Anda di halaman 1dari 49

4 -1

BAB

Kalkulasi Biaya
Berdasarkan
Aktivitas

4 -2

Objectives
1. Discuss the importance
of unit
After studying
this costs.
2. Describe functional-based
costing
chapter, you should
approaches.
be able to:
3. Explain why functional-based costing
approaches may produce distorted costs.
4. Explain how an activity-based costing system
works for product costing.
continued

4 -3

Objectives
5. Provide a detailed description of how
activities can be grouped into homogeneous
sets to reduce the number of activity rates.
6. Describe activity-based customer and
supplier costing.

4 -4

Unit cost menjadi total biaya


dihubungkan dengan unit yang
diproduksi dibagi oleh banyaknya
unit memproduksi.

Unit cost digunakan untuk-Penilaian Persediaan


Penentuan Pendapatan
Menyediakan input untuk
berbagai keptsn misalnya
penetapan hrg, membuat
atau membeli, dan
menerima / menolak
pesanan khusus

4 -5

Product cost is sering didefinisikan


sebagai penjumlahan BBL, TKL,
dan BOP. Definisi ini digunakan
untuk pelaporan keuangan pihak
eksternal

4 -6

Cost measurement meliputi penentuan


jumlah dolar dr BBL, TKL dan BOP
yg digunakan pada produksi.

4 -7

Proses pengkaitan biaya


dengan unit yg diproduksi
setelah biaya tersebut diukur
disebut cost assignment.

4 -8

Sistem Pengukuran
Dua sistem pengukuran yg digunakan,
yaitu Aktual dan Normal
Actual costing menggunakan by aktual
u/ BBL, TKL dan BOP u/ menentukan
biaya/unit.
Normal costing mengukur by
overhead atas dsr penentuan terlebih
dahulu dan menggunakan by aktual
untuk bahan langsung dan tenaga kerja
langsung.

4 -9

Sistem Pengukuran
Penentuan tarif overhead
ditentukan terlebih dahulu
dihitung dgn rumus:
Overhead yg dianggarkan
Penggunaan aktivitas yg
dianggarkan

4 -10

Examples of Unit-Level Drivers


Unit produksi
Jam TKL

Dollar TKL
Jam Mesin

Dollar BBL

4 -11

Jumlah
Unit

Teoritis
Praktis
diharapkan

Normal

Ukuran Tingkat Aktivitas

4 -12

Functional-Based Costing: Plantwide Rate


By Overhead
Pembebanan Biaya

Penelusuran Langsung

Kelompok Pabrik

Tahap 1:Pembentukan Kelp

Pembebanan Biaya

Penggerak Tingkat Unit

Produk

Tahap 2:Pembebanan Biaya

4 -13

Belring, Inc.
Belring, Inc. memproduksi 2 telepon: telp tanpa
kabel dan reguler. Perush itu memiliki data
estimasi dan data aktual sbb:

BOP yg dianggarkan
$360,000
Aktivitas yg dihrpkan (DLH)100,000
Aktivitas Aktual (DLH)
100,000
Overhead Aktual
$380,000

4 -14

Belring, Inc.
Predetermined
Overhead Rate =

Budgeted (estimated) cost

Predetermined
Overhead Rate =

$360,000

Predetermined
Overhead Rate =

Estimated activity usage

100,000 DLH
$3.60 per DLH

Total overhead yg digunakan


dalam produksi yg aktual
disebut applied overhead
(BOP yg dibebankan).
Overhead rate
Applied
x
=
overhead
Actual activity
output

4 -15

4 -16

Belring, Inc.
Applied
= Overhead rate x Actual activity output
overhead
= $3.60 x 100,000 DLH
= $360,000

4 -17

Per-Unit Cost

Belring, Inc.
Cordless

Regular

$ 78,000

$ 738,000

$3.60 x 10,000

36,000

---

$3.60 x 90,000

---

324,000

Total manufacturing costs

$114,000

$1,062,000

Units produced

10,000

100,000

Unit cost

Prime costs
Overhead costs:

11.40

10.62

Functional-Based Costing Department Rates

4 -18

Overhead Costs
Allocation
Direct Tracing

Assign Costs

Driver Tracing

Department A Pool

Stage One: Pool


Formation

Department B Pool

Assign Costs

Unit-Level Drivers

Assign Costs

Products

Stage Two: Costs


Assigned

Products

Departmental Data

4 -19

Belring, Inc.
Fabrication

Assembly

$252,000

$108,000

Cordless

7,000

3,000

Regular

13,000

77,000

20,000

80,000

Cordless

4,000

1,000

Regular

36,000

9,000

40,000

10,000

Budgeted overhead
Expected and actual usage (dlh):

Expected and actual usage (mh.):

4 -20

Belring, Inc.
Applied
= ($6.30 x actual mh) + ($1.35 x actual dlh)
overhead
= ($6.30 x 40,000) + ($1.35 x 80,000)
= $252,000 + $108,000

= $360,000

4 -21

Belring, Inc.
Per-Unit Cost: Departmental Rates
Cordless

Regular

$ 78,000

$ 738,000

29,250

---

---

330,750

Total manufacturing costs

$107,250

$1,068,750

Units produced

10,000

100,000

Unit cost

Prime costs
Overhead costs:
($6.30 x 4,000) + ($1.35 x 3,000)
($6.30 x 36,000) + (1.35 x 77,000)

10.73

10.69

4 -22

Symptoms of an Outdated
Functional Cost System
1. The outcome of bids is difficult to explain.
2. Competitors prices appear unrealistically low.
3. Products that are difficult to produce show high
profits.
4. Operational managers want to drop products that
appear profitable.
5. Profit margins are difficult to explain.
Continued

4 -23

Symptoms of an Outdated
Functional Cost System
6. The company has a highly profitable niche all to
itself.
7. Customers do not complain about price increases.

8. The accounting department spends a lot of time


supplying cost data for special projects.
9. Some departments are using their own accounting
system.
10. Product costs change because of changes in
financial reporting regulations.

4 -24

Non-unit activity drivers are


factors that measure the
consumption of non-unit
activities by products and other
cost objects.

4 -25

Product diversity means that the


products consume overhead activities
in systematically different proportions.

4 -26

Belring, Inc.
Product-Costing Data
Cordless

Regular

Total

10,000

100,000

110,000

$78,000

$738,000

$816,000

10,000

90,000

100,000

5,000

45,000

50,000

Production runs

20

10

30

Number of moves

60

30

90

Units produced per year


Prime costs
Direct labor hours

Machine hours

Activity Usage
Measures

4 -27

Belring, Inc.
Product-Costing Data
Activity

Activity Cost

Setups

$120,000

Material handling

Machining

60,000

100,000

Testing

80,000

Total

$360,000

Overhead Activities

4 -28

Belring, Inc.
Product Diversity: Consumption Ratios
Overhead
Activity

Setups

Cordless
Phone

0.67

Regular
Phone

Activity
Driver

0.33

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material

handling
Machining
Testing

0.67

0.10

0.10

a 20/30 (cordless) and 10/30 (regular)

4 -29

Belring, Inc.
Product Diversity: Consumption Ratios
Overhead
Activity

Setups

Cordless
Phone

0.67

Regular
Phone

Activity
Driver

0.33

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material

handling
Machining
Testing

0.67

0.10

0.10

b 60/90 (cordless) and 30/90 (regular)

4 -30

Belring, Inc.
Product Diversity: Consumption Ratios
Overhead
Activity

Setups

Cordless
Phone

0.67

Regular
Phone

Activity
Driver

0.33

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material

handling
Machining
Testing

0.67

0.10

0.10

c 5,000/50,000 (cordless) and 45,000/50,000 (regular)

4 -31

Belring, Inc.
Product Diversity: Consumption Ratios
Overhead
Activity

Setups

Cordless
Phone

0.67

Regular
Phone

Activity
Driver

0.33

Production runs

0.33

Number of moves

0.90

Machine hours

0.90

Direct labor hours

Material

handling
Machining
Testing

0.67

0.10

0.10

d 10,000/100,000 (cordless) and 90,000/100,000 (regular)

4 -32

Belring, Inc.
Activity Rates
Setup rate:

$120,000/30 =$4,000 per run

Material-handling
rate:

$60,000/90 = $666.67 per move


Machining rate:

$100,000/50,000 = $2 per MH

Testing rate:

$80,000/100,000 = $0.80 per DLH

4 -33

Belring, Inc.
Activity Rates
Cordless
$4,000
$ 78,000
x
$667
20
x
$2
60
x
80,000
$0.80
5,000
x
40,000
10,000
10,000

Regular
$4,000
$ 738,000
x
$667
10
x
$2
30
x
40,000
$0.80
45,000
x
20,000
90,000
90,000

8,000

72,000

$216,000

$ 960,000

Units produced

10,000

100,000

Unit cost (total costs/units)

Prime costs
Overhead costs:
Setups
Material handling
Machining
Testing
Total manufacturing costs

21.60

9.60

4 -34

Belring, Inc.
Comparison of Unit Costs
Cordless

Regular

$11.40

$10.62

Departmental rate

10.73

10.69

Activity rate

21.60

9.60

Plantwide rate

4 -35

ABC: Two-Stage Assignment


Cost of Resources

Driver
Tracing

Assign Costs
Activities

Driver
Tracing

Assign Costs
Products

Driver
Tracing

4 -36

A secondary activity is
A primary activity is one
one that is consumed by
that is consumed by a
other primary and
product or customer.
secondary activities.

4 -37

Resource drivers are


factors that measure the
consumption of
resources by activities.

4 -38

Classification of Activities
Unit-level activities are those that are performed each
time a unit is produced.

Examples: Power and machine hours are used


each time a unit is produced. Direct
materials and direct labor activities are
also unit-level activities, even though
they are not overhead costs.

4 -39

Classification of Activities
Batch-level activities are those that are performed
each time a batch of products is produced.

Examples: Setups, inspections, production


scheduling, and material handling.

4 -40

Classification of Activities
Product-level (sustaining) activities are those that are
performed as needed to support the various products
produced by a company. These activities consume inputs that
develop products or allow products to be produced and sold.
Examples: Engineering changes, process engineering, and
expediting.

4 -41

Classification of Activities
Facility-level activities are those that sustain a
factory's general manufacturing processes.

Examples: Plant management, landscaping,


maintenance, security, property
taxes, and plant depreciation.

4 -42

A1

A2

A3

A4

A5

Activit
y Level
Filter

Unit Level

Batch Level

Product Level

Driver
Filter

Driver
Filter

Driver
Filter

Set 1

Set 2

Set 3

Set 4

Set 5

Set 6

Facility Level

Set 7

4 -43

Customer
Costing versus
Product Costing

4 -44

Example
Large Customer Ten Smaller Customers
(50% of sales)
(50% of sales)

Units purchased
Orders placed
Number of sales calls
Manufacturing cost
Order-filling costs
allocated
Sales-force costs
allocated

500,000

500,000

200

10

210

$3,000,000

$3,000,000

$202,000

$202,000

$110,000

$110,000

4 -45

Example
The purchasing manager uses two suppliers,
Murray Inc. and Plata Associates, as the source of
two machine parts: Part A1 and Part B2.
Activity
Repairing products

Costs
$800,000

Expending products

200,000

4 -46

Example

Unit purchase price


Units purchased
Failed units

Late shipments

Murray Inc.
Part A 1 Part B2
$20
$52
80,000
40,000
1,600
380

60

40

Plata Associates
Part A 1 Part B2
$24
$56
10,000
10,000
10
10

Repair rate = $800,000 2,000 = $400 per failed part


Expediting rate = $200,000 100 = $2,000 per late
(1,600 + 380 + 10 + 10)
delivery
60 + 40

4 -47

Example
Murray Inc.
Part A 1
Part B2
Purchase cost
$1,600,000 $2,080,000
Repairing products 640,000
152,000
Expediting products 120,000
80,000

Plata Associates
Part A 1 Part B2
$240,000 $560,000
4,000
4,000

Total costs
Units

$2,360,000 $2,312,000
80,000 40,000

$244,000
10,000

$564,000
10,000

Total unit cost

29.50

57.80

24.40

56.40

4 -48

Chapter Four

The End

4 -49

Anda mungkin juga menyukai