4 -1

4 -2

Tujuan Bab 4
1. Mendiskusikan pentingnya unit costs.
2. Mendeskripsikan functional-based costing.
3. Menjelaskan alasan functional-based costing yang
dapat menghasilkan biaya yang terdistorsi.
4. Menjelaskan kegunaan sistem activity-based costing
untuk product costing.
5. Mendeskripsikan penggolongan berbagai aktivitas
ke dalam homogeneous sets untuk mengurangi
jumlah tarif aktivitas.
6. Mendeskripsikan activity-based costing bagi
konsumen dan pemasok.
 4 -3

Unit
Unit cost
cost == biaya
biayatotal
total
jumlah
jumlah unit
unit produksi
produksi

Informasi unit cost

dapat digunakan untuk:
Penilaian persediaan
Penentuan pendapatan
Input berbagai
keputusan lain seperti
pricing, make or buy, &
accept or reject special
orders
 4 -4
3 Pertanyaan tentang Unit Costs

1. Apa yang dimaksud dengan total product cost?

 Tergantung tujuan manajerial {Bab 2}

2. Bagaimana kita mengukur biaya yang akan dibebankan?

 Cost measurement: Actual vs Normal costing

3. Bagaimana kita membebankan biaya ke produk?

 Cost assignment: direct tracing, driver tracing or allocation

Functional-based vs Activity-based Costing

 4 -5

22 Sistem
Sistem Pengukuran
Pengukuran Biaya
Biaya
Actual costing membebankan biaya
aktual dari bahan langsung, tenaga
kerja langsung & overhead ke produk.
Normal costing membebankan biaya
aktual dari bahan langsung & tenaga kerja
langsung ke produk; akan tetapi biaya
overhead dibebankan ke produk
dengan predetermined rates.
Budgeted (estimated) cost
Estimated activity usage
 4 -6
HM Ch. 4, page 144
 4 -7
Pembahasan
Kw. I Kw. II Kw. III Kw. IV Total
Bi.utama aktual $20 $20 $20 $20 $20
BOP aktual $8 $15 $45 $5 $10
Total Bi Produksi $28 $35 $65 $25 $30
aktual per unit

Perhitungan actual costing menimbulkan perbedaan yang

cukup “lebar” untuk BOP per unit dari tiap kuartal karena:
(1) munculnya BOP per kuartal yang tidak seragam & (2)
adanya jumlah produksi per kuartal yang tidak seragam

Perhitungan normal costing memakai tarif BOP ditetapkan

dimuka = $11,640,000/1,200,000unit = $9.7 per unit  BOP
applied < BOP aktual = terdapat under applied $360,000
 4 -8

Functional-Based
Functional-Based Costing
Costing

Cost View
FBC: pendekatan untuk
Resources membebankan biaya sumber daya
yang digunakan bersama ke obyek
biaya (produk, dll), dengan hanya
menggunakan unit-level driver

Functions Dimulai dari membebankan

biaya sumber daya ke fungsi-
fungsi (produksi, pemasaran,
A&U), kemudian ke produk
Selengkapnya lihat hal. 64/164
Products
 4 -9

Functional-Based
Functional-Based Costing:
Costing: Plantwide
Plantwide Rate(p.164)
Rate(p.164)

Overhead Costs

Assign Costs Direct Tracing

Plantwide Pool Stage One: Pool Formation

Assign Costs Unit-Level Driver

Products Stage Two: Costs Assigned

 4 -10
Belring, Inc.
Belring, Inc. memproduksi 2 jenis telepon: model cordless & regular.
Data BOP aktual & dianggarkan dari perusahaan:

Budgeted overhead total $360,000

Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000
Predetermined Overhead Budgeted (estimated) cost
Rate =
Estimated activity usage
Predetermined Overhead $360,000
Rate = = $3.60 per DLH
100,000 DLH
 4 -11
Per-Unit Cost
Belring, Inc.
Cordless Regular
Prime costs $ 78,000 $ 738,000
Applied Overhead costs:
$3.60 x 10,000 36,000 ---
$3.60 x 90,000 --- 324,000
Total manufacturing costs $114,000 $1,062,000
Units produced  10,000  100,000
Unit cost $ 11.40 $ 10.62

Dibandingkan dengan BOP aktual $380,000  terdapat under

applied $20,000
 4 -12
Functional-Based
Functional-Based Costing
Costing Department
Department Rates
Rates
Overhead Costs
Hal. 167
Allocation
Direct Tracing
Assign Costs Driver Tracing

Stage One: Pool

Department A Pool Formation Department B Pool

Assign Costs Unit-Level Drivers Assign Costs

Stage Two: Costs

Products Assigned
Products

Misal: Dep A adalah Fabrication (MH) dan Dep B Assembly (DLH)

 Departmental
Departmental Data
Data
4 -13

Belring, Inc.
Fabrication Assembly
Budgeted overhead $252,000 $108,000
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000

Tarif BOP per departemen $6,3/mh $1,35/dlh

 4 -14

Belring, Inc.
Per-Unit
Per-Unit Cost:
Cost: Departmental
Departmental Rates
Rates
Cordless Regular
Prime costs $ 78,000 $ 738,000
Applied Overhead costs:
($6.30 x 4,000) + ($1.35 x 3,000) 29,250 ---
($6.30 x 36,000) + (1.35 x 77,000) --- 330,750
Total manufacturing costs $107,250 $1,068,750
Units produced  10,000  100,000
Unit cost $ 10.73 $ 10.69
Apakah pembebanan BOP akurat?
 4 -15

Tanda
Tanda dari
dari Outdated
Outdated Functional
Functional Cost
Cost System
System
1. Keluaran dari suatu penawaran sulit dijelaskan.
Hal. 170
2. Harga pesaing kelihatan terlalu rendah.
3. Produk sulit memperoleh laba tinggi.
4. Manajer operasional ingin menghentikan produk yang menguntungkan.
5. Profit margins sulit dijelaskan.
6. Perusahaan mempunyai ceruk yang menguntungkan bagi dirinya.
7. Konsumen tidak mempermasalahkan kenaikan harga.
8. Dept. akuntansi sibuk menyuplai data untuk proyek khusus.
9. Beberapa dept. mempunyai sistem akuntansi mereka sendiri.
10. Perubahan biaya produk terjadi karena perubahan peraturan pelaporan
keuangan.
 4 -16
2 Faktor Penyebab Utama:

1. Proporsi BOP yang tidak terkait dengan jumlah

unit produksi terhadap total BOP adalah besar.
Contoh: BOP terkait aktivitas penyetelan
peralatan, rekayasa teknik produk, dll
2. Tingkat keanekaragaman produk tinggi, yang
berarti produk mengkonsumsi aktivitas
overhead dalam proporsi yang berbeda-beda.
 4 -17

ABC: Two-Stage Assignment

Hal. 177
Cost of Resources

Driver Driver
Assign Costs
Tracing Tracing

Activities

Driver
Assign Costs
Tracing

Products
 4 -18

Belring, Inc. (hal 172)

Product-Costing
Product-Costing Data
Data
Cordless Regular Total
Units produced per year 10,000 100,000 110,000
Prime costs $78,000 $738,000 $816,000

Direct labor hours 10,000 90,000 100,000

Machine hours 5,000 45,000 50,000
Production runs 20 10 30
Number of moves 60 30 90

Activity
Activity Usage
Usage Measures
Measures
 4 -19

Belring, Inc.
Product-Costing
Product-Costing -- Overhead
OverheadActivities
Activities Data
Data
Activity Activity Cost

Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000
 4 -20

Belring, Inc.
Activity
Activity Rates
Rates
Setup rate: $120,000/30 =$4,000 per run
Material-handling
rate: $60,000/90 = $666.67 per move
Machining rate: $100,000/50,000 = $2 per MH
Testing rate: $80,000/100,000 = $0.80 per DLH
 4 -21

Belring, Inc. Hal. 175

Penghitungan
Penghitungan Biaya
Biaya Produk
Produk dengan
dengan Activity
Activity Rates
Rates
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
Setups (=$4,000 per run) 80,000 40,000
Material handling ($666.67 per move) 40,000 20,000
Machining ($2 per MH) 10,000 90,000
Testing ($0.80 per DLH) 8,000 72,000
Total manufacturing costs $216,000 $ 960,000
Units produced  10,000  100,000
Unit cost (total costs/units) $ 21.60 $ 9.60
 4 -22

Belring, Inc. Hal. 175

Comparison
Comparison of
of Unit
Unit Costs
Costs
Cordless Regular
Plantwide rate $11.40 $10.62
Departmental rate 10.73 10.69
Activity rate 21.60 9.60
Dengan FBC, low-volume product (Cordless) ternyata under-
costed sedangkan high-volume product (Reguler) over-costed
 4 -23
Penerapan ABC (hal 176-182)

1. Pengidentifikasian aktivitas dan atributnya 

buat suatu kamus aktivitas (Tampln 4-13, hal. 180)
2. Pembebanan biaya ke aktivitas: (a) semua biaya
sumber daya ke tiap-tiap aktivitas, kemudian (b)
biaya aktivitas sekunder ke aktivitas-aktivitas
primer
3. Pembebanan biaya aktivitas ke produk atau
obyek biaya lain
 4 -24
AAsecondary
secondaryactivity
activityisisone
onethat
thatisis
consumed
consumedbybyother
otherprimary
primaryand and
secondary
secondaryactivities.
activities.
Resource
Resourcedrivers
driversare
arefactors
factorsthat
that
measure
measurethe
theconsumption
consumptionof of
resources
resourcesby
byactivities.
activities.
 4 -25
Mengurangi ukuran & kerumitan

Penyederhanaan berbagai aktivitas-aktivitas

perusahaan dapat dilakukan dengan membentuk
pool rate, tidak harus activity rate.
Cara: (1) mengelompokkan aktivitas-aktivitas yang
secara logis berhubungan/ sejenis, dan (2)
aktivitas-aktivitas tersebut mempunyai rasio
konsumsi aktivitas yang sama untuk semua
produk
Hal. 185
 4 -26

Classification
Classification of
of Activities
Activities
1. Unit-level activities: aktivitas yang dilakukan
untuk tiap unit produk yang diproduksi.
Examples: Power and machine hours are used each time a unit is
produced. Direct materials and direct labor activities
are also unit-level activities, even though they are not
overhead costs.
2. Batch-level activities: aktivitas yang dilakukan
untuk tiap batch atau order produk yang diproduksi.

Examples: Setups, inspections, production scheduling, and

material handling.
 4 -27

Classification
Classification of
of Activities
Activities
3. Product-level (sustaining) activities: aktivitas yang
dilakukan untuk mendukung berbagai jenis produk yang
diproduksi perusahaan. Aktivitas ini mengkonsumsi input
untuk membangun, memproduksi atau menjual produk.
Examples: Engineering changes, process engineering, and
expediting.

4. Facility-level activities: aktivitas untuk meno-

pang a factory's general manufacturing processes.
Examples: Plant management, landscaping, maintenance,
security, property taxes, and plant depreciation.
 4 -28

A1 A2 A3 A4 A5

Activity
Level
Filter

Unit Level Batch Level Product Level Facility Level

Driver Driver Driver

Filter Filter Filter

Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7

 4 -29

Belring, Inc.
Product
Product Diversity:
Diversity: Consumption
Consumption Ratios
Ratios
Overhead Cordless Regular Activity
Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of moves
c c
Machining 0.10 0.90 Machine hours
d d
Testing 0.10 0.90 Direct labor hours
a 20/30 (cordless) and 10/30 (regular)
b 60/90 (cordless) and 30/90 (regular)
c 5,000/50,000 (cordless) and 45,000/50,000 (regular)
d 10,000/100,000 (cordless) and 90,000/100,000 (regular)
 4 -30

Belring, Inc.
Pool
Pool Rates
Rates
Batch-pool rate: $180,000/30 =$6,000 per run
Unit-pool rate: $180,000/50,000 = $3.6 per MH

Dalam contoh Belring, Inc.

cukup 2 pool rates, bukan 4 activity rates
 4 -31

Belring, Inc.
Activity
Activity Rates
Rates
Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
Batch pool cost 120,000 60,000
Unit-pool cost 18,000 162,000
Total manufacturing costs $216,000 $ 960,000
Units produced  10,000  100,000
Unit cost (total costs/units) $ 21.60 $ 9.60
Penyederhanaan ABC melalui Aproksimasi 4 -32

(hal. 187-188)

Cara lain mengurangi jumlah tarif adalah hanya

menggunakan aktivitas yang paling mahal dan
menggunakan penggeraknya untuk
membebankan biaya pada produk (cause & effect
considerations).
Biaya aktivitas yang tidak mahal dibebankan pada
kelompok biaya aktivitas yang mahal (secara
arbitrer).
 4 -33
Latihan

1. Soal-soal Tinjauan hal 190-193

2. Latihan 4-5 & 4-6, hal 196-197
3. Soal 4-16, hal 203-204
4. Soal 4-19, hal 206-207
5. Soal 4-20, hal 208
6. Soal 4-24, hal. 213-215
 4 -34

BAB 5
ABC: Customer
Costing &
Supllier Costing
 4 -35

Contoh:
Contoh:
Large Customer Ten Smaller Customers
(50% of sales) (50% of sales)

Units purchased 500,000 500,000

Orders placed 2 200
Number of sales calls 10 210
Manufacturing cost $3,000,000 $3,000,000
Order-filling costs
allocated $202,000 $202,000
Sales-force costs
allocated $110,000 $110,000
 4 -36

Contoh:
Contoh:

The purchasing manager uses two suppliers,

Murray Inc. and Plata Associates, as the source of
two machine parts: Part A1 and Part B2.

Activity Costs
Repairing products $800,000
Expending products 200,000
 4 -37

Contoh:
Contoh:
Murray Inc. Plata Associates
Part A 1 Part B2 Part A 1 Part B2
Unit purchase price $20 $52 $24 $56
Units purchased 80,000 40,000 10,000 10,000
Failed units 1,600 380 10 10
Late shipments 60 40 0 0

Repair rate = $800,000 ÷ 2,000 = $400 per failed part

Expediting rate = $200,000 ÷ 100 = $2,000 per late
delivery
 4 -38

Contoh:
Contoh:
Murray Inc. Plata Associates
Part A 1 Part B2 Part A 1 Part B2
Purchase cost $1,600,000 $2,080,000 $240,000 $560,000
Repairing products 640,000 152,000 4,000 4,000
Expediting products 120,000 80,000
Total costs $2,360,000 $2,312,000 $244,000 $564,000
Units ÷ 80,000 ÷ 40,000 ÷ 10,000 ÷ 10,000
Total unit cost $ 29.50 $ 57.80 $ 24.40 $ 56.40

The
The End
End