NATHASIA WIJAYA - 21210124 - MANAJEMEN A

Elemen Biaya Beban Tetap Beban Variabel/JKL Jenis Biaya

Pekerja Tdk Langsung 4,000,000 450 SVC 729,000
Supervisi 5,500,000 Tetap
Listrik 2,500,000 250 SVC 405,000
Reparasi 4,000,000 400 SVC 648,000
Asuransi 1,500,000 Tetap
Penyusutan 2,500,000 Tetap
Sewa Kantor 4,000,000 Tetap
Perlengkapan 3,700,000 350 SVC 567,000
Lain-lain 1,500,000 200 SVC 324,000
TOTAL 29,200,000 1650
1)
Flexible Budget
Tingkat Kegiatan 1,296 1,458 1,620
Pekerja Tidak langsung 4,583,200 4,656,100 4,729,000
Supervisi 5,500,000 5,500,000 5,500,000
Listrik 2,824,000 2,864,500 2,905,000
Reparasi 4,518,400 4,583,200 4,648,000
Asuransi 1,500,000 1,500,000 1,500,000
Penyusutan 2,500,000 2,500,000 2,500,000
Sewa Kantor 4,000,000 4,000,000 4,000,000
Perlengkapan 4,153,600 4,210,300 4,267,000
Lain-lain 1,759,200 1,791,600 1,824,000
31,338,400 31,605,700 31,873,000
2)
Membuat Varian Anggaran & Varian Kapasitas

a) Varian Kapasitas menganggur (Idle Capasity Variance) = ICV = (KN-KA) x Tarif Tetap
Produksi 1
Kapasitas Normal 1,620
Kapasitas Aktual 1,580
Selisih 40
19,345
ICV Un favorable

b) Varian Pengeluaran (spending Variance) = SV = BOP aktual VS Budget BOP pada kapasitas terpakai
Produksi 1
FOH Aktual 800,000
Budget/kapasitas aktual
Tetap 13,500,000
semi variable 2,607,000
Selisih 16,107,000
Spending Varince (SV) - 15,307,000
Favorable