Activity-Based Costing

Presentasi berjudul: "Activity-Based Costing"— Transcript presentasi:

1 Activity-Based Costing
CHAPTER Activity-Based Costing

2 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

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

4 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

5 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.

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

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

8 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).

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

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

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

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

13 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

14 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

15 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)

16 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 =

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

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

19 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

20 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 20,000 80,000 Expected and actual usage (mh.): Cordless 4,000 1,000 Regular 36,000 9,000 40,000 10,000

21 ($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

22 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, ($6.30 x 36,000) + (1.35 x 77,000) ,750 Total manufacturing costs $107,250 $1,068,750 Units produced  10,000  100,000 Unit cost $ $

23 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

24 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 .

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

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

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

28 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

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

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

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

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

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

34 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 , ,000 Total manufacturing costs $216,000 $ 960,000 Units produced  10,000  100,000 Unit cost (total costs/units) $ $ $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

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

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

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

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

39 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.

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

41 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.

42 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.

43 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

44 Customer Costing versus Product Costing

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

46 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

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

48 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 4,000 4,000 Expediting products , ,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 $ $ $ $

49 Chapter Four The End

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