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STANDARD COSTING SETTING STANDARDS AND ANALYZING VARIANCES.

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Presentasi berjudul: "STANDARD COSTING SETTING STANDARDS AND ANALYZING VARIANCES."— Transcript presentasi:

1 STANDARD COSTING SETTING STANDARDS AND ANALYZING VARIANCES

2 STANDARD COST Karakteristik : Karakteristik : a. Biaya yang telah ditentukan sebelumnya a. Biaya yang telah ditentukan sebelumnya untuk memproduksi satu atau lebih unit untuk memproduksi satu atau lebih unit selama suatu periode tertentu. selama suatu periode tertentu. b. Memiliki 2 komponen,yaitu : b. Memiliki 2 komponen,yaitu : Physical standard (standar fisik=standar Physical standard (standar fisik=standar input untuk per unit output) input untuk per unit output) Price standard (standard harga=standar Price standard (standard harga=standar harga untuk per unit input) harga untuk per unit input)

3 Usefulness of Standard Costs Establishing Budgets Establishing Budgets Controlling costs by motivating employees and measuring operating efficiencies Controlling costs by motivating employees and measuring operating efficiencies Simplifying costing procedures and expediting cost reports Simplifying costing procedures and expediting cost reports Assigning cost to materials, work in process, and finished goods inventories. Assigning cost to materials, work in process, and finished goods inventories. Establishing contract bids and setting prices Establishing contract bids and setting prices

4 Setting Standards Physical Standard, meliputi : Physical Standard, meliputi : Basic Standard dan Current Standard Basic Standard dan Current Standard Basic Standard ( Standar Dasar ) : Basic Standard ( Standar Dasar ) : Tolok ukur yang digunakan untuk membandingkan kinerja yang diperkirakan dengan kinerja aktual. Tolok ukur yang digunakan untuk membandingkan kinerja yang diperkirakan dengan kinerja aktual. Current Standard ( Standar Sekarang ) Current Standard ( Standar Sekarang ) meliputi : meliputi : a. Expected Actual Standard a. Expected Actual Standard Standar yang paling mendekati dengan hasil aktual Standar yang paling mendekati dengan hasil aktual b. Normal Standard b. Normal Standard Standar dalam kondisi normal, menantang namun dicapai Standar dalam kondisi normal, menantang namun dicapai

5 Setting Standards c. Theoretical Standard c. Theoretical Standard Standard maksimum yang dicita Standard maksimum yang dicita -citakan untuk dicapai suatu saat nanti. -citakan untuk dicapai suatu saat nanti.

6 Determining Standard Cost Variances Materials Standards & Variances, meliputi Materials Standards & Variances, meliputi Price standard, materials quantity dan usage standard. Price standard, materials quantity dan usage standard... Price standard, dapat digunakan untuk : Memantau kinerja Dept. pembelian Memantau kinerja Dept. pembelian Mengukur dampak naik/turun harga thp.laba Mengukur dampak naik/turun harga thp.laba Price variances terjadi bila Actual price tidak sama dengan Standard price. Price variances terjadi bila Actual price tidak sama dengan Standard price.

7 Materials Standards and Variances Bila price variances dicatat saat pembelian material  materials purchase price variances. Bila price variances dicatat saat pembelian material  materials purchase price variances. Note : Supaya dept. pembelian bertanggung jawab atas hasil pembelian bahan bakunya maka variances sebaiknya dicatat saat pembelian. Note : Supaya dept. pembelian bertanggung jawab atas hasil pembelian bahan bakunya maka variances sebaiknya dicatat saat pembelian. Tapi bila price variances dicatat saat penggunaan  materials price usage variances Tapi bila price variances dicatat saat penggunaan  materials price usage variances Figure 18-1 page 18-6 merupakan dasar bagi perhitungan berikutnya. Figure 18-1 page 18-6 merupakan dasar bagi perhitungan berikutnya.

8 Materials Standards and Variance Materials Standards and Variance Materials Purchase Price Variance (MPPV) Materials Purchase Price Variance (MPPV) Q x UC = Amount Q x UC = Amount Actual Q Purchased x 7.44(A) = Actual Q Purchased x 7.44(A) = Actual Q Purchased x 7.50(S) = Actual Q Purchased x 7.50(S) = Materials Purchase Price Variance x (0.6) = (600) F Materials Purchase Price Variance x (0.6) = (600) F.. Materials Price Usage Variance (MPUV) Actual Q Used x 7.44(A) = Actual Q Used x 7.44(A) = Actual Q Used x 7.50(S) = Actual Q Used x 7.50(S) = Materials Price Usage Variance x (0.6) = (570) F Materials Price Usage Variance x (0.6) = (570) F.. Materials Inventory Variance ( MIV) :

9 Materials Standards and Variances Materials Standards and Variances.. Materials Inventory Variance (MIV) Q x UC = Amount Q x UC = Amount Actual Q Purchased x 7.5(S) = Actual Q Purchased x 7.5(S) = Actual Q Used x 7.5(S) = Actual Q Used x 7.5(S) = Materials Inventory V 500 x 7.5(S) = UF Materials Inventory V 500 x 7.5(S) = UF.. Materials Quantity/Usage Variance Actual Q Used x 7.5(S) = Actual Q Used x 7.5(S) = Standard Q Allowed x 7.5(S) = Standard Q Allowed x 7.5(S) = Materials Q Variance 164 x 7.5(S) = UF Materials Q Variance 164 x 7.5(S) = UF

10 Labor Standards and Variances Labor Rate Variance Labor Rate Variance Q UC Amount Q UC Amount Actual Hours Work x 12.50(A) = Actual Hours Work x 12.50(A) = Actual Hours Work x 12.00(S) = Actual Hours Work x 12.00(S) = Labor Rate Variance x 0.5 = 816 UF Labor Rate Variance x 0.5 = 816 UF.. Labor Efficiency Variance Actual Hours Work x 12.00(S) = Actual Hours Work x 12.00(S) = Standard Hours Allowed1.504 x 12.00(S) = Standard Hours Allowed1.504 x 12.00(S) = Labor Efficiency Variance 128 x 12.00(S) = UF Labor Efficiency Variance 128 x 12.00(S) = UF

11 Factory Overhead Standards and Variances Penentuan Tariff ( pada Kapasitas normal) Penentuan Tariff ( pada Kapasitas normal) Total Factory Overhead : Activity Total Factory Overhead : Activity Information : Information : Actual FOH Actual FOH Standards Hours allowed for actual production (4.512 x 1/3 standard labor hour per unit) Standards Hours allowed for actual production (4.512 x 1/3 standard labor hour per unit) Actual direct labor hours used Actual direct labor hours used Overall FOH Variances Actual FOH Actual FOH FOH chargeable to work in process standard FOH chargeable to work in process standard (1.504 standard hours allowed x $ (1.504 standard hours allowed x $ Overall or net FOH Variance UF Overall or net FOH Variance UF

12 Factory Overhead Standards and Variances, 2-Variance Method Factory Overhead Standards and Variances, 2-Variance Method Two-Variances Method : Two-Variances Method : Controllable Variance Controllable Variance Actual FOH ………………………… Actual FOH ………………………… Budget Allowance based on standards hours allowed : Budget Allowance based on standards hours allowed : Variable FOH (1.504 SH)x$3 variable Variable FOH (1.504 SH)x$3 variable overhead rate overhead rate Budget Fixed FOH Budget Fixed FOH CONTROLLABLE VARIANCE 710 UF CONTROLLABLE VARIANCE 710 UF

13 Factory Overhead Standards and Variances, 2-Variance Method Volume Variance : Volume Variance : Budget allowance based on standard hour allowed Budget allowance based on standard hour allowed FOH chargeable to work in process at standard (1.504 SH allowedx$15standard overhead rate) FOH chargeable to work in process at standard (1.504 SH allowedx$15standard overhead rate) VOLUME VARIANCE UF VOLUME VARIANCE UF

14 Factory Overhead Standards and Variances, 3-Variance Method Spending Variance Spending Variance Actual FOH incurred Actual FOH incurred Budget allowance based on actual hours : Budget allowance based on actual hours : Variable overhead (1.632 AH x$3 variable Variable overhead (1.632 AH x$3 variable overhead rate overhead rate Budget fixed overhead Budget fixed overhead SPENDING VARIANCE 326 UF SPENDING VARIANCE 326 UF

15 Factory Overhead Standards and Variances, 3-Variance Method Variable Efficiency Variance Variable Efficiency Variance Budget allowance based on Actual Hours worked Budget allowance based on Actual Hours worked Budget allowance based on Standard Hours allowed Budget allowance based on Standard Hours allowed VARIABLE EFFICIENCY VARIANCE 384 UF VARIABLE EFFICIENCY VARIANCE 384 UF

16 Factory Overhead Standards and Variances, 3-Variance Method Volume Variance $ UF Volume Variance $ UF 3-Variance Method : 3-Variance Method : Spending Variance 326 UF Spending Variance 326 UF Variable Efficiency Variance 384 UF Variable Efficiency Variance 384 UF Volume Variance UF Volume Variance UF Total UF Total UF


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