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Direct Labor Budget
Factory Overhead Budget
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y g
Sales
Budget
Sales
Budget
Budgets RelationBudgets Relation
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Income Statement BudgetsIncome Statement Budgets
Expected units of sales
+ Desired units in ending inventory
- Estimated units in beginning inventoryTotal units to be produced
Budgets RelationBudgets Relation
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Income Statement BudgetsIncome Statement Budgets
Direct MaterialsPurchases Budget
Direct MaterialsPurchases Budget
Materials needed for production
+ Desired ending materials inventory
- Estimated beginning materials inventoryDirect materials to be purchased
Budgets RelationBudgets Relation
Materials needed for production = unit to produced x standard usage rate
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Direct LaborCost Budget
Direct LaborCost Budget
Income Statement BudgetsIncome Statement Budgets
Direct MaterialsPurchases Budget
Direct MaterialsPurchases Budget
Budgets RelationBudgets Relation
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Direct LaborCost Budget
Direct LaborCost Budget
Factory OverheadCost Budget
Factory OverheadCost Budget
Income Statement BudgetsIncome Statement Budgets
Direct MaterialsPurchases Budget
Direct MaterialsPurchases Budget
Budgets RelationBudgets Relation
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Direct LaborCost Budget
Direct LaborCost Budget
Factory OverheadCost Budget
Factory OverheadCost Budget
Income Statement BudgetsIncome Statement Budgets
Direct MaterialsPurchases Budget
Direct MaterialsPurchases Budget
Cost ofProduction
Cost of
Production
Budgets RelationBudgets Relation
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Sales
Budget
Sales
BudgetProduction BudgetProduction Budget
Direct LaborCost Budget
Direct LaborCost Budget
Factory OverheadCost Budget
Factory OverheadCost Budget
Income Statement BudgetsIncome Statement Budgets
Direct MaterialsPurchases Budget
Direct MaterialsPurchases Budget
Cost of GoodsSold Budget
Cost of Goods
Sold Budget
Selling &
Administrative
ExpensesBudget
Selling &
Administrative
ExpensesBudget
Budgets RelationBudgets Relation
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DirectLabor
Budget
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Direct Labor Budget
Provides an estimate of the cost of the directlabor that must be used in the next year.
To prepare the direct labor budget, a company
would use its production budget The direct labor budget enables the personnel
department (HRD) to plan for hiring and
repositioning of employees
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11
Direct Labor Budget
The use of direct labor budget are :
basis to prepare the CoGM and CoGS
basis to to prepare the cash budget
A good direct labor budget helps the firmto avoid emergency hiring, prevent laborshortages, reduce or eliminate the needto lay off workers, etc.
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Factors that must be considered while prepare theDirect Labor Budget
Unit to be produced budget
Time standard (historical/previous experienceor time motion study)
Wage-rate standard (the regulation ornegotiation between firms and employee)
Some of wage-rate system : According time (eq. Rp. 20.000 per hour)
According result/output (eq.Rp. 2000 per unit)
According incentive
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Direct Labor Budget
Direct labor hours per unit
x Labor rate per hour= Direct labor cost perunitx Units to be produced
= Total direct labor cost
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Standar waktu PT.Charisma
1 unit X membutuhkan 0,3 jam
1 unit Y membutuhkan 0,2 jam
Tahapan Produksi
Dept I 50% dari keseluruhan jam kerja langsung
Dept II 30% dari keseluruhan jam kerja langsung Dept III 20% dari keseluruhan jam kerja langsung
lihat hal 150-151
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PT.CharismaDirect Labor Budget
Januari 1985Ket Unit
ProducedTime
standard(hour)
Total Hour Wage-rate(per hour)
Total Paying(Rp)
Januari
Product X 120,000 0.3 36,000 400 14,400,000
Product Y 90,000 0.2 18,000 400 7,200,000
Total - - 54,000 - 21,600,000
Dept I 27,000 400 10,800,000
Dept II 16,200 400 6,480,000
Dept III 10,800 400 4,320,000
Total 54,000 - 21,600,000
h. 152-153
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Exersice
JMBL is preparing its direct labor budget for 2009from the following production budgetQuarter 1 : 20,000 unit Quarter 3 : 35,000 unit
Quarter 2 : 25,000 unit Quarter 4 : 30,000 unit
Each unit require 1.6 hours of direct labor for Q1 and Q2 ,and 1,5 hours for Q3 and Q4
Prepare a direct labor budget for 2009 while wages
rates to be $15 for the first 2 quarters and $16 for quarter
3 and 4 (per hour)
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Energy costs Indirect materials
Indirect labor Equipment repair
and maintenance
Energy costs Indirect materials
Indirect labor Equipment repair
and maintenance
VariableOverhead
Factory Overhead Costs:
Examples
Fixed
Overhead
Factory managers
salaries Plant and equipment
depreciation Plant security guards Insurance and property
taxes for factory
building and equipment
Factory managers
salaries Plant and equipment
depreciation Plant security guards Insurance and property
taxes for factory
building and equipment
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Factory Overhead Budget
= Total variableoverhead+ Budgeted fixedoverhead
Units to be produced
x Variable costs per unit
= Total budgeted overhead
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PT.XYZ
Budget BOP
Tahun
Keterangan TW 1 TW 2 TW 3 TW 4
Unit Produced
FOH Variable
1
2
3
Total FOH Variable
FOH Fixed
1
2
3
Total FOH Fixed
TOTAL FOH
E i
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Exersice
HAMSTA Corp is preparing its manufacturing overhead budget for2009. Relevant data consist of the following
Units to be produced (by quarters) : 10,000 , 12,000 , 14,000 ,16,000
Direct Labor Time is 1.5 hours per unit
Variable Overhead cost per direct labor hour
Indirect material $0.70
Indirect labor $1.2 Maintenance machine $0.50
Fixed overhead costs per quarter :
Supervisory salaries $35,000
Depreciation $16,000
Maintenance plant $12,000