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VARIANCE ANALYSIS PROBLEMS

KELOMPOK 9: 1. Anindya Putri MS 11/325637/PEK/16118 2. Hariyanti 10/325658/PEK/16135

SYSTEM

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STANDARD COSTING

Harga Pokok Standard (Standard Costing) adalah pembebanan harga pokok kepada
produk atau jasa tertentu yang ditentukan di muka dengan cara menentukan besarnya biaya standar dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik untuk mengolah satu satuan produk atau jasa tertentu di bawah asumsi kondisi ekonomi, efisiensi, dan faktor-faktor lain tertentu..

Penentuan

Harga Pokok Standar, dibagi menjadi 3 (tiga) bagian, yakni :

Biaya bahan baku standar

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STANDARD COSTING
Dalam sistem pengendalian manajemen, standar formal yang digunakan dalam laporan evaluasi berdasarkan aktivitas aktual terdapat tiga tipe :
Predetermined

standards or budget

Anggaran yang ditetapkan terlebih dahulu di awal dan kemudian dijadikan standard perhitungan biaya (harga pokok) Historical
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standards

STANDARD COSTING
VARIABLE

STANDARD COST

Merupakan pembebanan biaya dengan memperhitungkan biaya bahan baku standar, Biaya tenaga kerja standar, dan biaya overhead pabrik standar (variabel) .

FULL STANDARD COST

Jika suatu perusahaan menggunakan full cost system, maka kedua jenis biaya yakni biaya variabel dan biaya overhead tetap (fixed overhead cost) termasuk dalam persediaan pada biaya standar per unitnya.

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KASUS 1. DIVISI TEMPLE PERUSAHAAN ABC

Part A February 1998 dan Part B February 1998
A. Perhitungan Selling Price Variance
S llin Pic V r n e ,F b1 8 ( 0 s e g r e aia c s e 9 8 0 0 ) A A tu l v m (u its c a olu e n ) A tu l p ep r u it c a ric e n B d e p ep r u it u g t ric e n A tu l o e n e b d e p r u it c a v r/(u d r) u g t e n F v b / (u fa ora le p ev ria c a ora le n v b ) ric a n e S llin Pic V r n e ,M r1 8 ( 0 s e g r e aia c s a 9 8 0 0 ) A A tu l v m (u its c a olu e n ) A tu l p ep r u it c a ric e n B d e p ep r u it u g t ric e n A tu l o e n e b d e p r u it c a v r/(u d r) u g t e n F v b / (u fa ora le p ev ria c a ora le n v b ) ric a n e $ 9 0 1 0 $ ,1 1 0 0 ,1 9 B 7 0 2 0 $ ,1 2 0 0 ,1 7 B Po u t r dc C 10 2 10 3 10 5 $ 0 5 $ 1 0 $ 2 0 ,9 ,9 ,8 1 2 3 (0 5 ,0 ) (0 0 ,1 ) (0 0 ,2 ) () 6 (3 1) (0 3) Po u t r dc C 8 0 3 5 ,1 3 0 5 ,1 1 2 t tl oa 20 4 t tl oa 40 0

(9 4)

2 8

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B. Perhitungan Sales Mix and Volume Variance

S lesMixa Volum Va nce, F 1 8 ($ 0 s) a nd e ria eb 9 8 0 0 B ete udg Unit Actua l d D ifferenceContribut Product volum Volum e e ion A 120 100 20 $ 0,20 B 130 100 30 $ 0,90 C 150 100 50 $ 1,20 40 0 S lesMixa Volum Va nce, Ma 1 8 ($ 0 s) a nd e ria r 98 00 B ete udg Unit Actua l Product d D ifferenceContribut volum e Volum e ion A 90 100 (10) $ 0,20 B 70 100 (30) $ 0,90 C 80 100 (20) $ 1,20 20 4

Va nce ria $ 4 $ 27 $ 60 $ 9 1

Va nce ria $ $ $ $ (2) (27) (24) (5 ) 3

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C. Perhitungan Mix Variance

Mix Variance, Feb 1988 ($000s) Budgeted Product Proportion A B C 1/3 1/3 1/3 Budgeted Mix at Actual Volume 133 133 133 400 Mix Variance, Mar 1988 ($000s) Budgeted Product Proportion A B C 1/3 1/3 1/3 Actual Sales 120 130 150 400 Difference (13) (3) 17 Unit Contribution $ $ $ 0,20 0,90 1,20 $ $ $ $ Variance (2,67) (3,00) 20,00 14,33

Budgeted Mix at Actual Volume 80 80 80 240

Actual Sales 90 70 80 240

Difference 10 (10) $ $ $

Unit Contribution 0,20 0,90 1,20 $ $ $ $

Variance 2,00 (9,00) (7,00)

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D. Perhitungan Sales Volume Variance

S le V lu eV r n e, F 1 8 ($ 0 s a s o m a ia c eb 9 8 0 0 ) B d ete M u g d ix B d eted ug Po u t rdc a A tu l t c a V lu e o m V lu e o m A 13 3 10 0 B 13 3 10 0 C 13 3 10 0 40 0 30 0 S le V lu eV r n e, M r1 8 ($ 0 s a s o m a ia c a 9 8 0 0) B d ete M u g d ix B d eted ug Po u t rdc a A tu l t c a V lu e o m V lu e o m A 8 0 10 0 B 8 0 10 0 C 8 0 10 0 20 4 30 0 D iffer c en e 3 3 3 3 3 3 10 0 U it n C n ib tio o tr u n $ $ $ 0 0 ,2 0 0 ,9 1 0 ,2 V lu e o m V r ne a ia c $ $ $ $ 6 7 ,6 3 ,0 0 0 4 ,0 0 0 7 ,6 6 7

D iffer c en e -2 0 -2 0 -2 0 -6 0

U it n C n ib tio o tr u n $ $ $

V lu e o m V r ne a ia c

0 0 $ (4 0 ,2 ,0 ) 0 0 $ (1 ,0 ) ,9 8 0 1 0 $ (2 ,0 ) ,2 4 0 $ (4 ,0 ) 6 0

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E. Perhitungan Revenue Variances

R v n eV r n e b P o u t, F b1 8 ($ 0 s e e u a ia c s y r d c e 9 8 0 0 ) A B C T ta o l Pric va nc e ria e $ (6 $ ) (1 ) $ 3 (3 ) $ 0 (4 ) 9 MixVa nce ria (3 ) (3 ) 2 0 1 4 Volum Va nc e ria e 7 3 0 4 0 7 7 T ta o l $ (2 $ ) 1 $ 4 3 $ 0 4 2 R v n eV r n e b P o u t, M r1 8 ($ 0 s e e u a ia c s y r d c a 9 8 0 0 ) A B C T ta o l Pric va nc e ria e $ 9 $ 7 $ 1 $ 2 2 8 MixVa nce ria 2 (9 ) (7 ) Volum Va nc e ria e (4 ) (1 ) 8 (2 ) 4 (4 ) 6 T ta o l $ 7 $ (2 ) $ (1 ) $ (2 ) 0 2 5

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F. Industry Volume and Market Share Variance

Industry Volum and Market S e hare Variances, A. B eted S udg alesVolum e Estimated Industry Volume (units) Budgeted market share Budgeted Volume (units) B Actual Market S . hare Actual industry volume Actual sales Actual Market share February 1 8 ($ 0 s) 98 00 A B C Total 833 500 1667 3000 12% 20% 6% 10% 100 100 100 300 March 1 8 ($ 0 s) 98 00 A B C 833 500 1667 12% 20% 6% 100 100 100 Total 3000 38% 300

600 120 20%

650 130 20%

1500 150 10%

2750 400 15%

500 90 18%

600 70 12%

1000 80 8%

2100 240 11%

C. Variance Due to Market Share (1) Actual sales (units) 120 130 150 (2) Budgeted shares at actual industry volume 72 130 90 (3) Difference 48 0 60 (4) Budgeted unit contribution $ 0,20 $ 0,90 $ 1,20 (5) Variance due to market share $ 10 $ $ 72 $ D. Variance Due to Industry Volum e (1) Actual industry volume (2) Budgeted industry volume (3) Difference (4) Budgeted market share (5) 3*4 (6) Unit conribution (budget) (7) Total (5*6)

400 292 108

90 70 80 240 60 120 60 240 30 (50) 20 0 $ 0,20 $ 0,90 $ 1,20 $ 2,30 82 $ 6,00 $ (45,00) $ 24,00 $ (15,00)

600 650 1500 833 500 1667 (233) 150 (167) 12% 20% 6% (28) 30 (10) $ 0,20 $ 0,90 $ 1,20 (5,59) 27,00 (12,02)

2750 3000 (250)

500 600 1000 833 500 1667 (333) 100 (667) 12% 20% 6% (40) 20 (40) $ 0,20 $ 0,90 $ 1,20 9,38 (7,99) 18,00 (48,02)

2100 3000 (900)

(38,02)

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G. Fixed Cost Variances

F e C s V r n e , F b1 8 ($ 0 s ix d o t a ia c s e 9 8 0 0 ) A tu l c a Fix overhea ed d S ellingexpense Adm inistra tive expense T l ota F e C s V r n e , M r1 8 ($ 0 s ix d o t a ia c s a 9 8 0 0 ) A tu l c a Fix overhea ed d S ellingexpense Adm inistra tive expense T l ota 7 0 4 5 2 0 15 3 Bde ugt 7 5 5 0 2 5 10 5 Fv r b o a o a le r u fa o a le n vrb V r ne a ia c s 5 5 5 1 5 8 0 5 7 3 3 10 7 Bde ugt 7 5 5 0 2 5 10 5 Fv r b o a o a le r u fa o a le n vrb V r ne a ia c s (5 ) (7 ) (8 ) (2 ) 0

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H. Variable Manufacturing Expense Variances

V r b M n c r gE p n eV r n e , F b1 8 ($ 0 s a ia le a fa tu in x e s a ia c s e 9 8 0 0 ) A Unit produc ed Ma teria l L bor a Overhea (va ble) d ria Tota l 10 5 7 5 1 5 3 0 10 2 B 10 3 9 1 1 ,5 9 3 ,5 2 13 4 C 10 2 10 8 1 2 2 4 26 1 to l ta at a ku l fa o a le vrb (u fa o a le n vrb ) v r ne a ia c (1 ) 5 (1 ) 0 (1 ) 9 (4 ) 3 fa o a le vrb (u fa o a le n vrb ) v r ne a ia c 6 5 4 1 5

36 4 4 ,5 6 8 ,5 6 49 7

31 6 5 6 15 0 52 2

V r b M n c r gE p n eV r n e , M r1 8 ($ 0 s a ia le a fa tu in x e s a ia c s a 9 8 0 0 ) A Unit produc ed Ma teria l L bor a Overhea (va ble) d ria Tota l 9 0 4 5 9 1 8 7 2 B 8 0 5 6 1 2 2 0 8 8 C 10 0 10 5 1 0 2 0 10 8 to l ta 20 7 21 5 3 1 5 8 30 4 at a ku l

25 4 2 6 5 4 35 2

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I. Summary Performance Report dan Analysis of Variane

S m a yP r r a c R p r ($ 0 s u m r e fo m n e e o t 0 0 ) Ac l Profit tua B etedProfit udg Va nc ria e A a s o V r n e- F v r b / (U fa o a le n ly is f a ia c a o a le n v r b ) R v n eV r n e (E e e u a ia c s ) Pric e Mix Volum e N tR v n eV r n e e e e u a ia c V r b c s v r n e (H a ia le o t a ia c s ) Ma teria l L bor a Va ble O ria verhea d N tV r b C s V r n e e a ia le o t a ia c F e C s V r n e (G ix d o t a ia c s ) Fixedoverhea d S ellingexpense Adm inistra tive expense Net fixedc va nc ost ria es V r ne a ia c s Feb-8 8 Ma 8 r-8 $ 5 $ 9 8 5 $ 8 $ 0 8 0 $ (2 ) $ 1 5 Fb 8 e -8 (4 ) 9 1 4 7 7 4 2 (1 ) 5 (1 ) 0 (1 ) 9 (4 ) 3 (5 ) (7 ) (8 ) (2 ) 0 (2 ) 1 Mr 8 a -8 2 8 (7 ) (4 ) 6 (2 ) 5 6 5 4 1 5 5 5 5 1 5 5

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ANALISIS VARIANS LABA AKTUAL VS LABA ANGGARAN DIVISI TEMPLE PERUSAHAAN ABC

P r r a c R p r (0 0 ) e fo m n e e o t, 0 s S les a Va ble c of sa ria ost les Fixedm nufa turingc a c osts C of S les ost a G rossProfit S ellingexpense Adm inistra tive expense N tp o e r fit

A tu l c a Fb 8 e -8 Mr 8 a -8 $ 71 $ 48 8 9 52 5 28 7 8 0 7 0 62 3 38 4 $ 19 $ 10 4 5 5 7 4 5 3 3 2 0 $ 5 $ 9 8 5

Bde u gt $ 60 0 30 7 7 5 45 4 15 5 5 0 2 5 8 0

A tu l v B d e c a s u gt Fb 8 e -8 Mr 8 a -8 11 8 (1 2 0) (1 2 8) 9 2 (5 ) 5 (1 7 8) 9 7 $ (6 $ (1 9 ) 9) (7 ) 5 (8 ) (5 ) (2 ) 1 5

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KASUS 2. PERUSAHAAN CROCKER

ANALISIS VARIANS LABA AKTUAL VS LABA ANGGARAN
($ 0 ) 00 Sales Standard cost of sales G ross Profit Sellingexpense Research and development expense Adm inistrative expense Total expense Net profit (loss) before taxes b g ud et 2500 1620 880 250 300 120 670 210 a tu l v ria e c a a nc 2160 (340) 1420 200 0 (880) 290 (40) 250 50 110 10 650 20 (650) (860)

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