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Modul ke: Fakultas Program Studi Akuntansi Biaya Activity Based Costing Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi 13 FEB Akuntansi.

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Presentasi berjudul: "Modul ke: Fakultas Program Studi Akuntansi Biaya Activity Based Costing Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi 13 FEB Akuntansi."— Transcript presentasi:

1 Modul ke: Fakultas Program Studi Akuntansi Biaya Activity Based Costing Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi 13 FEB Akuntansi

2 Activity Based Costing (ABC) ABC di desain untuk menyediakan informasi biaya untuk keputusan stratejik dll yang berpotensi untuk mempengaruhi kapasitas dan biaya variabelnya. By : garrison ABC is a good supplement to our traditional cost system I agree!

3 Beda ABC dengan Tradisional ABC berbeda dg traditional, terdapat 3 cara :. Manufacturing costs Nonmanufacturing costs  ABC biaya dibagi dalam man.cost dan non.manufaktur. Traditional product costing ABC product costing

4  ABC biaya manufacturing tdk semua masuk dalam  Biaya produk. Manufacturing costs Nonmanufacturing costs Traditional product costing ABC product costing All Most, but not all Some

5 Plantwide Overhead Rate Plantwide Overhead Rate Departmental Overhead Rates Departmental Overhead Rates Activity–Based Costing Activity–Based Costing Number of cost pools Level of complexity  ABC menggunakan istilah cost pools.

6 Perbedaan alokasi BOP dg ABC dan Tradisional Cost pool dalam ABC, memiliki ukuran aktivitas yg berbeda utk alokasi BOP. Traditional cost systems biasanya menggunakan ukuran biaya tenaga kerja, jam kerja/jam mesin utk mengalokasikan biaya overhead.

7 Activity Mengklasifikasi aktivitas yg menimbulkan biaya overhead. Activity Cost Pool Pool aktivitas yg akan di gunakan dalam mengalokasikan BOP. $ $ $ $ $ $ Perhitungan aktivitas dan cost pool, dalam ABC

8 Mengukur Activity Mengukur Activity Dasar yang di gunakan untuk menghitung BOP. Menggunakan istilah cost driver utk menghitung tarip BOP dg ABC

9 Manufacturing companies typically combine their activities into five classifications. Unit-LevelActivityBatch-LevelActivityProduct-LevelActivityCustomer-LevelActivity Organization- sustaining Activity Aktivitas dalam ABC

10 Implementasi ABC Strong top management support Cross-functional involvement Link to evaluations and rewards

11 Contoh perhitungan dg tradisional Biaya Overhead dialokasikan berdasarkan jam kerja/jam mesin.

12 Tahapan dalam ABC :  Define Activities, Activity Cost Pools, and Activity Measures Contoh aktivitas berdasarkan cost pool dan pengukurannya:

13 Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools. Customer Orders - assigned all costs of resources that are consumed by taking and processing customer orders. Product Designs - assigned all costs of resources consumed by designing products. Order Size - assigned all costs of resources consumed as a consequence of the number of units produced. Customer Relations – assigned all costs associated with maintaining relations with customers. Other – assigned all overhead costs that are not associated with the other cost pools.

14  Assign Overhead Costs to Activity Cost Pools

15  Menentukan biaya overhead ke dalam Activity Cost Pools Direct materials, direct labor, and shipping are excluded because Classic Brass’ existing cost system can directly trace these costs to products or customer orders.

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17 Indirect factory wages $500,000 Percent consumed by customer orders 25% $125,000 Indirect factory wages $500,000 Percent consumed by customer orders 25% $125,000

18 Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000 Factory equipment depreciation $300,000 Percent consumed by customer orders 20% $ 60,000

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20  Menghitung tarip ABC Cost Driver : – 1,000 customer orders, – 400 new designs, – 20,000 machine-hours, – 250 customer relations activities. Now the team can compute the individual activity rates by dividing the total cost for each activity by the total activity levels.

21  Calculate Activity Rates

22 Standard Stanchions 1.Requires no new design resources. 2.30,000 units ordered with 600 separate orders. 3.Each stanchion requires 35 minutes of machine time for a total of 17,500 machine-hours. Standard Stanchions 1.Requires no new design resources. 2.30,000 units ordered with 600 separate orders. 3.Each stanchion requires 35 minutes of machine time for a total of 17,500 machine-hours. Custom Compass Housing 1.Requires new design resources separate orders custom designs prepared. 4.1,250 compass housings produced, requiring 2 machine-hours each for a total of 2,500 machine-hours. Custom Compass Housing 1.Requires new design resources separate orders custom designs prepared. 4.1,250 compass housings produced, requiring 2 machine-hours each for a total of 2,500 machine-hours.  Alokasi BOP ke produk

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24 Terima Kasih Diah dan Nurul


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