SOAL 1 : JOINT COST

Data Soal : => kalau gaada datanya isi aja pake 0 (nol)
Total biaya sampai titik split off = Rp1,245,000 (Joint cost)
Biaya Proses Persediaan Produk Persediaan
Produk
Lebih Lanjut Awal Dihasilkan Akhir
Super A Rp750,000 0 467,500 0
Super B Rp350,000 0 170,000 0
Super C 0 0 127,500 0
Super D Rp260,000 0 85,000 0
Jumlah 0 850,000 0
note : tinggal sesuaikan aja penempatan produk yang dijual di titik pisahnya ya :)

Jawab :
METODE HARGA PASAR
1) Alokasi Joint Cost
Unit di produksi Harga Jual Harga Jual
Produk Separable Cost
(units) Unit Produksi Relatif
Super A 467,500 Rp1,702,200 Rp750,000 Rp952,200
Super B 170,000 Rp1,799,000 Rp350,000 Rp1,449,000
Super C 127,500 Rp621,000 Rp0 Rp621,000
Super D 85,000 Rp1,377,800 Rp260,000 Rp1,117,800
Jumlah Rp4,140,000

2) Laba Kotor
Super A Super B Super C
Sales Rp1,702,200 Rp1,799,000 Rp621,000
Cost of Goods Sold Rp0 Rp0 Rp0
Joint Cost Rp286,350 Rp435,750 Rp186,750
Separable Cost Rp750,000 Rp350,000 Rp0
Total Cost Rp1,036,350 Rp785,750 Rp186,750
Gross Profit Rp665,850 Rp1,013,250 Rp434,250

3) Analisis Alternatif yang Paling Menguntungkan

Pendapatan Pendapatan
Produk
(diproses lebih lanjut) (dijual saat titik pisah)
Super A Rp1,702,200 Rp1,035,000
Super B Rp1,799,000 Rp862,500
Super D Rp1,377,800 Rp931,500

METODE RATA-RATA TERTIMBANG

1) Alokasi Joint Cost
Unit di produksi
Produk Bobot Unit Tertimbang Ratio
(units)
Super A 467,500 1.00 467,500 0.50
Super B 170,000 1.20 204,000 0.22
 Super C 127,500 1.30 165,750 0.18
Super D 85,000 1.10 93,500 0.10
Total 850,000 930,750 1.00

2) Laba Kotor
Super A Super B Super C
Sales Rp1,702,200 Rp1,799,000 Rp621,000
Cost of Goods Sold Rp0 Rp0 Rp0
Joint Cost Rp625,342 Rp272,877 Rp221,712
Separable Cost Rp750,000 Rp350,000 Rp0
Total Cost Rp1,375,342 Rp622,877 Rp221,712
Gross Profit Rp326,858 Rp1,176,123 Rp399,288

3) Analisis Alternatif yang Paling Menguntungkan

Pendapatan Pendapatan
Produk (diproses lebih lanjut) (dijual saat titik pisah)
Super A Rp1,702,200 Rp1,035,000
Super B Rp1,799,000 Rp862,500
Super D Rp1,377,800 Rp931,500

METODE RATA-RATA
1) Alokasi Joint Cost
Unit di produksi Separable Cost Alokasi
Produk Cost per unit
(units) Joint Cost
Super A 467,500 Rp750,000 684,750 1.465
Super B 170,000 Rp350,000 249,000 1.465
Super C 127,500 Rp0 186,750 1.465
Super D 85,000 Rp260,000 124,500 1.465
Total 850,000 Rp1,360,000 1,245,000

2) Laba Kotor
Super A Super B Super C
Sales Rp1,702,200 Rp1,799,000 Rp621,000
Cost of Goods Sold Rp0 Rp0 Rp0
Joint Cost Rp684,750 Rp249,000 Rp186,750
Separable Cost Rp750,000 Rp350,000 Rp0
Total Cost Rp1,434,750 Rp599,000 Rp186,750
Gross Profit Rp267,450 Rp1,200,000 Rp434,250

3) Analisis Alternatif yang Paling Menguntungkan

Pendapatan Pendapatan
Produk
(diproses lebih lanjut) (dijual saat titik pisah)
Super A Rp1,702,200 Rp1,035,000
Super B Rp1,799,000 Rp862,500
Super D Rp1,377,800 Rp931,500
 harga jual produk sebelum diproses lebih lanjut

Cost of Harga Jual Harga Jual pada

Bobot
Goods Sold Produk Split off
0 Rp1,702,200 Rp1,035,000 1
0 Rp1,799,000 Rp862,500 1.2
0 Rp621,000 Rp621,000 1.3
0 Rp1,377,800 Rp931,500 1.1
0 Rp5,500,000 Rp3,450,000

harga jual produk setelah diproses lebih lanjut

E HARGA PASAR

Alokasi
Persentase Total Cost Cost per Unit
Joint Cost
23.00% Rp286,350 Rp1,036,350 Rp0.613
35.00% Rp435,750 Rp785,750 Rp2.563
15.00% Rp186,750 Rp186,750 Rp1.465
27.00% Rp336,150 Rp596,150 Rp3.955
100.00% Rp1,245,000 Rp2,605,000

Super D
Rp1,377,800
Rp0
Rp336,150
Rp260,000
Rp596,150
Rp781,650

Selisih
Biaya Kesimpulan
Keuntungan
Rp667,200 Rp750,000 Lebih baik dijual pada titik pisah
Rp936,500 Rp350,000 Lebih baik diproses lebih lanjut
Rp446,300 Rp260,000 Lebih baik diproses lebih lanjut

TA-RATA TERTIMBANG

Alokasi
Separable Cost Total Cost Cost per Unit
Joint Cost
Rp625,342 Rp750,000 Rp1,375,342 Rp2.942
Rp272,877 Rp350,000 Rp622,877 Rp3.664
 Rp221,712 Rp0 Rp221,712 Rp1.739
Rp125,068 Rp260,000 Rp385,068 Rp4.530
Rp1,245,000

Super D
Rp1,377,800
Rp0
Rp125,068
Rp260,000
Rp385,068
Rp992,732

Selisih
Keuntungan Biaya Kesimpulan

Rp667,200 Rp750,000 Lebih baik dijual pada titik pisah

Rp936,500 Rp350,000 Lebih baik diproses lebih lanjut
Rp446,300 Rp260,000 Lebih baik diproses lebih lanjut

DE RATA-RATA

Total Cost

Rp1,434,750
Rp599,000
Rp186,750
Rp384,500
Rp2,605,000

Super D
Rp1,377,800
Rp0
Rp124,500
Rp260,000
Rp384,500
Rp993,300

Selisih
Biaya Kesimpulan
Keuntungan
Rp667,200 Rp750,000 Lebih baik dijual pada titik pisah
Rp936,500 Rp350,000 Lebih baik diproses lebih lanjut
Rp446,300 Rp260,000 Lebih baik diproses lebih lanjut
SOAL 2 : DEPARTEMENTALISASI

Data Soal :
Laporan Realisasi Biaya Departemen Tahun 20XX
Departemen Operasi
Keterangan
Tour Domestik Wisata Dunia
Biaya overhead yg dianggarkan sblm alokasi
biaya antar departemen :
Biaya Tetap Rp3,400,000 Rp2,840,000
Biaya Variable Rp5,650,000 Rp6,250,000

Data Penggunaan Jasa oleh Semua Departemen :

Departemen Operasi
Keterangan
Tour Domestik Wisata Dunia
Personalia
(misal) anggaran gaji Rp882,000 Rp378,000
Umum
(misal) anggaran luas lantai 10,125 16,875

1) METODE LANGSUNG
Departemen Operasi
Total
Tour Domestik Wisata Dunia
Factory overhead awal 27,390,000 9,050,000 9,090,000
Distribusi :
Personalia 3,500,000 1,500,000
Umum 1,593,750 2,656,250
Total factory overhead 27,390,000 14,143,750 13,246,250

Alokasi personalia :
Dasar Total FOH
Tour Domestik Rp882,000 Rp1,260,000 5,000,000
Wisata Dunia Rp378,000 Rp1,260,000 5,000,000

Alokasi umum :
Dasar Total FOH
Tour Domestik 10,125 27,000 4,250,000
Wisata Dunia 16,875 27,000 4,250,000

2) METODE BERTINGKAT (ALOKASI DEPT JASA 1 DAHULU)

Departemen Operasi
Total
Tour Domestik Wisata Dunia
Factory overhead awal 27,390,000 9,050,000 9,090,000
Distribusi :
Personalia 1,750,000 750,000
Umum 2,531,250 4,218,750
Total factory overhead 27,390,000 13,331,250 14,058,750
 Alokasi personalia :
Dasar Total FOH
Tour Domestik Rp882,000 Rp2,520,000 5,000,000
Wisata Dunia Rp378,000 Rp2,520,000 5,000,000
Umum Rp1,260,000 Rp2,520,000 5,000,000

Alokasi umum :
Dasar Total FOH
Tour Domestik 10,125 27,000 6,750,000
Wisata Dunia 16,875 27,000 6,750,000

3) METODE BERTINGKAT (ALOKASI DEPT JASA 2 DAHULU)

Departemen Operasi
Total
Tour Domestik Wisata Dunia
Factory overhead awal 27,390,000 9,050,000 9,090,000
Distribusi :
Umum 1,275,000 2,125,000
Personalia 4,095,000 1,755,000
Total factory overhead 27,390,000 14,420,000 12,970,000

Alokasi umum :
Dasar Total FOH
Tour Domestik 10,125 33,750 4,250,000
Wisata Dunia 16,875 33,750 4,250,000
Personalia 6,750 33,750 4,250,000

Alokasi personalia :
Dasar Total FOH
Tour Domestik Rp882,000 Rp1,260,000 5,850,000
Wisata Dunia Rp378,000 Rp1,260,000 5,850,000
 Departemen Jasa
Personalia Umum

Rp2,000,000 Rp1,700,000
Rp3,000,000 Rp2,550,000

Departemen Jasa
Personalia Umum

0 Rp1,260,000

6,750 -

G
Departemen Jasa 4)
Personalia Umum
5,000,000 4,250,000
Factory overhead awal
- 5,000,000 Distribusi :
- 4,250,000 Personalia
- - Umum
Total factory overhead

Alokasi FOH Persamaan :

3,500,000 Personalia =
1,500,000 Umum =

x =
Alokasi FOH x =
1,593,750 x =
2,656,250 x =

y =
T JASA 1 DAHULU) y =
Departemen Jasa y =
Personalia Umum
5,000,000 4,250,000 Alokasi personalia :
Dasar
- 5,000,000 2,500,000 Tour Domestik Rp882,000
- 6,750,000 Wisata Dunia Rp378,000
- - Umum Rp1,260,000
 Alokasi umum :
Alokasi FOH Dasar
1,750,000 Tour Domestik 10,125
750,000 Wisata Dunia 16,875
2,500,000 Personalia 6,750

Alokasi FOH
2,531,250
4,218,750

T JASA 2 DAHULU)
Departemen Jasa
Personalia Umum
5,000,000 4,250,000

850,000 - 4,250,000
- 5,850,000
- -

Alokasi FOH
1,275,000
2,125,000
850,000

Alokasi FOH
4,095,000
1,755,000
 METODE TIMBAL BALIK
Departemen Operasi Departemen Jasa
Total
Tour Domestik Wisata Dunia Personalia
27,390,000 9,050,000 9,090,000 5,000,000

2,275,000 975,000 - 6,500,000

2,250,000 3,750,000 1,500,000
27,390,000 13,575,000 - -

5,000,000 + 0.20 umum => x = 5,000,000 + 0.20 y

4,250,000 + 0.50 personalia => y = 4,250,000 + 0.50 x

5,000,000 + 0.20 y
5,000,000 + 0,2(4.250.000 + 0,5x) tinggal ganti di LJU mu sesuai persamaannya
5,850,000 / 0.9
6,500,000
=> ini nga usah di otak atik y
4,250,000 + 0.50 x
4,250,000 + 0.50 6,500,000
7,500,000

Dasar Total FOH Alokasi FOH

Rp882,000 2,520,000 6,500,000 2,275,000
Rp378,000 2,520,000 6,500,000 975,000
Rp1,260,000 2,520,000 6,500,000 3,250,000
Dasar Total FOH Alokasi FOH
10,125 33,750 7,500,000 2,250,000
16,875 33,750 7,500,000 3,750,000
6,750 33,750 7,500,000 1,500,000
Departemen Jasa
Umum
4,250,000

3,250,000
- 7,500,000
-
SOAL 4 : STANDARD COSTING

Data Soal :
Total unit di produksi = 33,000
Standar
Items
per satuan unit harga per unit Total
Bahan baku langsung 0.40 Rp7.00 Rp2.80
Tenaga kerja langsung 1.10 Rp14.00 Rp15.40

bisa jam, kg, n, km, ehehe kgn km

ISI DATA KHUSUS FOH
Actual FOH 239000
Standard hours 19050
Variable FOH standard rate 10
Budgeted variable FOH 190500
Normal hours 10000
Fixed FOH standard rate 7
Budgeted fixed FOH 70000
FOH standard rate 20
Standard FOH 381000
Actual Hours 18000
Budgeted variable FOH at actual hours 180000
FOH at actual hours 360000

Varians Bahan Baku Langsung

a) Materials Purchase Price Variances
Quantity x Unit Cost =
Actual materials purchased at actual cost 13,500 Rp8.00
Actual materials purchased at standard cost 13,500 Rp7.00
Materials purchase price variance 13,500 Rp1.00
Materials Purchase Usage Variances
Quantity x Unit Cost =
Actual materials used at actual cost 12,700 Rp8.00
Actual materials used at standard cost 12,700 Rp7.00
Materials Purchase Usage Variances 12,700 Rp1.00
Materials Inventory Variances
Quantity x Unit Cost =
Actual materials purchased at standard cost 13,500 Rp7.00
Standard materials used at standard cost 12,600 Rp7.00
Materials Inventory Variances 900 Rp7.00
Materials Quantity Variances
Quantity x Unit Cost =
Actual materials used at standard cost 12,700 Rp7.00
Standard materials used at standard cost 12,600 Rp7.00
Materials Quantity Variances 100 Rp7.00
Varians Biaya Tenaga Kerja Langsung
b) Labor Rate (Wage or Cost) Variances
 Hours x Rate =
Actual labor hours worked at actual hours 36,000 Rp14.41
Actual labor hours worked at standard hours 36,000 Rp14.00
Labor rate variance 36,000 0.405555555556
Labor Efficiency Variances
Quantity x Unit Cost =
Actual labor hours worked at standard hours 36,000 Rp14.00
Standard hours allowed 38,500 Rp14.00
Labor efficiency variance -2,500 Rp14.00
Varians Overhead Pabrik
c) Metode dua variansi
Budgeted FOH at Standard hours
Actual factory overhead 239,000
Budget allowance based on actual quantity :
Variable overhead 190,500 260,500
Fixed overhead budgeted 70,000
Controllable variances -21,500

Budget allowance based on standard quantity 260,500

Standard FOH 381,000
Volume variances -120,500

Metode tiga variansi

Actual factory overhead 239,000
Budget allowance based on actual quantity :
Variable overhead 180,000 250,000
Fixed overhead budgeted 70,000
FOH spending variance -11,000

Budget allowance based on actual quantity 250,000

Budget allowance based on standard quantity 260,500
FOH variable efficiency variance -10,500

Budget allowance based on standard quantity 260,500

FOH chargeable to production at standard 381000
FOH volume variance -120,500

Metode alternatif tiga variansi

Actual factory overhead 239,000
Budget allowance based on actual quantity :
Variable overhead 180,000 250,000
Fixed overhead budgeted 70,000
FOH spending variance -11,000

Budget allowance based on actual quantity 250,000

FOH chargeable to production at actual quantity 360,000
Idle capacity variances -110,000
FOH chargeable to production at actual quantity 360,000
FOH chargeable to production at standard 381000
Eficiency variances -21,000

Overall factory overhead variance

Spending variance -11,000
Variable efficiency variance -10,500
Volume variance -120,500
Overall factory overhead variance -142,000
 Aktual
Unit terpakai pembelian harga per unit unit terpakai
12,600 13,500 Rp8.00 12,700
38500 36,000 Rp14.41 Rp518,600

Amount d) Jurnal Transaksi

108,000
94,500 Metode 1
13,500 UNFAVORABLE Jurnal pembelian bahan baku :
Materials 94,500
Amount Materials purchase price variance 13,500
101,600 Account payable
88,900
12,700 UNFAVORABLE Jurnal pemakaian bahan baku :
Work in process 88,200
Amount Materials quantitiy variance 700
94,500 Materials
88,200
6,300 UNFAVORABLE

Amount
88,900
88,200
700 UNFAVORABLE
 Amount Jurnal alokasi upah pekerja :
518,600 Work in process 539,000
504,000 Labor rate variance 14,600
14,600 UNFAVORABLE Payroll
Labor efficiency variance
Amount
504,000
539,000
- 35,000 FAV

Metode 2 variance
Jurnal penyesuaian FOH :
FOH Control 142,000
FOH volume variance
FAV FOH controllable variance

FAV

FAV

FAV

FAV

FAV

FAV
FAV

FAV
FAV
FAV
FAV
 Metode 2
Jurnal pembelian bahan baku :
Materials 108,000
Account payable 108,000
108,000
Jurnal pemakaian bahan baku :
Work in process 88,200
Materials quantitiy variance 700
Materials price usage variance 12,700
88,900 Materials 101,600
518,600
35,000

Meode 3 variance
Jurnal penyesuaian FOH :
FOH Control 142,000
120,500 FOH Spending variance 11,000
21,500 FOH volume variance 120,500
FOH variable efficiency variance 10,500
Metode 3
Jurnal pembelian bahan baku :
Materials 94,500
Materials purchase price variance 13,500
Account payable 108,000

Jurnal pemakaian bahan baku :

Work in process 88,200
Materials quantitiy variance 700
Materials 88,900

Material quantity variance 12700

Material price usage variance 12,700
SOAL 3 : ABC

Data Soal :
Data Biaya Perusahaan :
Bahan baku langsung (Model 1) Rp650,000,000
Bahan baku langsung (Model 2) Rp480,000,000
Tenaga kerja langsung (Model 1) Rp220,000,000
Tenaga kerja langsung (Model 2) Rp260,000,000
Tenaga kerja tidak langsung Rp144,000,000
Set-up mesin Rp81,000,000
Peralatan dan perawatan Rp470,000,000
Sewa fasilitas Rp400,000,000
Total Rp2,705,000,000

Model A Model B
Jumlah Produk 10,000 8,000
Jumlah jam mesin 22,000 25,000
Jumlah set-up mesin 600 400
Luas fasilitas produksi yang digunakan 5,720 4,280

Jawaban :
1) Biaya per unit untuk tiap dasar alokasi biaya
Aktivitas Tarif FOH
Set-up mesin = Rp81,000,000 : 1000 =
Tenaga kerja tidak langsung = Rp144,000,000 : Rp480,000,000 =
Peralatan dan perawatan = Rp470,000,000 : 47,000 =
Sewa fasilitas = Rp400,000,000 : 10,000 =

Biaya Model A Model B Total

Biaya bahan langsung 650,000,000 480,000,000 1,130,000,000
Biaya tenaga kerja langsung 220,000,000 260,000,000 480,000,000
Factory overhead :
Tenaga kerja tidak langsung 66,000,000 260,000,000 326,000,000
Set-up mesin 48,600,000 32,400,000 81,000,000
Peralatan dan perawatan 220,000,000 35,000 220,035,000
Sewa fasilitas 228,800,000 171,200,000 400,000,000
Total Biaya 1,433,400,000 1,203,635,000 2,637,035,000
Unit diproduksi 10,000 8,000
Biaya per unit 143,340 150,454

2) Biaya kapasitas tak terpakai yang dianggarkan

Biaya kapasitas tak terpakai yg dianggarkan = (12.500-10.000) x 40.000
= Rp100,000,000
3) Total biaya yang dianggarkan

4) Anggaran biaya per unit untuk setiap model

 81,000
30.00%
10,000
40,000

Total
1,130,000,000
480,000,000

326,000,000
81,000,000
220,035,000
400,000,000
2,637,035,000
DIRECT COSTING
FORMAT UMUM INCOME STATEMENTN
full absorption costing :
sales xxx
direct materials xxx
direct labor xxx
variable factory overhead xxx
fixed factory overhead xxx
cost of goods sold xxx
gross profit xxx
sales expense xxx
general and administrative expense xxx
operating expense xxx
operating income xxx

perbedaan :
finished goods beginning xxx
cost of goods manufactured xxx
cost of goods available for sale xxx
cost of goods sold xxx
finished goods ending xxx

DATA SOAL :
items of cost cost per unit unit diproduksi total cost
direct materials Rp 60,000 450 Rp 27,000,000
direct labor Rp 300,000 450 Rp 135,000,000
Variable FOH Rp 30,000 450 Rp 13,500,000
Fixed FOH Rp 80,000 460 Rp 36,800,000
selling expense - variable Rp 15,000
selling expense - fixed Rp 5,000,000
harga jual barang jadi = Rp750,000

JAWABAN :
1) Product Unit Analysis
beginning finished goods 75
unit produced 450
unit available for sale 525
ending finished goods 70
unit sold 455

2) Cost per unit Analysis

direct materials Rp 60,000
direct labor Rp 300,000
factory overhead - variable Rp 30,000
variable manufacturing cost per unit Rp 390,000
total fixed manufacturing cost Rp 36,800,000
 denominator level used 460
rate for fixed FOH Rp 80,000
total manufacturing cost per unit Rp 470,000

3) Production Volume Variance Analysis

total fixed manufacturing cost Rp 36,800,000
fixed manufacturing cost allowed to unit produced Rp 36,000,000
production volume variance Rp 800,000 fav/unfav

Income Statement (Full Absorption)

PT TEUING AH LIEUR
Income Statement
December 20XX

revenues Rp 341,250,000
cost of goods sold :
beginning inventory Rp 35,250,000
cost of goods manufactured Rp 211,500,000
cost of goods available for sale Rp 246,750,000
ending inventory Rp 32,900,000
cost of goods sold Rp 213,850,000
adj production volume variance Rp 800,000
total cost of goods sold Rp 214,650,000
gross profit Rp 126,600,000
operating expense
selling expense - variable Rp 6,825,000
selling expense - fixed Rp 5,000,000
total operating expense Rp 11,825,000
operating income Rp 114,775,000
UMUM INCOME STATEMENTNYA :
direct costing :
sales xxx
direct materials xxx
direct labor xxx
variable factory overhead xxx
variable cost of goods sold xxx
gross contribution margin xxx
operating expense - variable xxx
gross margin xxx
operating expense - fixed xxx
fixed factory overhead (total) xxx
operating expense xxx
operating income xxx

formulasi
sales cost of goods sold xxx → total revenues
operating expense (xxx) → total manufacturing costs
operating income (xxx) → total non-manufacturing costs
xxx → profit

Finished Goods, Beg (unit) 75

Unit Produced (unit) 450
Finished Goods, End (unit) 70

=> selling expense bisa diganti oleh operating expense scr umum
Income Statement (Direct Costing)
PT TEUING AH LIEUR
Income Statement
December 20XX

revenues Rp 341,250,000
cost of goods sold :
direct materials Rp 27,300,000
direct labor Rp 136,500,000
variable factory overhead Rp 13,650,000
variable cost of goods sold Rp 177,450,000
gross contribution margin Rp 163,800,000
selling expense - variable Rp 6,825,000
gross margin Rp 156,975,000
selling expense - fixed Rp 5,000,000
biaya fixed lainnya 0
fixed factory overhead (total) Rp 5,000,000
operating expense Rp 5,000,000
operating income Rp 151,975,000
DIKETAHUI
Variable Costs :
Direct material (per unit) $ 100
Direct labor (per unit) $ 45
Factory overhead (per unit) $ 20
Total variable cost $ 165
Fixed Costs :
Manufacturing $ 400,000
Selling $ 300,000
Administrative $ 800,000
Total fixed cost $ 1,500,000
Selling price per unit $ 400
Expected sales revenue 25.000 unit $ 10,000,000

Menghitung laba bersih setelah pajak pada tahun berjalan.

Total Unit Sold = 25,000

Per Unit Total
Sales Revenue $ 400 $ 10,000,000
Variable costs
DM $ 100 $ 2,500,000
DL $ 45 $ 1,125,000
FOH $ 20 $ 500,000
Total variable costs $ 165 $ 4,125,000
Fixed costs
Manufacturing $ 400,000
Selling $ 300,000
Administrative $ 800,000
Total fixed costs $ 1,500,000
Net income $ 4,375,000
Tax (25%) $ 1,093,750
Net income after tax $ 3,281,250

Menghitung unit BEP pada tahun berjalan.

Total fixed costs
Q (BE) =
(Sales price per unit - Variable cost per unit)
$1,500,000
=
$400 – $165
= 6,382.98 unit

Untuk mencapai target penjualan tahun depan, manajemen meyakini perlu mengeluarkan uang sejumlah
$300.000
Total Unitpada
Sold =tahun sebagai tambahan biaya pemasaran. Dengan asumsi biaya lain tidak ada perubahan
28,000
Per Unit Total
Sales Revenue $ 400 $ 11,200,000
Variable costs
DM $ 100 $ 2,800,000
DL $ 45 $ 1,260,000
FOH $ 20 $ 560,000
Total variable costs $ 165 $ 4,620,000
Fixed costs
Manufacturing $ 400,000
Selling $ 300,000
Administrative $ 800,000
Total fixed costs $ 1,500,000
Marketing cost $ 300,000
Net income $ 4,780,000
Tax (25%) $ 1,195,000
Net income after tax $ 3,585,000

Menghitung nilai uang BEP tahun depan.

Total fixed costs
R (BE) =
(1 - Variable cost per revenue)
$1,500,000
=
1 – ($4.920.000 ÷ 11.200.000)
$1,500,000
=
1 – 0,439
$1,500,000
=
0.560714
= $ 2,675,159.24

Sendainya tahun depan benar-benar mengeluarkan biaya $300.000, berapa unit yang harus dijual agar laba
setelah pajak
Net income tahun
after tax depan
= sama
net dengan
income laba
– tax 25%setelah pajak tahun berjalan?
Net income after tax = (revenue – [total variable costs + total fixed costs]) × 75%
$ 3.281.250 = ($400X – [$165X + $1.800.000]) × 75%
$ 4.375.000 = $400X – [$165X + $1.800.000]
$ 4.375.000 = $400X – $165X – $1.800.000
$ 6.175.000 = $235X
26.276,6 = X

Maka dibutuhkan sebanyak 26.277 unit yang harus dijual agar laba setelah pajak tahun depan sama dengan laba
setelah pajak tahun berjalan.
kan uang sejumlah
dak ada perubahan
arus dijual agar laba

epan sama dengan laba

COST-VOLUME-PROFIT ANALYSIS (Komprehensif)

Data Soal
1) Budgeted Prysical Units
product (units)
Description
A B
estimated finished goods, beginning 40 30
projected target finished goods, ending 20 15
budgeted units sold 600 400

2) Budgeted Costs
product
Description
A B
total direct materials needed Rp870,000 Rp673,750
total direct labors consumed Rp725,000 Rp616,000
total variable FOH Rp174,000 Rp96,250
total fixed FOH Rp231,000 Rp214,000
total variable period cost Rp101,500 Rp69,300
total fixed period cost Rp179,400 Rp223,400
total cost Rp2,280,900 Rp1,892,700
Selling price per unit Rp4,500 Rp5,400

JAWABAN :
1) Production Budget
Description A B
budgeted units sold during the year 600 400
projected target finished goods on dec 31 20 15
units of finished goods required during the year 620 415
estimated finished goods on jan 1 40 30
units of finished goods to be produced during the year 580 385

2) Finished Goods on Dec, 31

Description A B
direct materials used Rp870,000 Rp673,750
direct labor consumed Rp725,000 Rp616,000
variable FOH Rp174,000 Rp96,250
fixed Foh Rp231,000 Rp214,000
total production cost Rp2,000,000 Rp1,600,000
total unit produced 580 385
production cost per unit Rp3,448.28 Rp4,155.84
units of ending finished goods inventory 20 15
ending finished goods inventory Rp68,965.52 Rp62,337.66

3) Cost of Goods Sold Budget

Description A
 finished goods, jan 1 2017 Rp180,000.00
cost of goods manufacturing
direct mareials used Rp870,000.00
direct labors consumed Rp725,000.00
variable FOH Rp174,000.00
fixed FOH Rp231,000.00
total cost of goods manufactured Rp2,000,000.00
cost of goods available for sale Rp2,180,000.00
finished goods, dec 31 2017 Rp68,965.52
cost of goods sold Rp2,111,034.48

4) Budgeted Income Statement

Description A
revenues
cost of goods sold
gross marging
operating costs :
total variable period cost
total fixed period cost
total operating cost
operating income

5) Quantity of Product at BEP

items of cost A B
total fixed cost Rp410,400 Rp437,400
total variable cost Rp1,870,500 Rp1,455,300
units produced 580 385
variable cost per unit Rp3,225.00 Rp3,780.00
ct (units)
C
25
15
350

oduct
C
Rp700,000
Rp570,000
Rp80,000
Rp200,000
Rp75,000
Rp223,400
Rp1,848,400
Rp4,000

C
350
15
365
25
340

C Total
Rp700,000 Rp2,243,750
Rp570,000 Rp1,911,000
Rp80,000 Rp350,250
Rp200,000 Rp645,000
Rp1,550,000 Rp5,150,000
340 1,305
Rp4,558.82
15 50
Rp68,382.35 Rp199,686

B C Total
 Rp162,000.00 Rp100,000.00 Rp442,000.00

Rp673,750.00 Rp700,000.00 Rp2,243,750.00

Rp616,000.00 Rp570,000.00 Rp1,911,000.00
Rp96,250.00 Rp80,000.00 Rp350,250.00
Rp214,000.00 Rp200,000.00 Rp645,000.00
Rp1,600,000.00 Rp1,550,000.00 Rp5,150,000.00
Rp1,762,000.00 Rp1,650,000.00 Rp5,592,000.00
Rp62,337.66 Rp68,382.35 Rp199,685.53
Rp1,699,662.34 Rp1,581,617.65 Rp5,392,314.47

B C Total

C Total
Rp423,400 Rp1,271,200
Rp1,425,000 Rp4,750,800
340 1305
Rp4,191 Rp11,196
METODE 1
dicatat ketika bahan baku diterima dan disimpan di gudang jurnal upah pekerja lan
jurnal pencatatan pembelian : payroll ($12,5 actual ra
materials ($7,5 standard x 10.000 pcs purchased) 75,000
account payable ($7,44 x 10.000 pcs purchased) 74,400 jurnal distribusi biaya u
materials purchase price variance (%0,05 x 10.000 pcs) 600 labor rate variances ($1
jurnal pengeluaran dari pabrik : labor efficiency varianc
work in process ($7,5 standard x 9.336 pcs allowed) 70,020
materials purchase price variance ($7,5 actual x 164 pcs) 1,230
materials ($7,5 standard x 9.500 pcs) 71,250

METODE 2 jurnal pencatatan FOH

dicatat dengan biaya aktual ketika bahan baku diterima factory overhead contr
jurnal pencatatan pembelian :
materials ($7,44 actual x 10.000 pcs) 74,400 jurnal pencatatan appli
account payable 74,400 work in process ($15 O
jurnal pengeluaran dari pabrik :
work in process ($7,5 standard x 9.336 pcs allowed) 70,020 jurnal penutupan FOH :
Materials Quantity Variances ($7,5 actual x 164 pcs) 1,230 applied factory overhea
materials ($7,44 actual x 9.500 pcs) 70,680
materials price usage variance ($0,06 x 9.500 pcs) 570

METODE 3
kombinasi antara metode 1 dan 2 METODE DUA VARIAN
jurnal pencatatan pembelian : jurnal untuk menutup F
materials ($7,5 standard x 10.000 pcs purchased) 75,000 factory overhead volum
account payable ($7,44 actual x 10.000 pcs purchased) 74,400 factory overhead contr
materials purchase price variance ($0,06 x 10.000 pcs) 600
jurnal pengeluaran dari pabrik : METODE TIGA VARIAN
work in process ($7,5 standard x 9.336 pcs) 70,020 jurnal untuk menutup F
materials quantity variances ($7,5 actual x 164 pcs) 1,230 factory overhead volum
materials 71,250 factory overhead contr
Jurnal pemindahan akun varian : factory overhead spend
materials quantity variances 570
materials price usage variance (0,06 x 9500 pcs) 570

standard unit purchase price $7,50

purchases 10.000 pieces at $7,44
Requisitioned 9.500 pieces
Standard quantity allowed for actual production 9.336 pieces

actual hours worked 1,632

actual rate paid per hour $12,5
standard hour allowed for actual production 1,504
standard rate per hour $12

jurnal pemindahan antar departemen :

work in process, assembly dept 763,115.40
work in process, cutting dept ($122,9 x 4.236) 520,604.40
work in process, molding dept ($57,25 x 4.236) 242,511
jurnal pemindahan produk selesai :
finished goods 857,430
work in process ($204,15 x 4.200) 857,430
jurnal pencatatan penjualan :
cost of goods sold 816,600
finished goods ($204,15 x 4.000) 816,600
jurnal upah pekerja langsung :
payroll ($12,5 actual rate x 1.632 hours) 20,400
accruad payroll 20,400
jurnal distribusi biaya upah :
labor rate variances ($12 standard rate x 1.504 hours) xxx
labor efficiency variance ($0,5 labor rate x 1.632 act hours) xxx
payroll ($12 std rate x 128 hours in excess) xxx

jurnal pencatatan FOH aktual :

factory overhead control 24,422
various credits 24,422
jurnal pencatatan applied FOH :
work in process ($15 OH rate x 1.504) 22,560
applied factory overhead 22,560
jurnal penutupan FOH :
applied factory overhead 22,560
factory overhead control 22,560

METODE DUA VARIAN

jurnal untuk menutup FOH :
factory overhead volume variance ($12 x (1.600-1.504)) 1,152
factory overhead controllable variance 710
factory overhead control 1,862
METODE TIGA VARIAN
jurnal untuk menutup FOH :
factory overhead volume variance ($12 x (1.600-1.504)) 1,152
factory overhead controllable variance ($3 x (1.632-1.504)) 384
factory overhead spending variance 326
factory overhead control 1,862
DATA SOAL:
Sales 1,000,000

COGS 1,000
Marketing expenses 1,000
Administrative expenses 1,000
Total cost 3,000

Cash 2,000
Accounts receivable 2,000
Notes receivable 2,000
Inventories 2,000
Prepaid expenses 2,000
Total current asesets 10,000

Land 1,000
Building 1,000
Machinery and equipment 1,000
Total noncurrent assets 3,000

Profit (sales-total cost) 997,000

Percentage of profit to sales 99.700%

Capital employed (current-noncurrent) 7,000

Capital employed turnover rate 142.857

Rate of return on capital employed 142.429

14242.86%