Standard Costing-Overhead
Standard Costing-Overhead
COSTING
OVERHEAD
Bagaimana menetapkan Standar Overhead?
Metode yang digunakan untuk menghitung dan
menyusun standar overhead sama dengan
penghitungan tarif predetermined dan dibebankan
kepada produk/pesanan.
Overhead
Variances
Analisis Tiga Varian
Analisis 4
Varian
Contoh Kasus
Monthly capacity : 80,000 direct labor hours
Actual produced 38,000 units,
Actual direct labor hours 77,500
Actual factory overhead $700,000.
Variable overhead 2 hours@$6 = $12
Fixed overhead 2 hours @$3 = $ 6
Overhead per unit = $18
Unfavorable
Unfavorable
Metode analisis varian overhead
Spending Variance
Analisis 1 = Actual Overhead – Budgeted
Varian allowanced based on actual hours
Analisis 2
Varian Variable Efficiency Variance
Overhead
= Budgeted allowanced based on
Variances actual hours – Budgeted
Analisis 3 allowanced based on standard
Varian hours
Favorable
Unfavorable
Unfavorable
Metode analisis varian overhead
Spending Variance
= Actual Overhead – Budgeted
Analisis 1
allowanced based on actual hours
Varian