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PRAKTIK SOAL 1: OVERHEAD Fasilitas PT Komit terdiri atas 2 departemen produksi: Cutting dan Assembling; dan 2 departemen pendukung:

Manintenance dan Administration. Biaya Manintenance didistribusikan atas dasar square feet, dan Administration atas dasar jumlah pekerja. Departemen pendukung/jasa tersebut didistribusikan hanya ke departemen produksi. Sementara itu, tarif overhead departemen produksi dihitung berdasarkan jam mesin. Item Nb of employees Square feet Machine hours FOH budget Cutting 150 21.000 25.000 Rp520 jt Assembling 100 9.000 20.000 Rp400 jt Maintenance 40 4.000 Rp200 jt Administration 30 3.000 Rp150.000

Diminta: Buatlah skedul alokasi biaya overhead ke masing-masing departemen sesuai dengan: a) Metode langsung. b) Metode bertahap/step/sequential. c) Metode timbal balik/reciprocal/simultaneous.

JAWABAN: SUPPORT DEPARTMENTS Maintenance Administration Budgeted manufacturing overhead costs before any interdepartment cost allocations Support funished: By Maintenance Budgeted square feets Percentage By Administration Nb of employees Percentage a) Direct Method SUPPORT DEPARTMENTS Maintenance Adm. Budgeted manufacturing overhead costs before any interdepartment cost allocations Allocation of Maintenance (63,64/90,91;27,27/90,91) Allocation of Adm. (51,72/86,21;34,49/86,21) Total budgeted manufacturing overhead of operating departments OPERATING DEPARTMENTS Cutting Assembling OPERATING DEPARTMENTS Cutting Assembling

Total

200.000.000

150.000

520.000.000

400.000.000

1.120.150.000

40 13,79%

3.000 9,09% -

21.000 63,64% 150 51,72%

9.000 27,27% 100 34,49%

33.000 100% 290 100%

Total

200.000.000 (200.000.000)

150.000

520.000.000 140.006.600

400.000.000 59.993.400 60.010

1.120.150.000

(150.000)

89.990

660.096.590

460.053.410

1.120.150.000

b) Sequential Method Proporsi Maintenance ke Administration = 9,09% Rp200.000.000 = Rp18.180.000 Proporsi Administration ke Maintenance = 13,79% Rp150.000 = Rp20.685 Karena Proporsi Maintenance ke Administration lebih besar dari Proporsi Administration ke Maintenance, maka biaya dari Departemen Maintenance dialokasikan terlebih dahulu. SUPPORT DEPARTMENTS Maintenance Adm. Budgeted manufacturing overhead costs before any interdepartment cost allocations Allocation of Maintenance (9,09%, 63,64%, 27,27%) Allocation of Adm. (51,72/86,21;34,49/86,21) Total budgeted manufacturing overhead of operating departments OPERATING DEPARTMENTS Cutting Assembling Total

200.000.000 (200.000.000)

150.000 18.180.000 18.330.000 (18.330.000)

520.000.000 127.280.000

400.000.000 54.540.000

1.120.150.000

10.996.724

7.333.276

658.276.724

461.873.276

1.120.150.000

c) Reciprocal Method M = Rp200.000.000 + 0,1379A A = Rp150.000 + 0,0909M M 0,1379A = Rp200.000.000 1 -0,0909M + A = Rp 150.000 1/0,0909 M 0,1379 A = Rp200.000.000 -M + 11,0011A = Rp 1.650.165 + 10,8632A = Rp201.650.165 A = Rp18.562.685

M = Rp200.000.000 + 0,1379A M = Rp200.000.000 + 0,1379(Rp18.562.685) M = Rp202.559.795 SUPPORT DEPARTMENTS Maintenance Adm. Budgeted manufacturing overhead costs before any interdepartment cost allocations Allocation of Maintenance (9,09%, 63,64%, 27,27%) Allocation of Adm. (13,79%, 51,72%, 34,49%) Total budgeted manufacturing overhead of operating departments OPERATING DEPARTMENTS Cutting Assembling

Total

200.000.000 (202.559.795) 2.559.795

150.000 18.412.685 (18.562.685)

520.000.000 128.909.054 9.600.620

400.000.000 55.238.056 6.402.270

1.120.150.000

658.509.674

461.640.326

1.120.150.000

PRAKTIK SOAL 2: ABC Awal Maret 2010 PT Avanza akan mengaplikasikan ABC. Berikut ini data produknya: PRODUCT RELATED DATA Annual product quantity in units Material cost per unit Direct labor hours per unit Direct labor cost per unit Number of purchase orders required Number of engineering work orders required Number of machine setup required Identifikasi atas biaya aktivitasnya sebagai berikut: ACTIVITY Purchasing and receiving Engineering Machine setup Non-production volume related Machining, power & maintenance Materials planning & handling Production volume related Total factory overhead costs ANNUAL COSTS $24.000 18.000 24.600 $66.600 202.000 101.000 Nb of purchase orders Number of DL hours 303.000 Nb of materials dollars $369.600 Nb of DL hours ACTIVITY MEASURE Nb of purchase orders Nb of engineering work orders Nb of machine setups V1 100 $50 1 $10 1 4 2 V3 1000 $500 10 $10 2 8 4

Diminta: 1. Hitung unit cost produk Varia 1 dan 3 menggunakan Traditional Costing di mana biaya overhead dialokasikan berdasarkan jam tenaga kerja. 2. Hitung unit cost menggunakan ABC. 3. Buatlah simpulan dengan membandingkan pertanyaan 1 dan 2 di atas, mana produk yang overcosted atau undercosted.

JAWABAN: 1. Traditional Costing Biaya Overhead dialokasikan berdasarkan jam tenaga kerja langsung. OH rate = $369.600 : 10.100 DLH = $36,5941 per DLH Descriptions Direct labor hours Direct Materials Direct Labor Factory Overhead: $36,5941 100 DLH $36,5941 10.000 DLH Total Cost Units produced Cost per Unit 2. Activity-Based Costing (ABC) V1 100 $5.000 1.000 $3.659 $9.659 100 $96,59 $365.941 $965.941 1.000 $965,941 369.600 $975.600 V3 10.000 $500.000 100.000 Total 10.100 $505.000 101.000

OH Rate: y $24.000 batch-level costs dibagi 3 purchase orders (1+2) = $8.000 per purchase order. y $18.000 product-level costs dibagi 12 engineering work orders (4+8) = $1.500 per engineering work orders. y $24.600 batch-level costs dibagi 6 machine setups (2+4) = $4.100 per machine setups. y $202.000 unit-level costs dibagi 10.100 DL hours (100+10.000) = $20 per DL hours. y $101.000 unit-level costs dibagi 505.000 material dollars (5.000 + 500.000) = $0,2 per material dollars.

Descriptions Direct Materials Direct Labor Factory Overhead: $8.000 1 purchase order $8.000 2 purchase orders $1.500 4 engineering work orders $1.500 8 engineering work orders $4.100 2 machine setups $4.100 4 machine setups $20 100 DL hours $20 10.000 DL hours $0,2 5.000 material dollars $0,2 500.000 material dollars Total Cost Units produced Cost per Unit

V1 $5.000 1.000 8.000

V3 $500.000 100.000

Total $505.000 101.000

16.000 6.000 12.000 8.200 16.400 2.000 200.000 1.000 $31.200 100 $312 100.000 $944.400 1.000 $944,4

24.000 18.000 24.600 202.000 101.000 $975.600

3. Kesimpulan Setelah membandingkan cost per unit dari Traditional Costing dan ABC, dapat disimpulkan kalau produk V1 undercosted sebesar $251,41 ($312 - $96,59). Biaya per unit produk V1 sebenarnya sebesar $321, tetapi berdasarkan Traditional Costing hanya $96,59. Hal ini berarti PT Avanza pada periode-periode sebelumnya menilai produk V1 terlalu murah (undercosted), sehingga keuntungan yang diperoleh PT Avanza dari produk V1 kurang maksimal. Sebaliknya, produk V3 overcosted sebesar $21,541 ($965,541 - $944,4). Biaya per unit produk V3 sebenarnya hanya sebesar $944,4, tetapi berdasarkan Traditional Costing sebesar $965,541. Hal ini berarti PT Avanza pada periode sebelum-sebelumnya menilai produk V3 terlalu mahal (overcosted), sehingga hal inilah yang mungkin menyebabkan penjualan produk V3 kurang maksimal karena PT Avanza mematok harga jual di atas harga jual yang seharusnya.

PRAKTIK SOAL 3: STANDARD COSTING Biaya standar dan aktual produk RX sebagai berikut: Standard Material TK langsung FOH-variable FOH-fixed 6 unit @ Rp8.500 8 jam @ Rp7.500 8 jam @ Rp6.500 8 jam @ Rp5.000 Actual Material TK langsung FOH-variable FOH-fixed 80.000 unit @ Rp8.600 100.000 jam @ Rp7.250 Rp560 juta Rp420 juta

Kapasitas normal 100.000 jam. Varians yang digunakan adalah Two-Method, dan pada akhir periode, semua varians ditutup ke COGS. Data lainnya yang relevan sebagai berikut: WIP, 2 Januari 2008 (100% materials, 60% CC) Dimasukkan dalam proses Unit selesai WIP, 31 Desember 2008 (100% materials, 75% CC) 2.000 unit 12.000 unit 12.000 unit 2.000 unit

Tentukan semua varians (DM, DL, dan FOH) dan buat ayat jurnalnya. JAWABAN:  Penentuan Unit Equivalen Unit completed and tranferred out this period Less all units in beginning inventory Equivalen units started and completed this period Add equivalen units required to complete beginning inventory Add equivalen units in ending inventory Equivalen units of production this period 1. Jenis-jenis varians dalam DM Unit equivalen produksi: DM = 12.000 Standard Quantity 6 unit Unit price Rp8.500 Quantity purchased Actual Quantity used 80.000 unit Material 12.000 2.000 10.000 0 2000 12.000 CC 12.000 2.000 10.000 800 1.500 12.300

Unit price Rp8.600

a. Material Price Usage Variance = Actual Quantity Used (Actual Unit Cost Standar Unit Cost) MPU variance = 80.000 (Rp8.600 Rp8.500) = Rp8.000.000 unfavorable. b. Material Quantity Variance = (Actual Quantity Used Standard Quantity Allowed) Standar Unit Cost MQ variance = (80.000 (12.000 6)) Rp8.500 = Rp68.000.000 unfavorable. Ayat jurnalnya: a. WIP (Rp8.500 (12.000 6)) MPU variance Materials COGS MPU variance b. WIP (Rp8.500 (12.000 6)) MQ variance Materials COGS MQ variance 612.000.000 8.000.000 620.000.000 8.000.000 8.000.000 612.000.000 68.000.000 680.000.000 68.000.000 68.000.000

2. Jenis-jenis varians dalam DL Unit equivalen produksi: DL = 12.300 Standard Rate/Hour 8 Rp7.500 Actual Hours 100.000

Hours

Rate/Hour Rp7.250

a. Labor Rate variance = Actual Hours (Actual Rate Standard Rate) LR variance = 100.000 (Rp7.250 Rp7.500) = - Rp25.000.000 favorable. b. Labor Efficiencie variance = (Actual Hours Standard Hours Allowed) Standard Rate per Hour LE variance = (100.000 (8 12.300)) Rp7.500 = Rp12.000.000 unfavorable. Ayat jurnalnya: a. Payroll Accrued Payroll (Rp7.250 100.000) b. WIP (Rp7.500 (12.300 8)) LE variance Payroll LR variance LR variance COGS COGS LE variance 3. Varians dalam FOH (Two-Variance Method) Standard DL Hours Rate/Hour 8 Rp11.500 terdiri atas: Rp6.500 var. Rp5.000 fix Actual Hours Rate/Hour 100.000 Rp980.000.000 725.000.000 725.000.000 738.000.000 12.000.000 725.000.000 25.000.000 25.000.000 25.000.000 12.000.000 12.000.000

Overall (net) FOH variance = Actual FOH FOH chargeable to WIP standard Overall (net) FOH variance = Rp980.000.000 ((12.300 8) Rp11.500) = -Rp151.600.000 favorable. Two-Variance Method: Actual FOH Budget allowance based on std hours allowed: Var. ((8 12.300) Rp6.500) Rp639.000.000 Fix. 500.000.000 Rp 980.000.000 Controllable Variance -Rp159.600.000 fav. Rp1.139.600.000 Volume variance Rp8.000.000 unfav. FOH chargeable to WIP at std ((12.300 8) Rp11.500) Rp1.131.600.000 Overall FOH variance -Rp151.600.000 fav. Ayat jurnalnya: FOH control (Various credits) Applied FOH FOH control WIP ((12.300 8) Rp11.500) Applied FOH FOH control FOH volume variance FOH controllable variance COGS FOH controllable variance FOH volume variance COGS 980.000.000 980.000.000 1.131.600.000 1.131.600.000 1.131.600.000 1.131.600.000 151.600.000 8.000.000 159.600.000 159.600.000 159.600.000 8.000.000 8.000.000