Brick Co uses SAP for their accounting and other processes and wants to allocate its rental costs to various departments in its Brick cost centre group (BG###) using the area occupied by each of its departments every month. Currently, Administration (A###), Production (P###), Marketing (M###) and Technical services (T###) departments, 2 mapped in SAP as service cost centres, are occupying 200, 2000, 400 and 600 square metres respectively. As the departments have no control over rental costs, management would like to allocate these costs using a method that would ensure the identity of the rental cost is not shown in the receiving cost centre reports. For controlling purposes, your management has decided to allocate actual direct labour costs to various activities – Crushing (C###), Setup (S###), Forming (F###), Drying (D###), Firing (F###) and Logistics (L###) (Logistics include packing, distribution and admin activites) in its Factory cost centre group (BF###), based on the actual number of casual employees engaged for each activity, i.e. 20, 8, 12, 6, 14 and 40 respectively for these activities. Budgeted (planned) number of employees for each of the activity are 18, 7, 10, 5, 12 and 36 respectively. While doing the allocation, management wants to make sure these costs are shown clearly in the receiving cost centre’s performance reports. As a policy, your management would like to allocate actual salaries (for managers and supervisors) to individual cost centres in the Brick cost centre group (BG###) and would like these costs to be shown in the receiving cost centre’s performance report. As per the current policy, 10%, 50%, 15% and 25% for Administration (A###), Production (P###), Marketing (M###) and Technical services (T###) departments respectively. Actual rent, gas and electricity costs are paid through an invoice submitted by a Real Estate agent called ###RayWhite realty for the rent, and, Energy Australia (###Energy Aust) for Electricity and Gas for the current month. All the remaining actual costs are posted directly in the General Ledger every month. While posting, direct materials, direct labour, gas and electricity costs are charged to Production (P###) cost centre; Depreciation, Salaries, Rent and Admin costs are charged to Administration (A###) department; and Repairs & maintenance costs are charged to Technical services (T###) cost centre. Management would like to control the costs of Technical Services and measure its service performance. It therefore would like to measure the service rendered by the Technical services (T###) cost centre to other cost centres and allocate the cost of providing technical support service (SS###) to those departments in the company’s Brick cost centre group (BG###). In the current month, the Technical services department (T###) has provided 920, 100 and 180 hours to the Production (P###), Administration (A###) and Marketing (M###) cost centres respectively. The total planned hours for the Technical services department are 1000 in the current month and the service rate is $200 per hour. It is important for Brick Co to see these costs mapped and allocated in SAP and shown in the SAP reports for controlling purposes. While Brick Co allocates the above costs to its departments through SAP, it is nevertheless concerned that opportunities to reduce those costs may be missed due to the complexity of the processes involved in the manufacture of bricks as illustrated in Figure 1. For this reason, Brick Co have recently hired your team as their Management Accountants to assess the activities that most affect energy consumption, with a view to potentially investing in technologies to reduce both electricity and natural gas used. Brick Co specialise in providing two types of brick: Aus Bricks and Artisan Bricks. Aus Bricks are the most used type of brick for family homes, and it is expected that sales for the year will be 20,000,000 units. Artisan Bricks are special orders or designs that are made for one-off architectural homes and buildings. Artisan Bricks often come in unusual shapes, which affects setup and forming costs. They also often require finer crushing & grinding and more complex firing processes.
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