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Activity Based Costing ENDANG DWI WAHYUNI. Latar Belakang Traditional costing  volume based costing ( jml unit, jam, dst) - efektif jika : material &

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Presentasi berjudul: "Activity Based Costing ENDANG DWI WAHYUNI. Latar Belakang Traditional costing  volume based costing ( jml unit, jam, dst) - efektif jika : material &"— Transcript presentasi:

1 Activity Based Costing ENDANG DWI WAHYUNI

2 Latar Belakang Traditional costing  volume based costing ( jml unit, jam, dst) - efektif jika : material & direct cost dominan, teknologi relatif stabil, ragam produk terbatas Perkembangan menunjukkan banyak resources harus dikeluar- kan untuk kegiatan yang tidak berkaitan dengan jumlah pro- duksi ( set up cost, material handling cost, dst. )

3 Kelemahan Traditional Costing Akuntansi biaya tradisional dirancang hanya menyajikan informasi biaya pada tahap produksi Alokasi biaya overhead pabrik hanya didasarkan pada jam tenaga kerja langsung atau hanya dengan volume produksi Ada diversitas produk, dimana masing-masing produk mengkonsumsi biaya overhead yang berbeda-beda

4 ABC Gagasan  menghitung biaya overhead berdasar aktivitas-aktivitas yang dilakukan Pengertian : Sistem kalkulasi biaya yang menggunakan satu atau lebih faktor yang berkaitan dengan non-volume dalam mengalokasikan kelompok biaya overhead Dasar  Cost Driver (penggerak biaya)

5 Dasar pemikiran Produk Aktivitas2CostResources 1 2 Aktivitas Cost Object 3 Overhead Cost dibebankan Cost Object -Produk - jasa Dgn cara : 1.Identifikasi Resources yang diperlu - Aktivitas untuk meng- Jumlah hasilkan Cost output 2. Cost Driver  resource cost / unit aktivitas 3. Tiap biaya resources dibebankan ke produk/ jasa dgn cara : biaya per aktivitas x Jumlah aktivitas

6 ABC: Two-Stage Assignment Cost of Resources Assign Costs Activities Products Driver Tracing

7 Tahap-tahap ABC

8 STEP 1 Sumber biaya : akun dalam buku besar Analisis aktivitas : identifikasi dan deskripsi pekerjaan (proses, waktu, sumber daya, nilai) Penggolongan 4 aktivitas : ▫ Facility sustaining activity cost  berkaitan dengan aktivitas mempertahankan kapasitas yang dimiliki perusahaan Misal biaya depresiasi, biaya asuransi, biaya gaji pegawai kunci ▫ Product sustaining activity cost  berkaitan dengan aktivitas penelitian dan pengembangan produk dan biaya untuk mempertahankan produk untuk tetap dapat dipasarkan Misal biaya pengujian produk, biaya desain produk ▫ Bacth activity cost  berkaitan dengan jumlah bacth produk yang diproduksi Misal biaya setup mesin ▫ Unit level activity cost  berkaitan dengan besar kecilnya jumlah unit produk yang dihasilkan Misal biaya bahan baku, biaya tenaga kerja

9 STEP 2 Sumber dari biaya : aktivitas Kriteria : hubungan sebab-akibat Contoh : meter, jumlah pekerja, jumlah set up, jumlah pergerakan, jam-mesin

10 STEP 3 Penentuan Output ActivityLevelDriver Materials Purchasing UnitMaterial cost SetupBatchSetup hour Part admProductNumber of part General and adm FacilityAmount of value added

11 PT ABC mempunyai dua depatermen, yaitu dep I dan II yang digunakan untuk memproduksi produk A dan produk B. Data untuk menentukan biaya produk A dan B adalah sebagai berikut: KeteranganProduk AProduk B Unit diproduksi10.000 unit40.000 unit Biaya bahan bakuRp 10.000.000Rp 40.000.000 Biaya tenaga kerja langsungRp 12.000.000Rp 48.000.000 Jam mesin20.000 jm80.000 jm Kilowat50.000200.000 Jam inspeksi5.2007.800 Jam kerja langsung10.000 jkl40.000 jkl Frekuensi produksi1.000 kali1.500 kali

12 KeteranganDepatermen IDepatermen II Jam kerja langsung: Produk A Produk B 2.000 36.000 8.000 4.000 Jumlah JKL38.00012.000 Jam mesin: Produk A Produk B 5.000 20.000 15.000 60.000 Jumlah jam mesin25.00075.000 Biaya overhead pabrik: Biaya inspeksi pabrikRp 5.000.000Rp 8.000.000 Biaya listrikRp 5.000.000Rp 15.000.000 Biaya pemeliharan mesinRp 4.000.000Rp 10.000.000 Biaya persiapan produksiRp 8.500.000Rp 15.000.000

13 Diminta: Hitunglah harga pokok produksi produk A dan B dengan pendekatan tradisional (tarif tunggal dan tarif depatermen) dan ABC sistem

14 Activity-based management (ABM) is a systemwide, integrated approach that focuses management’s attention on activities with the objective of improving customer value and the profit achieved by providing this value. Activity-Based Management (ABM) Activity-based management encompasses both product costing and process value analysis. The activity-based management model has two dimension: a cost dimension and a process dimension.

15 Cost Dimension Activity-Based Management Model Resources Process Dimension Driver Analysis Why? Performan ce Analysis How well? Products and Customers Activities What?

16 Process value analysis is fundamental to activity- based responsibility accounting, focuses on accountability for activities rather than costs, and emphasizes the maximization of systemwide performance instead of individual performance. Process Value Analysis Process value analysis is concerned with: Driver analysis Activity analysis Activity performance measurement

17 Activity Analysis Activity analysis is the process of identifying, describing, and evaluating the activities an organization performs. Activity analysis should produce four outcomes:  What activities are done.  How many people perform the activities.  The time and resources are required to perform the activities.  An assessment of the value of the activities to the organization.

18 Those activities necessary to remain in business are called value-added activities. Value- Added Activities

19 Activities needed to comply with the reporting requirements, such as the SEC, are value-added by a mandate. Value- Added Activities

20 A discretionary activity is classified as value-added provided it simultaneously satisfies three conditions: Value- Added Activities The activity produces a change of state. The change of state was not achievable by preceding activities. The activity enables other activities to be performed.

21 All activities other than those essential to remain in business are referred to as nonvalue-added activities. Non value- Added Activities

22  Scheduling  Moving  Waiting  Inspecting  Storing

23 Activity Analysis Activity elimination Activity selection Activity reduction Activity sharing Activity Analysis Can Reduce Costs in Four Ways:

24 Efficiency Quality Time Measures of Activity Performance

25 Financial measures of activity efficiency include: Value and nonvalue-added activity cost reports Trends in activity cost reports Kaizen standard setting Benchmarking Life-cycle costing

26 Value- and Nonvalue-Added Cost Reporting ActivityActivity DriverSQAQSP WeldingWelding hours10,0008,000$40 ReworkRework hours010,0009 SetupsSetup hours06,00060 InspectionNumber of inspections04,00015 Value-added standards call for their elimination

27 Value- and Nonvalue- Added Cost Reporting ActivityActivity DriverSQAQSP WeldingWelding hours10,0008,000$40 ReworkRework hours010,0009 SetupsSetup hours06,00060 InspectionNumber of inspections04,00015 Value-added standards call for their elimination

28 Value-added costs = SQ x SP Nonvalue-added costs = (AQ – SQ)SP Where SQ = The value-added output level of an activity SQ =The standard price per unit of activity output measure AQ =The actual quantity used of flexible resources or the practical activity capacity acquired for committed resources Formulas

29 Welding$400,000$ - 80,000$320,000 Rework090,00090,000 Setups0360,000360,000 Inspection 0 60,000 60,000 Total$400,000$430,000$830,000 Value- and Nonvalue- Added Cost Report Value-Added Nonvalue- Actual Value-Added Nonvalue- Actual Activity Costs Added Costs Costs Activity Costs Added Costs Costs

30 Welding-$80,000$ 50,000$ 30,000 Rework90,00070,00020,000 Setups360,000200,000160,000 Inspection 60,000 35,000 25,000 Total$430,000$355,000$235,000 Nonvalue-Added Costs Nonvalue-Added Costs Activity 2003 2004 Change Activity 2003 2004 Change Trend Report: Nonvalue-Added Costs


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