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Business Strategies A business strategy is an integrated set of plans and actions designed to enable the business to gain an advantage over its competitors,

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Presentasi berjudul: "Business Strategies A business strategy is an integrated set of plans and actions designed to enable the business to gain an advantage over its competitors,"— Transcript presentasi:

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3 Business Strategies A business strategy is an integrated set of plans and actions designed to enable the business to gain an advantage over its competitors, and in doing so, to maximize its profits.

4 Business Strategies Under a low-cost strategy, a business designs and produces products or services of acceptable quality at a cost lower than that of its competitors. Wal-Mart Southwest Airlines

5 Business Strategies Under a differential strategy, a business designs and produces products or services that possess unique attributes or characteristics which customers are willing to pay a premium price. Maytag Tommy Hilfiger

6 Value Chain of a Business A value chain is the way a business adds value for its customers by processing inputs into product or service. Inputs Business Processes Business Processes Products or Services Products or Services Customer Value Customer Value

7 Merchandising Business Product Product Wal-MartGeneral merchandise Toys “R” UsToys Circuit CityConsumer electronics Lands’ EndApparel Amazon.comInternet books, music, video retailer Wal-MartGeneral merchandise Toys “R” UsToys Circuit CityConsumer electronics Lands’ EndApparel Amazon.comInternet books, music, video retailer Types of Businesses

8 Karakteristik Operasi Perusahaan Dagang Kustomer Gudang Barang Bagian Penjualan Bagian Administratif/Umum Penjualan Kos barang terjual Sediaan, awal Pembelian Sediaan, akhir Laba kotor Biaya penjualan Biaya administratif Laba operasi XXX Statemen laba-rugi Penjualan

9 Financial Statements for Merchandising Companies Purchases of Inventory plus Freight-In Inventory Sales Revenue Cost of Goods Sold INCOME STATEMENT Operating Expenses Inventoriable Costs BALANCE SHEET equals Operating Income when sales occur deduct equals Gross Margin deduct Period Costs

10 Manufacturing Business Product Product General MotorsCars, trucks, vans IntelComputer chips BoeingJet aircraft NikeAthletic shoes and apparel Coca-ColaBeverages SonyStereos and television General MotorsCars, trucks, vans IntelComputer chips BoeingJet aircraft NikeAthletic shoes and apparel Coca-ColaBeverages SonyStereos and television Types of Businesses

11 Karakteristik Operasi Perusahaan Manufaktur Gudang Barang Bagian Penjualan Bagian Administratif/Umum Kos barang terjual Statemen laba-rugi Penjualan Biaya penjualan Biaya administratif Pembelian Pabrik Gudang bahan baku Barang jadi Laporan kos produksi Kos barang manufakturan

12 Financial Statements for Manufacturing Companies Materials Inventory Finished Goods Inventory Sales Revenue Cost of Goods Sold INCOME STATEMENT Operating Expenses Inventoriable Costs BALANCE SHEET equals Operating Income when sales occur deduct equals Gross Margin deduct Work in Process Inventory Period Costs

13 Service Business Product Product DisneyEntertainment Delta Air LinesTransportation Marriott HotelsHospitality and lodging Merrill LynchFinancial advice SprintTelecommunication DisneyEntertainment Delta Air LinesTransportation Marriott HotelsHospitality and lodging Merrill LynchFinancial advice SprintTelecommunication Types of Businesses

14 Revenues – Expenses = Operating income Financial Statements for Service Companies There is no inventory and thus no inventoriable costs. The income statement does not include cost of goods sold.

15 Service, Merchandising, and Manufacturing Companies Service Provides intangible services, rather than tangible products Merchandising resells products previously bought from suppliers

16 Service, Merchandising, and Manufacturing Companies Manufacturing Company: uses labor, plant, and equipment to convert raw materials into finished products Materials inventory Work in process inventory Finished goods inventory

17 Manufacturing Company Example Kendall Manufacturing Company: Beginning and ending work-in-process inventories were $20,000 and $18,000. Direct materials used were $70,000. Direct labor was $100,000. Manufacturing overhead incurred was $150,000.

18 Manufacturing Company Example What is the cost of goods manufactured? Beginning work in process$ 20,000 Direct labor$100,000 Direct materials 70,000 Mfg. overhead 150, ,000 Ending work in process (18,000) Cost of goods manufactured$322,000

19 Manufacturing Company Example Kendall Manufacturing Company’s beginning finished goods inventory was $60,000 and its ending finished goods inventory was $55,000. How much is the cost of goods sold?

20 Manufacturing Company Example Beg. finished goods inventory$ 60,000 + Cost of goods manufactured 322,000 = Cost of goods available for sale$382,000 – Ending finished goods 55,000 = Cost of goods sold$327,000

21 Manufacturing Company Example Kendall Manufacturing Company had sales of $627,000 for the period. How much is the gross margin? Sales$627,000 – Cost of goods sold 327,000 = Gross margin$300,000

22 Manufacturing Company Example Kendall Manufacturing Company had operating expenses as follows: $80,000 Sales salaries 10,000 Delivery expense 30,000 Administrative expenses $120,000 Total What is Kendall’s operating income?

23 Manufacturing Company Example Gross margin$300,000 – Operating expenses 120,000 = Operating income$180,000

24 Flow of Costs through a Manufacturer’s Accounts Direct Materials Inventory Beginning inventory +Purchases and freight- in =Direct materials availablefor use –Ending inventory =Direct materials used Work in Process Inventory Beginning inventory +Direct materials used +Direct labor +Manufacturing overhead =Total manufacturing costs to account for –Ending inventory =Cost of goods manufactured

25 Flow of Costs through a Manufacturer’s Accounts Finished Goods Inventory Beginning inventory +Cost of goods manufactured =Cost of goods available for sale –Ending inventory =Cost of goods sold

26 Manufacturing Cost Terms

27 EXPENSE ASSET EXPENSE COST Payroll Check

28 Manufacturing Costs Manufacturing consists of activities to convert raw materials into finished goods. In contrast, a merchandising firm sells goods in the form in which they were bought. Categories of manufacturing costs include: Managerial Cost Concepts LO 3 – Define the three classes of manufacturing costs.

29 Komponen Kos Produk Overhead Material (bahan baku) Tenaga kerja langsung

30 kos Aliran fisik Bahan baku Mesin Tenaga kerja K a s Utang Produk Penyimbolan elemen kos Pengukuran elemen untuk data dasar Sistem informasi Rp Rp Rp Rp Rp Rp Konsep kos sebagai bahan olah akuntansi

31 Manufacturing Costs Materials LO 3 Define the three classes of manufacturing costs. Raw Materials Basic materials used in manufacturing Direct Materials Raw materials that can be physically and directly associated with the finished product

32 Manufacturing Costs Materials LO 3 Define the three classes of manufacturing costs. Indirect Materials Raw materials that cannot be easily associated with the finished product Not physically part of the finished product or they are an insignificant part of finished product in terms of cost Considered part of manufacturing overhead

33 Manufacturing Costs Labor LO 3 Define the three classes of manufacturing costs. Direct Labor Work of factory employees that can be physically and directly associated with converting raw materials into finished goods Indirect Labor Work of factory employees that has no physical association with the finished product or for which it is impractical to trace to the goods produced

34 Manufacturing Costs LO 3 Define the three classes of manufacturing costs. Manufacturing Overhead Costs that are indirectly associated with manufacturing the product Includes all manufacturing costs except direct materials and direct labor

35 Flow of Manufacturing Costs DM Materials Work in Process Finished Goods Wages Payable Factory Overhead Cost of Goods Sold DM Materials Purchased Total Wages Direct materials used in production DM

36 DM Materials Work in Process Finished Goods Wages Payable Factory Overhead Cost of Goods Sold IM DM Materials Purchased Total Wages Indirect materials used in production IM Flow of Manufacturing Costs IM

37 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM DM Materials Purchased Total Wages Direct labor used in production DL Flow of Manufacturing Costs IM DL

38 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM IL DM IM DL IL Materials Purchased Total Wages Indirect labor used in production IL Flow of Manufacturing Costs

39 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM IL DM IM DL IL Materials Purchased Total Wages Other factory overhead costs incurred during production OFOH Flow of Manufacturing Costs OFOH

40 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM IL DM IM DL IL OFOH Materials Purchased Total Wages Based on predetermined overhead rate FOHA Factory overhead applied to work in process FOHA Flow of Manufacturing Costs FOHA

41 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM IL DM IM DL FOHA IL OFOHCOGMCOGM Materials Purchased Total Wages FOHA Cost of goods manufactured and transferred to finished goods COGM Flow of Manufacturing Costs

42 DM Materials Work in Process Finished Goods Wages Payable DL Factory Overhead Cost of Goods Sold IM IL DM IM DL FOHA IL OFOH SOLD Materials Purchased Total Wages FOHA Finished goods sold SOLD COGMCOGM Flow of Manufacturing Costs SOLD

43 Which of the following is not an element of manufacturing overhead?: a.Sales manager’s salary. b. Plant manager’s salary. c. Factory repairman’s wages. d. Product inspector’s salary. Review Question LO 3 Define the three classes of manufacturing costs.

44 Penggolongan Biaya Objek Pengeluaran Fungsi Pokok dalam Perusahaan Hubungan Biaya dengan Sesuatu yang Dibiayai Perilaku Biaya dengan Perubahan Volume

45 Menurut Objek Pengeluaran Dalam cara penggolongan ini, nama objek pengeluaran merupakan dasar penggolongan biaya. Misalkan nama objek pengeluaran adalah Bahan Bakar, maka semua pengeluaran yang berhubungan dengan bahan bakar disebut “ Biaya Bahan Bakar “

46 Menurut Fungsi Pokok Perusahaan Dalam Perusahaan terdapat 3 fungsi pokok, yaitu Produksi, Pemasaran dan Administrasi & Umum Biaya Produksi merupakan biaya yang terjadi untuk mengolah bahan baku menjadi barang jadi Biaya Pemasaran Merupakan biaya yang terjadi untuk melaksanakan pemasaran Biaya Administrasi & Umum Merupakan biaya untuk mengkoordinasi kegiatan produksi & pemasaran

47 Klasifikasi Kos Fungsional Tenaga Kerja Langsung Produksi Operasi Total Komersial Overhead Bahan Baku + = + + = Pemasaran Tenaga Kerja Taklangsung Overhead Lainnya Bahan Penolong = = Administratif/Umum Konversi Utama Perioda (non pemanufakturan)

48 Klasifikasi Umum Biaya Biaya Produksi: BB (langsung -tidak langsung) BTK (langsung- tidak langsung) BOP Biaya Non Produksi: Biaya pemasaran atau penjualan Biaya administrasi

49 Metode Penentuan Biaya Produksi Full Costing Merupakan metode penentuan kos produksi yang memperhitungkan semua unsur biaya produksi ke dalam kos produksi ditambah biaya non produksi BBB + BTKL + BOP Fix + BOP Var Kos Produksi B. Adm Umum + B. Pemasaran + Kos Non Produksi

50 Metode Penentuan Biaya Produksi Variable Costing Merupakan metode penentuan kos produksi yang hanya memperhitungkan biaya produksi yang berperilaku variabel ke dalam kos produksi BBB BTKL BOP VAR B. AD UM VAR B. MARK VAR BOP FIX B. AD UM FIX B. MARK FIX

51 Biaya pemasaran atau penjualan semua biaya yang diperlukan untuk menangani pesanan konsumen dan memperoleh produk atau jasa untuk disampaikan kepada konsumen. contoh : pengiklanan, pengiriman, perjalanan dalam rangka penjualan, komisi penjualan, gaji untuk bagian penjualan, biaya penyimpanan gudang Biaya administrasi pengeluaran eksekutif, organisasional dan klerikal yang berkaitan dengan manajemen umum organisasi. contoh : gaji eksekutif, akuntan umum, kesekretariatan, humas

52 Klasifikasi biaya untuk pembebanan Biaya ke objek biaya: Biaya Langsung Biaya Tidak Langsung

53 Menurut Hubungan Biaya dengan Sesuatu yg Dibiayai Biaya Langsung (Direct Cost) Adalah biaya yang terjadi, yang penyebab satu-satunya adalah karena adanya sesuatu yang dibiayai. Biaya Langsung terdiri dari Biaya Bahan Baku (BBB) dan Biaya Tenaga Kerja Langsung (BTKL)

54 Menurut Perilaku Biaya dengan Perubahan Volume Biaya Variabel, adalah biaya yang jumlah totalnya berubah sebanding dengan perubahan volume kegiatan Biaya Semi Variabel, adalah biaya yang berubah tidak sebanding dengan perubahan volume kegiatan. Pada biaya ini mengandung unsur biaya tetap dan biaya variabel

55 Menurut Perilaku Biaya dengan Perubahan Volume Biaya Tetap, adalah biaya yang jumlah totalnya tetap dalam kisar volume kegiatan tertentu Biaya Semi Fixed, adalah biaya yang tetap untuk tingkat volume kegiatan tertentu dan berubah dengan jumlah yang konstan pada volume kegiatan produksi tertentu

56 Klasifikasi biaya untuk pengambilan keputusan: Biaya diferensial Biaya kesempatan Biaya tertanam Biaya Diferensial /Inkremental-Dekremental: Perbedaan biaya antara dua alternatif Konsep biaya marginal dan pendapatan marginal: Biaya marginal: biaya yang digunakan untuk menghasilkan 1 unit lebih banyak Pendapatan marginal: pendapatan yang diperoleh dari penjualan 1 unit lebih banyak

57 Biaya Kesempatan (Opurtunity cost): manfaat potensial yang akan hilang bila salah satu alternatif telah dipilih dari sejumlah alternatif yang tersedia. Biaya Tertanam (sunk cost): biaya yang telah terjadi dan tidak dapat diubah oleh keputusan apapun yang dibuat saat ini ataupun masa yang akan datang.

58 Product Costs What are product costs? They are the costs to produce (or purchase) tangible products intended for sale. Product Versus Period Costs

59 LO 4 Distinguish between product and period costs. Product Costs Components: direct material cost, direct labor cost, and manufacturing overhead A necessary and integral part of producing the product Recorded as inventory when incurred Not an expense until the finished goods inventory is sold then cost of goods sold

60 Inventoriable product costs Inventoriable product costs Full product costs Full product costs Product Costs There are two types of product costs:

61 External Reporting Inventoriable product costs Inventoriable product costs Period costs Period costs

62 Inventoriable Product Costs For external reporting, merchandisers’ inventoriable product costs include only costs that are incurred in the purchase of goods. Inventoriable costs are an asset. Period costs flow as expenses directly to the income statement.

63 Inventoriable Product Costs For external reporting, manufacturers’ inventoriable product costs include raw materials plus all other costs incurred in the manufacturing process. Inventoriable product costs are incurred only in the third element of the value chain. Costs incurred in other elements of the value chain are period costs.

64 Direct Materials Direct Labor Indirect Labor Indirect Materials Other Manufacturing Overhead Inventoriable Product Costs

65 Direct Materials Direct Labor Prime Costs = Direct Materials + Direct Labor

66 FactoryOverheadFactoryOverhead Direct Materials Direct Materials DirectLaborDirectLabor ProductCostsProductCosts The cost of materials that are an integral part of the product. The cost of labor directly involved in converting material into the product. Manufacturing costs other than direct materials and direct labor.

67 Product Versus Period Costs LO 4 Distinguish between product and period costs. Period Costs Matched with revenue of a specific time period and charged to expense as incurred Non-manufacturing costs Deducted from revenues in period incurred to determine net income Includes all selling and administrative expenses

68 Product Versus Period Costs LO 4 Distinguish between product costs and period costs.

69 EXAMPLES OF PERIOD COSTS SELLING EXPENSES  Advertising expenses  Sales salaries expenses  Commission expenses

70 EXAMPLES OF PERIOD COSTS ADMINISTATIVE EXPENSES  Office salaries expenses  Office supplies expenses  Depreciation expense— office buildings and office equipment

71 Goodwell Printers Income Statement For the Month Ended December 31, 2006 Sales$28,000 Cost of goods sold 20,150 Gross profit$ 7,850 Selling and admin. expenses: Sales salaries expense$2,000 Office salaries expense 1,500 Total selling and admin. expenses 3,500 Income from operations$ 4,350

72 Cost Objects, Direct Costs, and Indirect Costs Cost objects are anything for which a separate measurement of costs is desired. Cost drivers are any factors that affect cost.

73 Cost Objects, Direct Costs, and Indirect Costs What are examples of cost objects? –individual products –alternative marketing strategies –geographic segments of the business –departments

74 Cost Objects, Direct Costs, and Indirect Costs What are direct costs? Direct costs are those costs that can be specifically traced to the cost object. What are indirect costs? Indirect costs are costs that cannot be specifically traced to the cost object.

75 Manufacturing Costs in Financial Statements LO 5 Explain the difference between a merchandising and a manufacturing income statement. Income Statement The income statement for a manufacturer is similar to that of a merchandiser except for the cost of goods sold section.

76 Isi Statemen Laba-Rugi Penjualan Potongan penjualan Kembalian dan keringanan penjualan Penjualan bersih Kos barang terjual: Sediaan barang, awal Pembelian Potongan pembelian Kembalian dan keringanan Pembelian bersih Kos pengangkutan Kos barang tersedia dijual Sediaan barang, akhir Laba kotor penjualan Biaya operasi: Biaya penjualan Biaya administratif dan umum Laba operasi

77 Cost of Goods Sold Components Merchandiser versus Manufacturer LO 5 Explain the difference between a merchandising and a manufacturing income statement.

78 Cost of Goods Sold Section of the Income Statement LO 5 Explain the difference between a merchandising and a manufacturing income statement.

79 Determining the Cost of Goods Manufactured LO 6 Indicate how cost of goods manufactured is determined. Work in Process – partially completed units of product Total Manufacturing Costs – sum of direct material costs, direct labor costs, and manufacturing overhead; all incurred in the current period

80 LO 6 Indicate how cost of goods manufactured is determined.

81 Contoh Isi Laporan Kos Produksi Sediaan tegel dalam proses, 1 Januari Pemakaian semen dan pasir: Sediaan semen dan pasir, 1 Januari Pembelian semen dan pasir Bahan baku tersedia diproses Sediaan semen dan pasir, 31 Desember Bahan baku yg dipakai Tenaga kerja langsung Overhead pabrik Gaji pengawas produksi Depresiasi bangungan-Pabrik Depresiasi mesin cetak dan pres Pemakaian bahan penolong Listrik dan air Asuransi-Pabrik Kos produksi masuk proses Sediaan tegel dalam proses, 31 Desember Kos barang manufakturan Rp Rp Rp Rp Rp Rp Perusahaan Tegel Cap GAJAH Lampiran A: Laporan Kos Produksi untuk tahun berakhir 31 Desember 2001

82 Balance Sheet - Inventories LO 7 Explain the difference between a merchandising and a manufacturing balance sheet. Merchandising Company One category of inventory: Merchandise Inventory Manufacturing Company May have three inventories: Raw Materials Work in Process Finished Goods

83 Balance Sheet - Inventories LO 7 Explain the difference between a merchandising and a manufacturing balance sheet

84 Match Terms & Definitions Cost Expense Cost Object Direct Cost Opportunity Cost Indirect Cost The return that could not be realized from the best forgone alternative use of a resource A cost charged against revenue Costs not directly related to a cost object Any item for which a manager wants to measure a cost Costs directly related to a cost object A sacrifice of resources

85 Direct Materials are a: Product Manufacturing Period Cost Overhead Cost a.Yes Yes No b. Yes No No c. Yes Yes Yes d. No No No Review Question

86 Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials, direct labor, or manufacturing overhead. ______ a. Windshield ______ b. Engine ______ c. Wages of assembly line worker ______ d. Depreciation of factory machinery ______ e. Factory machinery lubricants ______ f. Tires ______ g. Steering wheel ______ h. Salary of painting supervisor DM DL MO DM MO

87 Identify whether each of the following costs should be classified as product costs or period costs. ____________ a. Manufacturing overhead ____________ b. Selling expenses ____________ c. Administrative expenses ____________ d. Advertising expense ____________ e. Direct labor ____________ f. Direct material Product Period Product

88 End of Week


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