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Flexible Budgets and Overhead Analysis Pertemuan 5.

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Presentasi berjudul: "Flexible Budgets and Overhead Analysis Pertemuan 5."— Transcript presentasi:

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2 Flexible Budgets and Overhead Analysis Pertemuan 5

3 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Pengertian Flexible Budget atau Anggaran Variabel Adalah anggaran yang di desain untuk mencakup jangkauan aktivitas yang digunakan untuk mengembangkan biaya yang dianggarkan pada titik manapun dalam rentang aktivitas tersebut untuk dibandingkan dengan biaya sesungguhnya pada suatu perusahaan.

4 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Definisi lain menyatakan : Flexible budget adalah anggaran yg dapat disesuaikan dengan berbagai tingkat aktivitas guna mncerminkan bagaimana biaya-biaya berubah seiring dengan perubahan volume produksi.

5 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible budget berbeda denga anggaran Statis. Anggaran statis adalah anggaran yang dibuat untuk satu tingkat kegiatan (one level of activity) selama jangka waktu tertentu. Contohnya persentase dari kapasitas, jumlah produk yang dihasilkan selama jangka waktu tertentu, jumlah jam yang dikerjakan dan lainnya.

6 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Perbedaan Anggaran Statis dengan Anggaran Fleksibel a. Flexible Budget tidak membatasi diri hanya pada satu tingkat aktivitas, tetapi pada beberapa tingkat kisaran aktivitas (range activity atau relevant activity). b. Static Budget diarahkan pada satu tingkat saja.

7 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin b. Dalam pendekatan Flexible Budget hasil dari actual tidak harus dibandingkan biaya yang dibudgetkan pada tingkat budget aktivitas semula, pada static budget harus dibandingkan

8 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin c. Flexible Budget bersifat dinamik,. Static budget bersifat statis. d. Pada Flexible Budget terdapat under or over applied, dan static budget istilah ini tidak ada.

9 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2. Karaktetristik Flexible Budget 1). Ditujukan ke arah tingkat kapasitas keseluruhan yang berada dalam “range relevan atau relevant range” dari pada tingkat aktivitas tertentu dan hanya ditujukan kearah satu tingkat aktivitas (Denomonitory Activity). Denominator Activitry adalah angka yang ditentukan dalam flexible budget yang dapat digunakan untuk menentukan jumlah total biaya overhead pabrik pada tingkat aktivitas tertentu dari relevant range. Tarif biaya overhead overhead pabrik ditentukan dimuka = BIaya FOH Flexible budget/Denominator activity.

10 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2).Bersifat dinamis dari anggaran statis, karena flexible budget dapat disesuaikan dengan tingkat aktivitas apa pun yang berada dalam relevant range/activity, sekalipun periode sudah berlalu.

11 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3). Dalam masalah perhitungan Overhead (non manufaktur) dan Factory Overhead (Manufaktur) terdapat 4 faktor yang dapat di analisis dalam flexible budget yaitu :

12 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin (1) FOH ( Pabrik dan Non pabrik ) umumnya terdiri dari atas biaya yang banyak terpisah satu sama lainnya (2) Biaya yang terpisah ini kerap sangat kecil nilai $/rupiahnya sehingga menyulitkan untuk mengendalikannya dengan cara yang sama dengan pengendalian Direct Material Cost dan Direct Labor Cost.

13 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin (3). Biaya yg terpisah lainnya kecil ini sering kali merupakan tanggung jawab atau pusat pertanggung jawaban dari manajer yang saling berbeda pada segemen yang berbeda pula. (4). Biaya FOH ( khusus pabrik) berbeda perilaku biayanya, variabel, tetap dan semi variabel.

14 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Tahap-tahap Penyusunan Flexible budget. 1. Menentukan kisaran relevan atas aktivitas yg diharapkan berfluktuasi masa periode yang akan datang. 2. Menganalisis biaya pada relevant range dalam elemen variabel,tetap dan semi variabel.. 3. Memisahkan biaya berdasarkan perilakunya dan menetupan tarif untuk biaya, tetap, variabel dan semi variabel

15 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 4. Menggunakan tarif untuk bagian variabel dari biaya, menyusun sebagai budget yg memperlihatkan biaya-biaya apa yg akan dikeluarkan pada berbagai titik operasi pada semua relevant range. 5.Melakukan analisis Varians khusus Overhead dan Factory Overhead atas Biaya Variabel dan Biaya Variabel untuk mengukur kinerja perusahaan.

16 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Ada 4 varians dalam Flexible Budget yaitu : 1 Varians variabel (Variable Manufacturing Overhaed Variance ). VMOV 1).Spending V = Variable manufacturing Overhead Spending variance) VMOSV = AH(AR-SR)= (AOVR X AH)- (SOVRXAH) = (AOVR-SOVR) AH. 2). Variable Manufacturing Overhead Efficiency Variancer (VMOEV) = SR(AH-SH) (SOVR xAH) –(SVORxSH) = (SH-AH)SVOR

17 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2. Fixed Manufacturing Ovrhead Variance (FMOV) Dicari dulu POR = Taksiran Jumlah FOH per periode/ Taksiran Machie hours(MH) atau unit yg diproduksi per periode. Contoh : Untuk bulan Oktober 2006 Biaya FOH tetap ditaksir $ , jumlah unit diprodusi maka biaya per unit (POR) = $ /1.000 = $ 381/unit. Dalam perhitungan Flexible Budget harus dapat ditntukan taksiran Demoninatory Actvity yaitu tingkat ketigatan aktivitas pada jumlah jam mesin/JTKL tertentu diatnara relevan range untuk periode masa depan yang ditetapkan pada awal tahun anggaran.Varians pada FOH teap, ada dua varians.

18 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3). Fixed Manufacturuing overhead Volume Variance (FMOVV) : Volume Variance= POR x ( DMH - SMH) atau Fixed portion of the POR x( DM –SH allowed). DM=Denomitory activity. Penggunaan Denomitory aktivity ada 3 hal diperhatikan : a. Jika Denominator activity sama dengan jam standar allowed pada priode ini maka Volume Varians nihil. b. JIka denominator activity lebih besar dari jam standard allowed dalam priode ini kemudian timbul varians volume UF, berarti penggunaan di bawah fasilitas yang tersedia. c. Jika denominator activity lebih kecil dari jam standar allowed dalam priode ini, kemudian timbul varians volume UF, berarti penggunaan yang tinggi terhadap fasilitas yang tersedia dibandingkan yang yang telah direncanakan. 4).Fixed Manufactruing Overhead Budget variance atau Budget Variance= Actual Fixed FOH cost- Budgeted Fixed FOH Cost.

19 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 1.Contoh. Kohn Mountain menggunakan Flexible Budget untuk operasi perusahaannya dan mempunyai data sebagian dari relevant range unit – unit. Biaya 5.000unit unit. Depresiasi $ $ Power Bahan tak langsung Pemeliharaan Biaya lainnya Jumlah $ $

20 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Diminta : a. Susunlah Flexible Budget dalam kompenen biaya. b. Buatlah Flexible budget dengan kenaikan unit. c. Grafik Flexible budget. d. Hitunglah “semi variabel cost “ pada tingkat aktivitas unit.

21 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Jawab : 1. Flexible budget dengan analisis kompenen. Biaya tetap adalah depresiasi = $ Power : maksimum = $ = unit minimum = $ = unit High and low $ = unit Elemen variabel $ /5.000 = $ 2. Elemen tetap :maksimum =10.000x$2 = $ , sama dengan biayanya $20.000,Elemen tetap= 0

22 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3. Bahan tidak langsung dengan hal yang sama: Elemen variabel = Mak unit = $ Min unit = unit = $ Elemen variabel= $ 1.000/5000 = $ 0,20 unit Elemen tetap = Mak: = $ x0,20 = Elemen tetap $ 8.000

23 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 4. Pemeliharaan : Mak: unit = $ unit = unit $ Elemen variabel = $1.500/5000 = $0,30.unit Elemen tetap Mak = = $ x 0,30= Elemen tetap $ 7.000

24 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 5. Biaya lainnya: Mak : =$ Min = = $ Element variabel = $ 2.000/5.000 = $ 0,40 unit Elemen tetap = $ – ( $0,40 x ) = $ 3.000

25 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Budget Flexible dengan kompenen (bentuk High and low) adalah berikut ini : Relevan Range – unit. Biaya Tetap Biaya Variabel Depresiasi Power 0 $ 2 /unit Bahan tak langsung ,20 /unit Pemeliharaan ,30 /unit Biaya lainnya ,40 /unit Jumlah $ $2.90 /unit

26 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Dari hasil diatas dapat dihitung pada tingkat relevant range tertentu dengan rumus Y = a + bx atau $ ,90X Relevant range ( unit) Biaya Depresiasi Power Bahan tak langs Pemeliharaan Biaya lainnya Jumlah

27 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin c. Grafik Flexible Budget, hampir sama dengan grafik Fixed Cost dan Variabel cost. d. Menghitung Biaya Semi Variabel pada tingkat unit Perguanakan Formula Y = a + bX Bahan tak langsung = $ $0,20 X Pemeliharaan = $0,30 X Biaya lainnya = $0,40X Jumlah Y = $ $0,90X Tingat relevant range 7.500, maka biaya semi variabelnya adalah $ ( $0,90 x 7.500) = $ Depresiasi dan Power tidak dihitung karena kedua bersifat tetap dan variabel secara total. Bahan lainnya dapat dilihat dari Power Point berikut ini.

28 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports Let’s look at CheeseCo. Static budgets are prepared for a single, planned level of activity. Performance evaluation is difficult when actual activity differs from the planned level of activity. Hmm! Comparing static budgets with actual costs is like comparing apples and oranges.

29 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports CheeseCo

30 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports CheeseCo

31 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports U = Unfavorable variance CheeseCo was unable to achieve the budgeted level of activity. CheeseCo

32 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports CheeseCo F = Favorable variance that occurs when actual costs are less than budgeted costs.

33 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance Reports Since cost variances are favorable, have we done a good job controlling costs? CheeseCo

34 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budgets Improve performance evaluation. May be prepared for any activity level in the relevant range. Show revenues and expenses that should have occurred at the actual level of activity. Reveal variances due to good cost control or lack of cost control.

35 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget To a budget we need to know that: Total variable costs change in direct proportion to changes in activity. Total fixed costs remain unchanged within the relevant range. Fixed Variable

36 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget CheeseCo Fixed costs are expressed as a total amount. Variable costs are expressed as a constant amount per hour. $40,000 ÷ 10,000 hours is $4.00 per hour.

37 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget $4.00 per hour × 8,000 hours = $32,000 CheeseCo

38 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget CostTotal Flexible Budgets FormulaFixed8,00010,00012,000 Per HourCostHours Machine hours8,000 10,000 12,000 Variable costs Indirect labor ,000$ Indirect material ,000 Power0.50 4,000 Total variable cost7.50$ 60,000$ Fixed costs Depreciation12,000$ $ Insurance2,000 Total fixed cost14,000$ Total overhead costs74,000$ ? CheeseCo

39 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget CostTotal Flexible Budgets FormulaFixed8,00010,00012,000 Per HourCostHours Machine hours8,000 10,000 12,000 Variable costs Indirect labor ,000$ 40,000$ Indirect material ,000 30,000 Power0.50 4,000 5,000 Total variable cost7.50$ 60,000$ 75,000$ Fixed costs Depreciation12,000$ $ $ Insurance2,000 Total fixed cost14,000$ $ Total overhead costs74,000$ 89,000$ CheeseCo Total fixed costs do not change in the relevant range.

40 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Preparing a Flexible Budget CostTotal Flexible Budgets FormulaFixed8,00010,00012,000 Per HourCostHours Machine hours8,000 10,000 12,000 Variable costs Indirect labor ,000$ 40,000$ 48,000$ Indirect material ,000 30,000 36,000 Power0.50 4,000 5,000 6,000 Total variable cost7.50$ 60,000$ 75,000$ 90,000$ Fixed costs Depreciation12,000$ $ $ $ Insurance2,000 Total fixed cost14,000$ $ $ Total overhead costs74,000$ 89,000$ 104,000$ CheeseCo

41 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report

42 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report CheeseCo

43 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report CostTotal FormulaFixedFlexibleActual Per HourCostsBudgetResultsVariances Machine hours8,000 0 Variable costs Indirect labor4.00$ 32,000$ 34,000$ $ 2,000 U Indirect material ,000 25,500 1,500 U Power0.50 4,000 Total variable costs7.50$ 60,000$ Fixed Expenses Depreciation12,000$ $ Insurance2,000 Total fixed costs14,000$ Total overhead costs74,000$ CheeseCo

44 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report CheeseCo

45 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Static Budgets and Performance How much of the $11,650 is due to activity and how much is due to cost control?

46 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report Difference between original static budget and actual overhead = $11,650 F. Overhead Variance Analysis Let’s place the flexible budget for 8,000 hours here.

47 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report Overhead Variance Analysis This $15,000F variance is due to lower activity. Activity This $3,350U flexible budget variance is due to poor cost control. Cost control

48 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Flexible Budget Performance Report What causes the cost control variance? There are two primary reasons for unfavorable variable overhead variances: 1. Spending too much for resources. 2. Using the resources inefficiently.

49 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Overhead Rates and Overhead Analysis Overhead from the flexible budget for the denominator level of activity POHR = Recall that overhead costs are assigned to products and services using a predetermined overhead rate (POHR): Assigned Overhead = POHR × Standard Activity Denominator level of activity

50 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin ColaCo prepared this budget for overhead: Overhead Rates and Overhead Analysis – Example TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ ?9,000$ ? 4,000 8,000 ?9,000 ? ColaCo applies overhead based on machine hour activity. Let’s calculate overhead rates.

51 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Overhead Rates and Overhead Analysis – Example Rate = Total Variable Overhead ÷ Machine Hours ColaCo prepared this budget for overhead: This rate is constant at all levels of activity. TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ 2.00$ 9,000$ ? 4,000 8, ,000 ?

52 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ 2.00$ 9,000$ 4.50$ 4,000 8, , Overhead Rates and Overhead Analysis – Example Rate = Total Fixed Overhead ÷ Machine Hours ColaCo prepared this budget for overhead: This rate decreases when activity increases.

53 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ 2.00$ 9,000$ 4.50$ 4,000 8, , Overhead Rates and Overhead Analysis – Example The total POHR is the sum of the fixed and variable rates for a given activity level. ColaCo prepared this budget for overhead:

54 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin ColaCo’s actual production for the period required 3,200 standard machine hours. Actual variable overhead incurred for the period was $6,740. Actual machine hours worked were 3,300. Compute the variable overhead spending and efficiency variances. Variable Overhead Variances – Example

55 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Variable Overhead Variances AH × SR AH × AR Spending variance = AH(AR - SR) Efficiency variance = SR(AH - SH) SH × SR Spending Variance Efficiency Variance Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours

56 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3,300 hours 3,200 hours × × $2.00 per hour $2.00 per hour Variable Overhead Variances – Example $6,740$6,600$6,400 Spending variance $140 unfavorable Efficiency variance $200 unfavorable $340 unfavorable flexible budget total variance Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours

57 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2,050 hours 2,100 hours × × $5 per hour $5 per hour Variable Overhead Variances – Example Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours $10,950 $10,250 $10,500 Spending variance $700 unfavorable Efficiency variance $250 favorable $450 unfavorable flexible budget total variance

58 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Variable Overhead Variances – A Closer Look Spending Variance Efficiency Variance Results from paying more or less than expected for overhead items and from excessive usage of overhead items. Controlled by managing the overhead cost driver.

59 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Overhead Rates and Overhead Analysis – Example ColaCo prepared this budget for overhead: What is ColaCo’s fixed overhead rate for an estimated activity of 3,000 machine hours? TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ 2.00$ 9,000$ 4.50$ 4,000 8, ,

60 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Overhead Rates and Overhead Analysis – Example ColaCo prepared this budget for overhead: Fixed Overhead Rate FR = $9,000 ÷ 3,000 machine hours FR = $3.00 per machine hour TotalVariableTotalFixed MachineVariableOverheadFixedOverhead HoursOverheadRateOverheadRate 2,000 4,000$ 2.00$ 9,000$ 4.50$ 4,000 8, ,

61 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin ColaCo’s actual production required 3,200 standard machine hours. Actual fixed overhead was $8,450. Compute the fixed overhead budget and volume variances. Fixed Overhead Variances – Example

62 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Overhead Variances Budget Variance Volume Variance FR = Standard Fixed Overhead Rate SH = Standard Hours Allowed SH × FR Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied

63 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3,200 hours × $3.00 per hour Budget variance $550 favorable Fixed Overhead Variances – Example $8,450$9,000$9,600 Volume variance $600 favorable SH × FR Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied

64 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2,100 hours × $7.00 per hour Budget variance $350 unfavorable $14,800$14,450 $14,700 Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied Volume variance $250 favorable SH × FR Quick Check

65 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Overhead Variances – A Closer Look Budget Variance Volume Variance Results from paying more or less than expected for overhead items. Results from operating at an activity level different from the denominator activity.

66 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Overhead Variances Volume Cost 3,000 Hours Expected Activity $9,000 budgeted fixed OH Fixed overhead applied to products

67 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Fixed Overhead Variances $8,450 actual fixed OH Volume Cost 3,000 Hours Expected Activity $9,000 budgeted fixed OH Fixed overhead applied to products $8,450 actual fixed OH $550 Favorable Budget Variance {

68 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin { Fixed Overhead Variances $8,450 actual fixed OH 3,200 machine hours × $3.00 fixed overhead rate $600 Favorable Volume Variance $9,600 applied fixed OH 3,200 Standard Hours Volume Cost 3,000 Hours Expected Activity $9,000 budgeted fixed OH Fixed overhead applied to products { $550 Favorable Budget Variance { $8,450 actual fixed OH

69 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Volume Variance – A Closer Look Volume Variance Results when standard hours allowed for actual output differs from the denominator activity. Unfavorable when standard hours < denominator hours Favorable when standard hours > denominator hours

70 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Overhead Variances and Under- or Overapplied Overhead Cost In a standard cost system: Unfavorable variances are equivalent to underapplied overhead. Favorable variances are equivalent to overapplied overhead. The sum of the overhead variances equals the under- or overapplied overhead cost for a period.

71 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin CONTOH LAINNYA DARI FLEXIBLE BUDHET Data for manufacturing Overhead of Tiagaroda Company are given below. lexible Budget at various level of activity (hours) Cost Formula Direct Labor Activity ( Hours). Overhaed Cost Per direct labor hours Variable Overhead cost Utilitties $ 3, Indirect labor 1, Suplies. 2, Total Variavel overhead cost $ 7, Fixed Overhead cost Depreciation Insurance Supervisor Total Fixed Overhead Cost Total Overhead Cost

72 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Four hours of direct labor time are required per unit product. The Tigaroda Coy has set demonitory activity for coming priod at direct labor (DLHs) or units. Assumse the following actual results for the priod. - Number of units produced units. - Standard direct labors (DLHs) allowed jam - Actual direct labor hours jam - Actual fixed overhead cost $ Actual variable overhead cost $ Required: a. Compute predetermined over rate (POR) an break it down into “ variable and fixed cost elements” b. Analyze the $ ? Under or over applied Overhead. c. Compute the four variance of Overhead. JAWAB:

73 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin POR tingkat denomitory activity DLH. POR dalam DLHs =$ / = $ 12 DLHs Elemen variabel = / = $ 7 DLH, jadi elemen tetap $ 12 - $ 7 = $ 5 DLH B.Analisis under or over applied dari overhead. Total Overhead aktual = $ $ = $ Standard DLH x $12dlh = $ Overhead under applied $ 2.000

74 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Four FOH Variance. Overhead Fixed variance. 1.Budget variance= Actual fixed FOH Flexible budget $ –(Dominotory axtivity x elements fixed) = $ ($ x $5) = $ UF

75 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 2) Volume variance: = (Fixed portion of the PORx Donomintory activity)- Standard Hours. = $ 5( ) = $ F. FOH variable variance. 3). Spending variance = (AR –SR) AH = $ – ( x 7) = – = $ UF 4). Eficiency = SR(AH-SH) = $7 ( ) = $ UF

76 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin 3. Rekapitulasi Varians: Fixed FOH variance. - Budget variance $ UF - Volume variance F Variable FOH variance. - Spending variance UF - Efficeincy variance UF Total Variance $ UF

77 © The McGraw-Hill Companies, Inc., 2003 McGraw-Hill/Irwin Akhir Pertemuan 5: Terima kasih


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