Anggota Kelompok :

Aza UswatunKasanah 2019104712

Darasuta 2019104764
Fitri Indah Astuti 2019104865
Luh Putu Shanti 2019104834
Joanne Antonia 2019104741
Rut Miranda Lumbantobing 2019104817

Mata Kuliah : Akuntansi Biaya

Dosen Pengampu : Kenny Ardillah S.E., M.Ak., CFP., CSP.
Chapter 7 9th Session
November 10, 2020
 Anggaran Fleksibel, Varians Biaya Langsung, dan Kontrol Manajemen

Konsep Dasar
 Varians merupakan perbedaan antara hasil aktual dan kinerja yang diharapkan
(dianggarkan).
 Manajemen dengan pengecualian yaitu praktik memusatkan perhatian pada area yang
tidak berjalan seperti yang diharapkan (dianggarkan).
 Anggaran dasar (master) didasarkan pada output yang direncanakan pada awal
periode anggaran.
 Varians anggaran statis yaitu perbedaan antara hasil sebenarnya dan jumlah anggaran
statis yang sesuai
 Favorable Variances (Varians yang menguntungkan) artinya memiliki efek
peningkatan pendapatan operasional relatif terhadap jumlah anggaran
 Unfavorable Variances (Varians yang tidak menguntungkan) artinya memiliki efek
penurunan pendapatan operasional relatif terhadap jumlah anggaran

Variances

 Varians dimulai "di bagian atas" dengan analisis Tingkat 0.

 Ini adalah tingkat analisis tertinggi, pandangan super makro dari

hasil operasi.

 Analisis Tingkat 0 tidak lebih dari perbedaan antara pendapatan

operasional aktual dan anggaran statis.

 Analisis lebih lanjut menguraikan (memecah) analisis Tingkat 0

menjadi komponen yang semakin kecil dan lebih kecil.

 Tingkat 1, 2, dan 3 menguji varians Tingkat 0 ke tingkat analisis

yang semakin rinci.
Anggaran Fleksibel
 Anggaran fleksibel adalah menggeser pendapatan yang dianggarkan dan biaya naik
turun berdasarkan hasil operasi aktual (aktivitas)
 Merupakan gabungan aktivitas aktual dan jumlah dolar yang dianggarkan
 Akan memungkinkan untuk mempersiapkan varians tingkat 2 dan 3
 Rumus Varians Harga :

Analisis Level 3, Ilustrasi

Ringkasan Varians
Mendapatkan Harga & Input yang Dianggarkan
 Harga input yang dianggarkan dan jumlah masukan yang dianggarkan dapat diperoleh
dari sejumlah sumber termasuk data masukan aktual dari periode lalu, data dari
perusahaan lain yang memiliki proses dan standar serupa yang dikembangkan oleh
perusahaan itu sendiri.
 Standar adalah harga, biaya atau kuantitas yang ditentukan dengan cermat, yang
digunakan sebagai tolok ukur untuk menilai kinerja.

Varians dan Jurnal Entri

• Setiap varian harus dijurnal.
• Setiap varian memiliki akun sendiri.
• Variabel yang menguntungkan dikredit; varians yang tidak menguntungkan didebit.
• Akun varians umumnya ditutup dengan harga pokok penjualan pada akhir periode,
jika tidak material.

Perhitungan Biaya Standar

• Sasaran atau standar ditetapkan untuk bahan langsung dan tenaga kerja langsung.
• Biaya standar dicatat dalam sistem akuntansi.
• Harga aktual dan jumlah pemakaian dibandingkan dengan standar dan varians dicatat.
 Biaya Standar Bisa Menjadi Alat Berguna
• Varians harga dan efisiensi memberikan umpan balik untuk memulai tindakan
perbaikan.
• Standar digunakan untuk mengendalikan biaya.
• Manajer menggunakan analisis varians untuk mengevaluasi kinerja setelah keputusan
diterapkan.
• Bagian dari program perbaikan berkelanjutan.

E 7-25

Cascade, Inc., produces the basic fillings used in many popular frozen desserts and treats—
vanilla and chocolate ice creams, puddings, meringues, and fudge. Cascade uses standard
costing and carries over no inventory from one month to the next. The ice cream product
group’s results for June 2017 were as follows:

Notes Actual Results Static Bugdet

Unit(Pounds) 460.000 447.000
Revenue $2.626.600 $52.592.600
Variable manufacturing costs 1.651.400 1.564.500
Contribution margin $975.200 $1.028.100

Jeff Geller, the business manager for ice-cream products, is pleased that more pounds of
ice cream were sold than budgeted and that revenues were up. Unfortunately, variable
manufacturing costs went up, too. The bottom line is that contribution margin declined by
$52,900, which is just over 2% of the budgeted revenues of $2,592,600. Overall, Geller
feels that the business is running fine.

1. Calculate the static-budget variance in units, revenues, variable manufacturing costs, and
contribution margin. What percentage is each static-budget variance relative to its static-
budget amount?
2. Break down each static-budget variance into a flexible-budget variance and a sales-
volume variance.
3. Calculate the selling-price variance.
4. Assume the role of management accountant at Cascade. How would you present the
results to Jeff Geller? Should he be more concerned? If so, why?

ANSWER :

1.
 Notes Actual Flexible Flexible Sales Static Static Static
Budget Budget volume Budget Budget Budget
Varianc varianc Varianc Varianc
es es es es as %
Static
Budget
Unit 460.000 - 460.000 13.000 447.000 13.000 2.91%
(Pounds)
Revenues $2.626.6 $41.000 $2.668.0 $75.400 $2.592.6 $34.000 1.31%
00 00 00
Variable 1.651.40 41.400 1.610.00 45.500 1.564.50 86.900 5.55%
manufacturi 0 0 0
ng costs
Contributio $975.200 $82.800 $1.058.0 $29.900 $1.028.1 $52.900 5.15%
n margin 00 00

Flexible budget variances: $82.800 (U), Static budget variances: $52.900 (U) and Sales
volume variances: $29.900 (F)

2.

- Budgeted selling price: $2.592.600 / 447.000 = $5.80 per lbs

Flexible budget revenues: $5.80 per lbs x 460.000 per lbs = $2.668.000

- Budgeted variable manufacturing cost per unit: $1.564.500 / 447.000 = $3.50

per lbs
Flexible budgeted variable manufacturing cost: $3.50 x 460.000 lbs = $1.610.000

3. The selling proce variance, becaused solelu by the difference in actual and
budgeted selling price is the flexible budget variance in revenues = $41.400 (U)

4. The flexible budget variances show that for the actual sales volume of 460.000
pounds, selling price were lower and costs per poudn were higher. The favorable
sales volume variance in revenue helped offset the unfavorable variable cost
variance and shored up the results in June 2017. Jeff Geller should be more
concerned because the static budget variance in contribution margin of $52.900
(U) is actually made up of a favorable sales volume variance in contributuion
margin of $29.900, an unfavorable selling price variances of $41.400 and variable
manufacturing cost per unit of $41.400

E7-26
Sunshine Foods manufactures pumpkin scones. For January 2017, it budgeted to purchase
and use 14,750 pounds of pumpkin at $0.92 a pound. Actual purchases and usage for
January 2017 were 16,000 pounds at $0.85 a pound. Sunshine budgeted for 59,000
pumpkin scones. Actual output was 59,200 pumpkin scones.

1. Compute the flexible-budget variance.

2. Compute the price and efficiency variances.
3. Comment on the results for requirements 1 and 2 and provide a possible explanation
for them.

ANSWER :
1. Key information of Sunshine Foods:
Notes Actual Budgeted
Output units (scones) 59.200 59.000
Input units (Pounds of 16.000 14.750
pumpkin)
Cost per input unit $0.85 $0.92
Sunshine budgets to obtain 3 pumpkin scones from each pound of pumpkin:
Notes Actual Flexible Flexible Sales volume Static budget
results budget budget variances
variance
Pumpkin $13.600 $16 (F) $13.616 $46 (U) $13.570
costs

- 16.000 x $0.85 = $13.600

- 59.200 x 0.25 x $0.92 = $13.616
- 59.000 x 0.25 x $0.92 = $13.570

2.
Actual costs incurred Actual input quantity x Flexible budget (Allowed for
Budgeted price actual output)
$13.600 $14/720 $13.616
Price variances: $1.120 (F), Flexible budget variance: $16 (F), Efficiency variance $1.104
(U)
- 16.000 x $0.85 = $13.600
- 16.000 x $0.92 = $14.720
- 59.200 x 0.25 x $0.92 = $13.616

3. The favorable flexible budget variance of $16 has two offsetting components:

A. Favorable price variance of $1.120 reflects the $0.85 actual purchase cost
being lower than the $0.92 budgeted purchase cost per pounds
B. Unfavorable efficiency variance $1.104 reflects the actual materials yield of
3.70 scones per pound of pumpkin (59.200 / 16.000 = 3.70) being less than the
budgeted yield of 4.00 (59.000 / 14.750 = 4.00). The company used more
pumpkins (materials) to make the scones than was budgeted.