1 Actual Static-Budget Static

Results Variance (U) Budget

Unit Sold 12000 -3000 15000
Revenue Rp252,000 -Rp48,000 Rp300,000
Variable Cost Rp84,000 Rp36,000 Rp120,000
Contribution Margin Rp168,000 -Rp12,000 Rp180,000
Fixed Costs Rp150,000 -Rp5,000 Rp145,000
Operating Income Rp18,000 -Rp17,000 Rp35,000

2 Actual Flexible-Budget Flexible Sales Volume

Results Variance Budget Variance
Unit Sold 12000 0 12000 -3000
Revenue Rp252,000 Rp12,000 240000 -Rp60,000
Variable Cost Rp84,000 Rp12,000 96000 Rp24,000
Contribution Margin Rp168,000 Rp24,000 144000 -Rp36,000
Fixed Costs Rp150,000 -Rp5,000 Rp145,000 Rp0
Operating Income Rp18,000 Rp19,000 -Rp1,000 -Rp36,000

-Rp17,000 static budget variace

3 Sebab analis menggunakan flexible budget variance lebih memperbandingkan hasil aktual dengan flexible budget ya
mendekati kenyataan ketimbang static budget yang lebih beriorientasi pada perencanaan
 Static
Budget
15000
Rp300,000
Rp120,000
Rp180,000
Rp145,000
Rp35,000

il aktual dengan flexible budget yang cenderung semi

ncanaan
 Flexible-
Actual Flexible Sales Volume
1&2 Budget Static Budget
Results Variances Budget Variance

Unit Sold 350000 0 350000 15000 335000

Revenue Rp2,012,500 -Rp52,500 Rp2,065,000 Rp88,500 Rp1,976,500
Variable Cost Rp1,137,500 -Rp52,500 Rp1,085,000 -Rp46,500 Rp1,038,500
Contribution Margin Rp875,000 -Rp105,000 Rp980,000 Rp42,000 Rp938,000

-Rp63,000 static budget

variace

3 -Rp52,500

4 Adler harus memberikan perhatian yang lebih serius terhadap Static-Budget Variance yang menunjukkan Rp 63.000
selling price nya ditingkatkan sebab meski jumlah aktual yang terjual sudah lebih banyak dari yang dianggarkan nam
rendah
 Static
Budget
Variable
15000
Rp36,000
-Rp99,000
-Rp63,000

yang menunjukkan Rp 63.000(U). Untuk mengatasinya sebaiknya harga

yak dari yang dianggarkan namun menghaslkan pendapatan yang lebih
 Flexible- Flexible Sales
Actual Static
Budget Volume
Results Budget Variance Budget
1 Variances
Pumpkin Cost Rp13,120 Rp408 Rp13,528 -Rp178 Rp13,350

2 Actual Cost Flexible

Incurred Budget

Rp13,120 Rp14,240 Rp13,528

Price Rp1,120
Variance
Efficiency -Rp712
Variance

Flexible-
Budget Rp408
Variance

3 Flexible Budget-Variance secara umum mengalami keuntungan sebesar 408, namun bila ditelaah price variance me
sementara efficiency variance mengalami kerugian sebesar 712
a ditelaah price variance memberikan keuntungan sebesar 1.120
 Actual Price Act. Qty x Efficiency Flexible
1 Budg.
Results Variance Variance Budget
Price
Units 450 0 450 0 450
Direct Materials Rp13,338 -Rp1,710 Rp11,628 -Rp918 Rp10,710
Direct Labor Rp5,535 -Rp67.5 Rp5,467.5 Rp364.5 Rp5,832
Total Price Variance -Rp1,777.5
Total Efficiency Variance -Rp553.5

Total Flexible-Budget Variance for both input -Rp2,331.0

Total Flexible-Budget cost of direct materials and direct labor Rp16,542
Total Flexible-Budget Variance as % of total flexible-budget costs 14.09%

Actual Price Act. Qty x Efficiency Flexible

2 Budg.
Results Variance Variance Budget
Price
Units 450 0 450 0 450
Direct Materials Rp12,414 -Rp1,019 Rp11,395 -Rp685 Rp10,710
Direct Man. Labor Rp5,424 Rp43.2 Rp5,467.5 Rp364.5 Rp5,832
Total Price Variance -Rp975.7
Total Efficiency Variance -Rp320.9

Total Flexible-Budget Variance for both input -Rp1,296.6

Total Flexible-Budget cost of direct materials and direct labor Rp16,542
Total Flexible-Budget Variance as % of total flexible-budget costs 7.84%

3 SallyMay harus melanjutkan penggunaan new material sebab menghasilkan 7,84% variance ketimpang menggun
menghasilkan variance sebesar 14,09%
nce ketimpang menggunakan metode yang lama
1 Direct Materials Direct Manufacturing Labor

Actual Cost Flexible Actual Cost Flexible

Incurred Budget Incurred Budget

Rp465,000 Rp450,000 Rp443,250 Rp154,350 Rp147,000 Rp147,750

Price -Rp15,000 Price -Rp7,350

Variance Variance
Efficiency -Rp6,750 Efficiency Rp750
Variance Variance

2 Direct Material Control Rp450,000

Direct Material Price Variance Rp15,000
A/P or Cash Control Rp465,000

Work-in-Process Control Rp443,250

Direct Material Control Rp441,248
Direct Material Price Variance Rp2,002

Work-in-Process Control Rp147,750

Direct Manuf. Labor Price Variance Rp7,350
Wages Payable Control Rp154,350
Direct Manuf. Labor Effi. Variance Rp750

3 Direct Material dan Direct Man. Labor menunjukkan situasi yang tidak menguntungkan dibandingkan biaya semi-budget
Namun hasil yang kontras didapat ketika direct material dan direct man. Labor pada tingkat eff. Variance di mana pada d

4 Untuk memperjelas tanggungjawab yang diemban oleh tiap sektor

ndingkan biaya semi-budget sebab biaya yang terjadi lebih tinggi dari yang dianggarkan
eff. Variance di mana pada direct material mengalami kerugian sementara di direct man. Labor mengalami keuntungan
1 Revenue (8200 x 0,8% x 145.000)
Variable Costs:
Proffesional Labor (8 x 45 x 8.200)
Credit Verification (100 x 8.200)
Federal documentation fees (120 x 8.200)
Courier services (50 x 8.200)
Total Variable Cost
Contribution Margin
Fixed Administrative Costs
Fixed Technology Cost
Operating Income

Flexible-
2 Budget Flexible Sales Volume
Actual Results Variance Budget Variance
Loans 12000 0 12000 -3000
Revenue Rp13,284,000 Rp1,394,000 Rp11,890,000 Rp2,378,000
Variable Costs:
Proffesional Labor Rp4,868,750 -Rp1,178,750 Rp3,690,000 -Rp738,000
Credit Verification Rp1,025,000 Rp0 Rp1,025,000 -Rp205,000
Federal documentation fees Rp1,281,250 -Rp51,250 Rp1,230,000 -Rp246,000
Courier services Rp553,500 -Rp41,000 Rp512,500 -Rp102,500
Total Variable Cost Rp7,728,500 -Rp1,271,000 Rp6,457,500 -Rp1,291,500
Contribution Margin Rp5,555,500 Rp123,000 Rp5,432,500 Rp1,086,500
Fixed Administrative Costs Rp945,000 -Rp145,000 Rp800,000 Rp0
Fixed Technology Cost Rp1,415,000 -Rp115,000 Rp1,300,000 Rp0
Operating Income Rp3,195,500 -Rp137,000 Rp3,332,500 Rp1,086,500

Rp949,500 Static Budget-

Variance

3 Actual Cost Incurred Flexible

Budget

Rp4,868,750 Rp4,381,875 Rp3,690,000

Price Variance -Rp486,875

-Rp691,875
Efficiency Variance

Flexible-Budget Variance -Rp1,178,750

4 Staff profesional harus meningkatkan jumlah pinjaman dari yang sebelumnya 8200 menjadi 10250 serta anggaran
ditingkatkan menjadi Rp 162.000 dengan melakukan kedua tindakan itu pendapatan akan meningkat dari Rp 9.152
 Rp9,512,000

Rp2,952,000
Rp820,000
Rp984,000
Rp410,000
Rp5,166,000
Rp4,346,000
Rp800,000
Rp1,300,000
Rp2,246,000

Static Budget
15000
Rp9,512,000

Rp2,952,000
Rp820,000
Rp984,000
Rp410,000
Rp5,166,000
Rp4,346,000
Rp800,000
Rp1,300,000
Rp2,246,000

145000

jadi 10250 serta anggaran yang sebelumnya berjumlah Rp 145.000

an meningkat dari Rp 9.152.000 menjadi Rp 13.284.000