Setelah mempelajari
bab ini, Anda harus
dapat:
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TUJUAN
TUJUAN PEMBELAJARAN
PEMBELAJARAN
Lanjut
3
TUJUAN
TUJUAN PEMBELAJARAN
PEMBELAJARAN
5
PERTANYAAN UNTUK
DIRENUNGKAN: SpringBanc
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PERTANYAAN UNTUK
DIRENUNGKAN: SpringBanc
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PERTANYAAN UNTUK
DIRENUNGKAN: SpringBanc
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TUJUAN
TUJUAN PEMBELAJARAN
PEMBELAJARAN
1 Diskusikan pentingnya
biaya unit.
9
LO 1
BIAYA
BIAYA UNIT:
UNIT: Definisi
Definisi
10
LO 1
11
LO 1
12
LO 1
13
LO 1
Biaya Unit
Mempengaruhi
Tawaran diajukan untuk produk khusus
Pengembangan, pengenalan produk baru
Keputusan untuk
Buat atau beli produk atau layanan
Terima atau tolak pesanan khusus
Simpan atau jatuhkan produk atau layanan
14
LO 1
2 Jelaskan pendekatan
penetapan biaya berbasis
fungsional.
16
LO 2
17
LO 2
UNIT-LEVEL DRIVERS
Used to assign manufacturing overhead by
Units produced
Direct labor hours
Direct labor dollars
Machine hours
Direct material dollars
18
LO 2
CAPACITY
CAPACITY LEVELS:
LEVELS: Definition
Definition
19
LO 2
EXHIBIT 4-1
20
LO 2
PLANTWIDE
PLANTWIDE RATE:
RATE:
An
An Example
Example
Budgeted overhead $360,000
Expected activity (in DLH) 100,000
Actual activity (in DLH) 100,000
Actual overhead $380,000
Predetermined rate = Budgeted cost / Estimated activity usage
= $360,000 / 100,000
= $3.60 per DLH
Applied overhead = Overhead rate x Actual activity
= $3.60 x 100,000
= $360,000 21
LO 2
Underapplied (overapplied)
overhead is a variance that is
added to (subtracted from) cost
of goods sold.
22
LO 2
PLANTWIDE RATE:
2 Products
Similar
Similarproducts
productsuseuse
different
differentamounts
amountsof of
labor,
labor,so
sothat
that
$360,000
$360,000overhead
overheadisis
allocated
allocateddifferently.
differently.
EXHIBIT 4-3
23
LO 2
EXHIBIT 4-4
24
LO 2
DEPARTMENTAL RATE:
2 Products
When
Whendifferent
differentdrivers
drivers
are
areused
usedinin22or
ormore
more
departments,
departments,driver
driver
tracing
tracingassigns
assigns
$360,000
$360,000overhead
overhead
differently.
differently.
EXHIBIT 4.5
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LEARNING
LEARNING OBJECTIVE
OBJECTIVE
3
Tell why functional-
based costing approaches
may produce distorted
costs.
26
LO 3
27
LO 3
CREATING DISTORTIONS
When
When aa unit-level
unit-level approach
approach is
is used
used to
to
assign
assign non-unit-level
non-unit-level costs
costs
(overhead),
(overhead), cost
cost information
information can
can be
be
distorted.
distorted.
28
LO 3
NON-UNIT-LEVEL
NON-UNIT-LEVEL ACTIVITY
ACTIVITY
DRIVER:
DRIVER: Definition
Definition
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LO 3
PRODUCT
PRODUCT DIVERSITY:
DIVERSITY: Definition
Definition
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LO 3
COST DISTORTIONS:
Plantwide Cost Assignment
Proportional
Proportional
application
applicationassigns
assigns99
times
timesasasmuch
much
overhead
overheadtotoRegular
Regular
phones.
phones.
EXHIBIT 4-8 31
LO 3
Activity-based
Activity-basedcosting
costing
isismore
morerealistic
realisticthan
than
functional-based
functional-based
costing.
costing.
EXHIBIT 4-11
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LEARNING
LEARNING OBJECTIVE
OBJECTIVE
4
Explain how an activity-
based costing system
works for product
costing.
33
LO 4
34
LO 4
KEY QUESTIONS
How many employees are in your department?
What do they do?
Do customers outside your department use any
equipment?
What resources are used by each activity?
What are the outputs of each activity?
Who or what uses the activity output?
How much time do workers spend on each activity?
By equipment?
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LO 4
RESOURCE
RESOURCE DRIVER:
DRIVER: Definition
Definition
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LO 4
ASSIGNING
ASSIGNING COSTS
COSTS TO TO
ACTIVITIES:
ACTIVITIES: Step
Step 11
37
LO 4
ASSIGNING
ASSIGNING COSTS
COSTS TO TO
ACTIVITIES:
ACTIVITIES: Step
Step 22
38
LO 4
39
LO 4
ASSIGNING COSTS TO
PRODUCTS: Identify Costs
Activity Costs
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LO 4
ASSIGNING
ASSIGNING COSTS
COSTS TO TO
PRODUCTS:
PRODUCTS: Assign
Assign Costs
Costs
Classic
Activity Gold Gold Platinum Total
# Cards 5,000 3,000 2,000 10,000
Transactions 600,000 300,000 100,000 1,000,000
processed
# Statements 60,000 36,000 24,000 120,000
# Calls 10,000 12,000 8,000 30,000
# Teller transactions 15,000 3,000 2,000 20,000
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LO 4
CLASSIFICATION OF ACTIVITIES
Product
Product costs
costs cancan bebe assigned
assigned atat a)
a)
unit
unit level,
level, 2)2) batch
batch level,
level, 3)
3) product
product
level
level ((as
as in
in this example)) or
this example or 4)
4) facility
facility
level.
level.
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LEARNING
LEARNING OBJECTIVE
OBJECTIVE
5
Explain how the number
of activity rates can be
reduced.
43
LO 5
44
LO 5
COMPARING SYSTEMS
Functional-based system
Overhead uses only unit-based activity drivers or
Splits overhead into fixed and variable and
allocates overhead based on the appropriate unit-
level rate
Activity-based system
Improves product costing by
Looking at cause & effect
Recognizing that some fixed overhead varies in
proportion to changes other than production volume
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CHAPTER 4
THE
THE END
END
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