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7 -1 Support Department Cost Allocation CHAPTER. 7 -2 1.Describe the difference between support departments and producing departments. 2.Calculate single.

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Presentasi berjudul: "7 -1 Support Department Cost Allocation CHAPTER. 7 -2 1.Describe the difference between support departments and producing departments. 2.Calculate single."— Transcript presentasi:

1 7 -1 Support Department Cost Allocation CHAPTER

2 Describe the difference between support departments and producing departments. 2.Calculate single and multiple changing rates for a support department. 3.Allocate support-department costs to producing departments using the direct, sequential, and reciprocal methods. 4.Calculate departmental overhead rates. ObjectivesObjectives After studying this chapter, you should be able to:

3 7 -3 Types of Departments Producing departments secara langsung bertanggung jawab pada pembuatan produk atau jasa yang dijual kepelanggan

4 7 -4 Types of Departments Supporting departments menyediakan pelayanan pendukung yang diperlukan oleh departemen produksi Pemeliharaan, pertamanan, permesinan, rumah tangga, personalia dan penyimpanan

5 Membagi perusahaan kedalam departemen- depatemen 2.Mengklasifikasikan tiap departemen sebagai pendukung atau departemen produksi 3.Menelusuri semua biaya overhead perusahaan di departemen pendukung atau departemen produksi 4.Mengalokasikan biaya dept pendukung ke dept produksi Langkah-langkah dalam pengalokasian biaya dept pendukung ke dept produksi ContinuedContinued

6 Menghitung tarif overhead yang ditentukan terlebih dahulu untuk departemen produksi 6.Mengalokasikan biaya overhead ke tiap unit produk melalui tarif overhead yang ditentukan terlebih dahulu Langkah-langkah dalam pengalokasian biaya dept pendukung ke dept produksi

7 7 -7 Examples of Cost Drivers for Support Departments AccountingNumber of transactions Cafeteria Number of employees Engineering Number of change orders MaintenanceMachine hours; maintenance hours PayrollNumber of employees Personnel Number of employees, firings, layoffs, new hires Support Department Possible Driver Support Department Possible Driver

8 Memperoleh harga yang wajar dan saling menguntungkan 2.Menghitung tngkat laba lini produk 3.Memperkirakan pengaruh ekonomi dari perencanan dan pengendalian 4.Menilai persediaan 5.Memotivasi para manajer Tujuan Alokasi

9 7 -9 Note Objective 5: Allocations can be used to motivate managers.

10 7 -10 AND Fixed costs………………$26,190 Variable costs…..$0.023 per page

11 7 -11 Estimated usage (in pages) by the three producing departments is as follows: Audit Department94,500 Tax Department67,500 MAS Department108,000 Total270,000 Variable cost: 270,000 x $0.023 $ 6,210 Fixed cost 26,190 Total cost for 270,000 pages$32,400 Average cost ($32,400 ÷ 270,000)$0.12 per page A Single Charge Rate

12 7 -12 A Single Charge Rate Total Photocopying Department Charge Number of Pages Charge per Page Total Charges x= Audit Department92,000$0.12$11,040 Tax Department65, ,800 MAS Department115, ,800 Total272,000$32,640

13 7 -13 Multiple Charging Rates Peak Number of Pages Proportion of Peak Usage Total Fixed Costs Amount Allocated to Each Department Audit7, $26,190$ 5,238 Tax22, ,19014,928 MAS 9, ,190 6,024 Total39,375$26,190

14 7 -14 Multiple Charging Rates Number of Pages x $0.023 Fixed Cost Allocation Total Charges Audit department$2,116$ 5,238$ 7,354 Tax department1,49514,92816,423 MAS department 2,645 6,024 8,669 Total$6,256$26,190$32,446 + =

15 7 -15 Budgeted Versus Actual Usage Ketika kita kita mengalokasikan biaya dept pendukung kedept produksi, seharusnya kita mengalokasikan biaya aktual atau biaya yang dianggarkan?

16 7 -16 Budgeted Versus Actual Usage Biaya yang dianggarkan

17 7 -17 Budgeted Versus Actual Usage Prinsip umum evaluasi kinerja adalah para menajer seharusnya tidak bertanggung jawab atas biaya atau aktivitas yang tidak dikendalikan oleh mereka

18 7 -18 Use of Budgeted Data for Product Costing Number of Copies Total Rate Allocated Charges Audit Department94,500$0.12$11,340 Tax Department67, ,100 MAS Department108, ,960 Total270,000$32,400 x=

19 7 -19 Use of Actual Data for Performance Evaluation Purposes Number of Copies Total Rate Allocated Charges Audit department92,000$0.12$11,040 Tax department65, ,800 MAS department115, ,800 Total272,000$32,640 x=

20 7 -20 Memilih metode alokasi biaya departemen pendukung Ada tiga metode untuk mengalokasikan biaya dept pendukung ke departemen produksi:  The Direct Method (metode alokasi langsung)  The Sequential Method (metode alokasi berurutan)  The Reciprocal Method (metode alokasi timbal balik)

21 7 -21 Support Departments Producing Departments Direct costs*$250,000$160,000$100,000$ 60,000 Normal activity: Kilowatt-hours ,000600,000200,000 Maintenance hours1, ,5004,500 *Pada dept produksi biaya langsung hanya berhubungan dengan biaya overhead yang secara langsung dapat ditelusuri ke dept tersebut Data for Illustrating Allocation Methods Power Maintenance Grinding Assembly

22 7 -22 Direct Method of Allocation PowerMaintenance GrindingAssembly

23 7 -23 Direct Method of Allocation PowerMaintenance Grinding Assembly

24 7 -24 STEP 1—CALCULATE ALLOCATION RATIOS Grinding Assembly Grinding Assembly Power = 600,000 (600, ,000) ,000 (600, ,000) 0.25 Maintenance = 4,500 (4, ,500) ,500 (4, ,500) 0.50 Direct Method

25 7 -25 STEP 2—ALLOCATE SUPPORTS DEPARTMENT COSTS USING THE ALLOCATION RATIOS Power Maintenance Grading Assembly Power Maintenance Grading Assembly Support Departments Producing Departments Support Departments Producing Departments Direct costs$250,000 $160,000$100,000$ 60,000 Power-250, ,50062,500 Maintenance ,000 80,000 80,000 $ 0$ 0$367,500$202,500 a b a 0.75 x $250,000 = $187,500; 0.25 x $250,000 = $62, x $160,000 = $80,000 b Direct Method

26 7 -26 Sequential Method of Allocation STEP 1: Rank service departments Power 1 Maintenance 2

27 7 -27 Sequential Method of Allocation Power MaintenanceAssemblyGrinding STEP 2

28 7 -28 Sequential Method of Allocation Maintenance Assembly Grinding STEP 2

29 7 -29 STEP 1—CALCULATE ALLOCATION RATIOS Maint. Grinding Assembly Maint. Grinding Assembly Power = 200,000 (200, , ,000) ,000 (200, , ,000) 0.60 Sequential Method 0.20

30 7 -30 STEP 1—CALCULATE ALLOCATION RATIOS Maint. Grinding Assembly Maint. Grinding Assembly 4,500 (4, ,500) 0.50 Mainte- nance 4,500 (4, ,500) 0.50 = Sequential Method

31 7 -31 STEP 2—ALLOCATE SUPPORT DEPARTMENT COSTS USING THE ALLOCATION RATIOS Power Maintenance Grading Assembly Power Maintenance Grading Assembly Support Departments Producing Departments Support Departments Producing Departments Direct costs$250,000 $160,000$100,000$ 60,000 Power-250,00050,000150,00050,000 Maintenance , , ,000 $ 0$ 0$355,000$215,000 a b a 0.20 x $250,000 = $50,000; 0.60 x $250,000 = $150,000; 0.20 x $250,000 = $50, x $210,000 = $105,000 b Sequential Method

32 7 -32 Metode alokasi timbal balik mengakui semua interaksi antar departemen pendukung

33 7 -33 Power Maintenance Grading Assembly Power Maintenance Grading Assembly Support Departments Producing Departments Support Departments Producing Departments Normal activity: Kilowatt-hours---200,000600,000200,000 Maintenance hours1, ,5004,500 Reciprocal Method Power Maintenance Grading Assembly Power Maintenance Grading Assembly Proportion of Output Used by Departments Proportion of Output Used by Departments Allocated ratios: Power Maintenance Direct costs:

34 7 -34 M = Direct costs + Share of Power’s costs M = $160,000 + $50, M 0.98M = $210,000 M = $214,286

35 7 -35 P = Direct cost + Share of Maintenance’s cost = $250, ($214,286)P =$250,000 + $21,429 P =$271,429 P

36 7 -36 ALLOCATE SUPPORT DEPARTMENT COSTS USING THE ALLOCATION RATIOS AND THE SUPPORT-DEPARTMENT COSTS FROM RECIPROCAL METHODS EQUATIONS Power Maintenance Grading Assembly Power Maintenance Grading Assembly Support Departments Producing Departments Support Departments Producing Departments Direct costs$250,000 $160,000$100,000$ 60,000 Power-271,42954,286162,85754,286 Maintenance 271, ,286 96,429 96,429 Total$ 0$ 0$359,286$210,715 from Slide 7-34 from Slide 7-35

37 7 -37 Direct Method Grinding Assembly Grinding Assembly Comparison of Support Department Cost Allocations Using the Direct, Sequential, and Reciprocal Methods Direct costs$100,000$ 60,000 Allocated from power187,50062,500 Allocated from maintenance 80,000 80,000 Total cost$367,500$202,500 Click on button to compare with sequential method Click on button to compare with reciprocal method Return to show Return to show

38 7 -38 Sequential Method Sequential Method Grinding Assembly Grinding Assembly Comparison of Support Department Cost Allocations Using the Direct, Sequential, and Reciprocal Methods Direct costs$100,000$ 60,000 Allocated from power150,00050,000 Allocated from maintenance 105, ,000 Total cost$355,000$215,000 Click on button to compare with direct method Click on button to compare with reciprocal method Return to show Return to show

39 7 -39 Reciprocal Method Grinding Assembly Grinding Assembly Comparison of Support Department Cost Allocations Using the Direct, Sequential, and Reciprocal Methods Direct costs$100,000$ 60,000 Allocated from power162,85754,286 Allocated from maintenance 96,429 96,429 Total cost$359,286$210,715 Click on button to compare with direct method Click on button to compare with sequential method Return to show Return to show

40 7 -40 Departmental Overhead Rates The overhead rate for the grinding department is computed as follows (assuming the normal level of activity is 71,000 MH): OH rate = $355,000  71,000 = $5 per MH The overhead rate for the assembly department is computed as follows (assuming the normal level of activity is 107,500 DLH): OH rate = $215,000  107,500 = $2 per DLH

41 7 -41 Product Unit Cost A product requires two machine hours of grinding per unit and one hour of assembly. Overhead cost assigned: 2 x $5$10 1 x $2 2 Total assigned$12

42 7 -42 The End Chapter Seven

43 7 -43


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