CHAPTER
PELAPORAN
SEGMEN DAN
EVALUASI
KINERJA
Tujuan 15 -2
Objectives
3. Menyusun laporan rugi laba segmen berdasarkan
pendekatan perhitungan biaya variabel, dan
menjelaskan bagaimana format ini dapat digunakan
dengan perhitungan biaya aktivitas untuk menilai
profitabilitas pelanggan
4. Menjelaskan bagaimana perhitungan biaya variabel
dapat digunakan dalam perencanaan dan
pengendalian.
15 -4
Variable costing
membebankan hanya
biaya manufaktur
variabel ke produk.
Direct materials
Direct labor
Variable overhead
15 -5
Absorption costing
membebankan semua biaya
manufaktur ke produk
Direct materials
Direct labor
Variable overhead
Fixed overhead
15 -6
Penilaian Persediaan
Units persediaan awal ---
Units produksi 10,000
Units yg dijual ($300 per unit) 8,000
Volume normal 10,000
Variable cost per unit:
Direct materials $ 50
Direct labor 100
Variable overhead 50
Variable selling and administrative 10
Fixed costs:
Fixed overhead $250,000
Fixed selling and administrative 100,000
15 -7
Unit Cost
Variable Absorption
costing costing
Direct materials $ 50 $ 50
Direct labor 100 100
Variable overhead 50 50
Fixed overhead 25
$250,000
10,000
15 -8
Unit Cost
Variable Absorption
costing costing
Direct materials $ 50 $ 50
Direct labor 100 100
Variable overhead 50 50
Fixed overhead 25
Total $200 $225
15 -9
Fairchild Company
Laba Rugi Menurut Perhitungan Biaya Variabel
Penjualan (8.000 @ 300) $2,400,000
Less Beban variabel:
HPP Variable (8.000@ 200) $1,600,000
sales & Adm Variable(8.000@10) 80,000 1,680,000
Contribution margin $ 720,000
Less fixed expenses:
BOP Fixed $ 250,000
Sales & Adm Fixed 100,000 350,000
Net income $ 370,000
15 -10
Fairchild Company
Laba Rugi Menurut Perhitungan Biaya Absorption
Sales $2,400,000
Less: HPP(1.600.000 + 200.000) 1,800,000
Gross margin $ 600,000
Less: Beban Sales & Adm 180,000
Net income $ 420,000
If Maka
Production > Sales Absorption NI > Variable NI
Production < Sales Absorption NI < Variable NI
Production = Sales Absorption NI = Variable NI
Ket : NI (Net Income)
15 -12
Contoh
BI $ 350 BI $ 0 BI $ 0
Cost of GM 1,050 Cost of GM 1,050 Cost of GM 1,050
GAFS $1,400 GAFS $1,050
Less: EI 0
GAFS $1,050
Less: EI 0
Cof GS $1,400 Cof GS $1,050 Less: EI 350
Cof GS $ 700
15 -15
2006
$500,000 – $550,000 = $1 x
(150,000 – 200,000)
15 -16
Segment Reporting
Elcom, Inc.
Laporan Laba Rugi , 2004
Dasar Perhitungan Biaya absorpsi
Stereos Video Recorders Total
Sales $400,000 $290,000 $690,000
Less: HPP 350,000 300,000 650,000
Gross margin $ 50,000 $ -10,000 $ 40,000
Less:
Beban Sales & Adm 30,000 20,000 50,000
Laba rugi bersih $ 20,000 $ -30,000 $ -10,000
Elcom, Inc. 15 -18
Laporan rugi laba Segmen , 2004
Dasar Perhitungan Biaya Absorpsi
Stereos Video Recorders Total
Penjualan $400,000 $290,000 $690,000
Less variable expenses:
HPP Variable -300,000 -200,000 -500,000
Sales & Adm Variable -5,000 -10,000 -15,000
Contribution margin $ 95,000 $ 80,000 $175,000
Less Beban tetap langsung :
BOP tetap Langsung -30,000 -20,000 -50,000
sales & Adm Langsun -10,000 -5,000 -15,000
Segment margin $ 55,000 $ 55,000 $110,000
Less beban tetap umum :
BOP tetap umum -100,000
Sales & Adm Umum -20,000
Net income or loss $-10,000
15 -19
Barton, Inc.
Laba dari
Jaringan toko
Penjualan $4,725,000
Less: Diskon 393,750
Penjualan bersih $4,331,250
Less: Harga pokok penjualan 2,520,000
Laba kotor $1,811,250
Less: Tempat pemajangan -112,500
Pengiriman -157,500
EDI -100,000
Profit $1,441,250
15 -20
Barton, Inc.
Laba dari
Toko mainan Independen
Penjualan $2,625,000
Less: Harga pokok penjualan 1,400,000
Laba kotor $1,225,000
Less: Komisi -131,250
Kemasan khusus -35,000
Profit $1,058,750
15 -21
Barton, Inc.
Laba dari Pameran
Penjualan $150,000
Less: Harga pokok penjualan 80,000
Laba kotor $ 70,000
Less: Beban pameran -75,000
Waktu perancangan -2,100
Persiapan -1,000
Loss $ -8,100
15 -22
Chapter Fifteen
The End