1.

Menghitung alokasi joint cost alfa, beta, dan delta

PRODUK JUMLAH PRODUKSI JUMLAH PENJUALAN HARGA JUAL/UNIT TOTAL HARGA JUAL
AlFA 10,000 9,000 20,000 200,000,000
BETA 12,000 11,500 10,000 120,000,000
DELTA 15,000 14,000 25,000 375,000,000
GAMMA 2,000 2,000 5,000 10,000,000

PRODUK JUMLAH PRODUKSI HARGA JUAL/UNIT TOTAL HARGA JUAL BIAYA LANJUTAN
AlFA 10,000 20,000 200,000,000 45,000,000
BETA 12,000 10,000 120,000,000 0
DELTA 15,000 25,000 375,000,000 50,000,000

2. menentukan gross profit

penjualan gamma: Gross gamma
total harga jual 10,000,000 total harga jual
biaya lanjutan 2,000,000 biaya lanjutan
beban pemasaran dan adm 750,000 Gross profit
perkiraan laba 1,000,000
penualan gamma 6,250,000

penjualan produk utama 550,000,000

penjualan by product 6,250,000
total penjualan 556,250,000
joint cost 300,000,000
gross profit 256,250,000

3. membeli semua produk alfa pada tingkat split off sebesae 18000 (tidak dihitung biaya lanjutan)
PRODUK JUMLAH PRODUKSI HARGA JUAL/UNIT TOTAL HARGA JUAL BIAYA LANJUTAN
AlFA 10,000 18,000 180,000,000 0
BETA 12,000 10,000 120,000,000 0
DELTA 15,000 25,000 375,000,000 50,000,000

penjualan produk utama 577,000,000

penjualan by product 6,250,000
total penjualan 583,250,000
joint cost 300,000,000
gross profit 283,250,000
Joint Cost
300,000,000

BIAYA LANJUTAN NILAI HIPOTESIS Nilai produk terjual

45,000,000 155,000,000 135,000,000
0 120,000,000 115,000,000
50,000,000 325,000,000 300,000,000 550,000,000
2,000,000 8,000,000

NILAI HIPOTESIS Alokasi

155,000,000 77,500,000
120,000,000 60,000,000
325,000,000 162,500,000

600,000,000 300,000,000

10,000,000
2,000,000
8,000,000
NILAI HIPOTESIS Alokasi total penjualan
180,000,000 86,400,000 162,000,000
120,000,000 57,600,000 115,000,000
325,000,000 156,000,000 300,000,000
625,000,000 300,000,000 577,000,000
departemen FOH jasa listrik jasa personalia
pemotongan 240,000,000 20,000 3,000
penyelesaian 320,000,000 20,000 4,000
jasa listrik 100,000,000 10,000 1,000
jasa personalia 70,000,000 10,000 500

departemen FOH jasa listrik jasa personalia

pemotongan 240,000,000 40.00% 37.50%
penyelesaian 320,000,000 40.00% 50.00%
jasa listrik 100,000,000 0.00% 12.50%
jasa personalia 70,000,000 20.00% 0.00%
730,000,000 100% 100%

1. metode langsung
FOH sebelum Total pemotongan penyelesaian jasa listrik jasa personalia
didistribusikan 730,000,000 240,000,000 320,000,000 100,000,000 70,000,000
distribusi:
jasa listrik 50,000,000 50,000,000 -100,000,000
jasa personalia 30,000,000 40,000,000 -70,000,000
Total FOH 730,000,000 320,000,000 410,000,000 0 0

2. bertaham, personalia terlebih dahulu

FOH sebelum Total pemotongan penyelesaian jasa personalia jasa listrik
didistribusikan 730,000,000 240,000,000 320,000,000 70,000,000 100,000,000
distribusi:
jasa personalia 26,250,000 35,000,000 -70,000,000 8,750,000
jasa listrik 54,375,000 54,375,000 -108,750,000
Total FOH 730,000,000 320,625,000 409,375,000 0 0
 departemen produksi departeme jasa
A 1,200,000,000 X
B 2,200,000,000 Y
Z
Alokasi FOH
Jasa yang diberikan oleh departemen
Departemen
X Y Z
A - 30% 40%
B 50% 40% 30%
X - 20% -
Y 20% - -
Z 30% 10% -
Marketing - - 20%
General Office - - 10%
100% 100% 100%

X=400.000.000+0,2Y X=480.000.000+0,04X
Y=400.000.000+0,2X 0,96X=480.000.000
Z=200.000.000+0,3X+0,1Y X=500.000.000
X=Y Y=500.000.000
Z=200.000.000+0,4X
Z=200.000.000+0,4(500.000.000)
Z=400.000.000
dep produksi
 Total A B
FOH seb didistribusikan 4,400,000,000 1,200,000,000 2,200,000,000
Distribusi:
X 250,000,000
Y 150,000,000 200,000,000
Z 160,000,000 120,000,000
Total FOH 4,400,000,000 1,510,000,000 2,770,000,000
eparteme jasa
400,000,000
400,000,000
200,000,000

Dep jasa Marketing General Office

X Y Z
400,000,000 400,000,000 200,000,000

-500,000,000 100,000,000 150,000,000

100,000,000 -500,000,000 50,000,000
-400,000,000 80,000,000 40,000,000
0 0 0 80,000,000 40,000,000
 Biasa (m) Khusus (m) Total
Unit yang diproduksi 32,000 4,000
Biaya:
DM/m Rp 30,000.00 Rp 90,000.00
Total Rp 960,000,000.00 Rp 360,000,000.00 Rp 1,320,000,000.00
DL:
Jam/m 2 6
Tarif/jam Rp 20,000.00 Rp 20,000.00
Total jam 64,000 24,000
Total cost Rp 1,280,000,000.00 Rp 480,000,000.00 Rp 1,760,000,000.00
Overhead:
setup related Rp 135,000,000.00
design related Rp 240,000,000.00
factory related Rp 857,000,000.00
Total FOH Rp 1,232,000,000.00
total manufacuring cost Rp 4,312,000,000.00

1. traditional costing
Tarif FOH= Rp1.232.000.000 (total FOH)/88.000 (DLH)= Rp 14,000.00 per DLh

Biasa Spesial Total

DM Rp 960,000,000.00 Rp 360,000,000.00 Rp 1,320,000,000.00
DL Rp 1,280,000,000.00 Rp 480,000,000.00 Rp 1,760,000,000.00
FOH
Rp14.000x64.000 Rp 896,000,000.00
Rp14.000x24.000 Rp 336,000,000.00 Rp 1,232,000,000.00
Total cost 3,136,000,000 1,176,000,000 Rp 4,312,000,000.00
Unit diproduksi 32,000 4,000
Cost per unit Rp 98,000.00 Rp 294,000.00

2. ABC Costing
biasa spesial Total
setup 20 30 50
desain 20 40 60
factory 64,000 24,000 88,000

alokasi
per setup Rp 2,700,000.00
per desain Rp 4,000,000.00
per factory Rp 9,738.64

Biasa Spesial Total

DM Rp 960,000,000.00 Rp 360,000,000.00 Rp 1,320,000,000.00
DL Rp 1,280,000,000.00 Rp 480,000,000.00 Rp 1,760,000,000.00
FOH
20 setup Rp 54,000,000.00
30 setup Rp 81,000,000.00 Rp 135,000,000.00
20 desain Rp 80,000,000.00
40 desain Rp 160,000,000.00 Rp 240,000,000.00
64.000 DLH Rp 623,272,727.27
24.000 DLH Rp 233,727,272.73 Rp 857,000,000.00
Total Cost Rp 2,997,272,727.27 Rp 1,314,727,272.73 Rp 4,312,000,000.00
Unit Diproduksi 32,000 4,000
cost per unit Rp 93,664.77 Rp 328,681.82