ANGGARAN

SEDIAAN
Penganggaran Perusahaan
Noery Mutiarahim, SE., MM
PENGERTIAN SEDIAAN

Sediaan adalah barang yang diperoleh dan tersedia dengan maksud untuk
dijual atau dipakai dalam produksi atau dipakai untuk keperluan
nonproduksi dalam siklus kegiatan yang normal.

Anggaran sediaan adalah anggaran yang dibuat untuk sediaan.

Faktor yang Memengaruhi Sediaan
Sediaan Sediaan Sediaan
produk jadi barang dagangan bahan baku

• Sifat penyesuaian jadwal • Sifat persaiangan dagang • Anggaran produk

• Harga beli bahan baku
produksi dengan pesanan • Hubungan antara biaya • Biaya penyimpanan bahan baku di
ekstra penyimpanan di gudang gudang dalam hubungannya dengan
• Sifat persaingan industri dengan biaya kehabisan biaya ekstra yang dikeluarkan
akibat kehabisan sediaan
• Hubungan antara biaya sediaan • Ketepatan pembuatan kuantitas
penyimpanan di gudang • Ketersediaan barang di standar bahan baku yang dipakai
dengan biaya kehabisam penyalur (produsen) • Ketepatan pennjual bahan baku
dalam menyerahkan bahan baku
sediaan yang dipesan
• Jumlah bahan baku tiap kali pesan
Penyusunan Anggaran Sediaan Produk

Pada perusahaan manufaktur terdapat sediaan produk jadi, sediaan produk

dalam proses, dan sediaan bahan baku.

1 Tingkat putaran sediaan

Anggaran sediaan produk
jadi
dan
Anggaran sediaan produk
dalam proses. 2 Membuat anggaran produk
 Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

PT Oke data for 2018 are as follows: Beginning work in process is budgeted for 65 units with
a completion rate of 100% direct materials, 60% direct labor and 40% manufacturing
overhead costs. Ending work in process is budgeted for 70 units with 90% completion rate of
90% direct materials, 50% direct labor and 60% factory overhead costs. Standard cost per unit
is Rp40, consists of Rp20 direct materials, Rp15 direct labor, and Rp5 manufacturing
overhead cost. Beginning finished goods in 2018 totaling 60 units. Sales are budgeted for
1,000 units @ Rp60. Finished good inventory turnover (FGIT) 20 times, work in process
inventory turnover (WIPT) 19.55 times.
Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

Anggaran Sediaan Produk Jadi Akhir

 
EFGI

Ket:
EFGI = Ending Finished Goods Inventory
S = Sales
BFGI = Beginning Finished Goods Inventory
FGIT = Finished Goods Inventory Turnover
 Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

 
EFGI

  EFGI (units) = 40 units

EFGI or
EFGI (Rp) = 40 x Rp40 = Rp1,600
Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

Anggaran Sediaan Produk dalam Proses Akhir

 
EWIP

Ket:
EWIP = Ending Work In Process
COGM= Cost of Good Manufactured
WIPT = Work In Process Turnover
BWIP = Beginning Work In Process
Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

Anggaran Sediaan Produk dalam Proses Akhir

Cost of Beginning Work In Process (BWIP):

DM = 65 units x 100% x Rp20 = Rp1,300
DL = 65 units x 60% x Rp15 = Rp585
MO = 65 units x 40% x Rp5 = Rp130
Rp2,015
 Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

COGM (Units) = COGS + EFGI – BFGI

  = 1,000 + 40 – 60
EWIP = 980 units
COGM (Rp) = 980 units x Rp40
= Rp39,200

  EWIP (Rp) = Rp1,995

EWIP or
EWIP (units) = 70 (pembulatan)
Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

Anggaran Laba Rugi Persediaan meggunakan metode FIFO

Unit ekuivalen (FIFO):

DM = 980 units + (70 units x 90%) – (65 units x 100%) = 978 units
DL = 980 units + (70 units x 50%) – (65 units x 60%) = 976 unts
MO = 980 units + (70 units x 60%) – (65 units x 40%) = 996 units
 PT OKE
Budgeted Income Statement
For The Year Ended Dec, 31 2018
Sales 1,000 units@ Rp60 Rp60,000
Direct Material Costs (DM) (dikali standar per unit) 19,560
Direct Labor Costs (DL) (dikali standar per unit) 14,640
Manufacturing Overhead Costs (MO) (dikali standar per unit) 4,980
Manufacturing Costs 985 units 39,180
(+) Beginning Work in Process Inventory 65 units 2,015
Total Manufacturing Costs 1,050 units 41,195
(-) Ending Work in Process Inventory 70 units 1,995
Cost of Goods Manufactured 980 units @Rp40 39,200
(+) Beginning Finished Goods Inventory 60 units @Rp40 2,400
Cost of Goods Available for Sale 1,040 units @Rp40 41,600
(-) Ending Finished Goods Inventory 40 units @Rp40 1,600
Cost of Goods Sold 1,000 units @ Rp40 40,000
Gross profit Rp20,000
 Menyusun Anggaran Sediaan
– Tingkat Putaran Sediaan (Inventory Turnover)

Finished Goods Inventory Turnover (FGIT) Work in Process Inventory Turnover (WIPT)

   
FGIT WIPT

   
Ket: Ket:
COGS = Cost of Goods Sold COGM = Cost of Good Manufactured
AFGI = Average Finished Goods Inventory AWIP = Average Work In Process
AFGI = AWIP =
LATIHAN (1)
Standard cost of finished goods per kg consists of Rp200 direct materials,
Rp250 direct labor, Rp150 manufacturing overhead. Ending work in process 250
kg with a completion rate: 100% direct materials, 80% direct labor, and 80%
manufacturing overhead. What is cost of ending work in process?
 LATIHAN (2)
Finished goods produced in this period were 750 kg, work in process inventory:
DM = 200 kg x 100% x Rp268 = Rp53,600
DL = 200kg x 60% x Rp260 = Rp31,200
MO = 200 kg x 60% x Rp160 = Rp19,200
Rp104,000
Data ending work in process from Exercise 1.
Calculate manufacturing costs if the equivalent unit uses the FIFO method!
 LATIHAN (3)

Based on data in exercises 1 and 2. Calculate the cost of goods manufactured!

Penyusunan Anggaran Sediaan Barang
Dagangan
Cara menyusun anggaran sediaan barang dagang pada dasarnya tidak jauh
berbeda dengan sediaan bahan baku yang terdapat pada perusahaan
manufaktur.