SETTING STANDARDS AND ANALYZING VARIANCES

Presentasi berjudul: "SETTING STANDARDS AND ANALYZING VARIANCES"— Transcript presentasi:

1 SETTING STANDARDS AND ANALYZING VARIANCES
STANDARD COSTING SETTING STANDARDS AND ANALYZING VARIANCES

2 STANDARD COST Karakteristik :
a. Biaya yang telah ditentukan sebelumnya untuk memproduksi satu atau lebih unit selama suatu periode tertentu. b. Memiliki 2 komponen,yaitu : Physical standard (standar fisik=standar input untuk per unit output) Price standard (standard harga=standar harga untuk per unit input)

3 Usefulness of Standard Costs
Establishing Budgets Controlling costs by motivating employees and measuring operating efficiencies Simplifying costing procedures and expediting cost reports Assigning cost to materials, work in process, and finished goods inventories. Establishing contract bids and setting prices

4 Setting Standards Physical Standard, meliputi :
Basic Standard dan Current Standard Basic Standard ( Standar Dasar ) : Tolok ukur yang digunakan untuk membandingkan kinerja yang diperkirakan dengan kinerja aktual. Current Standard ( Standar Sekarang ) meliputi : a. Expected Actual Standard Standar yang paling mendekati dengan hasil aktual b. Normal Standard Standar dalam kondisi normal, menantang namun dicapai

5 Setting Standards c. Theoretical Standard
Standard maksimum yang dicita -citakan untuk dicapai suatu saat nanti.

6 Determining Standard Cost Variances
Materials Standards & Variances, meliputi Price standard, materials quantity dan usage standard. .. Price standard, dapat digunakan untuk : Memantau kinerja Dept. pembelian Mengukur dampak naik/turun harga thp.laba Price variances terjadi bila Actual price tidak sama dengan Standard price.

7 Materials Standards and Variances
Bila price variances dicatat saat pembelian material materials purchase price variances. Note : Supaya dept. pembelian bertanggung jawab atas hasil pembelian bahan bakunya maka variances sebaiknya dicatat saat pembelian. Tapi bila price variances dicatat saat penggunaan  materials price usage variances Figure 18-1 page 18-6 merupakan dasar bagi perhitungan berikutnya.

8 Materials Standards and Variance
Materials Purchase Price Variance (MPPV) Q x UC = Amount Actual Q Purchased x 7.44(A) = Actual Q Purchased x 7.50(S) = Materials Purchase Price Variance x (0.6) = (600) F .. Materials Price Usage Variance (MPUV) Actual Q Used x 7.44(A) = Actual Q Used x 7.50(S) = Materials Price Usage Variance x (0.6) = (570) F .. Materials Inventory Variance ( MIV) :

9 Materials Standards and Variances
.. Materials Inventory Variance (MIV) Q x UC = Amount Actual Q Purchased x 7.5(S) = Actual Q Used x 7.5(S) = Materials Inventory V x 7.5(S) = UF .. Materials Quantity/Usage Variance Actual Q Used x 7.5(S) = Standard Q Allowed x 7.5(S) = Materials Q Variance x 7.5(S) = UF

10 Labor Standards and Variances
Labor Rate Variance Q UC Amount Actual Hours Work x 12.50(A) = Actual Hours Work x 12.00(S) = Labor Rate Variance x = UF .. Labor Efficiency Variance Actual Hours Work x (S) = Standard Hours Allowed x (S) = Labor Efficiency Variance 128 x (S) = UF

11 Factory Overhead Standards and Variances
Penentuan Tariff ( pada Kapasitas normal) Total Factory Overhead : Activity Information : Actual FOH Standards Hours allowed for actual production (4.512 x 1/3 standard labor hour per unit) Actual direct labor hours used .. Overall FOH Variances Actual FOH FOH chargeable to work in process standard (1.504 standard hours allowed x $ Overall or net FOH Variance UF

12 Factory Overhead Standards and Variances, 2-Variance Method
Two-Variances Method : Controllable Variance Actual FOH ………………………… Budget Allowance based on standards hours allowed : Variable FOH (1.504 SH)x$3 variable overhead rate Budget Fixed FOH 23.712 CONTROLLABLE VARIANCE UF

13 Factory Overhead Standards and Variances, 2-Variance Method
Volume Variance : Budget allowance based on standard hour allowed FOH chargeable to work in process at standard (1.504 SH allowedx$15standard overhead rate) VOLUME VARIANCE UF

14 Factory Overhead Standards and Variances, 3-Variance Method
Spending Variance Actual FOH incurred Budget allowance based on actual hours : Variable overhead (1.632 AH x$3 variable overhead rate Budget fixed overhead 24.096 SPENDING VARIANCE UF

15 Factory Overhead Standards and Variances, 3-Variance Method
Variable Efficiency Variance Budget allowance based on Actual Hours worked Budget allowance based on Standard Hours allowed VARIABLE EFFICIENCY VARIANCE UF

16 Factory Overhead Standards and Variances, 3-Variance Method
Volume Variance $ UF 3-Variance Method : Spending Variance UF Variable Efficiency Variance UF Volume Variance UF Total UF