PROGRAM STUDI D-IV AKUNTANSI

Standard Costing
Variance Analysis
diringkas & dituturkan kembali oleh

ALI TAFRIJI BISWAN

- ALTAF -

Fokus Belajar

Temu
Pokok Bahasan
keStandard costing: a managerial control tool
6

Referensi
HM Ch 9

Definisi dalam standard costing

Implikasi std costing analisis
varians
Menghitung varians dalam DM,
DL, OH
2

Definisi dlm Standard Costing

Standar costing

Quantity standard: jml input yg seharusnya digunakan (untuk) per unit output
Price standard: jml yg seharusnya dibayarkan u/ jml input yg digunakan (tadi)

Asumsi standar: ideal std (hanya bekerja dalam kondisi sempurna) atau
attainable std (dicapai dlm kondisi operasional yg efisien)
Std diperoleh dari pengalaman, studi, operasional, pembelian, personalia, dan
data/informasi akuntansi

Std cost per unit merupakan penjumlahan std cost DM, DL, dan OH
Std cost sheet menginformasikan
kuantitas tiap input yg seharusnya
digunakan u/ memproduksi satu unit
output unit quantity standards
dapat digunakan u/ menghitung total
jumlah input yang diperbolehkan
untuk output aktual:
Std quantity of materials allowed
(SQ)
Std hours allowed (SH)
3

Implikasi Std Costing Varians

Mengapa sistem standard costing diadopsi?

planning & controlling (alat ukur spy lbh tepat,

informasi adanya variance U vs. F)
product costing (unit cost system terkait dg pricing)

Dalam praktik muncul varians/penyimpangan

Early warning
Actual cost vs planned cost of production
Favorable: actual price or usage < standard
Unfavorable : actual price or usage > standard
Analisis varians penting dlm rangka MBE

Menyangkut harga dan activity level (unit quantity std)

Jika varians signifikan, investigasi dilakukan shg

ditemukan root cause dan solusinya

Menghitung Varians

Total budget variance: beda actual cost of the input

vs planned cost
Total variance = Price (rate) variance + Usage (efficiency) variance
= (Ap SP)AQ + (AQ SQ)SP
= (AP x AQ) (SP x SQ)

Description
DM:
Blue corn
Cooking oil
Salt
Lime
Bags
Total DM
DL:
Inspectors
Machine operators
Total DL
OH:
Var. OH
Fixed OH
Total OH
Total std unit cost

Std Cost $
(price x usage)

Std Price $ Std Usage

0,006
0,031
0,005
0,400
0,044

18,00
2,00
1,00
0,01
1,00

oz.
oz.
oz.
oz.
bag

Subtotal $

Materials
Variances

0,108
0,062
0,005
0,004
0,044
0,223

7
10

0,0070
0,0008

hr.
hr.

Cost sheet

0,05
0,008
0,057

3,850
32,050

0,0078
0,0078

hr.
hr.

0,030
0,250
0,280
0,560

Diketahui data Bluechitos line :

actual production 48.500 bags;
actual cost of corn 780,000
ounces at $0.0069 = $5,382;
actual cost of inspectors 360
hours at $7.35 = $2,646

Tanggung jawab pengendalian:

varians harga material
purchasing agent
materials usage
production manager
(minimizing scrap, waste,
6
rework)

Description
DM:
Blue corn
Cooking oil
Salt
Lime
Bags
Total DM
DL:
Inspectors
Machine operators
Total DL
OH:
Var. OH
Fixed OH
Total OH
Total std unit cost

Std Cost $
(price x usage)

Std Price $ Std Usage

0,006
0,031
0,005
0,400
0,044

18,00
2,00
1,00
0,01
1,00

oz.
oz.
oz.
oz.
bag

Subtotal $

Labor
Variances

0,108
0,062
0,005
0,004
0,044
0,223

7
10

0,0070
0,0008

hr.
hr.

0,05
0,008
0,057

3,850
32,050

0,0078
0,0078

hr.
hr.

Cost sheet

0,030
0,250
0,280
0,560

Diketahui data Bluechitos line :

actual production 48.500 bags
of corn chips
Actual cost of corn 780,000
ounces at $0.0069 = $5,382
Actual cost of inspectors 360
hours at $7.35 = $2,646

Tanggung jawab
pengendalian:
production manager

Var. OH rate (std)

Actual var. OH
Actual hours worked (machining & inspection)
Bags of chips produced
Hours allowed for production
Applied var. OH

Cost
(1)

Gas
Electricity
Water

$3,85 per DLH

$1.600
400
48.500
378.3
$1.456

Cost Budget for Actual

Formula
Actual Hours Spending
(per DLH)
Costs Costs Variance
$
$
$
$
(2)

3
0,78
0,07
3,85

(3)

(4)

(5)=(4)-(3)

1.190 1.200
385
312
25
28
1.600 1.540

-10
73
-3
60

Tanggung jawab var. OH

spending variance: production
departments

(0,0078 x 48.500)
($3,85 x 378.3)

Budget for
Std Hours Efficiency
(37,3 std hours) Variance
$
$
F
U
F
U

OH Variances:
Variable

(6)

(7)=(4)-(6)

1.135
295
26
1.456

65
17
2
84

Performance
Report
U
U
U
U

Budgeted fix. OH
Practical activity
Std fix. OH rate

Budgeted/Planned Items
$749.970
23.400 DLH
$32,05
Actual Results

Actual production
Actual fix. OH cost
Std hours allowed for actual production

Applied fix. OH

2.750.000 bags of chips

$749.000
21.450

= Std fix. OH rate x Std hours

= $32,05 x 21.450
Volume variance
= $687.473

T.J fix. OH di luar kendali manajemen,

sifatnya long-run; sedangkan volume
variance ke dept. produksi
Performance Report
Actual Cost
Fix. OH items
$
Depreciation
530.000
Salaries
159.370
Taxes
50.500
Insurance
9.130
Total fix. OH
749.000

Budgeted Cost Variance

$
$
530.000
0
159.970
600 F
50.000
-500 U
10.000
870 F
749.970
970 F

OH Variances:
Fixed

hours allowed to produce 3.000.000

bags of chips: 0,0078 x
3.000.000=23.400 DLH
($749.970/23.400)

= Budg. fix. OH Applied fix. OH

= $32,05 (23.400 21.450)
= ($32,05 x 23.400) ($32,05 x 1.450)
= $749.970 - $687.473
= $62.497 U

Ilustrasi Soal
Std cost sheet u/ satu produk:
DM (2 ft. @ $5)
$ 10
DL (0,5 hr. @ $10)
5
Fix. OH (0,5 hr. @ $2)*
1
Var. OH (0,5 hr. @ $4)
2
Std cost per unit
$ 18

Actual results:
Production
6.000 units
DM (11.750 ft. Purchased & used) $61.100
DL (2.900 hrs.)
29.580
Fix. OH
6.000
Var. OH
10.500

* rate didasarkan atas expected activity of 2.500 hrs.

Diminta: Hitunglah
1. Materials price and usage variances
2. Labor rate and efficiency variances
3. Variable overhead spending and efficiency variances
4. Fixed overhead spending and volume variances
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Std cost sheet u/ satu produk:

DM (2 ft. @ $5)
$ 10
DL (0,5 hr. @ $10)
5
Fix. OH (0,5 hr. @ $2)*
1
Var. OH (0,5 hr. @ $4)
2
Std cost per unit
$ 18

Solusi Materials Variances

Actual results:
Production
6.000 units
DM (11.750 ft. Purchased & used) $61.100
DL (2.900 hrs.)
29.580
Fix. OH
6.000
Var. OH
10.500

* rate didasarkan atas expected activity of 2.500 hrs.

$61.100/11.750 =
$5.20 = actual price

atau dg rumus:
MPV
= (AP SP)AQ
= ($5,20 - $5,00)11.750
= $2.350 U
MUV
= (AQ SQ)SP
= (11.750 12.000)$5,00
=$1.250 F

2 x 6.000 = 12.000
= std quantity

11

Std cost sheet u/ satu produk:

DM (2 ft. @ $5)
$ 10
DL (0,5 hr. @ $10)
5
Fix. OH (0,5 hr. @ $2)*
1
Var. OH (0,5 hr. @ $4)
2
Std cost per unit
$ 18

Solusi Labor Variances

Actual results:
Production
6.000 units
DM (11.750 ft. Purchased & used) $61.100
DL (2.900 hrs.)
29.580
Fix. OH
6.000
Var. OH
10.500

* rate didasarkan atas expected activity of 2.500 hrs.

$$29.580/2.900 =
$10.20 = actual price

atau dg rumus:
LRV
= (AR SR)AH
= ($10,20 - $10,00)2.900
= $580 U
LEV
= (AH SH)SR
= (2.900 3.000)$10,00
=$1.000 F

0,5 x 6.000 = 3.000

= std hours

12

Std cost sheet u/ satu produk:

DM (2 ft. @ $5)
$ 10
DL (0,5 hr. @ $10)
5
Fix. OH (0,5 hr. @ $2)*
1
Var. OH (0,5 hr. @ $4)
2
Std cost per unit
$ 18

Solusi Var. OH Variances

Actual results:
Production
6.000 units
DM (11.750 ft. Purchased & used) $61.100
DL (2.900 hrs.)
29.580
Fix. OH
6.000
Var. OH
10.500

* rate didasarkan atas expected activity of 2.500 hrs.

13

Std cost sheet u/ satu produk:

DM (2 ft. @ $5)
$ 10
DL (0,5 hr. @ $10)
5
Fix. OH (0,5 hr. @ $2)*
1
Var. OH (0,5 hr. @ $4)
2
Std cost per unit
$ 18

Solusi Fix. OH Variances

Actual results:
Production
6.000 units
DM (11.750 ft. Purchased & used) $61.100
DL (2.900 hrs.)
29.580
Fix. OH
6.000
Var. OH
10.500

* rate didasarkan atas expected activity of 2.500 hrs.

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Latihan/Tugas
Questions for Writing and Discussion (p. 394)
9-14 Materials; Labor; and Overhead
Variances;
9-20 Basics of Variance Analysis; Variable
Inputs

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