KHOIRINA FARINA
Definisi
Budget
Variance (1-3)
Variance
Variance Analysis:
Analysis: Materials
Materialsand
andLabor
Labor
Actual production 48,500 bags of corn chips
Actual cost of corn 780,000 ounces of $0.0069 = $5,382
Actual cost of inspection labor
360 hours at $7.35 = $2,646
MPV= (AP-SP)AQ
Analisis varian bahan baku
16 EXHIBIT 9-6
Langkah 1: MPV= (AP-SP)AQ
= (0,007 – 0,006)*780.000
= 702 U
Langkah 2 : MUV = (0,006*780.000) – (18*48.500*0,006)
= 4.680 – 5.238
= -558 F
Langkah 3 : Total variance
= 702 + (-558) = 144 U
Penyebab varian bahan baku
Adanya varian bahan baku
biasanya disebabkan:
Jagung dengan kualitas normal
langka dipasar, jd produksinya
menggunakan tingkat kualitas
tinggimenyebabkan hrg lbh
tinggi dr standar
Bisa juga karena adanya diskon dr
supplier hrg lebih rendah dr
standar
Adanya bhn baku kwalitas cacat yg
banyak. Sehingga penggunaan bhn
baku aktual lbh besar dr bahan
baku standar
Penyelesaian masalah:
Membuat standar bahan baku baru, mencari supplier baru
Labor Variances: Columnar Approach
AH x AR AH x SR SH x SR
360 x $735 360 x $7.00 339.5 x $7.00
$2,646 $2,520 $2,376.50
$126 U $143.50 U
Rate Variance Efficiency Variance
$269.50 U
Total Variance
Langkah 1: mencari Labor Rate Variance
LRV= (AR*AH)-(SR*AH)
= 2.646 – 2.520 = 126
Jika diketahui:
Tarif standar overhead variabel $3,85
Biaya aktual overhead variabel $1.600
Jam kerja aktual (mesin&pengawas) 400
Jmlh bungkus kripik yg diproduksi 48.500
Tarif overhead aktual = 1.600/400 =4
Jumlah Jam yg diperbolehkan untuk produksi = 0.0078
* 48.500 = 378.3
Overhead variable yang dibebankan = 3.85* 378.3 =
1.456
Jawaban varians overhead variabel
2. jam aktual * tarif overhead 3. tarif overhead variabel * jam
1. jam aktual * tarif aktual
variabel standar
6. Varian total
(143.55) Unfavorable
Langkah 1: mencari Variable Spending Variance Langkah 2 : Mencari Variable Efficiency Variance
= (AVOR*AH)-(SVOR*AH)
LEV = (AH-SH)*SVOR
= (AVOR-SVOR)*AH
= (4-3.85)*400 =60 U = (400 – 378.3)*3.85 = 84 U
VO Rate x VO Rate x
Actual VO Actual Hours Standard Hours
$1,600 $1,540 $1,456
$60 U $84 U
Spending Efficiency Variance
Variance
$144 U
Total Variance
Penyebab varian overhead variabel
Hasil aktual
Produksi aktual 2,750,000
Biaya aktual overhead tetap 749,000
Jam standar yg dimungkinkan
21,450
untuk produksi aktual
Jawaban varians overhead tetap
3. tarif overhead tetap * jam
1. jam aktual * tarif aktual 2. jam aktual * tarif overhead tetap
standar
6. Varian total
(61,527.5) Unfavorable
7. Varian total
(1.100) Unfavorable
TKL
jam aktual * hrg aktual (2.900* jam standar * hrg standar
jam aktual * hrg standar (2.900* $10)
$10,2) ((0,5kaki*6.000)* $10)
7. Varian total
420 favorable
OVERHEAD
6. Varian Pengunaan
5. Varian harga
(efisiensi)
7. Varian total
1.500 favorable
OVERHEAD
6. Varian Pengunaan
5. Varian harga
(efisiensi)
7. Varian total
- favorable
The
The actual
actual price
price isis $0.0069
$0.0069 per per ounce
ounce of
of
corn
corn and
and standard
standard price
price isis $0.0060,
$0.0060, and
and
780,000
780,000 ounces
ounces of of corn
corn areare purchased.
purchased.
Materials Inventory
The receiving report(SPxAQ) 4 680the00
and the invoice are used to record
Materials Price
receipt of Variance(AP-SP)AQ
the merchandise 702 00
and to control the payment.
5 382 00
Material
MaterialPrice
PriceVariance
Variance
During
During thethe period
period 780,000
780,000 ounces
ounces ofof corn
corn
isis placed
placed into
into production.
production. The The
standard
standard quantity
quantity isis 873,000
873,000 ounces,
ounces,
and
and standard
standard price
price isis $0.006.
$0.006.
WorkThe
inreceiving
Processreport
(SQxSP) 5 238the00
and the invoice are used to record
Materials
receipt of theUsage Variance
merchandise and to (Aq-SQ)SP
control the payment. 558 00
Materials Inventory (AQxSP) 4 68
Material
MaterialUsage
UsageVariance
Variance
During
During the the period
period thethe firm
firm has
has 360
360 actual
actual
inspection
inspection hours,
hours, while
while thethe standard
standard hours
hours
for
for the
the units
units produced
produced isis 339.5
339.5 hours.
hours. The
The
actual
actual rate
rate isis $7.35
$7.35 per per hour
hour while
while the
the
standard
standard raterate isis $7.00
$7.00 per
per hour.
hour.
WorkThe
inreceiving
Processreport and the invoice are used to record
2 376the00
Labor Efficiency
receipt Variance and to control the payment.
of the merchandise 143 50
Labor Rate Variance 126 00
Accrued Payroll
2 646 00
Labor
LaborVariances
Variances
At
At the
the end
end of
of the
the year,
year, the
the variances
variances for
for
materials
materials and
and labor
labor are
are usually
usually closed
closed to
to
Cost
Cost ofof Goods
Goods Sold.
Sold.
CostThe
of Goods
receivingSold 971
report and the invoice are used to record the50
Material
receipt ofPrice Variance and to control the payment.
the merchandise 702 00
Labor Efficiency Variance 143 50
Labor Rate Variance 126 00
Closing
ClosingVariances
Variances
At
At the
the end
end of
of the
the year,
year, the
the variances
variances for
for
materials
materials and
and labor
labor are
are usually
usually closed
closed to
to
Cost
Cost ofof Goods
Goods Sold.
Sold.
Closing
ClosingVariances
Variances
9.6
9.17
kuis