MA

TE
RI
8

PENENTUAN HARGA
POKOK
dengan sistem
VARIABLE COSTING
AKRAMULLAH ISNIS ARIF 19108030047
MEIGA REVINA SYACHPUTRI 19108030050
RISKI SUMARNAH 19108030056
GO!
 PERBANDINGAN METODE FULL
01 COSTING DENGAN METODE
VARIABLE COSTING
Metode full costing atau variable costing merupakan metode
02 penentuan harga pokok produksi (HPP).
Perbedaan pokok yang ada diantaranya adalah terletak pada
perlakuan terhadap biaya produksi yang berprilaku tetap.
03

Harga Pokok Produksi Penyajian Laporan Laba

(HPP) Rugi
01 PERBEDAAN METODE FULL
COSTING DENGAN METODE FULL
VARIABLE COSTING DITINJAU COSTIN
02 DARI PENENTUAN HARGA G ITU
POKOK PRODUKSI APA?

03

Harga Pokok Produksi menurut metode Full costing (absorption / conventional costing)
full costing :
Adalah, metode penentuan harga pokok produksi,
 Biaya Bahan Baku Rp xx yang membebankan seluruh biaya produksi, baik
 Biaya Tenaga Kerja Langsung yang berprilaku tetap maupun variable kepada
xx produk.
 Biaya overhead pabrik tetap xx
 Biaya overhead pabrik variable
xx

HPP Rp xx
 VARIABL
Dalam metode ini, biaya overhead E
pabrik tetap diperlakukan sbg period COSTIN
costs dan bukan sbg unsur harga pokok G ITU
produk, sehingga biaya overhead pabrik APA?
tetap dibebankan sbg biaya dalam Variable Costing adalah metode penentuan
periode terjadinya. harga pokok produksi yang hanya
membebankan biaya-biaya ariable saja ke
dalam harga pokok produk.

Dengan demikian biaya overhead pabrik Harga Pokok Produk menurut metode
variable costing :
tetap di dalam metode variable costing
tidak melekat pada persediaan yang belum Biaya bahan baku Rpxx
laku dijual, tetapi langsung dianggap sbg Biaya tenaga kerja variable xx
biaya dalam periode terjadinya Biaya overhead pabrik variable xx

HPP RPxx
 01 Menurut metode variable costing, penundaan pembebanan suatu
biaya hanya bermanfaat jika dgn penundaan tsb diharapkan
dapat dihindari terjadinya biaya yang sama dalam periode yang VARIABL
akan datang E
02 COSTING
Sebagai contoh pada akhir Tahun 2020 perusahaan memiliki 100 kg
03 produk dalam proses yang telah menelan biaya produksi sbb:

Biaya bahan baku Rp 5.000

Biaya tenaga kerja variable 25.000
Biaya overhead pabrik variable 50.000
Biaya overhead pabrik tetap 30.000
Jumlah biaya produksi Rp100.000

Biaya tenaga kerja dan biaya overhead pabrik telat dikonsumsikan di pengolahan
100 kg produk tsb baru dapat menyelesaikan 45%-nya, sedangkan bahan baku
Rp5.000 tsb akan dapat menyelesaikan 100 kg produk tsb menjadi produk
selesai.
  Pengertian period cost pada full costing
01 Full costing mengadakan pemisah Antara biaya produksi Apa itu
dgn period cost. Biaya produksi dapat diidentifikasikan period
02 dgn produk yg dihasilkan, sedangkan period cost adalah cost ???
biaya-biaya yg tidak ada hubungannya dgn produksi dan
dibebankan sbg biaya dalam periode terjadinya. (biaya
03 pemasaran dan biaya administrasi dan umum)

 Pengertian period cost pada variable costing

Adalah biaya untuk mempertahankan tingkat kapasitas

tertentu guna memproduksi dan menjual produk,
Cthnya melipuyi seluruh biaya tetap atau seluruh biaya
kapasitas. Atau dalam kata lain adalah biaya yg dalam
jangka pendek tidak berubah dlm hubungannya dgn
perubahan volume kegiatan yang meliputi: biaya overhead
pabrik tetap, biaya pemasaran tetap, biaya administrasi dan
umum tetap.
 01 Gambar 5.1
Laporan
Laba Rugi
02 • Hasil Penjualan Rp500.000
Full
Costing
• Harga pokok penjualan 250.000
03 (termasuk biaya overhead pabrik tetap)
• Laba bruto Rp250.000

• Biaya administrasi & umum Rp50.000

• Biaya pemasaran 75.000
125.000
• Laba bersih usaha Rp125.000

Laporan Laba Rugi tsb, menyajikan biaya-biaya

menurut hubungan biaya dengan fungsi pokok
dalam perusahan manufaktur, yaitu fungsi
produksi, pemasaran dan fungsi administrasi
umum
• Hasil penjualan Rp500.000 Gambar 5.2
• Dikurangi biaya-biaya variable: Laporan Laba Rugi
Biaya produksi variable Rp150.000 Variable Costing
Biaya pemasaran variable 50.000
Biaya administrasi & umum variable 30.000
230.000
Laba kontribusi Rp270.000
• Dikurangi biaya-biaya tetap:
Biaya produksi tetap Rp100.000
Biaya pemasaran tetap 25.000
Biaya administrasi & umum tetap 20.000
145.000
Laba bersih usaha Rp125.000

Dalam laporan laba rugi variable costing

tsb, biaya tetap disajikan dalam satu
kelompok tersendiri yang harus ditutup
dari laba kontribusi yg diperoleh
perusahaan sblm timbul laba bersih.
PERHITUNGAN LABA RUGI MENURUT METODE VARIABLE
COSTING
● CONTOH 1
PT El Sari memproduksi satu jenis produk. Data produksi dan biaya bulan Januari, Februari,
dan Maret 2020 disajikan sebagai berikut:

Tarif overhead pabrik dihitung atas dasar

kapasitas produksi normal per bulan sebanyak
200 kg, dengan taksiran biaya overgead pabrik
variable sebesar Rp800 dan biaya overhead
pabrik tetap sebesar Rp1.600 sebulan.

Tarif starndar biaya overhead pabrik tsb berasal

dari perhitungan:

• Tarif biaya overhead pabrik variable:

Rp800 / 200 = Rp4 per kg

• Tarif biaya overhead pabrik tetap

Rp 1.600 / 200 = Rp8 per kg
Gambar 5.4
harga pokok per unit produk menurut metode full costing dan variable costing
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03 Mars Jupiter
Despite being red, It’s a gas giant and the
Mars is actually a cold biggest planet in the
place Solar System

Saturn Venus
Saturn it’s composed Venus has a beautiful
mostly of hydrogen name and is the
and helium second planet
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Mercury Venus Mars
Mercury is the closest It has a beautiful name, Despite being red,
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Jupiter Saturn Neptune

It’s the biggest planet Saturn is the ringed It’s the farthest planet
in the Solar System one and a gas giant from the Sun
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Mars
Despite being red, Mars is actually a
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80%
Venus
Venus has a beautiful name but is a
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36% Saturn
It’s a gas giant and
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23% Mars
Despite being red,
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41% Venus
The second planet
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Mercury
03
Mercury is the
smallest planet Mars
Despite being red,
Saturn it’s a cold place

It’s a gas giant and

has rings Neptune
Neptune is the
Venus farthest planet
The second planet
from the Sun
01
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This Is an Infographic contents
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03 36% 20% 80%

Mercury Mars Jupiter
Mercury is the Despite being red, Jupiter is the biggest
smallest planet Mars is a cold place planet

50% 75% 11%

Venus Saturn Neptune
Venus has a beautiful Saturn is the planet Neptune is the
name with rings farthest planet
01
Table of
Maybe You Need a Table contents
02

03
Surface
Mass Diameter
Gravity

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

01
Table of
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03 Venus
Venus has a beautiful
name and it’s hot

Mars
Despite being red, Mars is
a very cold place

Saturn
It’s the ringed one and a
gas giant
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Neptune Mars Jupiter Saturn

Neptune is the Despite being It’s a gas giant It’s the ringed
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Sun cold place biggest planet gas giant
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This is Jupiter’s rotation

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Distance between the

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 Table of
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 Penyajian
laporan
laba rugi
PERBEDAAN METODE FULL
COSTING dengan VARIABLE
COSTING DITINJAU DARI SUDUT
PENYAJIAN LAPORAN LABA
RUGI
Perbedaan pokok keduanya adalah terletak pada
klasifikasi pos-pos yang disajikan dalam laporan laba
rugi tersebut.

Laporan laba rugi yang disusun dengan metode full costing

menitikberatkan pada penyajian unsur-unsur biaya menurut
hubungan biaya dengan fungsi-fungsi pokok yang ada di dalam
perusahaan.
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