Activity Based Costing ENDANG DWI WAHYUNI

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. )

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

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)

Dasar pemikiran 1 Produk Aktivitas2 Resources Cost 2 Resources Cost Object Resources Aktivitas Cost Object Produk jasa 3 dibebankan Overhead Cost Dgn cara : 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

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

Tahap-tahap ABC

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

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

STEP 3 Penentuan Output Activity Level Driver Materials Purchasing Unit Material cost Setup Batch Setup hour Part adm Product Number of part General and adm Facility Amount of value added

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: Keterangan Produk A Produk B Unit diproduksi 10.000 unit 40.000 unit Biaya bahan baku Rp 10.000.000 Rp 40.000.000 Biaya tenaga kerja langsung Rp 12.000.000 Rp 48.000.000 Jam mesin 20.000 jm 80.000 jm Kilowat 50.000 200.000 Jam inspeksi 5.200 7.800 Jam kerja langsung 10.000 jkl 40.000 jkl Frekuensi produksi 1.000 kali 1.500 kali

Keterangan Depatermen I Depatermen II Jam kerja langsung: Produk A Produk B 2.000 36.000 8.000 4.000 Jumlah JKL 38.000 12.000 Jam mesin: 5.000 20.000 15.000 60.000 Jumlah jam mesin 25.000 75.000 Biaya overhead pabrik: Biaya inspeksi pabrik Rp 5.000.000 Rp 8.000.000 Biaya listrik Rp 15.000.000 Biaya pemeliharan mesin Rp 4.000.000 Rp 10.000.000 Biaya persiapan produksi Rp 8.500.000

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

Activity-Based Management (ABM) 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 encompasses both product costing and process value analysis. The activity-based management model has two dimension: a cost dimension and a process dimension.

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

Process Value Analysis 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 is concerned with: Driver analysis Activity analysis Activity performance measurement

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.

Those activities necessary to remain in business are called value-added activities.

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

Value-Added Activities A discretionary activity is classified as value-added provided it simultaneously satisfies three conditions: 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. Value-Added Activities

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

Nonvalue-Added Activities Scheduling Moving Waiting Inspecting Storing Nonvalue-Added Activities

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

Efficiency Quality Time Measures of Activity Performance Efficiency Quality Time

Measures of Activity Performance 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

Value- and Nonvalue-Added Cost Reporting Activity Activity Driver SQ AQ SP Welding Welding hours 10,000 8,000 $40 Rework Rework hours 0 10,000 9 Setups Setup hours 0 6,000 60 Inspection Number of inspections 0 4,000 15 Value-added standards call for their elimination

Value- and Nonvalue-Added Cost Reporting Activity Activity Driver SQ AQ SP Welding Welding hours 10,000 8,000 $40 Rework Rework hours 0 10,000 9 Setups Setup hours 0 6,000 60 Inspection Number of inspections 0 4,000 15 Value-added standards call for their elimination

Formulas 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

Value- and Nonvalue-Added Cost Report Value-Added Nonvalue- Actual Activity Costs Added Costs Costs Welding $400,000 $ - 80,000 $320,000 Rework 0 90,000 90,000 Setups 0 360,000 360,000 Inspection 0 60,000 60,000 Total $400,000 $430,000 $830,000

Trend Report: Nonvalue-Added Costs Activity 2003 2004 Change Welding -$80,000 $ 50,000 $ 30,000 Rework 90,000 70,000 20,000 Setups 360,000 200,000 160,000 Inspection 60,000 35,000 25,000 Total $430,000 $355,000 $235,000