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ANGGARAN

VARIABEL
MK. PENGANGGARAN
DOSEN: MELDONA, MM
X

Anggaran Variabel
Anggaran yang menggambarkan perubahan biaya
yang terjadi, yang dikaitkan dengan perubahan
volume output dan aktivitas.

Konsep Variabilitas Biaya:


biaya dapat dikaitkan dengan output atau aktivitas,
sehingga biaya merupakan fungsi dari
faktor waktu dan faktor aktivitas.

Variable Budget
=
Flexible Budget
Sliding Scale Budget
Step Budget
Expense Formula Budget
Expense Control Budget

FUNGSI ANGGARAN VARIABEL

Sebagai alat untuk mempermudah penyusunan


anggaran biaya departemental untuk
dimasukkan dalam profit plan.
Membantu manajer menghadapi ketidakpastian
dengan melihat hasil yang diharapkan dari
berbagai aktivitas
Menghasilkan berbagai macam hasil keuangan
dengan berbagai skenario kegiatan
Sebagai alat untuk menetapkan anggaran yang
disesuaikan untuk tujuan perbandingan dengan
biaya sesungguhnya dalam laporan pelaksanaan

Faktor yg harus diperhatikan dalam


penyusunan Anggaran Variabel:
Klasifikasi Biaya: Biaya tetap, Biaya Variabel dan
Biaya Semi Variabel (Mixed)
2. Penentuan Satuan Kegiatan (activity based):
misal jam mesin langsung (DMH), jam kerja
langsung (DLH), jam reparasi langsung (DRH),
kilowat per jam (KWH).
3. Penentuan Relevant Range: suatu interval yg
dinyatakan dengan tingkat output tertentu, dimana
anggaran variabel ybs masih berlaku. (terkait dg
biaya tetap & variabel dpt berubah pada tk output
tertentu).
1.

APLIKASI KONSEP

Biaya harus diklasifikasikan dalam biaya tetap


dan biaya variabel dan dihubungkan dengan unit
keluaran/aktivitas produksi
Formula anggaran fleksibel untuk tiap biaya
harus mencakup periode waktu tertentu dan
pada jumlah keluaran/aktivitas produksi tertentu
Formula anggaran fleksibel harus dibuat untuk
setiap biaya dan pusat pertanggungjawaban
dalam suatu perusahaan

GAMBARAN UMUM

RENCANA PRODUKSI YG
DIPILIH ADALAH 2000 unit

KETERAMPILAN YG
DIBUTUHKAN
Mengkategorikan/menelusuri mana biaya
tetap, variabel, dan semi variabel
Menghitung rumus biaya dengan metode
tertinggi terendah, scaterplott, dan
least square
Menggunakan rumus biaya untuk
menghitung biaya pada beberapa tingkat
ouput atau aktivitas

APLIKASI PENENTUAN
RUMUS BIAYA
-Metode Variabilitas Biaya-

Methods
Methods for
for Getting
Getting Cost
Cost Formulas
Formulas
The High-Low Method
The Scatterplot Method
The Method of Least Squares
Variable
Component
Fixed
Component

Asumsi linearitas menyatakan


bahwa biaya variabel berubah
secara langsung proporsional
terhadap jumlah unit yang
diproduksi (atau aktivitas yang
dijalani).

Methods
Methods for
for Separating
Separating Mixed
Mixed Costs
Costs

Y =
Total Cost

a +
Total Fixed
Cost

b x
Number of
Units
Variable
Cost per
Unit

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

Setup Hours
100
200
300
400
500

Step
Step 1:
1: Solve
Solve for
for variable
variable cost
cost (b)
(b)

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

High Cost Low Cost


High Units Low Units

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

High
$3,750
Cost Low Cost
High500
Units Low
Low Units
Units

The
The High-Low
High-Low Method
Method
Month
January
February
March
April
May

Setup Costs
$1,000
1,250
2,250
2,500
3,750

b=

Setup Hours
100
200
300
400
500

$3,750 Low
$1,000
Cost
500 Low
100
Units

The
The High-Low
High-Low Method
Method
b=

$3,750 $1,000
500

100

bb == $6.875
$6.875
Step
Step 2:
2: Using
Using either
either the
the high
high cost
cost or
or low
low cost,
cost,
solve
solve for
for the
the total
total fixed
fixed cost
cost (a).
(a).

The
The High-Low
High-Low Method
Method
Y =
$3,750 =
$312.50 =

a +
b
(x)
a + $6.875(500)
a

High
End

Y =
$1,000 =
$312.50 =

a +
b
(x)
a + $6.875(100)
a

Low
End

The cost formula using the high-low method is:


Total cost = $312.50 + ($6.875 x Setup hours)

The
The Scatterplot
Scatterplot
Method
Method

Activity
Cost

The
The Scatterplot
Scatterplot
Method
Method
Nonlinear Relationship

*
*
0

Activity Output

Activity
Cost

The
The Scatterplot
Scatterplot
Method
Method

Upward Shift in Cost Relationship


*

*
0

Activity Output

The
The Scatterplot
Scatterplot
Method
Method
Presence of Outliers

Activity
Cost

*
*

Estimated
fixed cost
0

Estimated
regression
line

Activity Output

The
The Method
Method of
of Least
Least Squares
Squares
Month
Jan
Feb
Mar
Apr
May

Setup Costs Setup Hours


1,000
100
1,250
200
2,250
300
2,500
400
3,750
500

Spreadsheet Data for


Larson Company

RUMUS LEAST SQUARE

Rumus: Y = F + V X

XY - X Y / n

V
X X / n
2

X
Y

F
V
n

The
The Method
Method of
of Least
Least Squares
Squares
Dengan Software Statisti
k

The
The Method
Method of
of Least
Least Squares
Squares
The results give rise to the following equation:
Setup costs = $125 + ($6.75 x Setup hours)
R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.

Coefficient
Coefficient of
of Correlation
Correlation
Positive Correlation
r approaches +1

Machine Utilities
Hours
Costs

Machine Utilities
Hours
Costs

Coefficient
Coefficient of
of Correlation
Correlation
Negative Correlation
r approaches -1

Hours of Industrial
Safety Accidents
Training

Hours of Industrial
Safety Accidents
Training

Coefficient
Coefficient of
of Correlation
Correlation
No Correlation
r~0

Hair Accounting
Length
Grade

Hair Accounting
Length
Grade

PENYUSUNAN
ANGGARAN BIAYA VARIABEL

Tendi Haruman, p: 118

Static Budgets and Performance Reports


Static budgets
are prepared for
a single, planned
level of activity.

Performance
evaluation is
difficult when
actual activity
differs from the
planned level of
activity.

Hmm! Comparing
static budgets with
actual costs is like
comparing apples
and oranges.

Flexible Budgets
May be prepared for any activity
level in the relevant range.
Show costs that should have been
incurred at the actual level of
activity, enabling apples to apples
cost comparisons.
Reveal variances related to
cost control.
Improve performance evaluation.

Lets look at CheeseCo.

Static Budgets and Performance Reports


CheeseCo
Static
Budget
Machine hours
Variable costs
Indirect labor
Indirect materials
Power
Fixed costs
Depreciation
Insurance
Total overhead costs

10,000
$ 40,000
30,000
5,000
12,000
2,000
$ 89,000

Actual
Results

Variances

Static Budgets and Performance Reports


CheeseCo
Static
Budget
Machine hours
Variable costs
Indirect labor
Indirect materials
Power
Fixed costs
Depreciation
Insurance
Total overhead costs

Actual
Results

10,000

8,000

$ 40,000
30,000
5,000

$ 34,000
25,500
3,800

12,000
2,000

12,000
2,050

$ 89,000

$ 77,350

Variances

Static Budgets and Performance Reports


CheeseCo
Static
Budget
Machine hours

10,000

Actual
Results

Variances

8,000

2,000 U

Variable costs
U = Unfavorable variance
Indirect labor
$ 40,000
$ 34,000
CheeseCo
was
unable
to
achieve
Indirect materials
30,000
25,500
level of activity.
Power the budgeted 5,000
3,800
Fixed costs
Depreciation
Insurance
Total overhead costs

$6,000 F
4,500 F
1,200 F

12,000
2,000

12,000
2,050

0
50 U

$ 89,000

$ 77,350

$11,650 F

Static Budgets and Performance Reports


CheeseCo
Static
Budget
Machine hours
Variable costs
Indirect labor
Indirect materials
Power

Actual
Results

Variances

10,000

8,000

2,000 U

$ 40,000
30,000
5,000

$ 34,000
25,500
3,800

$6,000 F
4,500 F
1,200 F

F = Favorable
variance that occurs when
Fixed
costs
actual
costs are less than
budgeted12,000
costs.
Depreciation
12,000
Insurance
2,000
2,050
Total overhead costs

$ 89,000

$ 77,350

0
50 U
$11,650 F

Static Budgets and Performance Reports


CheeseCo
Static
Budget
Machine hours
Variable costs
Indirect labor
Indirect materials
Power

Actual
Results

Variances

10,000

8,000

2,000 U

$ 40,000
30,000
5,000

$ 34,000
25,500
3,800

$6,000 F
4,500 F
1,200 F

Since
cost variances are favorable, have
Fixed
costs
we
done a good job controlling
costs?
Depreciation
12,000
12,000
Insurance
2,000
2,050
Total overhead costs

$ 89,000

$ 77,350

0
50 U
$11,650 F

Static Budgets and Performance Reports

I dont think I
can answer the
question using
a static budget.

Actual activity is below


budgeted activity.
So, shouldnt variable costs
be lower if actual activity
is lower?

Static Budgets and Performance Reports


The
The relevant
relevant question
question is
is .. .. ..
How
How much
much of
of the
the favorable
favorable cost
cost
variance
variance is
is due
due to
to lower
lower activity,
activity, and
and
how
how much
much is
is due
due to
to good
good cost
cost
control?
control?

To
To answer
answer the
the question,
question,
we
we must
must
the
the budget
budget to
to the
the
actual
actual level
level of
of activity.
activity.

Preparing a Flexible Budget


To

a budget we need to know that:

Total variable costs change


in direct proportion to
changes in activity.
Total fixed costs remain
unchanged within the
relevant range.

le
b
ria
a
V
Fixed

Preparing a Flexible Budget


Lets prepare
budgets
for CheeseCo.

Preparing a Flexible Budget


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Flexible Budgets
8,000
10,000
12,000
Hours
Hours
Hours

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

8,000
$

4.00
3.00
0.50
7.50

10,000

12,000

Variable costs are expressed as


a constant amount per hour.
$40,000 10,000 hours is
$4.00 per hour.
$ 12,000
2,000

Fixed costs are


expressed as a
total amount.

Preparing a Flexible Budget


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost

Flexible Budgets
8,000
10,000
12,000
Hours
Hours
Hours
8,000

Fixed costs
$4.00
Depreciation
Insurance
Total fixed cost
Total overhead costs

4.00
3.00
0.50
7.50

10,000

$ 32,000
24,000
4,000
$ 60,000

per hour 8,000 hours = $32,000


$ 12,000
2,000

12,000

Preparing a Flexible Budget


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

Flexible Budgets
8,000
10,000
12,000
Hours
Hours
Hours
8,000

4.00
3.00
0.50
7.50

$ 32,000
24,000
4,000
$ 60,000
$ 12,000
2,000

$ 12,000
2,000
$ 14,000
$ 74,000

10,000

12,000

Preparing a Flexible Budget


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

Flexible Budgets
8,000
10,000
12,000
Hours
Hours
Hours
8,000

10,000

4.00
$ 32,000
3.00 fixed costs
24,000
Total
0.50
4,000
do
not
change
in
7.50
$ 60,000

$ 40,000
30,000
5,000
$ 75,000

the relevant range.


$ 12,000
2,000

$ 12,000
2,000
$ 14,000
$ 74,000

$ 12,000
2,000
$ 14,000
$ 89,000

12,000

Quick Check
What
What should
should be
be the
the total
total overhead
overhead costs
costs for
for
the
the Flexible
Flexible Budget
Budget at
at 12,000
12,000 hours?
hours?
a.
a. $92,500.
$92,500.
b.
b. $89,000.
$89,000.
c.
c. $106,800.
$106,800.
d.
d. $104,000.
$104,000.

Quick Check
What
What should
should be
be the
the total
total overhead
overhead costs
costs for
for
the
the Flexible
Flexible Budget
Budget at
at 12,000
12,000 hours?
hours?
a.
a. $92,500.
$92,500.
b.
b. $89,000.
$89,000.
c.
c. $106,800.
$106,800.
d.
d. $104,000.
$104,000.
Total overhead cost
= $14,000 + $7.50 per hour 12,000 hours
= $14,000 + $90,000 = $104,000

Preparing a Flexible Budget


Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

4.00
3.00
0.50
7.50
$ 12,000
2,000

Flexible Budgets
8,000
10,000
12,000
Hours
Hours
Hours
8,000

10,000

12,000

$ 32,000
24,000
4,000
$ 60,000

$ 40,000
30,000
5,000
$ 75,000

$ 48,000
36,000
6,000
$ 90,000

$ 12,000
2,000
$ 14,000
$ 74,000

$ 12,000
2,000
$ 14,000
$ 89,000

$ 12,000
2,000
$ 14,000
$ 104,000

Flexible Budget Performance


Report
Lets prepare a
budget performance
report
for CheeseCo.

Flexible Budget Performance Report


CheeseCo

Flexible budget Cost


is
prepared for the
Formula
per Hour
same activity level
(8,000
hours) as
Machine
hours
actually achieved.
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

Total
Fixed
Cost

4.00
3.00
0.50
7.50

Flexible
Budget

Actual
Results

8,000

8,000
$ 34,000
25,500
3,800
$ 63,300

$ 12,000
2,000

$ 12,000
2,050
$ 14,050
$ 77,350

Variances
0

Quick Check
What
What is
is the
the variance
variance for
for indirect
indirect labor
labor when
when
the
the flexible
flexible budget
budget for
for 8,000
8,000 hours
hours is
is
compared
compared to
to the
the actual
actual results?
results?
a.
a. $2,000
$2,000 U
U
b.
b. $2,000
$2,000 FF
c.
c. $6,000
$6,000 U
U
d.
d. $6,000
$6,000 FF

Quick Check
What
What is
is the
the variance
variance for
for indirect
indirect labor
labor when
when
the
the flexible
flexible budget
budget for
for 8,000
8,000 hours
hours is
is
compared
compared to
to the
the actual
actual results?
results?
a.
a. $2,000
$2,000 U
U
b.
b. $2,000
$2,000 FF
c.
c. $6,000
$6,000 U
U
d.
d. $6,000
$6,000 FF

Flexible Budget Performance Report


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

4.00
3.00
0.50
7.50
$ 12,000
2,000

Flexible
Budget

Actual
Results

8,000

8,000

$ 32,000

$ 34,000
25,500
3,800
$ 63,300
$ 12,000
2,050
$ 14,050
$ 77,350

Variances
0
$ 2,000 U

Quick Check
What
What is
is the
the variance
variance for
for indirect
indirect material
material
when
when the
the flexible
flexible budget
budget for
for 8,000
8,000 hours
hours is
is
compared
compared to
to the
the actual
actual results?
results?
a.
a. $1,500
$1,500 U
U
b.
b. $1,500
$1,500 FF
c.
c. $4,500
$4,500 U
U
d.
d. $4,500
$4,500 FF

Quick Check
What
What is
is the
the variance
variance for
for indirect
indirect material
material
when
when the
the flexible
flexible budget
budget for
for 8,000
8,000 hours
hours is
is
compared
compared to
to the
the actual
actual results?
results?
a.
a. $1,500
$1,500 U
U
b.
b. $1,500
$1,500 FF
c.
c. $4,500
$4,500 U
U
d.
d. $4,500
$4,500 FF

Flexible Budget Performance Report


CheeseCo
Cost
Formula
per Hour

Total
Fixed
Cost

Machine hours
Variable costs
Indirect labor
Indirect material
Power
Total variable cost
Fixed costs
Depreciation
Insurance
Total fixed cost
Total overhead costs

4.00
3.00
0.50
7.50
$ 12,000
2,000

Flexible
Budget

Actual
Results

8,000

8,000

$ 32,000
24,000
4,000
$ 60,000

$ 34,000
25,500
3,800
$ 63,300

$ 2,000 U
1,500 U
200 F
$ 3,300 U

$ 12,000
2,000
$ 14,000
$ 74,000

$ 12,000
2,050
$ 14,050
$ 77,350

Variances
0

0
50 U
50 U
$ 3,350 U

Flexible Budget Performance


Report
Remember the ques
tion:
How much of the to
tal
variance is due to lo
w er
activity and how mu
ch is
due to cost control?

Static Budgets and Performance


How much of the $11,650 favorable variance is due to
lower activity and how much is due to cost control?
Static
Budget
Machine hours
Variable costs
Indirect labor
Indirect materials
Power
Fixed costs
Depreciation
Insurance
Total overhead costs

Actual
Results

Variances

10,000

8,000

2,000 U

$ 40,000
30,000
5,000

$ 34,000
25,500
3,800

$6,000 F
4,500 F
1,200 F

12,000
2,000

12,000
2,050

0
50 U

$ 89,000

$ 77,350

$11,650 F

Flexible Budget Performance


Report
Overhead Variance Analysis
Static
Overhead
Budget at
10,000 Hours
$

89,000

Lets place
the flexible
budget for
8,000 hours
here.

Actual
Overhead
at
8,000 Hours
$

77,350

Difference between original static budget


and actual overhead = $11,650 F.

Flexible Budget Performance


Report
Overhead Variance Analysis
Static
Overhead
Budget at
10,000 Hours
$

89,000

Flexible
Overhead
Budget at
8,000 Hours
$

Activity
This $15,000F variance is
due to lower activity.

74,000

Actual
Overhead
at
8,000 Hours
$

77,350

Cost control
This $3,350U
variance is due
to poor cost control.

LANGKAH-LANGKAH PENYUSUNAN
ANGGARAN VARIABEL
1.Mengkategorikan masing-masing pos biaya
2.Menghitung jumlah biaya yang terjadi, atau
disesuaikan dengan ketentuan yang ada.
3.Merumuskan formula dari penyesuaian yang
telah dilakukan.
4.Menghitung biaya variabel untuk masingmasing interval
5.Membuat dalam tabel / formulasi total
6.Grafik