METODE HARGA
POKOK VARIABEL
FRANSISKUS X SINAGA
TAUFIK AKBAR
ZULKIFLI FACHRI
LEARNING OBJECTIVES
Pemahaman Konsep Variable Costing
dan Absorption Costing
Menyusun Laporan Laba Rugi Variable
Costing dan Absorption Costing
Rekonsiliasi Laporan Laba Rugi antara
Variable Costing dengan Absorption
Costing
Kelebihan dan Kelemahan Metode
Variable Costing dan Absorption
Costing
COMPARING INCOME
STATEMENTS
Berikut merupakan data Perusahaan PT Weber Light
Aircraft
Per Pesawat
Selling Price
$100.000
Direct Material
$19.000
Direct Labor
$5.000
Variable
Manufacturing
$1.000
Overhead
Fixed
Manufacturing
Overhead
Variable Selling and administrative
$10.000
expenses
Fixed
Selling
expenses
and
administrative
Beginning Inventory
Production
Sales
Ending Inventory
Januari
0
1
1
0
Per bulan
$70.000
$20.000
Februari
0
2
1
1
Maret
1
2
3
0
COMPARING INCOME
STATEMENTS
Absorption Costing Unit Product Cost
Januari
Februari
Maret
Direct Material
$19.000
$19.000
$19.00
Direct Labor
$5.000
$5.000
0
$5.000
$1.000
$1.000
$1.000
$70.000
$35.000
$35.00
$60.000
0
$60.00
COMPARING INCOME
STATEMENTS
Absorption Costing Cost Of Goods Sold
Januari
Februari
Maret
$60.000
$60.00
0
3
$95.000
$60.000
$180.0
cost (a)
Unit Sold (b)
Absorption Costing COGS (a x b)
00
COMPARING INCOME
STATEMENTS
Selling and administrative expenses
Variable
Selling
administrative expenses
Fixed
Selling
administrative expenses
Total
Selling
administrative expenses
Januari
Februari
Maret
and $10.00
$10.000
$30.00
0
and $20.00
0
and $30.00
0
0
$20.000
$20.00
$30.000
0
$50.00
0
Januari
Februari
Maret
Sales
$100.00
$100.000
$300.0
0
$95.000
$60.000
00
$180.0
$140.000
00
$120.0
$30.000
00
$50.00
$10.000
0
$70.00
Gross Margin
Selling
and
$5.000
administrative $30.000
expenses
Net Operating Income
$(25.00
0)
COMPARING INCOME
STATEMENTS
Variable Costing Unit Product Cost
Direct Materials
$19.000
Direct Labor
Variable
$5.000
Manufactruring
$1.000
$25.000
Overhead
Cost
COMPARING INCOME
STATEMENTS
Variable Costing Cost Of Goods Sold
Januari
Februari
Maret
$25.000
$25.000
$25.000
$25.000
$75.000
Costing
Goods Sold (a x b)
Cost
Of $25.000
Sales
Januari
$100.000
Faebruari
$100.000
Maret
$100.00
Variable Expenses :
- Variable COGS
- Variable Selling and Adminstrative
25.000
10.000
25.000
10.000
75.000
30.000
Exp
Total Variable Expense
Contribution Margin
Fixed Expenses :
- Fixed Manufacturing Overhead
- Fixed Selling and administrative
35.000
65.000
70.000
20.000
35.000
65.000
70.000
20.000
105.000
195.000
70.000
20.000
90.000
$(25.000)
90.000
$(25.000)
90.000
$105.00
exp
Total Fixed Expenses
Net Operating Income (Loss)
RECONCILIATION OF VARIABLE
COSTING WITH ABSORPTION
COSTING
Fixed Manufacturing Overhead Deffered in, or Released from
Inventories under Absorption Costing
Januari Februa
Maret
Manufacturing
Overhead
in
$0
ri
$0
beginning inventories
Fixed Manufacturing
Overhead
in
$0
$35.00
$0
$0
0
$35.00
$0
Fixed
ending inventories
Fixed
Manufacturing
deffered
inventories
in
Overhead
(released
from)
$35.000
RECONCILIATION OF VARIABLE
COSTING WITH ABSORPTION
COSTING
Reconcilliation of Variable Costing am Absorption Costing Net Operating
Incomes
(deduct)
Overhead
Fixed
deferred
in
Manufacturing
(released
Januari
Februar
Maret
$(25.000
i
$(25.00
$105.00
)
$0
0)
0
$35.000 $(35.000
from)
$(25.000 $10.000
)
$70.000
Effect
on
iniventory
Inventory
increases
Inventory
decreases
Production = Sales
No change
Relation between
variable and
absorption income
Absorption
>
Variable
Absorption
<
Variable
Absorption
=
Variable
MEMBUAT KEPUTUSAN
TERIMA KASIH