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Kalkulasi Biaya
Berdasarkan
Aktivitas
BAB
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1. Discuss the importance of unit costs.
2. Describe functional-based costing
approaches.
3. Explain why functional-based costing
approaches may produce distorted costs.
4. Explain how an activity-based costing system
works for product costing.
Objectives
After studying this
chapter, you should
be able to:
continued
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5. Provide a detailed description of how
activities can be grouped into homogeneous
sets to reduce the number of activity rates.
6. Describe activity-based customer and
supplier costing.
Objectives
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Unit cost menjadi total biaya
dihubungkan dengan unit yang
diproduksi dibagi oleh banyaknyaunit memproduksi.
Penilaian Persediaan
Penentuan Pendapatan
Menyediakan input untuk
berbagai keptsn misalnyapenetapan hrg, membuat
atau membeli, dan
menerima / menolak
pesanan khusus
Unit cost digunakan untuk--
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Product costis sering didefinisikan
sebagai penjumlahan BBL, TKL,
dan BOP. Definisi ini digunakanuntuk pelaporan keuangan pihak
eksternal
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Cost measurementmeliputi penentuan
jumlah dolar dr BBL, TKL dan BOP
yg digunakan pada produksi.
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Proses pengkaitan biaya
dengan unit yg diproduksisetelah biaya tersebut diukur
disebut cost assignment.
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Dua sistem pengukuran yg digunakan,
yaitu Aktual dan Normal
Sistem Pengukuran
Actual costingmenggunakan by aktual
u/ BBL, TKL dan BOP u/ menentukan
biaya/unit.
Normal costingmengukur by
overhead atas dsr penentuan terlebihdahulu dan menggunakan by aktual
untuk bahan langsung dan tenaga kerja
langsung.
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Sistem Pengukuran
Penentuan tarif overhead
ditentukan terlebih dahulu
dihitung dgn rumus:
Overhead yg dianggarkan
Penggunaan aktivitas ygdianggarkan
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JumlahUnit
Ukuran Tingkat Aktivitas
Teoritis
Praktis
Normal
diharapkan
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Functional-Based Costing: Plantwide Rate
By Overhead
Pembebanan Biaya
Kelompok Pabrik
Pembebanan Biaya
Produk
Penelusuran Langsung
Tahap 1:Pembentukan Kelp
Penggerak Tingkat Unit
Tahap 2:Pembebanan Biaya
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Belring, Inc.
Belring, Inc. memproduksi 2 telepon: telp tanpakabel dan reguler. Perush itu memiliki dataestimasi dan data aktual sbb:
.
BOP yg dianggarkan $360,000
Aktivitas yg dihrpkan (DLH)100,000
Aktivitas Aktual (DLH) 100,000
Overhead Aktual $380,000
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PredeterminedOverhead Rate =
Belring, Inc.
Budgeted (estimated) cost
Estimated activity usage
PredeterminedOverhead Rate =
$360,000
100,000 DLHPredeterminedOverhead Rate = $3.60 per DLH
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Total overhead yg digunakan
dalam produksi yg aktual
disebut applied overhead(BOP yg dibebankan).
Applied
overhead=
Overhead ratex
Actual activity
output
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Belring, Inc.
Applied
overhead= Overhead rate x Actual activity output
= $3.60 x 100,000 DLH
= $360,000
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Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
$3.60 x 10,000 36,000 ---
$3.60 x 90,000 --- 324,000
Total manufacturing costs $114,000 $1,062,000Units produced 10,000 100,000
Unit cost $ 11.40 $ 10.62
Belring, Inc.
Per-Unit Cost
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Overhead Costs
Assign Costs
Assign Costs Assign Costs
Products Products
Stage One: Pool
Formation
Unit-Level Drivers
Stage Two: Costs
Assigned
Functional-Based Costing Department Rates
Department A Pool Department B Pool
Allocation
Direct TracingDriver Tracing
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Budgeted overhead $252,000 $108,000
Departmental Data
Belring, Inc.
Fabrication Assembly
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
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Belring, Inc.
Applied
overhead= ($6.30 x actual mh) + ($1.35 x actual dlh)
= ($6.30 x 40,000) + ($1.35 x 80,000)
= $360,000
= $252,000 + $108,000
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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) 29,250 ---
($6.30 x 36,000) + (1.35 x 77,000) --- 330,750Total manufacturing costs $107,250 $1,068,750
Units produced 10,000 100,000
Unit cost $ 10.73 $ 10.69
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Symptoms of an Outdated
Functional Cost System1. The outcome of bids is difficult to explain.
2. Competitors prices appear unrealistically low.
3. Products that are difficult to produce show high
profits.
4. Operational managers want to drop products that
appear profitable.
5. Profit margins are difficult to explain.
Continued
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Symptoms of an Outdated
Functional Cost System6. The company has a highly profitable niche all to
itself.
7. Customers do not complain about price increases.8. The accounting department spends a lot of time
supplying cost data for special projects.
9. Some departments are using their own accountingsystem.
10. Product costs change because of changes in
financial reporting regulations.
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Non-unit activity drivers are
factors that measure the
consumption of non-unitactivities by products and other
cost objects.
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Product diversity means that the
products consume overhead activitiesin systematically different proportions.
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Units produced per year 10,000 100,000 110,000
Prime costs $78,000 $738,000 $816,000
Direct labor hours 10,000 90,000 100,000
Machine hours 5,000 45,000 50,000
Production runs 20 10 30
Number of moves 60 30 90
Belring, Inc.
Activity Usage
Measures
Product-Costing DataCordless Regular Total
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Activity Activity Cost
Belring, Inc.
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000
Overhead Activities
Product-Costing Data
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Belring, Inc.
Product Diversity: Consumption Ratios
Setups 0.67 0.33 Production runsMaterial
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hoursTesting 0.10 0.90 Direct labor hours
Overhead Cordless Regular Activity
Activity Phone Phone Drivera a
b b
c c
d d
20/30 (cordless) and 10/30 (regular)a
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Belring, Inc.
Product Diversity: Consumption Ratios
Setups 0.67 0.33 Production runsMaterial
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hoursTesting 0.10 0.90 Direct labor hours
Overhead Cordless Regular Activity
Activity Phone Phone Drivera a
b b
c c
d d
60/90 (cordless) and 30/90 (regular)b
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Belring, Inc.
Product Diversity: Consumption Ratios
Setups 0.67 0.33 Production runsMaterial
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hoursTesting 0.10 0.90 Direct labor hours
Overhead Cordless Regular Activity
Activity Phone Phone Drivera a
b b
c c
d d
5,000/50,000 (cordless) and 45,000/50,000 (regular)c
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Belring, Inc.
Product Diversity: Consumption Ratios
Setups 0.67 0.33 Production runsMaterial
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hoursTesting 0.10 0.90 Direct labor hours
Overhead Cordless Regular Activity
Activity Phone Phone Drivera a
b b
c c
d d
10,000/100,000 (cordless) and 90,000/100,000 (regular)d
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Setup rate: $120,000/30 =$4,000 per run
Material-handling
rate: $60,000/90 = $666.67 per move
Machining rate: $100,000/50,000 = $2 per MH
Testing rate: $80,000/100,000 = $0.80 per DLH
Belring, Inc.
Activity Rates
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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 8,000 72,000
Total manufacturing costs $216,000 $ 960,000
Units produced 10,000 100,000
Unit cost (total costs/units) $ 21.60 $ 9.60
Belring, Inc.
Activity Rates
$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
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Plantwide rate $11.40 $10.62
Departmental rate 10.73 10.69
Activity rate 21.60 9.60
Comparison of Unit Costs
Cordless Regular
Belring, Inc.
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ABC: Two-Stage Assignment
Cost of Resources
Assign Costs
Activities
Assign Costs
Products
Driver
Tracing
Driver
Tracing
Driver
Tracing
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Aprimary activityis one
that is consumed by aproduct or customer.
Asecondary activityis
one that is consumed by
other primary and
secondary activities.
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Resource driversare
factors that measure the
consumption of
resources by activities.
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Uni t-level activitiesare those that are performed each
time a unit is produced.
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 thoughthey are not overhead costs.
Classification of Activities
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Batch-level activitiesare those that are performed
each time a batch of products is produced.
Examples: Setups, inspections, production
scheduling, and material handling.
Classification of Activities
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Product-level (sustain ing) activitiesare those that are
performed as needed to support the various products
produced by a company. These activities consume inputs thatdevelop products or allow products to be produced and sold.
Examples: Engineering changes, process engineering, and
expediting.
Classification of Activities
4 41
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Facility-level activitiesare those that sustain a
factory's general manufacturing processes.
Examples: Plant management, landscaping,
maintenance, security, property
taxes, and plant depreciation.
Classification of Activities
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DriverFilter
DriverFilter
DriverFilter
Unit Level Batch Level Product Level Facility Level
A1 A A A A2 3 4 5
Set 1 Set 2 Set 3 Set 4 Set 5 Set 6 Set 7
Activit
y Level
Filter
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Customer
Costing versus
Product Costing
4 44
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Large Customer Ten Smaller Customers
(50% of sales) (50% of sales)
Units purchased 500,000 500,000
Orders placed 2 200
Number of sales calls 10 210
Manufacturing cost $3,000,000 $3,000,000
Order-filling costs
allocated $202,000 $202,000
Sales-force costs
allocated $110,000 $110,000
Example
4 45
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The purchasing manager uses two suppliers,Murray Inc. and Plata Associates, as the source of
two machine parts: Part A1 and Part B2.
Example
Activity Costs
Repairing products $800,000
Expending products 200,000
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Example
Murray Inc. Plata AssociatesPart A 1 Part B2 Part A 1 Part B2
Unit purchase price $20 $52 $24 $56
Units purchased 80,000 40,000 10,000 10,000
Failed units 1,600 380 10 10Late shipments 60 40 0 0
Repair rate = $800,000 2,000 = $400 per failed part
Expediting rate = $200,000 100 = $2,000 per latedelivery
60 + 40
(1,600 + 380 + 10 + 10)
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Example
Murray Inc. Plata AssociatesPart A 1 Part B2 Part A 1 Part B2
Purchase cost $1,600,000 $2,080,000 $240,000 $560,000
Repairing products 640,000 152,000 4,000 4,000
Expediting products 120,000 80,000Total costs $2,360,000 $2,312,000 $244,000 $564,000
Units 80,000 40,000 10,000 10,000
Total unit cost $ 29.50 $ 57.80 $ 24.40 $ 56.40
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The End
Chapter Four
4 -49
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