INTRODUCTORY INFORMATION: Basic Terms and Concepts

Input Costing Versus Output Costing

Traditional Costing vs. Activity Based Costing

TRADITIONAL INPUT COSTING VIEW Labor Costs $449,000 Rent Comm & Util 33,000 Contract Services 66,000 Equipment 24,000 Travel and Trans-Person 45,000 Transportation-Things 43,000 Transportation-Animals 33,000 Printing and Reproduction 5,000 Supplies and Materials 44,000 TOTAL: $741,000

ACTIVITY-BASED COSTING VIEW Monitor Habitat and Populations $   3,000 Remove Access Animals 7,000 Prepare and Hold Animals 134,000 Conduct Adoption 233,000 Ensure Compliance 161,000 Do Program Administration  84,000 TOTAL: $741,000

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