MODUL 7

TATA HITUNG ONGKOS

REVIEW & CASES

Case Study
1. Biaya, Kemampuan Menelusuri dan Penetapan Harga. Manajer jasa makanan
dari Too-Simple Hotel merencanakan struktur harga baru untuk jasa layanan
kamar. Telah ditentukan bahwa biaya hotel untuk segelas jus jeruk adalah $0,20.
Untuk memberikan margin laba normal sebesar 75% dari penjualan, harus
dikenakan harga jual sebesar $0,80. Laba yang didapat adalah $0,80 - $0,20
atau $0,60, yang merupakan 75% dari harga jual sebesar $0,80.
Untuk item-item menu yang diantarkan oleh layanan kamar, harga yang lebih
tinggi akan dikenakan untuk menutup biaya antaran ke kamar tamu. Biaya
antaran adalah $0,60 (belum termasuk biaya dari menu yang diantarkan). Untuk
memperoleh laba normal, tambahan pendapatan rata-rata sebesar $2,40 harus
diperoleh dari setiap antaran. Laba yang didapat adalah $2,40 - $0,60 atau
$1,80, yang merupakan 75% dari pendapatan antaran.
Manajer jasa makanan mengestimasikan bahwa rata-rata antaran berkisar
antara 2 item, jadi $1,20, atau separuh dari pendapatan antaran total $2,40, akan
ditambahkan ke harga dari setiap menu layanan kamar. Dengan demikian harga
satu gelas jus jeruk menjadi $0,80 + $1,20, atau $2,00.

Diminta:
Jawab pertanyaan berikut ini:
a. Berapa persen margin laba atas penjualan akan diperoleh dari pesanan
layanan kamar yang terdiri atas empat gelas jus jeruk?
b. Berapa persen margin laba atas penjualan akan diperoleh dari pesanan
layanan kamar yang terdiri atas satu gelas jus jeruk?
c. Apa yang dijadikan objek biaya oleh manajer jasa makanan dalam
menetapkan harga layanan kamar?
d. Apa perbaikan definisi dari objek biaya yang akan memberikan margin laba
yang diinginkan yaitu 75% dari penjualan?

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 e. Menggunakan perbaikan yang didefinisikan di pertanyaan (d), hitung kembali
persentase margin laba untuk pertanyaan (a) dan pertanyaan (b).
f. Apa implikasi kompetitif dari struktur harga yang direncanakan oleh manajer
jasa makanan, dibandingkan dengan struktur harga yang telah diperbaiki?

2. Objek Biaya dan Kemampuan Menelusuri. CCN Company memproduksi lebih

dari 100 variasi yang berbeda atas produk dasarnya dan telah mengeluarkan
$250,000 untuk menyempurnakan variasi terbaru, Zeggo, sampai ke titik mulai
produksi. Jumlah ini termasuk biaya usaha perbaikan desain rutin, pengujian,
modifikasi lini perakitan dan pelatihan.
Produksi Zeggo akan menggunakan lini perakitan yang sama dengan
beberapa variasi produk CCN yang lain, tetapi hanya satu variasi yang dapat
diproduksi di lini itu pada suatu waktu. Setiap variasi membutuhkan persiapan
yang berbeda dari mesin-mesin di lini itu. Untuk memulai satu batch Zeggo,
mesin di lini tersebut harus dipersiapkan dengan biaya $1,000.
Setiap unit Zeggo yang diproduksi menghasilkan biaya $5 yang ditelusuri
langsung oleh sistem akuntansi biaya CCN ke unit produk, ditambah $1 biaya
yang dapat ditelusuri (tetapi hanya dengan tingkat kesulitan tinggi). Sistem CCN
mengklasifikasikan $1 sebagai biaya tidak langsung.
Sistem akuntansi biaya CCN mengalokasikan sebagian dari biaya overhead
pabrik ke setiap unit yang diproduksi; jumlah biaya overhead ini termasuk alokasi
dari semua biaya manufaktur yang tidak secara langsung dapat ditelusuri ke
produk. Setiap unit Zeggo akan dialokasikan biaya overhead pabrik sebesar $10.

Diminta:
Jawab pertanyaan berikut ini:
a. Sebutkan setiap objek biaya dimana sejumlah biaya diidentifikasikan dalam
informasi yang diberikan diatas, dan tentukan jumlah biaya untuk setiap objek
biaya.
b. Selain objek biaya yang disebutkan di pertanyaan (a), sebutkan item-item lain
yang disebutkan dalam kasus yang dapat digunakan sebagai objek biaya
untuk tujuan lain. Untuk setiap objek biaya, deskripsikan tujuan yang dapat
dicapai oleh objek biaya tersebut.

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 c. Hitung total biaya yang diperkirakan akan dihasilkan dari produksi satu batch
pertama Zeggo, yang terdiri atas 300 unit.
d. CCN merencanakan untuk memproduksi satu unit lagi Zeggo. Tidak ada
persiapan yang diperlukan, karena lini produksi baru saja selesai
memproduksi Zeggo. Tentukan jumlah biaya yang diperkirakan akan
diakibatkan oleh produksi tambahan satu unit Zeggo.
e. Tentukan total biaya yang akan dilaporkan oleh sistem akuntansi biaya CCN
untuk batch sebesar 300 unit yang disebutkan dalam pertanyaan (c).
(Jawaban anda seharusnya lebih besar daripada jawaban di pertanyaan (c)).
f. Tentukan biaya yang akan dilaporkan oleh sistem akuntansi biaya CCN untuk
tambahan satu unit yang disebutkan di pertanyaan (d). (Jawaban anda
seharusnya lebih besar daripada jawaban di pertanyaan (c)).
g. Jelaskan mengapa hasil dari pertanyaan (e) dan pertanyaan (f) lebih besar
dibandingkan dengan hasil dari pertanyaan (c) dan pertanyaan (d). Secara
spesifik:
- Jenis aktivitas apa yang biayanya dimasukkan dalam jumlah yang
dilaporkan oleh sistem akuntansi biaya tetapi tidak berasal dari
produksi satu batch atau satu unit Zeggo?
- Selain dari biaya aktivitas, jenis biaya apalagi yang menyebabkan
perbedaan? Berikan contoh.

Jawab
1. a. Omzet = $8.00
Modal = $1.40 -
Profit = $6.60
Prosentase laba = 6.6 / 8 = 83%
b. Omzet = $2.00
Modal = $0.80 -
Profit = $1.20
Prosentase laba = 1.2 / 2 = 60%
c. Objek Biaya = Produk
d. Objek Biaya = Aktivitas
e. Omzet = $5.60
Modal = $1.40 -

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 Profit = $4.20
Prosentase laba = 4.2 / 5.6 = 75%
Omzet = $3.20
Modal = $0.80 -
Profit = $2.40
Prosentase laba = 2.4 / 3.2 = 75%
f. Bila dibandingkan dengan struktur harga yang baru, struktur harga yang ditetapkan
oleh manajer bisa menyebabkan konsumen merasa produk makanan/minuman
hotel tersebut terlalu mahal sehingga dapat menurunkan omzet penjualan.

2. a. Objek biaya = Biaya Tetap dan Biaya Variabel

Biaya Tetap = $1,000
Biaya Variabel:
Biaya Utama = $ 5.00
Biaya Konversi = $11.00 +
$16.00
b. Biaya R&D = $250,000
Biaya ini adalah biaya untuk usaha perbaikan desain rutin, pengujian, modifikasi
lini perakitandan pelatihan model terbaru Zeggo.
c. Total biaya untuk produksi 300 unit Zeggo:
Tetap = $1,000
Variabel = $4,800 +
Total = $5,800
d. Biaya produksi untuk tambahan satu unit Zeggo = $16
e. Total Biaya yang dilaporkan untuk produksi 300 unit Zeggo:
R&D = $250,000
Tetap =$ 1,000
Variabel = $ 4,800 +
Total = $255,800
f. Biaya produksi yang dilaporkan untuk tambahan satu unit Zeggo:
Tetap = $1,000
Variabel = $ 16 +
Total = $1,016
g. - Aktivitas R&D dan persiapan lini produksi. Contoh: Biaya desain, modifikasi, dll.

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 - Biaya non-produksi. Contoh: Biaya pemasaran, administrasi, dll.

Case Study

Georgia-Pacific Corp.

Introduction
Georgia-Pacific Corp., headquartered in Atlanta, Georgia, is one of the world’s biggest
forest products companies. Founded in 1927 as a hardwood lumber wholesaler in
Augusta, Georgia, Georgia-Pacific has grown rapidly through expansions and
acquisitions to become a leading integrated manufacturer and distributor of pulp, paper,
and building products.

It had net sales of $12.665 billion and net income of $365 million in 2005. It employs
roughly 60,000 people and owns and manages millions of acres of timberland in North
America. Georgia-Pacific is committed to improving the quality of air and water, to using
solid waste for products and energy to conserve natural resources, and to managing and
renewing forests in ways that protect the environmental quality of our timberland
resources and meet the demands of the marketplace.

Georgia-Pacific’s history is one of constant growth-by acquiring various companies and

by investing in new technologies and manufacturing processes. Growth is a major factor
in both capacity expansions and facility location decisions at Georgia-Pacific. This case
study focuses on capacity planning at Georgia-Pacific Corp., a company that has
undergone phenomenal growth. This case illustrates the importance of growth and its
linkage to the environment.

Operations at Georgia-Pacific Corp.

Georgia-Pacific’s 1990 merger with Great Northern Nekoosa Corp. made it one of the
nation’s leading forest products companies. It successfully integrated the Georgia-Pacific
and Great Northern Nekoosa operations and reorganized its pulp and paper business. In
addition, the company’s building products business produced operating profits despite

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 difficult industry and economic conditions and higher interest costs. Their lines of
business are:

Pulp and Paper

The company produces container board and packaging, fax and computer papers,
market pulp, tissue, ground-wood papers, and envelopes at 108 facilities in US and 1 in
Canada. Georgia-Pacific’s annual paper and paperboard capacity of 7.1 million tons
represents about 8 percent of the total annual capacity in the US. The company also
produces 1.8 million tons of market pulp each year for shipment worldwide and is one of
the country’s biggest paper distributors, with 82 outlets in 32 states.

Georgia-Pacific uses the latest advances in technology to make its production

operations more efficient. Computers at its paper mills help it trim multi-tons paper rolls
into smaller rolls for less waste. Lasers and computers in its sawmills determine how to
cut logs for maximum yields, and thin saws produce more lumber and less sawdust.
Laser sensors, computerized controls, and other technological advances installed in its
plywood plants allow it to peel the most veneer possible from each log. The company
continually invests in new, advanced equipment or in improving existing equipment to
make sure that customers receive high-quality products. It also invests both time and
money in training employees to apply proven quality control techniques.

Pulp and paper product sales for 2005 by major product lines were as follows:

% of Sales in
Sales Category
Sales $ Million
Containerboard & packaging 36% $2,440
Fax & computer paper 20% 1,360
Market pulp 12% 779
Tissue 11% 719
Ground-wood papers 5% 305
Paper distribution & envelopes 15% 1,027
Other 1% 72
Total $6,702

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 Building Products
Georgia-Pacific is one of the nation’s leading manufacturers and distributors of building
products. The company produces plywood, oriented strand-board and other wood
panels, lumber, gypsum products, roofing, chemicals, and other products at 153 facilities
located throughout the US. Georgia-Pacific sells most of its building products through its
distribution division, which operates 143 distribution centers in forty-five states. In
addition, the distribution centers purchase a variety of items from other manufacturers to
supplement the company’s production and offer a broader line of building products.

Building products sales for 2005 by major product line were as follows:

% of Sales in
Sales Category
Sales $ Million
Wood panels 39% $2,296
Lumber 33% 1,966
Gypsum products 5% 270
Chemicals 4% 247
Roofing 3% 192
Other 16% 952
Total $5,923

Timber and Timberlands

Georgia-Pacific owns millions of acres of timberland, most of it near the company’s
manufacturing facilities. Georgia-Pacific’s fee timberlands (leased timberlands) and other
timber controlled by another party supply a substantial portion of the company’s wood
fiber requirements.

Capacity Planning
The capacity planning process at Georgia-Pacific, which bases changes in capacity
and the timing of the changes primarily on:
 Market conditions: As markets grow, Georgia-Pacific increases its production
capacity to meet the demands.

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  Technology: Changes in technology mean that the company can increase its
production capacity with only minor equipment changes.
 Equipment: Georgia-Pacific uses improvements in existing equipment, or installs
new equipment, to achieve significant increases in production capacity.

As an example, the specific major factors Georgia-Pacific considered in deciding

whether to buy and expand the sawmill in Florida were:
 Market conditions: This location gave Georgia-Pacific a distinct advantage over
its major competitors by positioning it closer to major Florida markets. Because of
the rapid population growth in Florida and the boom in home construction, market
conditions for a plant were excellent.
 Raw materials: The company owned forests in the area, which also had other
stands of privately owned timber.
 Environment: The company judged this site, as opposed to alternates, to be
environmentally clean, based on a rigorous environmental assessment. Florida
has stringent environmental rules that make it more difficult to build a new plant
than to purchase a clean existing plan.
 Economics: The company’s analysis of its return on the investment necessary to
make changes and build new facilities showed that buying and expanding the
sawmill would be economically viable.
 Labor: Georgia-Pacific’s nearby facility meant that the sawmill could draw on a
nucleus of trained personnel.
 Equipment: The existing saw mill had much of the basic equipment Georgia-
Pacific required for the operation; it was on a railroad spur and close to a good
road system and electricity facilities.
Overall the mill offered excellent potential for capacity expansion. Georgia-Pacific
expanded the sawmill in 1998, and it has contributed greatly to the company’s
success since that time.

Conclusion
Increases in production capacity and the acquisition or building of new production
facilities are a way of life at Georgia-Pacific, because it emphasizes growth. Overall, the
company operates in a team fashion by soliciting suggestions and obtaining information
from a number of sources and people. It then evaluates potential capacity increases or

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 potential new plant sites by using a checklist of major factors. Decisions in these areas
are always made with the goal of contributing to the company’s growth, and market
demand is an overriding consideration. Environmental considerations are also important,
because the company is totally dependent on natural resources, most notably timber, for
its existence. Labor, equipment, and technology also are important factors in any
decision. The experience and judgment of its management personnel are keys to its
successfully increasing capacity and locating new production facilities.

Discuss the major factors Georgia-Pacific used to make its capacity expansion
decision! What other factors might the company have to consider?

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