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Pertemuan 5

Flexible Budgets and Overhead Analysis

Pengertian
Flexible Budget atau Anggaran Variabel Adalah anggaran yang di desain untuk mencakup jangkauan aktivitas yang digunakan untuk mengembangkan biaya yang dianggarkan pada titik manapun dalam rentang aktivitas tersebut untuk dibandingkan dengan biaya sesungguhnya pada suatu perusahaan.

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Definisi lain menyatakan : Flexible budget adalah anggaran yg dapat disesuaikan dengan berbagai tingkat aktivitas guna mncerminkan bagaimana biaya-biaya berubah seiring dengan perubahan volume produksi.

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Flexible budget berbeda denga anggaran Statis. Anggaran statis adalah anggaran yang dibuat untuk satu tingkat kegiatan (one level of activity) selama jangka waktu tertentu. Contohnya persentase dari kapasitas, jumlah produk yang dihasilkan selama jangka waktu tertentu, jumlah jam yang dikerjakan dan lainnya.
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a.

b.

Perbedaan Anggaran Statis dengan Anggaran Fleksibel Flexible Budget tidak membatasi diri hanya pada satu tingkat aktivitas, tetapi pada beberapa tingkat kisaran aktivitas (range activity atau relevant activity). Static Budget diarahkan pada satu tingkat saja.

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b. Dalam pendekatan Flexible Budget hasil dari actual tidak harus dibandingkan biaya yang dibudgetkan pada tingkat budget aktivitas semula, pada static budget harus dibandingkan

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c. Flexible Budget bersifat dinamik ,. Static budget bersifat statis. d. Pada Flexible Budget terdapat under or over applied, dan static budget istilah ini tidak ada.

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2. Karaktetristik Flexible Budget


1) . Ditujukan ke arah tingkat kapasitas keseluruhan yang berada dalam range relevan atau relevant range dari pada tingkat aktivitas tertentu dan hanya ditujukan kearah satu tingkat aktivitas (Denomonitory Activity). Denominator Activitry adalah angka yang ditentukan dalam flexible budget yang dapat digunakan untuk menentukan jumlah total biaya overhead pabrik pada tingkat aktivitas tertentu dari relevant range. Tarif biaya overhead overhead pabrik ditentukan dimuka = BIaya FOH Flexible budget/Denominator activity.

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2).Bersifat dinamis dari anggaran statis, karena flexible budget dapat disesuaikan dengan tingkat aktivitas apa pun yang berada dalam relevant range/activity, sekalipun periode sudah berlalu.

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3). Dalam masalah perhitungan Overhead (non manufaktur) dan Factory Overhead (Manufaktur) terdapat 4 faktor yang dapat di analisis dalam flexible budget yaitu :

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(1) FOH ( Pabrik dan Non pabrik ) umumnya terdiri dari atas biaya yang banyak terpisah satu sama lainnya (2) Biaya yang terpisah ini kerap sangat kecil nilai $/rupiahnya sehingga menyulitkan untuk mengendalikannya dengan cara yang sama dengan pengendalian Direct Material Cost dan Direct Labor Cost.
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(3). Biaya yg terpisah lainnya kecil ini sering kali merupakan tanggung jawab atau pusat pertanggung jawaban dari manajer yang saling berbeda pada segemen yang berbeda pula . (4). Biaya FOH ( khusus pabrik) berbeda perilaku biayanya , variabel, tetap dan semi variabel.

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Tahap-tahap Penyusunan Flexible budget


. 1. Menentukan kisaran relevan atas aktivitas yg diharapkan berfluktuasi masa periode yang akan datang. 2. Menganalisis biaya pada relevant range dalam elemen variabel,tetap dan semi variabel.. 3. Memisahkan biaya berdasarkan perilakunya dan menetupan tarif untuk biaya, tetap , variabel dan semi variabel
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4. Menggunakan tarif untuk bagian variabel dari biaya, menyusun sebagai budget yg memperlihatkan biaya-biaya apa yg akan dikeluarkan pada berbagai titik operasi pada semua relevant range. 5.Melakukan analisis Varians khusus Overhead dan Factory Overhead atas Biaya Variabel dan Biaya Variabel untuk mengukur kinerja perusahaan .
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Ada 4 varians dalam Flexible Budget yaitu:


1 Varians variabel (Variable Manufacturing Overhaed Variance ). VMOV
1).Spending V = Variable manufacturing Overhead Spending variance) VMOSV = AH(AR-SR)= (AOVR X AH)- (SOVRXAH) = (AOVR-SOVR) AH. 2). Variable Manufacturing Overhead Efficiency Variancer (VMOEV) = SR(AH-SH) (SOVR xAH) (SVORxSH) = (SH-AH)SVOR

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2. Fixed Manufacturing Ovrhead Variance (FMOV)


Dicari dulu POR = Taksiran Jumlah FOH per periode/ Taksiran Machie hours(MH) atau unit yg diproduksi per periode. Contoh : Untuk bulan Oktober 2006 Biaya FOH tetap ditaksir $ 381.000, jumlah unit diprodusi maka biaya per unit (POR) = $ 31.000/1.000 = $ 381/unit. Dalam perhitungan Flexible Budget harus dapat ditntukan taksiran Demoninatory Actvity yaitu tingkat ketigatan aktivitas pada jumlah jam mesin/JTKL tertentu diatnara relevan range untuk periode masa depan yang ditetapkan pada awal tahun anggaran.Varians pada FOH teap, ada dua varians.

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3). Fixed Manufacturuing overhead Volume Variance (FMOVV) : Volume Variance= POR x ( DMH - SMH) atau Fixed portion of the POR x( DM SH allowed).

DM=Denomitory activity. Penggunaan Denomitory aktivity ada 3 hal diperhatikan : a. Jika Denominator activity sama dengan jam standar allowed pada priode ini maka Volume Varians nihil. b. JIka denominator activity lebih besar dari jam standard allowed dalam priode ini kemudian timbul varians volume UF, berarti penggunaan di bawah fasilitas yang tersedia. c. Jika denominator activity lebih kecil dari jam standar allowed dalam priode ini, kemudian timbul varians volume UF, berarti penggunaan yang tinggi terhadap fasilitas yang
tersedia dibandingkan yang yang telah direncanakan.

4).Fixed Manufactruing Overhead Budget variance atau Budget Variance= Actual Fixed FOH cost- Budgeted Fixed FOH Cost.
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1.Contoh . Kohn Mountain menggunakan Flexible Budget untuk operasi perusahaannya dan mempunyai data sebagian dari relevant range 5.000 unit 10.000 unit. Biaya 5.000unit 10.000 unit. Depresiasi $ 3.000 $ 3.000 Power 10.000 20.000 Bahan tak langsung 9.000 10.000 Pemeliharaan 8.500 10.000 Biaya lainnya . 5.000 7.000 Jumlah $ 35.500 $ 50.000

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Diminta : a. Susunlah Flexible Budget dalam kompenen biaya . b. Buatlah Flexible budget dengan kenaikan 1.250 unit. c. Grafik Flexible budget. d. Hitunglah semi variabel cost pada tingkat aktivitas 7.500 unit.
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Jawab : 1. Flexible budget dengan analisis kompenen. Biaya tetap adalah depresiasi = $ 3.000. 2 -Power : maksimum = $ 20.000 = 10.000 unit minimum = $ 10.000 = 5.000 unit High and low $ 10.000 = 5.000 unit Elemen variabel $ 10.000/5.000 = $ 2. Elemen tetap :maksimum =10.000x$2 = $ 20.000, sama dengan biayanya $20.000,Elemen tetap= 0

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3. Bahan tidak langsung dengan hal yang sama: Elemen variabel = Mak 10.000 unit = $ 10.000 Min 5.000 unit = 9.000 5.000 unit = $ 1.000 Elemen variabel= $ 1.000/5000 = $ 0,20 unit Elemen tetap = Mak: 10.000 = $ 10.000 10.000x0,20 = . 2.000 Elemen tetap $ 8.000

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4. Pemeliharaan : Mak:10.000 unit = $ 10.000 5.000 unit = 8.500 5.000 unit $ 1.500 Elemen variabel = $1.500/5000 = $0,30.unit Elemen tetap Mak =10.000. = $ 10.000 10.000x 0,30= . 3.000 Elemen tetap $ 7.000

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5. Biaya lainnya: Mak :10.000 Min 5.000

=$ 7.000 = 5.000

5.000 = $ 2.000 Element variabel = $ 2.000/5.000 = $ 0,40 unit

Elemen tetap = $ 7.000 ( $0,40 x 10.000) = $ 3.000

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Budget Flexible dengan kompenen (bentuk High and low) adalah berikut ini : Relevan Range 5.000 10.000 unit . Biaya Tetap Biaya Variabel Depresiasi 3.000 0 Power 0 $ 2 /unit Bahan tak langsung 8.000 0,20 /unit Pemeliharaan 7.000 0,30 /unit Biaya lainnya . 3.000 0,40 /unit Jumlah $ 21.000 $2.90 /unit
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Dari hasil diatas dapat dihitung pada tingkat relevant range tertentu dengan rumus Y = a + bx atau $ 21.000+2,90X Relevant range ( unit) Biaya 5.000 6.250. 7.500 8.750 . 10.000 Depresiasi 3.000 3.000 3.000 3.000. 3.000 Power 10.000 12.500 15.000 17.500 20.000 Bahan tak langs 9.000 9.250 9.500 9.750 10. 000 Pemeliharaan 8.500 8.875 9.250 9.625 10.000 Biaya lainnya 5.000 5.500 6.000 6.500 7.000 Jumlah 35.500 39.125 42.750 46.375 50.000

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c. Grafik Flexible Budget, hampir sama dengan grafik Fixed Cost

dan Variabel cost. d. Menghitung Biaya Semi Variabel pada tingkat 7.500 unit Perguanakan Formula Y = a + bX Bahan tak langsung = $ 8.000 + $0,20 X Pemeliharaan = 7.000 + $0,30 X Biaya lainnya = 3.000 + $0,40X Jumlah Y = $ 18.000+ $0,90X Tingat relevant range 7.500, maka biaya semi variabelnya adalah $ 18.000 +( $0,90 x 7.500) = $ 24.750. Depresiasi dan Power tidak dihitung karena kedua bersifat tetap dan variabel secara total. Bahan lainnya dapat dilihat dari Power Point berikut ini.

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Static Budgets and Performance Reports


Static budgets are prepared for a single, planned level of activity.
Performance evaluation is difficult when actual activity differs from the planned level of activity.
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Hmm! Comparing static budgets with actual costs is like comparing apples and oranges.

Lets look at CheeseCo.


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Static Budgets and Performance Reports


CheeseCo

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Static Budgets and Performance Reports


CheeseCo

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Static Budgets and Performance Reports


CheeseCo

U = Unfavorable variance CheeseCo was unable to achieve the budgeted level of activity.

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Static Budgets and Performance Reports


CheeseCo

F = Favorable variance that occurs when actual costs are less than budgeted costs.

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Static Budgets and Performance Reports


CheeseCo

Since cost variances are favorable, have we done a good job controlling costs?

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Flexible Budgets
Show revenues and expenses that should have occurred at the actual level of activity. May be prepared for any activity level in the relevant range. Reveal variances due to good cost control or lack of cost control. Improve performance evaluation.

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Preparing a Flexible Budget


To

a budget we need to know that:

Total variable costs change in direct proportion to changes in activity.

Total fixed costs remain unchanged within the relevant range.

Fixed

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Preparing a Flexible Budget


CheeseCo
Cost Formula Per Hour Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
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Total Fixed Cost

Flexible Budgets 8,000 10,000 Hours Hours 8,000 10,000

12,000 Hours 12,000

4.00 3.00 0.50 7.50

Variable costs are expressed as $ 32,000 amount per hour. a constant


24,000 $40,000 10,000 hours 4,000 $ 60,000 $4.00 per hour. $12,000 2,000

is

Fixed costs are expressed as a total amount.


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Preparing a Flexible Budget


CheeseCo
Cost Formula Per Hour Machine hours Variable costs Indirect labor Indirect material Power Total variable cost 4.00 3.00 0.50 7.50 Total Fixed Cost Flexible Budgets 8,000 10,000 Hours Hours 8,000 $ 32,000 24,000 4,000 $ 60,000 10,000 12,000 Hours 12,000

Fixed costs Depreciation $4.00 Insurance Total fixed cost Total overhead costs
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per hour 8,000 hours = $32,000 $12,000


2,000

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Preparing a Flexible Budget


CheeseCo
Cost Formula Per Hour Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
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Total Fixed Cost

Flexible Budgets 8,000 10,000 Hours Hours 8,000 10,000

12,000 Hours 12,000

4.00 3.00 0.50 7.50 $12,000 2,000

$ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000 $ 14,000 $ 74,000

?
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Preparing a Flexible Budget


CheeseCo
Cost Formula Per Hour Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
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Total Fixed Cost

Flexible Budgets 8,000 10,000 Hours Hours 8,000 10,000 $ 40,000 30,000 5,000 $ 75,000 $ 12,000 2,000 $ 14,000 $ 89,000

12,000 Hours 12,000

4.00 $ 32,000 3.00 fixed costs 24,000 Total 0.50 do not change 4,000 in $ 7.50 $ 60,000

the relevant range.


$12,000 2,000

$ 12,000 2,000 $ 14,000 $ 74,000

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Preparing a Flexible Budget


CheeseCo
Cost Formula Per Hour Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
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Total Fixed Cost

Flexible Budgets 8,000 10,000 Hours Hours 8,000 10,000 $ 40,000 30,000 5,000 $ 75,000 $ 12,000 2,000 $ 14,000 $ 89,000

12,000 Hours 12,000 $ 48,000 36,000 6,000 $ 90,000 $ 12,000 2,000 $ 14,000 $ 104,000

4.00 3.00 0.50 7.50 $12,000 2,000

$ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000 $ 14,000 $ 74,000

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Flexible Budget Performance Report


CheeseCo Flexible budget is prepared for the Cost Total Formula Fixed Flexible same activity level Per Hour Costs Budget (8,000 hours) as Machine hours 8,000 actually achieved.
Variable costs Indirect labor Indirect material Power Total variable costs Fixed Expenses Depreciation Insurance Total fixed costs Total overhead costs
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Actual Results 8,000 $ 34,000 25,500 3,800 $ 63,300

Variances 0

4.00 3.00 0.50 7.50 $ 12,000 2,000

$ 12,000 2,050 $ 14,050 $ 77,350


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Flexible Budget Performance Report


CheeseCo
Cost Formula Per Hour Machine hours Total Fixed Costs Flexible Budget 8,000 $ 4.00 3.00 0.50 7.50 $ 12,000 2,000 $ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000 $ 14,000 $ 74,000
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Actual Results 8,000 $ 34,000

Variances 0 $ 2,000 U

Variable costs Indirect labor Indirect material Power Total variable costs Fixed Expenses Depreciation Insurance Total fixed costs Total overhead costs
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Flexible Budget Performance Report


CheeseCo
Cost Formula Per Hour Machine hours Total Fixed Costs Flexible Budget 8,000 $ 4.00 3.00 0.50 7.50 $ 12,000 2,000 $ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000 $ 14,000 $ 74,000
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Actual Results 8,000 $ 34,000 25,500

Variances 0 $ 2,000 U 1,500 U

Variable costs Indirect labor Indirect material Power Total variable costs Fixed Expenses Depreciation Insurance Total fixed costs Total overhead costs
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Flexible Budget Performance Report


CheeseCo
Cost Formula Per Hour Machine hours Total Fixed Costs Flexible Budget 8,000 $ 4.00 3.00 0.50 7.50 $ 12,000 2,000 $ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000 $ 14,000 $ 74,000 Actual Results 8,000 $ 34,000 25,500 3,800 $ 63,300 $ 12,000 2,050 $ 14,050 $ 77,350 Variances 0 $ 2,000 U 1,500 U 200 F $ 3,300 U 0 50 U 50 U $ 3,350 U

Variable costs Indirect labor Indirect material Power Total variable costs Fixed Expenses Depreciation Insurance Total fixed costs Total overhead costs
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Static Budgets and Performance


How much of the $11,650 is due to activity and how much is due to cost control?
Static Budget Machine hours 10,000 $ 40,000 30,000 5,000 12,000 2,000 $ 89,000 Actual Results 8,000 $ 34,000 25,500 3,800 12,000 2,050 $ 77,350 Variances 2,000 U $6,000 F 4,500 F 1,200 F 0 50 U $11,650 F

Variable costs Ind irect labor Indirect materials Power


Fixed costs Depreciation Insurance Total overhead costs
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Flexible Budget Performance Report


Overhead Variance Analysis
Static Overhead Budget at 10,000 Hours $ 89,000

Lets place the flexible budget for 8,000 hours here.

Actual Overhead at 8,000 Hours $ 77,350

Difference between original static budget and actual overhead = $11,650 F.


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Flexible Budget Performance Report


Overhead Variance Analysis
Static Overhead Budget at 10,000 Hours $ 89,000 Flexible Overhead Budget at 8,000 Hours $ 74,000 Actual Overhead at 8,000 Hours $ 77,350

Activity This $15,000F variance is due to lower activity.

Cost control This $3,350U flexible budget variance is due to poor cost control.
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Flexible Budget Performance Report


There are two primary reasons for unfavorable variable overhead variances: What causes the cost control variance? 1. Spending too much for resources. 2. Using the resources inefficiently.

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Overhead Rates and Overhead Analysis


Recall that overhead costs are assigned to products and services using a predetermined overhead rate (POHR):
Assigned Overhead = POHR Standard Activity Overhead from the flexible budget for the denominator level of activity
Denominator level of activity
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POHR

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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate ? ? Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate ? ?

Lets calculate overhead rates. ColaCo applies overhead based on machine hour activity.
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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate $ 2.00 2.00 Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate ? ?

Rate = Total Variable Overhead Machine Hours

This rate is constant at all levels of activity.


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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate $ 2.00 2.00 Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate $ 4.50 2.25

Rate = Total Fixed Overhead Machine Hours

This rate decreases when activity increases.


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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate $ 2.00 2.00 Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate $ 4.50 2.25

The total POHR is the sum of the fixed and variable rates for a given activity level.
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Variable Overhead Variances Example


ColaCos actual production for the period required 3,200 standard machine hours. Actual variable overhead incurred for the period was $6,740. Actual machine hours worked were 3,300. Compute the variable overhead spending and efficiency variances.

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Variable Overhead Variances


Actual Variable Overhead Incurred AH AR Flexible Budget for Variable Overhead at Actual Hours AH SR Flexible Budget for Variable Overhead at Standard Hours SH SR

Spending Variance

Efficiency Variance

Spending variance = AH(AR - SR) Efficiency variance = SR(AH - SH)


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Variable Overhead Variances Example


Actual Variable Overhead Incurred Flexible Budget for Variable Overhead at Actual Hours Flexible Budget for Variable Overhead at Standard Hours

3,300 hours $2.00 per hour $6,740


Spending variance $140 unfavorable

3,200 hours $2.00 per hour $6,400

$6,600

Efficiency variance $200 unfavorable


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$340 unfavorable flexible budget total variance


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Variable Overhead Variances Example


Actual Variable Overhead Incurred Flexible Budget for Variable Overhead at Actual Hours 2,050 hours $5 per hour $10,250 Flexible Budget for Variable Overhead at Standard Hours 2,100 hours $5 per hour

$10,950
Spending variance $700 unfavorable

$10,500
Efficiency variance $250 favorable
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$450 unfavorable flexible budget total variance


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Variable Overhead Variances A Closer Look


Spending Variance
Results from paying more or less than expected for overhead items and from excessive usage of overhead items.

Efficiency Variance
Controlled by managing the overhead cost driver.

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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate $ 2.00 2.00 Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate $ 4.50 2.25

What is ColaCos fixed overhead rate for an estimated activity of 3,000 machine hours?
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Overhead Rates and Overhead Analysis Example


ColaCo prepared this
Machine Hours 2,000 4,000 Total Variable Overhead $ 4,000 8,000

budget for overhead:


Variable Overhead Rate $ 2.00 2.00 Total Fixed Overhead $ 9,000 9,000 Fixed Overhead Rate $ 4.50 2.25

Fixed Overhead Rate FR = $9,000 3,000 machine hours FR = $3.00 per machine hour
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Fixed Overhead Variances Example


ColaCos actual production required 3,200 standard machine hours. Actual fixed overhead was $8,450. Compute the fixed overhead budget and volume variances.

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Fixed Overhead Variances


Actual Fixed Overhead Incurred Fixed Overhead Budget Fixed Overhead Applied SH FR

Budget Variance

Volume Variance

FR = Standard Fixed Overhead Rate SH = Standard Hours Allowed


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Fixed Overhead Variances Example


Actual Fixed Overhead Incurred Fixed Overhead Budget Fixed Overhead Applied SH FR 3,200 hours $3.00 per hour $8,450 $9,000 $9,600

Budget variance $550 favorable


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Volume variance $600 favorable


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Quick Check
Actual Fixed Overhead Incurred Fixed Overhead Budget Fixed Overhead Applied SH FR 2,100 hours $7.00 per hour $14,800 $14,450 $14,700

Budget variance $350 unfavorable


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Volume variance $250 favorable


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Fixed Overhead Variances A Closer Look


Budget Variance
Results from paying more or less than expected for overhead items.

Volume Variance
Results from operating at an activity level different from the denominator activity.

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Fixed Overhead Variances


Cost $9,000 budgeted fixed OH

Volume

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3,000 Hours Expected Activity

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Fixed Overhead Variances


Cost $9,000 budgeted fixed OH
$550 Favorable Budget Variance

$8,450 actual fixed OH

Volume

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3,000 Hours Expected Activity

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Fixed Overhead Variances


Cost
$600 Favorable Volume Variance 3,200 machine hours $3.00 fixed overhead rate

$9,600 applied fixed OH $9,000 budgeted fixed OH

{ $550 { Favorable
Budget Variance

$8,450 actual fixed OH

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3,000 Hours Expected Activity

Volume 3,200 Standard Hours The McGraw-Hill Companies, Inc., 2003

Volume Variance A Closer Look


Volume Variance
Results when standard hours allowed for actual output differs from the denominator activity.
Unfavorable when standard hours < denominator hours
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Favorable when standard hours > denominator hours


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Overhead Variances and Underor Overapplied Overhead Cost


In a standard cost system:
Unfavorable variances are equivalent to underapplied overhead. Favorable variances are equivalent to overapplied overhead.

The sum of the overhead variances equals the under- or overapplied overhead cost for a period.
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CONTOH LAINNYA DARI FLEXIBLE BUDHET


Data for manufacturing Overhead of Tiagaroda Company are given below. lexible Budget at various level of activity (hours) Cost Formula Direct Labor Activity ( Hours) . Overhaed Cost Per direct labor hours 10.000 12.000 14.000 16.000 Variable Overhead cost Utilitties $ 3,00 30.000 36.000 42.000 48.000 Indirect labor 1,50 15.000 18.000 21.000 24.000 Suplies . 2,50. 25.000 30.000 35.000 40.000 Total Variavel overhead cost $ 7,00 70.000 84.000 98.000 112.000 Fixed Overhead cost Depreciation 18.000 18.000 18.000 18.000 Insurance 33.000 33.000 33.000 33.000 Supervisor 19.000 19.000 19.000 19.000 Total Fixed Overhead Cost 70.000 70.000 70.000 70..000 Total Overhead Cost 140.000 154.000 168.000 182.000

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Four hours of direct labor time are required per unit product. The Tigaroda Coy has set demonitory activity for coming priod at 14..000 direct labor (DLHs) or 3.500 units. Assumse the following actual results for the priod. - Number of units produced 3.625 units. - Standard direct labors (DLHs) allowed 14.500 jam - Actual direct labor hours 14.800jam - Actual fixed overhead cost $ 72.000 - Actual variable overhead cost $ 104.000 Required: a. Compute predetermined over rate (POR) an break it down into variable and fixed cost elements b. Analyze the $................? Under or over applied Overhead. c. Compute the four variance of Overhead.

JAWAB:

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POR tingkat denomitory activity 14.000 DLH . POR dalam DLHs =$ 168.000/14.000 = $ 12 DLHs Elemen variabel = 98.000/14.000 = $ 7 DLH, jadi elemen tetap $ 12 - $ 7 = $ 5 DLH B.Analisis under or over applied dari overhead. Total Overhead aktual = $ 72.000 + $ 104.000 = $ 176.000 Standard DLH 14.500 x $12dlh = $ 174.000 Overhead under applied $ 2.000

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The McGraw-Hill Companies, Inc., 2003

Four FOH Variance. Overhead Fixed variance. 1.Budget variance= Actual fixed FOH Flexible budget $ 72.000 (Dominotory axtivity x elements fixed) = $ 72.000- ($ 14.000 x $5) = $ 2.000 UF

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2) Volume variance: = (Fixed portion of the PORx Donomintory activity)- Standard Hours. = $ 5( 14.000 - 14.500 ) = $ 2.500 F. FOH variable variance. 3). Spending variance = (AR SR) AH = $ 104. 000 ( 14.800 x 7) = 104.000.000 106.000= $ 2.000 UF 4). Eficiency = SR(AH-SH) = $7 ( 14.800 - 14.500) = $ 2.100 UF
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3. Rekapitulasi Varians:
Fixed FOH variance. - Budget variance - Volume variance Variable FOH variance. - Spending variance - Efficeincy variance Total Variance $ 2.000 UF 2.500 F

2.000 UF 2.100 UF $ 3.600 UF

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The McGraw-Hill Companies, Inc., 2003

Akhir Pertemuan 5: Terima kasih

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc., 2003