Assalamualaikum Wr.

Wb

Nama : Lia Evi Febriana

Nim : C1B020020
Kelas : R-003 Managemen
Mata Kuliah : Akuntansi Biaya
Dosen Pengampu : Yuliusman, S.E., M.Si., Ak.

Metode Full Costing Dan Variable Costing

 A. Perbandingan Metode Full Costing dengan Metode Variable Costing.

1. Full Costing
Yakni merupakan metode untuk menentukan harga pokok produksi, dengan
membebankan seluruh biaya produksi tetap maupun variabel pada produk yang
dihasilkan. Metode full costing Disebut juga dengan  Absortion atau Conventional
Costing.
Menurut Mulyadi (2014:18) : Pengertian metode variable costing adalah
metode penentuan harga pokok produksi yang memperhitungkan biaya produksi
yang berperilaku variabel kedalam harga pokok produksi, yang terdiri dari biaya
bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik variabel.
2. Variable Costing
Atau sering disebut direct costing merupakan suatu metode penentuan
harga pokok produksi dimana hanya elemen biaya variabel saja yang
diperhitungkan sebagai biaya produksi.
Menurut Mulyadi (2014:18) : Pengertian metode variable costing adalah
metode penentuan harga pokok produksi yang memperhitungkan biaya
produksi yang berperilaku variabel kedalam harga pokok produksi, yang terdiri
dari biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead
pabrik variabel.
Dengan menggunakan Metode Variable Costing,
a. Biaya Overhead pabrik tetap diperlakukan sebagai period costs dan
bukan sebagai unsur harga pokok produk, sehingga biaya overhead
pabrik tetap dibebankan sebagai biaya dalam periode terjadinya.

b. Dalam kaitannya dengan produk yang belum laku dijual, BOP tetap
tidak melekat pada persediaan tersebut tetapi langsung dianggap
sebagai biaya dalam periode terjadinya.

c. Penundaan pembebanan suatu biaya hanya bermanfaat jika dengan

penundaan tersebut diharapkan dapat dihindari terjadinya biaya yang
sama periode yang akan datang.
 B. Manfaat Informasi Variable Costing

1. Manfaat Informasi Variable Costing dalam Perencanaan Laba Jangka Pendek

Metode variable costing menghasilkan laporan laba rugi yang menyajikan informasi
biaya variabel yang terpisah dari informasi biaya tetap yang dapat memenuhi
kebutuhan manajemen untuk perencanaan laba jangka pendek.
 
2. Informasi Variable Costing dalam Pengendalian Biaya
Pada variable costing, period costs yang terdiri dari biaya yang berperilaku tetap
dikumpulkan dan disajikan secara terpisah dalam laporan laba-rugi sebagai
pengurang terhadap laba kontribusi
 Kekurangan Variabel Costing
a. Jarang sekali menemukan biaya
benar-benar memiliki sifat variabel atau
tetap, sehingga untuk menerapkan
Kelebihan Variabel Costing
variabel costing secara penuh akan sulit
Laporan keuangan yang disusun
dilakukan.
berdasar metode Variable Costing
bermanfaat bagi manajemen untuk :
b. Penggunaan metode ini dianggap
(1)  Perencanaan laba jangka pendek
tidak sesuai dengan kaidah akuntansi,
(2)  Pengendalian biaya dan
sehingga walaupun manajemen
(3)  Pembuatan keputusan.
melakukan implementasi variabel
 
costing untuk keperluan internal
perusahaan, manajemen tetap harus
membuat pelaporan keuangan laba rugi
untuk keperluan eksternal.
c. Penerapan variabel costing hanya d. Penerapan variabel costing
cocok untuk perusahaan yang membuat kesulitan dalam
penentuan labanya berdasarkan memisahkan antara biaya tetap
volume penjualan, sehingga bagi dan biaya variabel.
perusahaan yang memiliki produk
bersifat musiman tidak akan cocok,
jika tetap memaksa menggunakan
variabel costing, maka perusahaan
tersebut malah akan menderita
kerugian yang besar.
 Thank You

Walaikumsalam Wr.Wb
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Use a Graph to Show Your Data

Mars
Mercury
Mars is actually a
cold place Mercury is the
closest planet
Venus Neptune
Venus has a Neptune is the
beautiful name farthest planet

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Venus has a beautiful
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Profile Science Fiction

Mercury is the closest
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Drama
… And the Same Goes for Tables

Surface
Mass Diameter
Gravity
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Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

This Is a Map

Mars Mercury
Despite being red, Mercury is the closest
Mars is a cold place planet
Neptune
Venus
Neptune is the farthest
Venus has a beautiful planet
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A Timeline Always Works Fine
Mars Saturn
Despite being red, Mars Saturn is a gas giant,
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Jupiter Venus
Jupiter is a gas giant and Venus has a beautiful
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How About Percentages?

44% 85% 78%

Mars Jupiter Mercury

Despite being red, It’s a gas giant and Mercury is the
Mars is actually a also the biggest closest planet to the
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4,498,300,000
Big numbers to catch your audience’s attention
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Earths is the Sun’s mass

24h 37m 23s

is Jupiter rotation period

386,000 km
is the distance between the Earth and the Moon
Reviewing Concepts Is a Good Idea

Mars Venus Mercury

Despite being red, Mars Venus has a beautiful Mercury is the smallest
is a cold place, not hot. name and is the planet. planet of them all

Jupiter Saturn Neptune

Jupiter is a gas giant and Saturn is a gas giant, Neptune is the fourth-
the biggest planet composed of hydrogen largest planet
Use a Calendar to Talk About Events

1 2 3 4 5 6

7 8 9 10 11
1 12 Day 1
1 Venus has a
13 14 15 16 17 18 beautiful
name
Day 2 119 20 21 22 23 24
Mercury is
9
the first 25 26 27 28 29 30
planet
Exercise
Fill in the blanks with
each corresponding
name

Earth is
where we
live on

Mercury is Venus has a

the smallest beautiful
planet name
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