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Kos Standard

Analisis Sisihan Bahan,


Buruh & Overhed

Menetapkan Kos Standard


Standard praktikal mestilah
ditetapkan pada tahap semasa
yang mampu dicapai dgn usaha
yg munasabah dan cekap.

McGraw-Hill/Irwin

Pengurus
pengeluaran

The McGraw-Hill Companies, Inc.

Menetapkan Kos Standard


Standard
Ideal tidak realistik dan
sukar dicapai sebab
berdasarkan keadaan
dimana tiada kecacatan
dan pembaziran. Akan
melemahkan semangat
pekerja.

McGraw-Hill/Irwin

Pengurus Sumber
Manusia The McGraw-Hill Companies, Inc.

Standard vs. Belanjawan

Adakah standard
sama dgn
belanjawan?
Belanjawan utk kos
keseluruhan.
McGraw-Hill/Irwin

Standard ialah kos


se unit.
Standard kerap
digunakan dlm
menyediakan
belanjawan.

The McGraw-Hill Companies, Inc.

Sisihan Kos Standard


Sisihan Kos Standard

Sisihan Harga

Perbezaan di antara
harga sebenar dan
harga standard
McGraw-Hill/Irwin

Sisihan Kuantiti

Perbezaan di antara
kuantiti sebenar dan
kuantiti standard

The McGraw-Hill Companies, Inc.

Model Umum Untuk


Analisis Sisihan
Actual Quantity

Actual Price

Actual Quantity

Standard Price

Price Variance

Standard Quantity

Standard Price

Quantity Variance

Standard price ialah amaun yg sepatutnya


dibayar utk sumber yg diperolehi.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Model Umum Untuk


Analisis Sisihan
Actual Quantity

Actual Price

Actual Quantity

Standard Price

Standard Quantity

Standard Price

Price Variance
Quantity Variance
Standard quantity ialah kuantiti dibenarkan
utk output sebenar barangan.
Input Standard se unit keluaran kali bilangan
pengeluaran barangan.
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Model Umum Untuk


Analisis Sisihan
Actual Quantity

Actual Price

Actual Quantity

Standard Price

Standard Quantity

Standard Price

Price Variance
(Sisihan Harga)

Quantity Variance
(Sisihan Kuantiti)

AQ(AP - SP)

SP(AQ - SQ)

AQ = Actual Quantity
AP = Actual Price
McGraw-Hill/Irwin

SP = Standard Price
SQ = Standard Quantity

The McGraw-Hill Companies, Inc.

Sisihan Bahan
Contoh
Glacier Peak Outfitters has the following
direct material standard for the fiberfill in its
mountain parka.
0.1 kg. of fiberfill per parka at $5.00 per kg.

Last month 210 kgs of fiberfill were


purchased and used to make 2,000 parkas.
The material cost a total of $1,029.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Bahan
Ringkasan
Actual Quantity

Actual Price
210 kgs.

$4.90 per kg.

Actual Quantity

Standard Price
210 kgs.
kgs
$1,029 210
$5.00per
perkg
kg.
= $4.90

= $1,029

Price variance
$21 favorable

McGraw-Hill/Irwin

= $1,050

Standard Quantity

Standard Price
200 kgs.

$5.00 per kg.


= $1,000

Quantity variance
$50 unfavorable

The McGraw-Hill Companies, Inc.

Sisihan Bahan
Ringkasan
Actual Quantity

Actual Price

Actual Quantity

Standard Price

Standard Quantity

Standard Price

210 kgs.
210 kgs.
200 kgs.

0.1 kg per parka 2,000 parkas


$4.90 per kg.
$5.00
$5.00 per kg.
= 200 per
kgs kg.
= $1,029

Price variance
$21 favorable

McGraw-Hill/Irwin

= $1,050

= $1,000

Quantity variance
$50 unfavorable

The McGraw-Hill Companies, Inc.

Nota: Penggunaan formula


Sisihan Harga Bahan
MPV = AQ (AP - SP)
= 210 kgs ($4.90/kg - $5.00/kg)
= 210 kgs (-$0.10/kg)
= $21 F

Sisihan Kuantiti Bahan


MQV = SP (AQ - SQ)
= $5.00/kg (210 kgs-(0.1 kg/parka 2,000 parkas))
= $5.00/kg (210 kgs - 200 kgs)
= $5.00/kg (10 kgs)
= $50 U
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh
Suppose
Suppose only
only 190
190 kgs
kgs of
of fiberfill
fiberfill were
were used
used to
to
make
make 2,000
2,000 parkas.
parkas. What
What is
is the
the materials
materials
quantity
quantity variance?
variance? Remember
Remember that
that the
the
standards
standards call
call for
for 0.1
0.1 kg
kg of
of fiberfill
fiberfill per
per parka
parka at
at aa
cost
cost of
of $5
$5 per
per kg
kg of
of fiberfill.
fiberfill.
a.
a. $50
$50 FF
b.
$50
SP
b.MQV
$50= U
U (AQ - SQ)
= $5.00/kg (190 kgs-(0.1 kg/parka 2,000 parkas))
c.
FF
c. $100
$100
= $5.00/kg
(190 kgs - 200 kgs)
= $5.00/kg
(-10 kgs)
d.
U
d. $100
$100
U
= $50 F
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Bahan
Contoh

Zippy

Hanson Inc. has the following direct material


standard to manufacture one Zippy:
1.5 pounds per Zippy at $4.00 per pound

Last week 1,700 pounds of material were


purchased and used to make 1,000 Zippies.
The material cost a total of $6,630.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Bahan
Ringkasan
Actual Quantity

Actual Price

Actual Quantity

Standard Price

Zippy

Standard Quantity

Standard Price

1,700 lbs.

$3.90 per lb.

1,700 lbs.

$4.00 per lb.

1,500 lbs.

$4.00 per lb.

= $6,630

= $ 6,800

= $6,000

Price variance
$170 favorable
McGraw-Hill/Irwin

Quantity variance
$800 unfavorable

The McGraw-Hill Companies, Inc.

Sisihan Bahan

Hanson beli dan guna


1,700 paun. Bagaimana
sisihan dikira jika
amaun beli berbeza
dengan yg digunakan?

McGraw-Hill/Irwin

Sisihan harga dikira


atas kuantiti
keseluruhan yg dibeli.
Sisihan kuantiti dikira
hanya atas kuantiti yg
digunakan sahaja.

The McGraw-Hill Companies, Inc.

Sisihan Bahan
(sambungan)

Zippy

Hanson Inc. has the following material


standard to manufacture one Zippy:
1.5 pounds per Zippy at $4.00 per pound

Last week 2,800 pounds of material were


purchased at a total cost of $10,920, and
1,700 pounds were used to make 1,000
Zippies.
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Bahan
(sambungan)
Actual Quantity
Purchased

Actual Quantity
Purchased

2,800Price
lbs.
Actual

$3.90 per lb.

2,800 lbs.
Standard
Price

$4.00 per lb.

= $10,920

= $11,200

Price variance
$280 favorable
McGraw-Hill/Irwin

Zippy

Price variance increases


because quantity
purchased increases.

The McGraw-Hill Companies, Inc.

Sisihan Bahan
(sambungan)
Quantity

Actual Quantity
Used

Standard Price
1,700 lbs.

$4.00 per lb.


= $6,800

Quantity variance is
unchanged because
actual and standard
quantities are unchanged.
McGraw-Hill/Irwin

Zippy

Standard

Standard Price
1,500 lbs.

$4.00 per lb.


= $6,000

Quantity variance
$800 unfavorable

The McGraw-Hill Companies, Inc.

Nota
Materials variances:
Material price variance
MPV = AQ (AP - SP)
Material quantity variance
MQV = SP (AQ - SQ)

Labor variances:
Labor rate variance
LRV = AH (AR - SR)
Labor efficiency variance
LEV = SR (AH - SH)

McGraw-Hill/Irwin

Actual hours
Actual rate
Standard rate
Standard hours allowed
for the actual good output

The McGraw-Hill Companies, Inc.

Contoh Sisihan Buruh

Zippy

Hanson Inc. has the following direct labor


standard to manufacture one Zippy:
1.5 standard hours per Zippy at $12.00 per
direct labor hour

Last week 1,550 direct labor hours were worked


at a total labor cost of $18,910
to make 1,000 Zippies.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

What
What was
was Hansons
Hansons actual
actual rate
rate (AR)
(AR)
for
for labor
labor for
for the
the week?
week?
AR = $18,910 1,550 hours
a.
$12.20
per
hour.
a. $12.20 per hour.
AR = $12.20 per hour
b.
b. $12.00
$12.00 per
per hour.
hour.
c.
c. $11.80
$11.80 per
per hour.
hour.
d.
d. $11.60
$11.60 per
per hour.
hour.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

Hansons
Hansons labor
labor rate
rate variance
variance (LRV)
(LRV) for
for
the
the week
week was:
was:
a.
a. $310
$310 unfavorable.
unfavorable.
b.
b. $310
$310 favorable.
favorable.
LRV = AH(AR - SR)
c.
$300
unfavorable.
c. $300 unfavorable.
LRV = 1,550 hrs($12.20 - $12.00)
d.
d. $300
$300 favorable.
favorable.
LRV = $310 unfavorable

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

The
The standard
standard hours
hours (SH)
(SH) of
of labor
labor that
that
should
should have
have been
been worked
worked to
to produce
produce
1,000
1,000 Zippies
Zippies is:
is:
a.
a. 1,550
1,550 hours.
hours.
b.
b. 1,500
1,500 hours.
hours.
c.
c. 1,700
1,700 hours.
hours.
SH = 1,000 units 1.5 hours per unit
d.
SH = 1,500 hours
d. 1,800
1,800 hours.
hours.
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

Hansons
Hansons labor
labor efficiency
efficiency variance
variance (LEV)
(LEV)
for
for the
the week
week was:
was:
a.
a. $590
$590 unfavorable.
unfavorable.
b.
b. $590
$590 favorable.
favorable.
c.
c. $600
$600 unfavorable.
unfavorable.
d.
d. $600
$600 favorable.
favorable.

LEV = SR(AH - SH)


LEV = $12.00(1,550 hrs - 1,500 hrs)
LEV = $600 unfavorable

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Buruh
Ringkasan
Actual Hours

Actual Rate
1,550 hours

$12.20 per hour


= $18,910

Actual Hours

Standard Rate
1,550 hours

$12.00 per hour


= $18,600

Rate variance
$310 unfavorable
McGraw-Hill/Irwin

Zippy

Standard Hours

Standard Rate
1,500 hours

$12.00 per hour


= $18,000

Efficiency variance
$600 unfavorable

The McGraw-Hill Companies, Inc.

Sisihan Kecekapan Buruh


Kemungkinan Penjelasan
Pekerja
kurang
terlatih

Permintaan
kurang

Bahan
berkualiti
rendah

Sisihan
tidak
memuaskan
Penyeliaan
yang sangat
lemah
McGraw-Hill/Irwin

Mesin
tidak
diselenggara

The McGraw-Hill Companies, Inc.

Nota
Labor variances:
Labor rate variance
LRV = AH (AR - SR)
Labor efficiency variance
LEV = SR (AH - SH)

Actual hours of
the allocation
base

Variable overhead variances:

Actual variable
overhead rate
Standard
variable
overhead rate

Variable overhead spending variance


VOSV = AH (AR - SR)
Variable overhead efficiency variance
VOEV = SR (AH Quick Check
Standard hours allowed
for the actual good output

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

Hansons
Hansons spending
spending variance
variance (VOSV)
(VOSV) for
for
variable
variable manufacturing
manufacturing overhead
overhead for
for
the
the week
week was:
was:
a.
a. $465
$465 unfavorable.
unfavorable.
b.
b. $400
$400 favorable.
favorable.
SV = AH(AR - SR)
c.
c. $335
$335 unfavorable.
unfavorable.
SV = 1,550 hrs($3.30 - $3.00)
d.
d. $300
$300 favorable.
favorable.SV = $465 unfavorable
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh

Zippy

Hansons
Hansons efficiency
efficiency variance
variance (VOEV)
(VOEV) for
for
variable
variable manufacturing
manufacturing overhead
overhead for
for the
the
week
week was:
was:
a.
a. $435
$435 unfavorable.
unfavorable.
b.
b. $435
$435 favorable.
favorable. 1,000 units 1.5 hrs per unit
c.
c. $150
$150 unfavorable.
unfavorable.
d.
EV = SR(AH - SH)
d. $150
$150 favorable.
favorable.
EV = $3.00(1,550 hrs - 1,500 hrs)
EV = $150 unfavorable

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Overhed
Perkilangan Berubah

Zippy

Actual Hours

Actual Rate

Actual Hours

Standard Rate

Standard Hours

Standard Rate

1,550 hours

$3.30 per hour

1,550 hours

$3.00 per hour

1,500 hours

$3.00 per hour

= $5,115

= $4,650

Spending variance
$465 unfavorable
McGraw-Hill/Irwin

= $4,500

Efficiency variance
$150 unfavorable

The McGraw-Hill Companies, Inc.

Sisihan Overhed Tetap


Satu Pengamatan
Sisihan Belanjawan

Sisihan Volum

Akibat membayar lebih


atau kurang dari yg
dijangkakan utk
item overhed.

Akibat beroperasi pada


tahap aktiviti yg berbeza
dari aktiviti denominator.

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Volum
Volume
Variance
Results when standard hours
allowed for actual output differs
from the denominator activity.
Unfavorable
when standard hours
< denominator hours
McGraw-Hill/Irwin

Favorable
when standard hours
> denominator hours

The McGraw-Hill Companies, Inc.

Volume Variance A Closer Look


Volume
Does not
measure overVariance
or under spending
Results when standard hours
Occurs
because
actual
allowed only
for actual
output differs
from
the denominator
activity.
activity
differs from
the

denominator activity
Unfavorable
when standard hours
< denominator hours
McGraw-Hill/Irwin

Favorable
when standard hours
> denominator hours

The McGraw-Hill Companies, Inc.

Overhead Variances and Underor Overapplied Overhead Cost


In a standard
cost system:
Unfavorable
variances are equivalent
to underapplied overhead.

Favorable
variances are equivalent
to overapplied overhead.

The sum of the overhead variances


equals the under- or overapplied
overhead cost for a period.
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Contoh Sisihan Overhed Tetap


Yoder
Yoder Enterprises
Enterprises actual
actual production
production for
for the
the
period
period required
required 2,100
2,100 standard
standard direct
direct labor
labor
hours.
hours. Actual
Actual fixed
fixed overhead
overhead for
for the
the period
period was
was
$14,800.
$14,800. The
The budgeted
budgeted fixed
fixed overhead
overhead was
was
$14,450.
$14,450. The
The predetermined
predetermined fixed
fixed overhead
overhead rate
rate
was
was $7
$7 per
per direct
direct labor
labor hour.
hour. What
What was
was the
the
budget
budget variance?
variance?
a.
a. $350
$350 U
U
b.
b. $350
$350 FF
c.
c. $100
$100 FF
d.
d. $100
$100 U
U
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Overhed Tetap


Budget variance

Yoder
Yoder Enterprises
Enterprises actual
actual production
production for
for the
the
= Actual
fixed overhead
- Budgeted
fixedlabor
overhead
period
required
2,100
direct
period
required
2,100 standard
standard
direct
labor
hours.
Actual
fixed
hours.
Actual
fixed overhead
overhead for
for the
the period
period was
was
= $14,800
- $14,450
$14,800.
$14,800. The
The budgeted
budgeted fixed
fixed overhead
overhead was
was
= $350 U
$14,450.
$14,450. The
The predetermined
predetermined fixed
fixed overhead
overhead rate
rate
was
was $7
$7 per
per direct
direct labor
labor hour.
hour. What
What was
was the
the
budget
budget variance?
variance?
a.
a. $350
$350 U
U
b.
b. $350
$350 FF
c.
c. $100
$100 FF
d.
d. $100
$100 U
U

McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Overhed Tetap


Yoder
Yoder Enterprises
Enterprises actual
actual production
production for
for the
the
period
period required
required 2,100
2,100 standard
standard direct
direct labor
labor
hours.
hours. Actual
Actual fixed
fixed overhead
overhead for
for the
the period
period was
was
$14,800.
$14,800. The
The budgeted
budgeted fixed
fixed overhead
overhead was
was
$14,450.
$14,450. The
The predetermined
predetermined fixed
fixed overhead
overhead rate
rate
was
was $7
$7 per
per direct
direct labor
labor hour.
hour. What
What was
was the
the
volume
volume variance?
variance?
a.
a. $250
$250 U
U
b.
b. $250
$250 FF
c.
c. $100
$100 FF
d.
d. $100
$100 U
U
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Overhed Tetap


Volume variance

Yoder
Yoder Enterprises
Enterprises actual
actual production
production for
for the
the
= Budgeted fixed overhead - SH FR
period
period required
required 2,100
2,100 standard
standard direct
direct labor
labor
=Actual
$14,450
- 2,100
hours for
$7 per
hour
hours.
fixed
overhead
the
hours. Actual fixed overhead for the period
period was
was
= $14,450
- $14,700 fixed overhead was
$14,800.
The
$14,800.
The budgeted
budgeted
fixed overhead was
= $250
$14,450.
The
$14,450.
TheFpredetermined
predetermined fixed
fixed overhead
overhead rate
rate
was
was $7
$7 per
per direct
direct labor
labor hour.
hour. What
What was
was the
the
volume
volume variance?
variance?
a.
a. $250
$250 U
U
b.
b. $250
$250 FF
c.
c. $100
$100 FF
d.
d. $100
$100 U
U
McGraw-Hill/Irwin

The McGraw-Hill Companies, Inc.

Sisihan Overhed Tetap


Actual Fixed
Overhead

Fixed
Overhead

Fixed
Overhead

Incurred

Budget

Applied
SH
FR
2,100 hours

$7.00 per hour

$14,800

$14,450

Budget variance
$350 unfavorable
McGraw-Hill/Irwin

$14,700

Volume variance
$250 favorable

The McGraw-Hill Companies, Inc.

Kelebihan Kos Standard


Possible reductions
in production costs

Management by
exception

Advantages
Improved cost control
and performance
evaluation
McGraw-Hill/Irwin

Better Information
for planning and
decision making

The McGraw-Hill Companies, Inc.

Kelemahan Kos
Standard
Emphasis on
negative may
impact morale.

Standard cost
reports may
not be timely.

Incentives to build
inventories.
McGraw-Hill/Irwin

Potential
Problems

Favorable variances
may be
misinterpreted.
Continuous
improvement
may be more
important than
meeting standards.
Emphasizing standards
may exclude other
important objectives.

The McGraw-Hill Companies, Inc.