Konsep dan Klasifikasi Biaya

Presentasi berjudul: "Konsep dan Klasifikasi Biaya"— Transcript presentasi:

1 Konsep dan Klasifikasi Biaya

2 Biaya dan Terminologi Biaya: sumber daya yang dikorbankan untuk
mencapai tujuan tertentu. Biaya aktual : biaya yang telah terjadi (biaya historis). Obyek biaya : segala sesuatu (item atau aktivitas) dimana pengukuran biaya diinginkan

3 Biaya dan Terminologi Obyek Biaya Akumulasi Biaya Obyek Biaya
Penugasan Biaya Penelusuran (Tracing) Pengalokasian (Allocating)

4 Membedakan biaya langsung
dan biaya tak langsung.

5 Biaya Langsung dan Tak Langsung
COST OBJECT Example: Majalah Direct Costs Contoh: Kertas dimana majalah tertentu dicetak Indirect Costs Contoh: Biaya sewa rumah dinas para editor senior majalah

6 Biaya Langsung dan Tak Langsung
Direct Costs: Maintenance Department $40,000 Personnel Department $20,600 Assembly Department $75,000 Finishing Department $55,000 Asumsikan bahwa biaya Maintenance Department dialokasikan merata pada production departments. How much is allocated to each department?

7 Biaya Langsung dan Tak Langsung
Maintenance $40,000 Assembly Direct Costs $75,000 Finishing Direct Costs $55,000 $20,000 $20,000 Dialokasikan

8 Biaya berubah (variable costs) dan biaya tetap (fixed costs)

9 Pola Perilaku Biaya Biaya pembelian sebuah handlebar
sepeda adalah $52. Berapa total biaya handlebar untuk merakit 1,000 sepeda?

10 Berapa total biaya handlebar
Pola Perilaku Biaya 1,000 units × $52 = $52,000 Berapa total biaya handlebar untuk merakit 3,500 sepeda? 3,500 units × $52 = $182,000

11 Pola Perilaku Biaya Sewa bangunan pabrik sepeda pertahun : $94,500 .
Ini sebuah contoh biaya tetap Terkait jumlah sepeda yang dirakit.

12 Pola Perilaku Biaya Berapa biaya sewa per sepeda
jika perusahaan merakit 1,000 sepeda? $94,500 ÷ 1,000 = $94.50 Berapa biaya sewa per sepeda jika perusahaan merakit 3,500 sepeda? $94,500 ÷ 3,500 = $27

13 Pengarah Biaya (Cost Drivers)
The cost driver of variable costs is the level of activity or volume whose change causes the (variable) costs to change proportionately. The number of bicycles assembled is a cost driver of the cost of handlebars.

14 Relevant Range Assume that fixed (leasing) costs are $94,500
for a year and that they remain the same for a certain volume range (1,000 to 5,000 bicycles). 1,000 to 5,000 bicycles is the relevant range.

15 Relevant Range $94,500

16 Hubungan Beberapa Tipe Biaya
Direct Variable Fixed Indirect

17 Interpretasi biaya per unit.

18 Biaya Total dan Biaya Per Unit
What is the unit cost (leasing and handlebars) when Bicycles assembles 1,000 bicycles? Total fixed cost $94,500 + Total variable cost $52,000 = $146,500 $146,500 ÷ 1,000 = $146.50

19 Biaya Total dan Biaya Per Unit
$146,500 $94,500 + $52x $94,500

20 Use Unit Costs Cautiously
Assume that Bicycles management uses a unit cost of $ (leasing and wheels). Management is budgeting costs for different levels of production. What is their budgeted cost for an estimated production of 600 bicycles? 600 × $ = $87,900

21 Use Unit Costs Cautiously
What is their budgeted cost for an estimated production of 3,500 bicycles? 3,500 × $ = $512,750 What should the budgeted cost be for an estimated production of 600 bicycles?

22 Use Unit Costs Cautiously
Total fixed cost $ 94,500 Total variable cost ($52 × 600) ,200 Total $125,700 $125,700 ÷ 600 = $209.50 Using a cost of $ per unit would underestimate actual total costs if output is below 1,000 units.

23 Use Unit Costs Cautiously
What should the budgeted cost be for an estimated production of 3,500 bicycles? Total fixed cost $ 94,500 Total variable cost (52 × 3,500) 182,000 Total $276,500 $276,500 ÷ 3,500 = $79.00

24 manufacturing companies, merchandising companies, dan
Membedakan manufacturing companies, merchandising companies, dan service-sector companies.

25 Manufacturing Manufacturing companies
purchase materials and components and convert them into finished goods. A manufacturing company must also develop, design, market, and distribute its products.

26 Merchandising Merchandising companies
purchase and then sell tangible products without changing their basic form.

27 Merchandising Service companies provide services or intangible
products to their customers. Labor is the most significant cost category.

28 Tiga kategori persediaan di manufacturing companies.

29 Tipe Persediaan Manufacturing-sector companies
typically have one or more of the following three types of inventories: 1. Direct materials inventory 2. Work in process inventory (work in progress) 3. Finished goods inventory

30 Tipe Persediaan Merchandising-sector companies hold
only one type of inventory – the product in its original purchased form. Service-sector companies do not hold inventories of tangible products.

31 Klasifikasi Biaya Manufaktur (Manufacturing Costs)
Direct materials costs Direct manufacturing labor costs Indirect manufacturing costs

32 Membedakan antara inventoriable costs dan period costs.

33 Inventoriable Costs Inventoriable costs (assets)…
become cost of goods sold… after a sale takes place.

34 Period Costs Period costs are all costs in the income
statement other than cost of goods sold. Period costs are recorded as expenses of the accounting period in which they are incurred.

35 Manufacturing Company
BALANCE SHEET INCOME STATEMENT Inventoriable Costs Revenues when sales occur deduct Materials Inventory Finished Goods Inventory Cost of Goods Sold Equals Gross Margin deduct Work in Process Inventory Period Costs Equals Operating Income

36 Merchandising Company
BALANCE SHEET INCOME STATEMENT Inventoriable Costs Revenues when sales occur deduct Merchandise Purchases Inventory Cost of Goods Sold Equals Gross Margin deduct Period Costs Equals Operating Income

37 Prime Costs Direct Materials Direct Labor Prime Costs + =

38 What are the prime costs for Bicycles by the Sea?
Direct materials used $200,000 + Direct labor ,500 = $305,000

39 + = Conversion Costs Direct Labor Manufacturing Overhead Conversion
Other Indirect Labor Indirect Materials

40 What are the conversion costs for
Bicycles by the Sea? Direct labor $105,500 + Indirect manufacturing costs 194,500 = $300,000

41 Measuring Costs Requires Judgment
Manufacturing labor-cost classifications vary among companies. The following distinctions are generally found: Direct manufacturing labor Manufacturing overhead

42 Measuring Costs Requires Judgment
Manufacturing overhead Indirect labor Managers’ salaries Payroll fringe costs Forklift truck operators (internal handling of materials) Janitors Rework labor Overtime premium Idle time

43 Measuring Costs Requires Judgment
Overtime premium is usually considered part of overhead. Assume that a worker gets $18/hour for straight time and gets time and one-half for overtime.

44 Measuring Costs Requires Judgment
How much is the overtime premium? $18 × 50% = $9 per overtime hour If this worker works 44 hours on a given week, how much are his gross earnings? Direct labor 44 hours × $18 = $792 Overtime premium 4 hours × $ 9 = Total gross earnings $828

45 Diskusi & Tanya Jawab