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Analisis Kapasitas
Chapter 9
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-1
Learning Objective 1
Identifikasi perbedaan
Variable costing dan
absorption costing
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-2
Metode Biaya persediaan
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-3
Kalkulasi Biaya variabel
Metode kalkulasi biaya persediaan dimana
semua biaya manufaktur variabel
dimasukkan sbg biaya persediaan
sedangkan semua biaya manufaktur tetap
diperlakukan sbg biaya periode pd saat
terjadinya.
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-4
Kalkulasi Biaya Absorpsi
Metode kalkulasi biaya persediaan dimana
semua biaya manufaktur tetap dan semua
biaya manufaktur variabel dimasukkan ke
dalam biaya persediaan.
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-5
Variable Costing
Variable
Direct Variable
Factory
Materials Overhead
Labor
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-6
Variable Costing
Fixed Factory
Cost of Goods Sold
Labor
Income Summary
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-7
Learning Objective 2
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-8
Comparing Income Statements
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9-9
Comparing Income Statements
The following information is on a per unit basis:
Sales price: $71.00
Variable manufacturing costs :
Direct materials: $ 4.00
Direct manufacturing labor: $21.00
Indirect manufacturing costs: $24.00
Fixed manufacturing costs: $ 4.50
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 9 - 10
Comparing Income Statements
(Absorption Costing)
Revenues $568,000
CGS (53.5*8000) 428,000
Volume variance (U) (4.5*2000) 9,000
Gross margin $131,000
Nonmanufacturing costs 46,000
Operating income $ 85,000
Revenues $568,000
Cost of goods sold 392,000
Variable nonmanufacturing costs 16,000
Contribution margin $160,000
Fixed manufacturing costs 54,000
Fixed nonmanufacturing costs 30,000
Operating income $ 76,000
Why?
Why?