STANDARD COSTING

A MANAGERIAL TOOL

TUJUAN PEMBELAJARAN

MAHASISWA MEMAHAMI MENGAPA STANDAR COST DIPERLUKAN MAHASISWA MAMPU MENYUSUN STANDAR COST MAHASISWA MELAKUKAN ANALISIS VARIAN DAN MENGGUNAKAN ANALISIS TERSEBUT UNTUK KEBUTUHAN MANAJERIAL MAHASISWA MAMPU MELAKUKAN PENJURNALAN MENGGUNAKAN STANDAR COSTING

MENGAPA STANDARD COSTING DIPERLUKAN?

Sistem Biaya Standar merupakan alat bantu mananajerial dalam perencanaan dan pengendalian sehingga bisa memudahkan pengukuran kinerjamembandingkan antara realisasi dengan standar --Sistem biaya standar merupakan alat untuk menentukan biaya suatu produk

KELEMAHAN STANDARD COSTING

Tidak cocok dengan perusahaan yg mengadopsi sistem JIT karena manajer akan melakukan pembelian per paket untuk memperoleh diskon harga yang banyak (utk memperoleh harga aktual yang lebih murah) Padahal JIT tidak menghendaki persediaan yang banyak

Manufacturing Costs
Direct Materials Actual Actual Standard Direct Labor Actual Actual Standard
Overhead Actual Budgeted Standard

Actual costing system Normal costing system Standard costing system

Bagaimana menyusun standard cost?

UNTUK MERAKIT SEBUAH KOMPUTER

Spesifikasi Komputer yg bagaimana? Sparepart apa yg dibutuhkan

KUALITAS

Berapa unit spaperpart yg dibutuhkan?

Berapa harga masing2 sparepart?

HARGA DAN SPESIFIKASI PC

KOMP P rocessor M otherB oard H ardisk M em ory V G A C D R W F D D M onitor K eyboard M ouse C asing S peaker M odem /LAN S tavolt M eja

TIPE X
Spec. Intel Pentium 4 2.66 GHz Gigabyte 818565 P Seagate ATA 40 Gb 7200 rpm Visipro DDR 256 Mb PC 3200 NVDIA VANTA 32 Mb Lite-On 52x32x52 Panasonic FDD 1.44 Mb SAMSUNG 517 '15 Keybord Multimedia Optical Mouse PS/2 + Mouse Pad MENTARI ATX 350w, front USB Speaker Active-TURION Ethernet Card D-Link 10/100 Stavolt Motor 500VA KENIKA Meja Komputer Aztec 101 (90 cm) Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Price 1.050.000 600.000 500.000 252.000 196.000 275.000 75.000 800.000 45.000 45.000 175.000 100.000 560.000 156.000 75.000

TIPE Z
Spec. Intel Pentium 4 3.0E Hyper Tech. Intel D865 PERL Seagate SATA 80 Gb 7200 rpm Visipro DDR 512 Mb PC 3200 GeForce 64 Mb 440MX 8x ASUS 52x32x52 Panasonic FDD 1.44 Mb Philips 17" 109 PURE FLAT Keybord Multimedia Optical Mouse PS/2 Logitech Casing SP 350W, 4 fan, front USB Speaker Simbadda CSTZ500 sub-woofer Ethernet Card D-Link 10/100 Stavolt Motor 500VA KENIKA Meja Komputer Aztec 1201 (120 cm) Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Price 1.300.000 750.000 650.000 312.000 256.000 285.000 75.000 1.500.000 45.000 55.000 250.000 175.000 560.000 156.000 110.000

Rp 4.904.000

Rp 6.479.000

PENGGUNAAN BIAYA STANDAR

CONTOH : PRODUK KERIPIK JAGUNG

Standard Cost Sheet untuk Keripik Jagung

Description Bahan Baku: Jagung Kuning Minyak Garam Jeruk Limau Bungkus Total Bahan Baku

Standard Standard Standard Price Usage Cost Subtotal

$0.006 0.031 0.005 0.400 0.044 18 oz. 2 oz. 1 oz. 0.01 oz. 1 bag. $0.108 0.062 0.005 0.004 0.044 $0.223

Standard Cost Sheet untuk Keripik Jagung

Description Bahan Baku Tenaga Kerja Langsung: Pengawas $7 /jam 0.0070 hr. Operator Mesin $10 /jam 0.0008 hr. Total direct labor Overhead: Variable overhead 3.850 0.078 hr. Fixed overhead 32.050 0.0078 hr. Total biaya overhead Total Biaya Standar per Unit (bungkus)

Standard Standard Standard Price Usage Cost Subtotal

$0.223

$0.049 0.008
0.057

$0.030 0.250
0.280 $0.560

Pada minggu pertama bulan Maret, diproduksi 100.000 bungkus keripik jagung

PERHITUNGAN STANDAR KUANTITAS

Nama Bahan Jagung Kuning Minyak Garam Jeruk Limau Bungkus KEBUTUHAN BAHAN STANDAR untuk Maret Minggu Pertama Unit Produksi Satuan Pemakaian (bungkus) SPB SPB Bahan 100.000 18 2 1 0,01 1 ons ons ons ons bungkus 1.800.000 200.000 100.000 1.000 100.000 Satuan ons ons ons ons bungkus

KEBUTUHAN jam kerja STANDAR untuk Maret Minggu Pertama Unit SUR Produksi (per JKL Nama Bahan (bungkus) jam) Standar Pengawas Operator Mesin 100.000 0,0070 0,0008 700 80

Satuan jam jam

ANALISIS VARIAN
Penggunaan Standar untuk Kebutuhan Managerial

RUMUS VARIAN UMUM Varian Total = Varian Harga + Varian Kuantitas = (AP SP)AQ + (AQ SQ)SP = [(AP x AQ) (SP x AQ)] + [(SP x AQ) (SP x SQ)] = (AP x AQ) (SP x AQ)] + (SP x AQ) (SP x SQ) = (AP x AQ) (SP x SQ)

Variance Analysis: Deskripsi Umum

1. AP x AQ (Actual Quantity of Input x Actual Price) 2. SP x AQ (Actual Quantity of Input x Standard Price) 3. SP x SQ (Standard Quantity of Input x Standard Price)

Price Variance (1-2)

Usage Variance (2-3)

Budget Variance (1-3)

Varian tidak menguntungkan (u.v) terjadi pada saat harga aktual atau kuantitas aktual lebih besar daripada harga/kuantitas standarnya

Varian yang menguntungkan (v) adalah sebaliknya

Cost

Untuk menoleransi varians

Batas atas

x x $110,000
standar

x x x

$100,000

Batas bawah

$ 90,000

Time

CONTOH PERHITUNGAN VARIAN

Analisis Varian: Bahan Baku dan TKL

Produksi Aktual
Biaya Aktual-jagung

48.500 bungkus kripik jagung

780.000 ons x $0.0069 = $5.382

360 jam x $7,35 = $2.646
Biaya Aktual $5.382,00 Anggaran $5.238,00 Total Variance $144,00 U

Biaya Inspeksi aktual

Corn

Inspection labor

2.646,00

2.376,50

269,50 U

VARIAN BAHAN BAKU

AQ x AP 780.000 x 0,0069 $5.382 AQ x SP 780.000 x $.0,0060 $4.680 SQ x SP 873.000 x $0,0060 $5.238

$702 U Varian Harga

$558 F Varian Kuantias

$144 U Varian Total

Material Price Variance

MPV = (AP SP)AQ

The actual The actual The standard quantity of price per price unit per unit material used

Material Price Variance

MPV = (AP SP)AQ = ($0,0069 $0,0060)780.000 = $0,0009 x 780.000 = $702 U
Percent of SP x SQ = $702/$4.680 = 15%

Direct Materials Usage Variance

MUV = (AQ SQ)SP

Kuantitas Harga standar Standar Aktual Bahan per unit input kuantitas bahan yg Digunakan

Direct Materials Usage Variance

MUV = (AQ SQ)SP = (780.000 873.000)($0,006) = 93.000 x $0,006 = $558 F
Percent of SQ x SP = $558/$5.238 = 10.7%

Labor Rate Variances

LRV = (AR SR)AH

Jumlah Jam Tarif upah Tarif upah Aktual yg aktual standar digunakan

Labor Rate Variances

LRV = (AR SR)AH = ($7,35 $7,00)360 = $0,35 x 360 = $126 U
Percent of SR x SH = $126/$2.520 = 5%

VARIAN TENAGA KERJA

AH x AR 360 x $735 $2.646 AH x SR 360 x $7 $2.520 SH x SR 339,5 x $7 $2.376,5

$126 U Varian Tarif

$143,5 U Varian Efisiensi

$269,5 U Varian Total

Labor Efficiency Variances

LEV = (AH SH) SR

Jam aktual yg Tarif Jam standar yg digunakan standar/jam seharusnya digunakan

Labor Efficiency Variances

LEV = (AH SH)SR = (360 339,5)$7 = 20,5 x $7 = $143,5 U
Percent of SH x SR = $143,5/$2.376,5 = 6%

VARIAN BIAYA OVERHEAD VARIABEL

Tarif overhead variabel (standar) $3,85/DLH Biaya overhead aktual $1.600 Jam kerja aktual 400 Keripik jagung yg diproduksi 48.500 Jam kerja yg diperkenankan utk produksi 378,3a Applied variable overhead $1.456b
a 0,0078 x 48.500
b $3,85 x 378,3 (dibulatkan)

Varian Overhead Variabel

Tari VO x Jam Aktual $1.540 Tarif VO x Jam Standar $1.456

VO aktual $1.600

$60 U Spending Variance

$84 U Varian Efisiensi

$144 U Varian Total

Variable Overhead Spending Variances

VOSV = (AVOR x AH) (SVOR x AH)
= (AVOR SVOR)AH = ($4 $3,85)400 = $60 U

Crunch Chips, Inc. Laporan Kinerja Anggaran Fleksibel Untuk Minggu yang berakhir 8 Maret 2004 Cost Formula Actual Costs Spending Budget Variance

Gas
Listrik Air Biaya Total

$3,00
0,78 0,07 $3,85

$1.190
385 25 $1,600

$1.200
312 28 $1,540

$10 F
73 U 3 F $60 U

Crunch Chips, Inc. LAPORAN KINERJA Untuk minggu yang berakhir 8 Maret 2004
Budget untuk Jam Spending Standar c Varian Budget Variance b Efisiensi d

Cost Actual Formulaa Costs

Gas
Listrik Air Total cost
a per JKL

$3,00 $1.190
0,78 0,07 $3,85 385 25 $1.600

$1.200
312 28 $1.540

$10 F $1.135
73 U 3 F 295 26

$65 U
17 U 2U $84 U

$60 U $1.456

b biaya aktual budget utk jam aktual

c rumus biaya x jam standar (378,3 jam)dibulatkan d budget utk jam aktual budget utk jam standar

VARIAN OVERHEAD TETAP

PEMILIHAN KAPASITAS

KAPASITAS TEORITIS Kapasitas produksi penuh tanpa interupsi (100%) KAPASITAS PRAKTIS Kapasitas yang memberikan kelonggaran karena perbaikan, istirahat, pemeliharaan (biasanya berkisar 75%) KAPASITAS AKTUAL YG DIPERKIRAKAN (applied) mengacu pada jumlah output yg diperkirakan (tarif standar x output) KAPASITAS NORMAL Kapasitas rata-rata dari beberapa periode waktu aktivitas

Fixed Overhead Variances

Budgeted or Planned Items Budgeted fixed overhead $749.970 Kapasitas praktis 23.400 direct labor hours Standar tarif biaya overhead $32,05 Jam kerja yg diperkenankan utk produksi 3.000.000 Actual Results bungkus kripik jagung: 0.0078 x 3.000.000 = $23.400 Produksi Aktual 2.750.000 bungkus Biaya overhead aktual $749.000 Jam kerja yg diperkenankan utk produksi aktual 21.450

Total Fixed Overhead Variances

Applied fixed = Standard fixed overhead rate overhead x Standard hours = $32,05 x 21.450 = $687.473 (dibulatkan) Total fixed = $749.000 $687.473 overhead variance = $61.527 underapplied

Varian Overhead Tetap

FO Aktual $749.000

FO dianggarkan $749.970

Applied FO $687.473

$970 F Spending Variance

$62.497 U Varian Volume

$61.527 U Varian Total

Crunch Chips, Inc. LAPORAN KINERJA Untuk tahun yg berakhir 2004 Fixed Overhead Items Penyusutan Gaji Pajak Asuransi Actual Costs $530.000 159.370 50.500 9.130 Budgeted Cost Variance $530.000 $ ---159.970 50.000 10.000 600 F 500 U 870 F

Total fixed overhead

$749.000

$749.970 $970 F

Variance Volume
Volume variance = $32,05(23.400 21.450)

= ($32,05 x 23.400) ($32,05 x 21.450)

= $749.970 $687.473 = Budgeted fixed overhead Applied fixed overhead = $62.497 U

Appendix: Accounting for Variances

The actual price is $0.0069 per ounce of corn and standard price is $0.0060, and 780,000 ounces of corn are purchased.
Materials Inventory 4 680 00

The receiving report and the invoice are Materials Price Variance 702 00 used to record the receipt of the Accounts Payable merchandise and to control the payment.

5 382 00

Material Price Variance

During the period 780,000 ounces of corn is placed into production. The standard quantity is 873,000 ounces, and standard price is $0.006.
Work in Process

The receiving report and the invoice are Materials Usage Variance 558 00 used to record the receipt of the Materials Inventory merchandise and to control the payment. 4 680

5 238 00

00

Material Usage Variance

During the period the firm has 360 actual inspection hours, while the standard hours for the units produced is 339.5 hours. The actual rate is $7.35 per hour while the standard rate is $7.00 per hour.
Work in Process

The receiving report and the invoice are Labor Efficiency Variance 143 50 used to record the receipt of the Labormerchandise Rate Variance and to control the payment. 126 00
Accrued Payroll 2 646 00

2 376 00

Labor Variances

At the end of the year, the variances for materials and labor are usually closed to Cost of Goods Sold.

Cost of Goods Sold

The receiving report and the invoice are Material Price Variance 702 used to record the receipt of the Labor Efficiency Variance merchandise and to control the payment.143
Labor Rate Variance

971 50

00 50

126 00

Closing Variances

At the end of the year, the variances for materials and labor are usually closed to Cost of Goods Sold.

Material Usage Variance

The receiving report and the invoice are Cost of Goods Sold 558 used to record the receipt of the merchandise and to control the payment.

558 00

00

Closing Variances

The End