. It markets and designs wireless telecommunication products and services. The company is spread over 224 locations across the globe. It has 12,600 U.S. patents and pending patent applications for CDMA and related technologies.
- Other major players operating in the global in-display fingerprint sensors market and profiled in the report include
- Egis Technology Inc.
- Fingerprint Cards AB
- FocalTech Systems Co., Ltd.
- Japan Display Inc.
- J-Metrics Technology Co. Ltd
- Samsung Electronics Co., Ltd
- Shenzhen Goodix Technology Co., Ltd.
- Silead Inc.
- Synaptics, Inc.
- Vkansee Technology Inc.
In-display Fingerprint Sensors Market – Scope of the Report
A latest study collated and published analyzes the historical and present-day scenario of the global in-display fingerprint sensors market, to accurately gauge its potential future development. The study presents detailed information about the important growth factors, restraints, and key trends that are creating the landscape for the future growth of the in-display fingerprint sensors market, to identify the opportunistic avenues of the business potential for stakeholders. The report also provides insightful information about how the in-display fingerprint sensors market will progress during the forecast period 2020 - 2030.
The report offers intricate dynamics about the different aspects of the in-display fingerprint sensors market, which aids companies operating in the market to make strategic development decisions. The study also elaborates on the significant changes that are highly anticipated to configure the growth of the in-display fingerprint sensors market during the forecast period. It also includes impact analysis of COVID-19 on the in-display fingerprint sensors market. The global in-display fingerprint sensors market report helps to estimate statistics related to the market progress in terms of value (US$ Mn) and (Million Units).
The study covers a detailed segmentation of the in-display fingerprint sensors market, along with key information and a competitive outlook. The report mentions the company profiles of key players currently dominating the in-display fingerprint sensors market, wherein various developments, expansion, and winning strategies practiced and executed by leading players have been presented in detail.
Key Questions Answered in the Report on In-display Fingerprint Sensors Market
The report provides detailed information about the in-display fingerprint sensors market on the basis of comprehensive research on various factors that play a key role in accelerating the growth potential of the market. Information mentioned in the report answers path-breaking questions for companies that are currently functioning in the market and are looking for innovative ways to create a unique benchmark in the in-display fingerprint sensors industry, so as to help them formulate successful strategies and take target-driven decisions.
- How are key market players successfully earning revenue out of the in-display fingerprint sensors?
- What will be the Y-o-Y growth of the in-display fingerprint sensors market between 2020 and 2030 in terms of volume and revenue?
- What are the winning imperatives of market frontrunners in the in-display fingerprint sensors market?
- What are the major drivers and restraints of the market?
- What will be the size of the in-display fingerprint sensors market from 2020 to 2030?
- Which will be the fastest growing segment in the in-display fingerprint sensors market?
- Which are the leading companies in the in-display fingerprint sensors market?
- What are the strategies of the companies operating in the market?
Research Methodology – In-display Fingerprint Sensors Market
The research methodology adopted by analysts to compile the in-display fingerprint sensors market report is based on detailed primary as well as secondary research. With the help of in-depth insights of industry-affiliated information that is obtained and legitimated by market-admissible resources, analysts have offered riveting observations and authentic forecasts of the in-display fingerprint sensors market. During the primary research phase, analysts interviewed industry stakeholders, investors, brand managers, vice presidents, and sales and marketing managers. On the basis of data obtained through the interviews of genuine resources, analysts have emphasized the changing scenario of the in-display fingerprint sensors market.
For secondary research, analysts scrutinized numerous annual report publications, white papers, and data of major countries of the world, industry association publications, and company websites to obtain the necessary understanding of the in-display fingerprint sensors market.
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Table of Content
1. Preface
1.1. Market Introduction
1.2. Market Segmentation
1.3. Key Research Objectives
2. Assumptions and Research Methodology
2.1. Research Methodology
2.1.1. List of Primary and Secondary Sources
2.2. Key Assumptions for Data Modelling
3. Executive Summary - Global In-display Fingerprint Sensors Market
4. Market Overview
4.1. Market Definition
4.2. Macroeconomic Factors
4.2.1. World GDP Indicator – For Top Economies
4.2.2. Global ICT Spending (US$ Mn)
4.3. Technology/ Product Roadmap
4.4. Market Factor Analysis
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4.4.1. Forecast Factors
4.4.2. Eco System Analysis
4.4.3. Market Dynamics (Growth Influencers)
4.4.3.1. Drivers
4.4.3.2. Restraints
4.4.3.3. Opportunities
4.4.3.4. Impact Analysis of Drivers and Restraints
4.5. Market Opportunity Assessment – by Region (North America/ Europe/ Asia Pacific/ Middle East & Africa/ South America)
4.5.1. By Type
4.5.2. By Device
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4.6. Competitive Scenario and Trends
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