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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,….

hal 15- 1

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BAB 15
BUDGETING: PROFITS, SALES, COSTS, AND EXPENSES

Profit Planning
= budgeting: pembuatan rencana operasi untuk mencapai tujuan dan sasaran.
Forecast: prediksi apa yang akan terjadi.

Setting profit:
Metode a priori: profit ditetapkan lebih dulu, kemudian dibuat rencana operasi.
Metode a posteriori: profit merupakan hasil dari rencana operasi.
Metode pragmatic: profit ditetapkan berdasarkan standar.

Long-Range Profit Planning:


Proses berkelanjutan untuk membuat keputusan saat ini secara sistematis, dengan
pengetahuan terbaik mengenai kondisi pada masa yang akan datang, organizing upaya-upaya
untuk merealisasikan rencana, dan melakukan evaluasi.

Short-Range Budget: 3, 6, 12, atau 18 bulan.

Advantages of Profit Planning:


1. Menyediakan pendekatan untuk identifikasi dan penyelesaian masalah.
2. Menjadi petunjuk bagi manajemen.
3. Meningkatkan koordinasi.
4. Bisa menampung ide dan menjalin kerja sama.
5. Sebagai bahan evaluasi.

Limitations of Profit Planning:


1. Ada unsur ‘prediksi’  ada ketidakpastian.
2. Manajer berpikir sempit.
3. Memerlukan komitmen top manajemen dan kerja sama seluruh pegawai.
4. Dysfunctional behaviour  membuat budget yang mudah.
5. Tidak mengganti peran administrasi.
6. Instalasi perlu waktu.

Prinsip-prinsip yang harus diperhatikan dalam membuat budget


1. Ada petunjuk yang jelas sehingga semua tingkat manajemen memiliki kesamaan asumsi
dan tujuan.
2. Melibatkan seluruh pegawai.
3. Menghilangkan suasana penolakan.
4. Terstruktur untuk menjamin tercapainya tujuan.
5. Mempertimbangkan kondisi-kondisi dan asumsi-asumsi.

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 2

The Complete Periodic Budget


Ilustrasi:
Franklin Co. memproduksi produk A, B, dan C yang dipasarkan di dua daerah, Timur dan Barat.
Data:
Sales
Produk Timur (unit) Barat (unit) Harga (per unit)
A 4.000 3.000 $200
B 6.000 5.000 150
C 9.000 6.000 100

Inventories
Materials:
Material Beg. Inv (unit) End. Inv (unit) Unit Cost
X 30.000 40.000 $1,00
Y 10.000 12.000 14,00
Z 2.000 2.500 2,50
Work in Process: tidak ada baik awal maupun akhir.
Finished Goods (FIFO):
Beg. Inv. Unit in End. Inv
Produk Unit Unit Cost
A 200 $140 250
B 400 95 200
C 500 75 400

Materials Quantity Requirements and Unit Cost


Material
X Y Z
Produk A 12 5 2
Produk B 8 3 1
Produk C 6 2 1
Material unit cost $1 $14 $2.5

Labor Time Requirements and Departmental Labor Rate


Cutting (jam) Assembling (jam) Finishing (jam)
Produk A 0,500 2,50 0,8
Produk B 0,375 2,00 0,5
Produk C 0,375 1,75 0,5
Tarif per jam kerja $8 $10 $9

Estimated Cutting Dept. Machine Time Required for Each Unit of Product
Produk A Produk B Produk C
Machine time (hours) 0,8 0,6 0,4

Commercial Expenses and Income Tax


Marketing expenses : $356,790
Administrative expenses : 290,000
Income tax rate : 40%

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 3

Budgeted Factory Overhead


Cutting Dept. Assembling Dept. Finishing Dept.
Fixed Variable Fixed Variable Fixed Variable
rate (per rate (per rate (per
Cost jam mesin) Cost labor hour) Cost labor hour)
Indirect materials & supplies $5,957 $.35 $9,949 $.50 $6,185 $.20
Indirect labor 25,000 .50 25,000 .20 22,000 1.00
Payroll taxes 13,030 .05 67,800 .02 56,585 .10
Employee fringe benefits 14,333 - 74,580 - 62,244 -
Equipment depreciation 5,000 - - - 2,000 -
Small tools - - 2,500 .25 - -
Repairs and maintenance 2,000 .10 1,500 .10 1,500 .10
Allocated building costs 1,000 - 1,000 - 1,000 -
Allocated general factory cost 6,000 - 9,000 - 7,500 -

Franklin Company
Schedule 1 -- Sales Budget
For the Year Ending Dec 31, 20A
Wilayah
Produk A Timur Barat Total
Unit 4.000 3.000 7.000
Unit price $ 200 $ 200 $ 200
Total $ 800,000 $ 600,000 $1,400,000
Produk B
Unit 6.000 5.000 11.000
Unit price $ 150 $ 150 $ 150
Total $ 900,000 $ 750,000 $1,650,000
Produk C
Unit 4.000 3.000 7.000
Unit price $ 200 $ 200 $ 200
Total $ 800,000 $ 600,000 $1,500,000
Total Sales $2,600,000 $1,950,000 $4,550,000

Franklin Company
Schedule 2 -- Production Budget
For the Year Ending Dec 31, 20A
Produk A Produk B Produk C
Unit required to meet sales budget (S.1) 7.000 11.000 15.000
Add desired ending inventory 250 200 400
Total units required 7.250 11.200 15.400
Less beginning inventory 200 400 500
Planned production for the year 7.050 10.800 14.900

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 4

Franklin Company
Schedule 3 – Direct Material Budget in Units
For the Year Ending Dec 31, 20A
Material X Material Y Material Z
Produk A
Unit A to be manufactured (S.2) 7.050 7.050 7.050
Material quantity required per unit of A 12 5 2
Unit of materials required 84.600 35.250 14.100
Produk B
Unit A to be manufactured (S.2) 10.800 10.800 10.800
Material quantity required per unit of B 8 3 1
Unit of materials required 86.400 32.400 10.800
Produk C
Unit A to be manufactured (S.2) 14.900 14.900 14.900
Material quantity required per unit of C 6 2 1
Unit of materials required 89.400 29.800 14.900
Total units of material required 260.400 97.450 39.800

Franklin Company
Schedule 4 – Purchases Budget
For the Year Ending Dec 31, 20A
Material X Material Y Material Z Total
Unit required for production (S.3) 260.400 97.450 39.800
Add desired ending inventory 40.000 12.000 2.500
Quantity required 300.400 109.450 42.300
Less beginning inventory 30.000 10.000 2.000
Units to be purchased 270.400 99.450 40.300
Unit cost $ 1,0 $ 14,0 $ 2,5
Total cost of purchases $270.400 $1.392.300 $100.750 $1.763.450

Franklin Company
Schedule 5 – Cost of Materials Required for Production Budget
For the Year Ending Dec 31, 20A
Material X Material Y Material Z Total
Produk A
Unit required for production (S.3) 84.600 35.250 14.100
Unit cost 1,0 14,0 2.5
Total $ 84.600 $ 493.500 $ 35.250 $ 613.350
Produk B
Unit required for production (S.3) 86.400 32.400 10.800
Unit cost 1,0 14,0 2.5
Total $ 86.400 $ 453.600 $ 27.000 $ 567.000
Produk C
Unit required for production (S.3) 89.400 29.800 14.900
Unit cost 1,0 14,0 2.5
Total $ 89.400 $ 417.200 $ 37.250 $ 543.850
Total cost of materials $260.400 $1.364.300 $ 99.500 $1.724.200

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 5

Direct Labor Budget


Franklin Company
Schedule 6 – Direckt Labor Budget
For the Year Ending Dec 31, 20A
Produk A Produk B Produk C Total
Cutting Departement
Unit to be manufactured (S.2) 7.050 10.800 14.900
Hours required per unit 0,500 0,375 0,375
Total hours required 3.525 4.050 5.587,5 13.162,5
Departemental labor rate $ 8 $ 8 $ 8 $ 8
Total departemental labor cost $ 28.200 $ 32.400 $ 44.700 $105.300

Assembling Departement
Unit to be manufactured (S.2) 7.050 10.800 14.900
Hours required per unit 2,50 2,00 1,75
Total hours required 17.625 21.600 26.075 65.300
Departemental labor rate $ 10 $ 10 $ 10 $ 10
Total departemental labor cost $ 176.250 $ 216.000 $ 260.750 $653.000

Finishing Departement
Unit to be manufactured (S.2) 7.050 10.800 14.900
Hours required per unit 0,800 0,500 0,500
Total hours required 5.640 5.400 7.450 18.490
Departemental labor rate $ 9 $ 9 $ 9 $ 9
Total departemental labor cost $ 50.760 $ 48.600 $ 67.050 $166.410
Total direct labor cost $255.210 $297.000 $372.500 $924.710

Factory Overhead Budget


Franklin Company
Schedule 7 – Cutting Dept. Budgeted Machine Hours
For the Year Ending Dec 31, 20A
Produk A Produk B Produk C Total
Unit to be manufactured (S.2) 7.050 10.800 14.900
Hours of machine time per unit 0,80 0,60 0,40
Total machine hours required 5.640 6.480 5.960 18.080

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 6

Franklin Company
Schedule 8 – Factory Overhead and Departmental Rates
For the Year Ending Dec 31, 20A
Fixed Cost Variable Budgeted Variable Total
Cost Rate Activity Cost
Cutting Dept.
Indirect materials & supplies $5,957 $.35 18.080 $6.328 $12.285
Indirect labor 25,000 .50 18.080 9.040 34.040
Payroll taxes 13,030 .05 18.080 904 13.934
Employee fringe benefits 14,333 - - - 14.333
Equipment depreciation 5,000 - - - 5.000
Repairs and maintenance 2,000 - 18.080 1.808 3.808
Allocated building costs 1,000 .10 - - 1.000
Allocated general factory cost 6,000 - - - 6.000
Total departmental FOH - $90.400
Budgeted machine hour (S.7) 18.080
Rate $ 5
Assembling Dept.
Indirect materials & supplies $9,949 $.50 65.300 $32.650 $42599
Indirect labor 25,000 .20 65.300 13.060 38.060
Payroll taxes 67,800 .02 65.300 1.306 69.106
Employee fringe benefits 74,580 - - - 74.580
Small tools 2,500 .25 65.300 16.325 18.825
Repairs and maintenance 1,500 .10 65.300 6.530 8.030
Allocated building costs 1,000 - - - 1.000
Allocated general factory cost 9,000 - - - 9.000
Total dept. FOH $261.200
Labor hours (S.6) 65.300
Rate $4
Finishing Dept.
Indirect materials & supplies $6,185 $.20 18.490 $ 3.698 $ 9.883
Indirect labor 22,000 1.00 18.490 18.490 40.490
Payroll taxes 56,585 .10 18.490 1.849 58.434
Employee fringe benefits 62,244 - - - 62.244
Equipment depreciation 2,000 - - - 2.000
Repairs and maintenance 1,500 .10 18.490 1.849 3.349
Allocated building costs 1,000 - - - 1.000
Allocated general factory cost 7,500 - - - 7.500
Total dept. FOH $184.900
Labor hours (S.6) 18.490
Rate $ 10
Cutting dept. budgeted FOH $ 90.400
Ass. dept. budgeted FOH 261.200
Finishing dept. budgeted FOH 184.900
Total Budgeted FOH $536.500

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 7

Franklin Company
Schedule 9 – Budgeted Unit Product Cost
For the Year Ending Dec 31, 20A
A input Input Cost per B input Input Cost per
Quntity unit cost unit A quantity unit cost unit A
Materials:
X 12 $ 1,0 $12 8 $ 1,0 $ 8,0
Y 5 14 70 3 14,0 42,0
Z 2 2,5 5 1 2,5 2,5
Total $87 $52,5
Direct labor:
Cutting Dept. 0,5 $ 8 $ 4,0 0,375 $ 8 $3,0
Assembling Dept. 2,5 10 25,0 2,000 10 20
Finishing Dept. 0,8 9 7,2 0,500 9 4,5
Total $36,2 $27,5
Applied overhead:
Cutting Dept (MH basis) 0,8 $ 5 $ 4 0,6 $ 5 $3
Ass. Dept (DLH basis) 2,5 4 10 2,0 4 8
Finish. Dept. (DLH basis) 0,8 10 8 0,5 10 5
Total $22 $16
Total Cost per unit $145,2 $96

Franklin Company
Schedule 10 – Beginning and Ending Inventories Budget
For the Year Ending Dec 31, 20A
Beginning Inventory Ending Inventory
Units Cost Total Units Cost Total
Materials:
X 30.000 $ 1,0 $ 30.000 40.000 $ 1,0 $ 40.000
Y 10.000 14 140.000 12.000 14,0 168.000
Z 2.000 2,5 5.000 2.500 2,5 6.250
Total $175.000 $214.250
Work in process: None
Finished goods:
Produk A 200 $140 $28.000 250 $140 $36.300
Produk B 400 95 38.000 200 95 19.200
Produk C 500 75 37.500 400 75 30.200
$103.500 $85.700
$278.500 $299.950

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 8

Franklin Company
Schedule 11 – Budgeted Cost of Goods Manufactured and Sold Statement
For the Year Ending Dec 31, 20A
Materials:
Beginning inventory (S.10) $ 175.000
Add purchases (S.4) 1.763.450
Total mateials abailable for use $1.938.450
Less ending inventory (S.10) 214.250
Cost of materials used (S.5) $1.724.200
Direct labor (S.6) 924.710
Factory overhead (S.8) 536.500
Total manufacturing cost $3.185.410
Add beginning finished goods inventory (S.10) 103.500
Cost of goods abailable for sale $3.288.910
Less ending finished goods inventory (S.10) 85.700
Cost of goods sold $3.203.210

Franklin Company
Schedule 12 – Budgeted Income Statement
For the Year Ending Dec 31, 20A
Sales (S.1) $4.550.000
Cost of goods sold (S.11) 3.203.210
Gross profit $1.346.790
Commercial expenses:
Marketing expenses $356.790
Administrative expenses 290.000 646.790
Income before income tax $700.000
Less provision for income tax 40% 280.000
Net income $420.000

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 9

P15-7 Operating Budget


Laurel Sound Systems memproduksi tiga model speaker yaitu: Model 150, Model 100, dan
Model 50. Speaker dipasarkan di dua wilayah yaitu South dan South West. Departemen
produksi adalah Cutting, Assembling, dan Finishing. Material yang digunakan adalah Lumber,
speaker, dan finish. Estimasi data untuk tahun depan:
a. Perkiraan penjualan:
Produk South (unit) Soutwest (unit) Harga per unit
Model 150 3.000 4.000 $175
Model 100 5.000 7.000 120
Model 50 7.000 8.000 90

b. Inventories:
Pers. Awal (unit) Cost per unit Pers. Akhir
Material:
Lumber (board feet) 40.000 $ ,75 30.000
Speaker 10.000 15,00 8.000
Finish (pints) 1.500 2,00 2.000
Work in process: tidak ada di awal maupun di akhir

Pers. Awal (unit) Cost per unit Pers. Akhir


Finished goods (FIFO)
Model 150 200 $98 200
Model 100 300 62 400
Model 50 400 47 300

c. Kebutuhan material:
Lumber (feet) Speaker Finish (pints)
Produk
Model 150 12 5 2
Model 100 8 3 1
Model 50 6 2 1

d. Estimasi biaya materials per unit:


Lumber $0,75
Speaker 15
Finish 2

e. Estimasi labor cost:


Cutting Assembling Finishing
Tarif per jam $6 $5 $4

Estimasi jam kerja yang diperlukan:


Model Cutting Assembling Finishing
150 0,375 2,0 0,375
100 0,375 1,5 0,250
50 0,375 1,5 0,250

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Cost Accounting 13th ed, Carter and Usry. Bab 15 Budgeting: Profit, Sales, Costs,…. hal 15- 10

f. Budget Factory overhead menunjukkan tarif overhead per unit:


Model Cutting Assembling Finishing
150 $1 $2,0 $0,75
100 1 1,5 0,50
50 1 1,5 0,50

g. Budget beban komersial


Marketing $500.000
Administration $300.000

h. Tarif income tax 50%.

Diminta:
1. Sales budget - per model dan per wilayah penjualan
2. Production budget – per model dan per unit
3. Direct materials budget dalam unit – per material dan per model
4. Purchases budget – per material dan per cost
5. Biaya material yang diperlukan untuk produksi – per material dan per model
6. Direct labor budget – per model dan per departemen
7. FOH budget (applied FOH) – per model dan per departemen
8. Persediaan awal dan akhir – per material dan per model
9. Budgeted cost of goods manufactured and sold statement
10. Budgeted income statement

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