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METODE HARGA POKOK VARIABEL
FRANSISKUS X SINAGATAUFIK AKBARZULKIFLI FACHRIMETODE HARGA POKOK VARIABELAKUNTANSI MANAJEMENlEarning objectivesPemahaman Konsep Variable Costing dan Absorption CostingMenyusun Laporan Laba Rugi Variable Costing dan Absorption CostingRekonsiliasi Laporan Laba Rugi antara Variable Costing dengan Absorption CostingKelebihan dan Kelemahan Metode Variable Costing dan Absorption CostingOverview of absorption and variable costingAbsorption Costing
Memperhitungan semua biaya produksi sebagai harga pokok produk, tanpa memperhatikan apakah biaya tersebut bersifat tetap atau variable
Harga pokok produk terdiri atas : Direct Material, Direct Labor, dan Biaya Overhead Pabrik (Tetap dan Variabel)
Lazim digunakan untuk kepentingan eksternalOverview of absorption and variable costingVariable Costing
Hanya Biaya Produksi yang bersifat Variable yang diperhitungkan sebagai harga pokok produk
BOP Tetap, diperlakukan sebagai biaya periodik
Harga Pokok Produk terdiri atas : Direct Material, Direct Labor, dan BOP Variabel
Lazim digunakan untuk kepentingan internalOverview of absorption and variable costingSelling and Administrative Expense
Selling and Administrative Expense tidak pernah diperhitungkan sebagai biaya produksi dengan metode apapun. Sehingga baik dalam absorption costing maupun variable costing, biaya variable dan biaya tetap untuk penjualan dan administrasi diperhitungkan sebagai biaya periodik dan dibebankan pada saat terjadinya
Overview of absorption and variable costingOverview of absorption and variable costing
Absorption vs variable costingPerbedaan antara variable costing dan absorption Costing terletak pada perlakuan atas BOP TetapComparing income statementsPer PesawatPer bulanSelling Price$100.000Direct Material$19.000Direct Labor$5.000Variable Manufacturing Overhead$1.000Fixed Manufacturing Overhead$70.000Variable Selling and administrative expenses$10.000Fixed Selling and administrative expenses$20.000JanuariFebruariMaretBeginning Inventory001Production122Sales113Ending Inventory010Berikut merupakan data Perusahaan PT Weber Light AircraftComparing income statementsAbsorption Costing Unit Product CostJanuariFebruariMaretDirect Material$19.000$19.000$19.000Direct Labor$5.000$5.000$5.000Variable Manufacturing Overhead$1.000$1.000$1.000Fixed Manufacturing Overhead$70.000$35.000$35.000Absorption Costing Unit Product Cost$95.000$60.000$60.000Comparing income statementsAbsorption Costing Cost Of Goods SoldJanuariFebruariMaretAbsorption Costing unit product cost (a)$95.000$60.000$60.000Unit Sold (b)113Absorption Costing COGS (a x b)$95.000$60.000$180.000Comparing income statementsSelling and administrative expensesJanuariFebruariMaretVariable Selling and administrative expenses$10.000$10.000$30.000Fixed Selling and administrative expenses$20.000$20.000$20.000Total Selling and administrative expenses$30.000$30.000$50.000absorbtion costing Income statementAbsorption Costing Income StatementsJanuariFebruariMaretSales$100.000$100.000$300.000Cost Of Goods Sold$95.000$60.000$180.000Gross Margin$5.000$140.000$120.000Selling and administrative expenses$30.000$30.000$50.000Net Operating Income$(25.000)$10.000$70.000Comparing income statementsVariable Costing Unit Product CostDirect Materials$19.000Direct Labor$5.000Variable Manufactruring Overhead$1.000Variable Costing unit Product Cost$25.000Comparing income statementsVariable Costing Cost Of Goods SoldJanuariFebruariMaretVariable Production cost (a)$25.000$25.000$25.000Unit Sold (b)113Variable Costing Cost Of Goods Sold (a x b)$25.000$25.000$75.000
Variable Costing Cotribution Format Income Statements
Variable Costing Cotribution Format Income StatementsJanuariFaebruariMaretSales$100.000$100.000$100.000Variable Expenses :Variable COGS25.00025.00075.000Variable Selling and Adminstrative Exp10.00010.00030.000Total Variable Expense35.00035.000105.000Contribution Margin65.00065.000195.000Fixed Expenses :Fixed Manufacturing Overhead70.00070.00070.000Fixed Selling and administrative exp20.00020.00020.000Total Fixed Expenses90.00090.00090.000Net Operating Income (Loss)$(25.000)$(25.000)$105.000Reconciliation of variable costing with absorption costingFixed Manufacturing Overhead Deffered in, or Released from Inventories under Absorption CostingJanuariFebruariMaretFixed Manufacturing Overhead in beginning inventories$0$0$35.000Fixed Manufacturing Overhead in ending inventories$0$35.000$0Fixed Manufacturing Overhead deffered in (released from) inventories$0$35.000$0Reconciliation of variable costing with absorption costingReconcilliation of Variable Costing am Absorption Costing Net Operating IncomesJanuariFebruariMaretVariable Costing net operating income$(25.000)$(25.000)$105.000Add (deduct) Fixed Manufacturing Overhead deferred in (released from) inventory under absorption costing$0$35.000$(35.000)Absorption Costing Net Operating Incomes$(25.000)$10.000$70.000Comparative income effects-absorbtion and variable costing
Comparative income effects-absorption and variable costingJika net operating income pada absorption costing lebih besar dari pada net operating income pada variable costing, hal ini karena BOP tetap ditangguhkan (deffered) pada persediaan seiring dengan meningkatnya persediaan
Jika net operating income pada absorption costing lebih kecil dari pada net operating income pada variable costing, hal ini karena BOP tetap dilepas (released) pada persediaan seiring dengan menurunnya persediaanChoosing a costing methodDampak Pada ManajerAnalisis CVP dan Absorption CostingMembuat KeputusanPelaporan Eksternal dan PerpajakanKeuntungan menggunakan metode Variable CostingVariable Costing dan Teori Kendala (Constraints)Dampak dari Perampingan ProdukDampak Pada Manajer
Analisis CVP dan Absorption Costing
Membuat Keputusan
Pelaporan Eksternal dan Perpajakan
Keuntungan menggunakan metode Variable Costing
Variable Costing dan Teori Kendala (Constraints)
Dampak dari Perampingan Produk
Terima kasihSheet1Relation betweenEffectRelation betweenproductiononvariable andand salesiniventoryabsorption incomeInventoryAbsorptionProduction > Salesincreases>VariableInventoryAbsorptionProduction < Salesdecreases