Activity-Based Costing CHAPTER Activity-Based Costing

Tujuan Belajar 1. Mendiskusikan pentingnya biaya per unit 2. Menjelaskan pendekatan perhitungan biaya berdasarkan fungsi 3. Menjelaskan mengapa pendekatan perhitungan biaya berdasarkan fungsi dapat menimbulkan distorsi biaya 4. Menjelaskan bagaimana sistem perhitungan biaya berdasarkan aktivitas sesuai untuk perhitungan biaya produk continued

Tujuan Belajar 5. Memberikan penjelasan rinci tentang bagaimana aktivitas dapat dikelompokkan ke dalam kelompok sejenis untuk mengurangi jumlah tarif aktivitas

Unit cost adalah total biaya yang berkaitan dengan unit yang diproduksi dibagi dengan jumlah unit yang diproduksi. Unit cost is used for-- Penilaian persediaan Penentu Pendapatan Memberikan input untuk berbagai keputusan seperti penetapan harga, membuat atau membeli, dan menerima atau menolak pesanan khusus

Product cost sering kali didefiniskan sebagai biaya produksi: yaitu jumlah dari bahan baku langsung, tenaga kerja langsung, dan overhead produksi. Hal ini dibutuhkan untuk laporan keuangan eksternal.

Cost measurement meliputi penentuan jumlah dolar dari bahan baku langsng, tenaga kerja langsung, dan overhead yang digunakan dalam produksi.

Proses menghubungkan biaya, setelah diukur, dengan unit yang diproduksi disebut cost assignment.

Sistem Pengukuran Dua kemungkinan sistem pengukuran adalah actual costing and normal costing. Actual costing membebankan biaya aktual bahan baku langsung, tenaga kerja langsung, dan overhead ke produk. Normal costing membebankan biaya aktual bahan baku langsung dan tenaga kerja langsung keproduk, tetapi biaya overhead dibebankan ke produk langsung dengan menggunakan tarif perkiraan ( predetermined rates).

Sistem Pengukuran A predetermined overhead rate adalah suatu tarif yang didasarkan pada perkiraan data. Budgeted (estimated) cost Estimated activity usage

Unit Level Driver (Penggerak Aktivitas Tingkat Unit) Adalah faktor yang menyebabkan perubahan dalam biaya seiring dengan perubahan jumlah unit yang di produksi

Contoh dari Unit-Level Drivers Unit yang diproduksi Jam kerja langsung Biaya tenaga kerja langsung Jam Mesin Biaya bahan baku langsung

Activity Cost Measures Units (of driver) Theoretical Practical Expected actual Normal Time

Functional-Based Costing: Plantwide Rate (tarif keseluruhan pabrik) Biaya Overhead Pembebanan Biaya Penelusuran langsung Biaya overhead Keseluruhan pabrik Stage One: Pembentukan kesatuan biaya Assign Costs Unit-Level Driver Products Stage Two: Biaya yang dibebankan

Belring, Inc. Budgeted overhead $360,000 Belring,Inc memproduksi dua telepon : cordless dan regular model. Perusahaan memiliki data perkiraan dan aktual sbb: . Budgeted overhead $360,000 Expected activity (DLH) 100,000 Actual activity (DLH) 100,000 Actual overhead $380,000

Belring, Inc. Predetermined Overhead Rate = Budgeted (estimated) cost Estimated activity usage Predetermined Overhead Rate = $360,000 100,000 DLH Predetermined Overhead Rate = $3.60 per DLH Predetermined Overhead Rate (Tarif Perkiraan Overhead)

Jumlah total overhead yang dibebankan ke produksi aktual pada titik tertentu pada suatu waktu applied overhead. Overhead rate x Actual activity output Overhead yang dibebankan =

Overhead rate x Actual activity output Belring, Inc. Applied overhead Overhead rate x Actual activity output = = $3.60 x 100,000 DLH = $360,000

Belring, Inc. Per-Unit Cost Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: $3.60 x 10,000 36,000 --- $3.60 x 90,000 --- 324,000 Total manufacturing costs $114,000 $1,062,000 Units produced  10,000  100,000 Unit cost $ 11.40 $ 10.62

Functional-Based Costing Department Rates Overhead Costs Pembebanan Biaya Allocation Driver Tracing Direct Tracing Department A Pool Department B Pool Stage One: Pool Formation Assign Costs Unit-Level Drivers Products Stage Two: Costs Assigned

Belring, Inc. Departmental Data Fabrication Assembly Budgeted overhead $252,000 $108,000 Expected and actual usage (dlh): Cordless 7,000 3,000 Regular 13,000 77,000 20,000 80,000 Expected and actual usage (mh.): Cordless 4,000 1,000 Regular 36,000 9,000 40,000 10,000

($6.30 x actual mh) + ($1.35 x actual dlh) Belring, Inc. Applied overhead ($6.30 x actual mh) + ($1.35 x actual dlh) = = ($6.30 x 40,000) + ($1.35 x 80,000) = $252,000 + $108,000 = $360,000

Per-Unit Cost: Departmental Rates Belring, Inc. Per-Unit Cost: Departmental Rates Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: ($6.30 x 4,000) + ($1.35 x 3,000) 29,250 --- ($6.30 x 36,000) + (1.35 x 77,000) --- 330,750 Total manufacturing costs $107,250 $1,068,750 Units produced  10,000  100,000 Unit cost $ 10.73 $ 10.69

Gejala sistem biaya yang ketinggalan jaman (kuno) 1. Hasil dari penawaran sulit dijelaskan. 2. Harga pesaing tampak tidak wajar rendahnya. 3. Produk-produk yang sulit diproduksi menunjukkan laba yang tinggi. 4. Manajer operasional ingin menghentikan produk-produk yang kelihatannya menguntungkan. 5. Margin laba sulit untuk dijelaskan. Continued

Symptoms of an Outdated Functional Cost System 6. Pelanggan tidak mengeluh atas naiknya harga. 7. Departemen akuntansi menghabiskan banyak waktu untuk memberikan data biaya bagi proyek khusus. 8. Beberapa departemen menggunakan sistem akuntansi sendiri .

Non-unit activity drivers adalah faktor-faktor yang mengukur pemakaian aktivitas non unit produk dan objek biaya lainnya.

Product diversity berarti bahwa produk mengkonsumsi aktivitas overhead dalam proporsi yang berbeda-beda.

Activity Usage Measures Belring, Inc. Product-Costing Data Cordless Regular Total Units produced per year 10,000 100,000 110,000 Prime costs $78,000 $738,000 $816,000 Direct labor hours 10,000 90,000 100,000 Machine hours 5,000 45,000 50,000 Production runs 20 10 30 Number of moves 60 30 90 Activity Usage Measures

Belring, Inc. Product-Costing Data Overhead Activities Setups $120,000 Activity Activity Cost Setups $120,000 Material handling 60,000 Machining 100,000 Testing 80,000 Total $360,000 Overhead Activities

Product Diversity: Consumption Ratios Belring, Inc. Product Diversity: Consumption Ratios Overhead Cordless Regular Activity Activity Phone Phone Driver a a Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours b b c c d d 20/30 (cordless) and 10/30 (regular) a

Product Diversity: Consumption Ratios Belring, Inc. Product Diversity: Consumption Ratios Overhead Cordless Regular Activity Activity Phone Phone Driver a a Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours b b c c d d 60/90 (cordless) and 30/90 (regular) b

Product Diversity: Consumption Ratios Belring, Inc. Product Diversity: Consumption Ratios Overhead Cordless Regular Activity Activity Phone Phone Driver a a Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours b b c c d d 5,000/50,000 (cordless) and 45,000/50,000 (regular) c

Product Diversity: Consumption Ratios Belring, Inc. Product Diversity: Consumption Ratios Overhead Cordless Regular Activity Activity Phone Phone Driver a a Setups 0.67 0.33 Production runs Material handling 0.67 0.33 Number of moves Machining 0.10 0.90 Machine hours Testing 0.10 0.90 Direct labor hours b b c c d d 10,000/100,000 (cordless) and 90,000/100,000 (regular) d

Belring, Inc. Activity Rates Setup rate: $120,000/30 =$4,000 per proses Material-handling rate: $60,000/90 = $666.67 per perpindahan Machining rate: $100,000/50,000 = $2 per MH Testing rate: $80,000/100,000 = $0.80 per DLH

Belring, Inc. Activity Rates Cordless Regular Prime costs $ 78,000 $ 738,000 Overhead costs: Setups 80,000 40,000 Material handling 40,000 20,000 Machining 10,000 90,000 Testing 8,000 72,000 Total manufacturing costs $216,000 $ 960,000 Units produced  10,000  100,000 Unit cost (total costs/units) $ 21.60 $ 9.60 $4,000 x 20 $4,000 x 10 $667 x 60 $667 x 30 $2 x 5,000 $2 x 45,000 $0.80 x 10,000 $0.80 x 90,000

Comparison of Unit Costs Belring, Inc. Comparison of Unit Costs Cordless Regular Plantwide rate(slr pabrik) $11.40 $10.62 Departmental rate 10.73 10.69 Activity rate 21.60 9.60

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

A secondary activity adl aktivitas yang dikonsumsi oleh aktivitas primer. A primary activity adl aktivitas yang dikonsumsi produk atau pelanggan.

Resource drivers adalah faktor-faktor yang mengukur pemakaian sumber daya oleh aktivitas.

Classification of Activities Unit-level activities adalah aktivitas yang dilakukan setiap kali suatu unit diproduksi. Examples: Power and machine hours are used each time a unit is produced. Direct materials and direct labor activities are also unit-level activities, even though they are not overhead costs.

Classification of Activities Batch-level activities adalah aktivitas yang dilakukan setiap suatu batch produk diproduksi. Examples: Setups, inspections, production scheduling, and material handling.

Classification of Activities Product-level (sustaining) activities adalah aktivitas yang dilakukan bila diperlukan untuk mendukung berbagai produk yang diproduksi oleh perusahaan. Aktivitas ini mengkonsumsi input yang mengembangkan produk atau memungkinkan produk diproduksi dan dijual. Examples: Engineering changes, process engineering, and expediting.

Classification of Activities Facility-level activities adalah aktivitas yang menopang proses umum suatu pabrik. Examples: Plant management, landscaping, maintenance, security, property taxes, and plant depreciation.

A A A A A Activity Level Filter Unit Level Batch Level Product Level 1 2 3 4 5 Activity Level Filter Unit Level Batch Level Product Level Facility Level Driver Filter Set 7 Set 1 Set 2 Set 3 Set 4 Set 5 Set 6

Customer Costing versus Product Costing

Large Customer Ten Smaller Customers Example Large Customer Ten Smaller Customers (50% of sales) (50% of sales) Units purchased 500,000 500,000 Orders placed 2 200 Number of sales calls 10 210 Manufacturing cost $3,000,000 $3,000,000 Order-filling costs allocated $202,000 $202,000 Sales-force costs allocated $110,000 $110,000

Example The purchasing manager uses two suppliers, Murray Inc. and Plata Associates, as the source of two machine parts: Part A1 and Part B2. Activity Costs Repairing products $800,000 Expending products 200,000

Example Repair rate = $800,000 ÷ 2,000 = $400 per failed part Murray Inc. Plata Associates Part A 1 Part B2 Part A 1 Part B2 Unit purchase price $20 $52 $24 $56 Units purchased 80,000 40,000 10,000 10,000 Failed units 1,600 380 10 10 Late shipments 60 40 0 0 Repair rate = $800,000 ÷ 2,000 = $400 per failed part (1,600 + 380 + 10 + 10) Expediting rate = $200,000 ÷ 100 = $2,000 per late delivery 60 + 40

Example Murray Inc. Plata Associates Part A 1 Part B2 Part A 1 Part B2 Purchase cost $1,600,000 $2,080,000 $240,000 $560,000 Repairing products 640,000 152,000 4,000 4,000 Expediting products 120,000 80,000 Total costs $2,360,000 $2,312,000 $244,000 $564,000 Units ÷ 80,000 ÷ 40,000 ÷ 10,000 ÷ 10,000 Total unit cost $ 29.50 $ 57.80 $ 24.40 $ 56.40

Chapter Four The End