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SOAL 1 : |
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PT Raditya Gunarsa
memproduksi 3 jenis produk, yaitu: Popular, Bintang dan Model. Selama ini
perusahaan menggunakan Jam |
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kerja langsung sebagai
dasar pembebanan biaya ke produk. Saat ini perusahaan berencana
menyempurnakan sistem penentuan |
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biaya produk (product
costing) dengan mempergunakan sistem ABC. Laksamana Gunarsa, sebagai
konsultan telah melakukan |
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penelitian dan
pengumpulan informasi berkaitan dengan rencana pendesainan dan implementasi
sistem ABC. Data yang sudah |
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terkumpul dan
teridentifikasi adalah sebagai berikut: |
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Aktivitas |
Aktivitas
Driver |
Estimasi
Biaya |
Estimasi Volume |
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Aktivitas Driver |
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Setup Produksi |
Jml frekuensi prod |
$60,000 |
100 kali |
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Pemrosesan order |
Jumlah order |
$100,000 |
200 order |
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Penanganan material |
Berat Mat (pound) |
$40,000 |
8.000 pound |
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Pemeliharaan |
Jam Mesin |
$120,000 |
10.000 jam |
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Manajemen kualitas |
Jumlah inspeksi |
$100,000 |
40 kali |
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Packing & Shipping |
Jml unit dikirim |
$80,000 |
20.000 unit |
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$500,000 |
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Pihak manajemen
perusahaan memperkirakan jumlah jam k lgs sebesar 2.000 jam |
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Data aktual yang
berkaitan dengan ke tiga produk tsb, adalah sbb.: |
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Keterangan |
Popular |
Bintang |
Model |
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Jumlah unit yang diproduksi |
1000 |
500 |
400 |
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Bi Bhn Baku langsung |
$40,000 |
$25,000 |
$20,000 |
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Jam kerja langsung |
100 |
120 |
110 |
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Jumlah order |
8 |
8 |
4 |
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Jumlah frequensi produksi |
2 |
4 |
8 |
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Berat material |
400 |
200 |
200 |
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Jam kerja mesin |
500 |
300 |
300 |
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Jumlah frequensi inspeksi |
2 |
2 |
2 |
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Unit yang dikirim |
1000 |
500 |
300 |
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Tarif gaji tenaga kerja
langsung adalah $250 per jam |
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Diminta Hitunglah: |
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A. Harga pokok produksi untuk produk Popular,
Bintang dan Model, dengan menggunakan |
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sistem biaya yang selama ini dipakai
(tradisional) |
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B. Harga pokok produksi untuk produk Popular,
Bintang dan Model, dengan menggunakan |
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sistem ABC (tarif
per aktivitas) |
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Jawab Soal 1 (tradisonal Costing) |
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Perhitungan Tarif BOP
(single rate): |
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Tarif BOP = |
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$500,000 |
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$250 |
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Jam k lgs |
2,000 |
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Harga Pokok Produksi: |
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Popular |
Bintang |
Model |
Total |
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Biaya Bahan Baku |
$ 40,000 |
$ 25,000 |
$ 20,000 |
$ 85,000 |
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Biaya Tenaga Kerja Lgs |
$ 25,000 |
$ 30,000 |
$ 27,500 |
$ 82,500 |
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Biaya Overhead Pabrik |
$ 25,000 |
$ 30,000 |
$ 27,500 |
$ 82,500 |
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Total Biaya Produksi |
$ 90,000 |
$ 85,000 |
$ 75,000 |
$
250,000 |
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Tarif BOP untuk: |
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Setup Produksi |
$60,000 |
= |
$600 |
per setup |
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100 |
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Pemrosesan order |
$100,000 |
= |
$500 |
per order |
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200 |
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Penanganan material |
$40,000 |
= |
$5 |
per pound |
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8,000 |
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Pemeliharaan |
$120,000 |
= |
$12 |
per jam mesin |
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10,000 |
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Manajemen kualitas |
$100,000 |
= |
$2,500 |
per inspeksi |
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40 |
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Packing & Shipping |
$80,000 |
= |
$4 |
per unit yg dikirim |
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20,000 |
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Harga Pokok
Produksi: (ABC System) |
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Popular |
Bintang |
Model |
Total |
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Biaya Bahan Baku |
$ 40,000 |
$ 25,000 |
$ 20,000 |
$ 85,000 |
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Biaya Tenaga Kerja Lgs |
$ 25,000 |
$ 30,000 |
$ 27,500 |
$ 82,500 |
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Biaya Overhead Pabrik: |
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Setup |
$ 1,200 |
$ 2,400 |
$ 4,800 |
$ 8,400 |
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Pemrosesan order |
$ 4,000 |
$ 4,000 |
$ 2,000 |
$ 10,000 |
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Penanganan Material |
$ 2,000 |
$ 1,000 |
$ 1,000 |
$ 4,000 |
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Pemeliharaan |
$ 6,000 |
$ 3,600 |
$ 3,600 |
$ 13,200 |
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Manajemen Kualitas |
$ 5,000 |
$ 5,000 |
$ 5,000 |
$ 15,000 |
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Packing & Shipping |
$ 4,000 |
$ 2,000 |
$ 1,200 |
$ 7,200 |
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Total BOP |
$ 22,200 |
$ 18,000 |
$ 17,600 |
$ 57,800 |
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Total Biaya Produksi |
$ 87,200 |
$ 73,000 |
$ 65,100 |
$
225,300 |
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Catatan: |
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BOP- Setup dibebankan |
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Ke Populer |
= 2 freq produksi
x |
$600 |
per setup = |
$ 1,200 |
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Ke Bintang |
= 4 freq produksi
x |
$600 |
per setup = |
$ 2,400 |
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Ke Model |
= 8 freq produksi
x |
$600 |
per setup = |
$ 4,800 |
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Total |
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$ 8,400 |
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BOP- Pemrosesan order
dibebankan |
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Ke Populer |
= 8 order x |
$500 |
per order = |
$ 4,000 |
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Ke Bintang |
= 8 order x |
$500 |
per order = |
$ 4,000 |
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Ke Model |
= 4 order x |
$500 |
per order = |
$ 2,000 |
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$ 10,000 |
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BOP- Penanganan material
dibebankan |
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Ke Populer |
= 400 brt mat x |
$5 |
per pound = |
$ 2,000 |
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Ke Bintang |
= 200 brt mat x |
$5 |
per pound = |
$ 1,000 |
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Ke Model |
= 200 brt mat x |
$5 |
per pound = |
$ 1,000 |
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$ 4,000 |
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BOP- Pemeliharaan dibebankan |
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Ke Populer |
= 500 jam msn x |
$12 |
per jam mesin = |
$ 6,000 |
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Ke Bintang |
= 300 jam msn x |
$12 |
per jam mesin = |
$ 3,600 |
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Ke Model |
= 300 jam msn x |
$12 |
per jam mesin = |
$ 3,600 |
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$ 13,200 |
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BOP- Manajemen Kualitas
dibebankan |
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Ke Populer |
= 2 freq inspeksi x |
$2,500 |
per jam mesin = |
$ 5,000 |
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Ke Bintang |
= 2 freq inspeksi x |
$2,500 |
per jam mesin = |
$ 5,000 |
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Ke Model |
= 2 freq inspeksi x |
$2,500 |
per jam mesin = |
$ 5,000 |
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$ 15,000 |
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BOP- packing &
shipping dibebankan |
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Ke Populer |
= 1.000 unit dikirim x |
$4 |
per jam mesin = |
$ 4,000 |
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Ke Bintang |
= 500 unit dikirim x |
$4 |
per jam mesin = |
$ 2,000 |
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Ke Model |
= 300 unit dikirim x |
$4 |
per jam mesin = |
$ 1,200 |
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$ 7,200 |
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Soal 3 |
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DAE WUIH Corp memproduksi
produk dengan standar biaya per unit sbb.: |
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Komponen Biaya |
Std Kuantitas |
Std Harga |
Std Biaya |
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Bahan Baku Langsung |
10 yard |
@ $ 5.00 |
$ 50.00 |
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Tenaga Kerja Langsung |
5 jam |
@ $ 2.50 |
$ 12.50 |
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Overhead Pabrik **) |
5 jam |
@ $ 15.00 *) |
$ 75.00 |
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Biaya Produksi Standard per unit produk |
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$ 137.50 |
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Catatan: **) Tarif FOH Variabel : Tarif FOH
Tetap = 2
: 1 |
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*) Kapasitas Normal 3.000 jam kerja per bulan |
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Berikut adalah data
aktual untuk bulan Juni 2005: |
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Unit yang diproduksi |
650 |
unit |
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Pembelian Bahan Baku Langsung |
15,000 |
yards x $ 5.05 = |
$ 75,750 |
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Pemakaian Bhn Baku Langsung |
6,510 |
yards |
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Upah Tenaga Kerja Langsung |
3,350 |
jam x @ $2.45 = |
$ 8,208 |
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Biaya Overhead Pabrik aktual |
(Variabel + Tetap) = |
$ 48,950 |
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Diminta : |
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1. Hitunglah tarif FOH
tetap dan tarif FOH variabel per jam kerja langsung |
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2. Hitunglah variansi
berikut, dan beri tanda Unfavorable dan Favorable |
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- Selisih Pemakaian Bahan
Baku dan Selisih Harga Bahan Baku |
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- Selisih efisiensi
Tenaga Kerja dan Selisih Tarif Upah Tenaga Kerja |
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- Selisih FOH dengan
metode 2 selisih |
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| Jawab
Soal 3 |
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| 1) |
Tarif FOH Tetap
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1/3 x $ 15
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$ 5.00 |
per jam kerja langsung |
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Tarif FOH Variabel = |
2/3 x $ 15
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$ 10.00 |
per jam kerja langsung |
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| 2) |
Material Price Variance = |
(Act Price - |
Std Price ) x |
Act Purchased |
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$ 5.05 |
$ 5.00 |
15,000 |
$ 750 |
UF |
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Material Quantity Variance = |
(Act Quant - |
Std Quant) x |
Std Price |
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6,510 |
6,500 |
$ 5 |
$ 50 |
UF |
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Total Material Variance |
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$ 800 |
UF |
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Labor Efficiency Variance = |
(Act Hours
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Std Hours) x |
Std rate |
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3,350 |
3,250 |
$ 2.50 |
$ 250 |
UF |
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Labor Rate Variance = |
(Act Rate - |
Std Rate) x |
Act Hours |
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$ 2.45 |
$ 2.50 |
3,350 |
$ (167) |
F |
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Total Labor Variance |
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$ 83 |
F |
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FOH Variance Analysis |
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FOH actual |
…………….. |
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$ 48,950 |
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Controlable
Variance |
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Budget based on standard hours: |
Jam Mesin |
Tarif |
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$ 1,450 |
UF |
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FOH variabel |
3,250 |
$ 10 |
$ 32,500 |
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FOH Tetap |
3,000 |
$ 5 |
$ 15,000 |
Volume
Variance |
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Total FOH |
…………….. |
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$ 47,500 |
$ (1,250) |
Fav |
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FOH Applied |
3,250 |
$ 15 |
$ 48,750 |
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Total FOH
Variance |
$ 200 |
UF |
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