Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

Kaizen approach to activity-based budgeting

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Soft Fresh Packaged drinks produce food Total

14.23 Kaizen approach to activity-based budgeting.
(20–30 min)
1
March 2011 rates
January

February

March
Ordering
DKr 90
DKr 89.820
DKr 89.64
Delivery
82 81.836 81.67
Shelf-stacking 21 20.958 20.92 Customer support
0.18 0.17964 0.179 These March 2011 rates can be used to calculate the total budgeted cost for each activity area
Soft Fresh
Packaged
drinks
produce
food
Total
Ordering
DKr
89.64
× 14; 24; 14
DKr 1,255
DKr 2,151 DKr 1,255 DKr 4,661 Delivery
DKr
81.67
× 12; 62; 19 980 5,063 1,552 7,595
Shelf-stacking
DKr
20.92
× 16; 172; 94 335 3,598 1,966 5,899 Customer support
DKr
0.179
× 4,600; 34,200; 10,750 823 6,122 1,924 8,869

DKr
3,393 DKr
16,934 DKr 6,697 DKr 27,024

Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
2
A kaizen budgeting approach signals management’s commitment to systematic cost reduction.

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