Akuntansi Biaya : Soal P 6-3 (Metode Average Cost)

Soal  P 6-3   (Metode Average Cost)
Jetter Engine Corp memproduksi single model mesin bhn bakar bensin utk alat potong rumput
generator kecil dan pompa. Blok mesin dibuat dari baja, dicetak di dep casting, ditakit di dep
Asembling dimana ditambahin katup, piston dan komponen2 lain, kemudian di uji di dep Finishing
Berikut data bulan Februari:
		Dep Casting		Dep Assembling		Dep Finishing
Persediaan awal (unit)		500	unit	1,000	unit	300
Unit diproses mulai awal di Dep Casting		3,000	unit
Unit yg ditransfer ke Dep Assembling		2,700	unit	2,700	unit
Unit yg ditransfer ke Dep Finishing				2,900	unit	2,900
Unit yg ditransfer ke Finished Good inv.						2,800
Persediaan akhir (unit) di :		800	unit	800	unit	400
WIP akhir                      Material	100%		70%
Labor	80%		30%		50%
FOH	90%		30%		50%
Cost pd persediaan awal:
Biaya dr Dept sebelumnya				$    63,150		$    42,840
Materials		$    10,925		$    40,258
Labor		$          338		$    12,426		$       2,760
FOH		$       2,839		$    12,426		$       4,140
Cost yg ditambahkan bln Desember
Materials		$  146,575		$  116,480
Labor		$    16,362		$    44,408		$    12,240
FOH		$    48,461		$    44,408		$    18,360
Diminta:
1)  Buat laporan produksi  Dept Casting dan Dep Finishing dg metode Average Cost
2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
pembebanan biaya produksi dan transfer biaya antar departemen tersebut

	WIP Dep Casting					WIP Dep Casting
	(UNIT)						($)
1/12	500				1/12		$          14,102
			2,700
	3,000		800		M		$       146,575			$ 175,500
	3,500		3,500		L		$          16,362
					F		$          48,461			$   50,000	31/12
							$       225,500			$ 225,500
	WIP Dep Assembly					WIP Dep Assembly
	(UNIT)					($)
	1,000				1/12		$       128,260
	2,700		2,900		Cf PD		$       175,500
			800		M		$       116,480			$ 423,400
	3,700		3,700		L		$          44,408
					F		$          44,408			$   85,656	31/12
							$       509,056			$ 509,056
	WIP Dep Finishing					WIP Dep Finishing
	(UNIT)					($)
	300				1/12		$          49,740
	2,900		2,800		Cf PD		$       423,400
			400							$ 442,960
	3,200		3,200		L		$          12,240
					F		$          18,360			$   60,780	31/12
							$       503,740			$ 503,740
	Equivalent Unit
	Departemen Casting
	Material	=	2,700	+	100%	x	800	=	3,500	unit
	Labor	=	2,700	+	80%	x	800	=	3,340	unit
	FOH	=	2,700	+	90%	x	800	=	3,420	unit
	Departemen Assembly
	Cf PD	=	2,900	+	100%	x	800	=	3,700	unit
	Material	=	2,900	+	70%	x	800	=	3,460	unit
	Labor	=	2,900	+	30%	x	800	=	3,140	unit
	FOH	=	2,900	+	30%	x	800	=	3,140	unit
	Departemen Finishing
	Cf PD	=	2,800	+	100%	x	400	=	3,200	unit
	Labor	=	2,800	+	50%	x	400	=	3,000	unit
	FOH	=	2,800	+	50%	x	400	=	3,000	unit
	Cost per unit:
	Departemen Casting
	Material		10,925	+	146,575	=	$   45.00	per	unit
			3,500
	Labor		338	+	16,362	=	$     5.00	per	unit
			3,340
	FOH		2,839	+	48,461	=	$   15.00	per	unit
			3,420
	Total						$   65.00	per	unit
	Departemen Assembly
	Cf PD		63,150	+	175,500	=	$   64.50	per	unit
			3,700
	Material		40,258	+	116,480	=	$   45.30	per	unit
			3,460
	Labor		12,426	+	44,408	=	$   18.10	per	unit
			3,140
	FOH		12,426	+	44,408	=	$   18.10	per	unit
			3,140
	Total						$ 146.00	per	unit
	Departemen Finishing
	Cf PD		42,840	+	423,400	=	$ 145.70	per	unit
			3,200
	Labor		2,760	+	12,240	=	$     5.00	per	unit
			3,000
	FOH		4,140	+	18,360	=	$     7.50	per	unit
			3,000
	Total						$ 158.20	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				2,700	x	$   65.00	=	$ 175,500
	Persediaan Akhir Dep Casting:
			M		800	x	$   45.00	=	$   36,000
			L		640	x	$     5.00	=	$      3,200
			F		720	x	$   15.00	=	$   10,800
									$   50,000
	TOTAL Biaya yang diperhitungkan								$ 225,500
	Departemen Assembly
	Transfer ke FG Inventory				2,900	x	$ 146.00	=	$ 423,400
	Persediaan Akhir Dep Casting:
			Cf PD		800	x	$   64.50	=	$   51,600
			M		560	x	$   45.30	=	$   25,368
			L		240	x	$   18.10	=	$      4,344
			F		240	x	$   18.10	=	$      4,344
									$   85,656
	TOTAL Biaya yang diperhitungkan								$ 509,056
	Departemen Finishing
	Transfer ke Dep Finishing				2,800	x	$ 158.20	=	$ 442,960
	Persediaan Akhir Dep Casting:
			Cf PD		400	x	$ 145.70	=	$   58,280
			L		200	x	$     5.00	=	$      1,000
			F		200	x	$     7.50	=	$      1,500
									$   60,780
	TOTAL Biaya yang diperhitungkan								$ 503,740
	*)  Cf PD   =   Cost from Preceding Department

Soal Latihan manajemen Keuangan 1 : Chapter 2

1.   BOOK VALUE VS MARKET VALUE

The home page for Coca-cola Company can be found at www.coca-cola.com. Locate the most recent annual report, which contains a balance sheet for the company. What is the book value of equity for Coca-Cola? The market value of a company is the number of share of stock outstanding times the price per share. This information can be found at www.finance.yahoo.com using the ticker symbol for Coca-Cola (KO). What is the market value of equity? Which number is more relevant for shareholder?

Soal Akuntansi Biaya P 6-4 (Metode Average Cost)

	Soal  P 6-4   (Metode Average Cost)
	Pesona Cologne Company memproduksi cologne dalam dua tahap
	Pewangi dasar di prod di Dep Mixing, kemudian di transfer ke Dep Finishing
	setelah ditambah bahan kimia lain
	Berikut data bulan Juni:
			Dep Mixing		Dep Finishing
	Persediaan awal (unit)		1,000	unit	1,400	unit
	Unit diproses mulai awal di Dep Mixing		6,000	unit
	Unit yg ditransfer ke Dep Finishing		6,400	unit	6,400	unit
	Jumlah unit ditambahkan di Dep Finsh				19,200	unit
	Unit yg ditransfer ke Finished Good inv.				26,000	unit
	Persediaan akhir (unit) di :
	Dep Casting :               Material	60%
	Labor	20%
	FOH	25%	600	unit
	Dep Finishing:             Material	100%
	Labor	70%
	FOH	70%			1,000	unit
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$     8,450
	Materials		$   19,620		$     1,395
	Labor		$         944		$        106
	FOH		$     2,375		$        659
	Cost yg ditambahkan bln Desember
	Materials		$ 129,100		$   25,605
	Labor		$     6,880		$   19,919
	FOH		$   29,065		$   60,751
	Diminta:
	1)  Buat laporan produksi  Dept Mixing dan Dep Finishing dg metode Average Cost
	2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
	pembebanan biaya produksi dan transfer biaya antar departemen tersebut

	WIP Dep Casting					WIP Dep Finishing
	(UNIT)					(UNIT)
1/12	1,000				1/12		1,400
			6,400				6,400		26,000
	6,000		600		31/12		19,200		1,000		31/12
	7,000		7,000				27,000		27,000
	WIP Dep Casting					WIP Dep Finishing
	($)					($)
1/12	$                 22,939				1/12		$           10,610
M	$               129,100		$    179,200		Cf PD		$         179,200		$             286,000
L	$                   6,880				M		$           25,605
F	$                 29,065		$        8,784		31/12      L		$           19,919				31/12
	$               187,984		$    187,984		F		$           60,751		$                10,085
							$         296,085		$             296,085
	Equivalent Unit
	Departemen Casting
	Material	=	6,400	+	60%	x	600	=	6,760	unit
	Labor	=	6,400	+	20%	x	600	=	6,520	unit
	FOH	=	6,400	+	25%	x	600	=	6,550	unit
	Departemen Finishing
	Cf PD	=	26,000	+	100%	x	1,000	=	27,000	unit
	Material	=	26,000	+	100%	x	1,000	=	27,000	unit
	Labor	=	26,000	+	70%	x	1,000	=	26,700	unit
	FOH	=	26,000	+	70%	x	1,000	=	26,700	unit
	Cost per unit:
	Departemen Casting
	Material		19,620	+	129,100	=	$22.00	per	unit
			6,760
	Labor		944	+	6,880	=	$   1.20	per	unit
			6,520
	FOH		2,375	+	29,065	=	$   4.80	per	unit
			6,550
	Total						$28.00	per	unit
	Departemen Finishing
	Cf PD		8,450	+	179,200	=	$   6.95	per	unit
			27,000
	Material		1,395	+	25,605	=	$   1.00	per	unit
			27,000
	Labor		106	+	19,919	=	$   0.75	per	unit
			26,700
	FOH		659	+	60,751	=	$   2.30	per	unit
			26,700
	Total						$11.00	per	unit
	Perhitungan Biaya
	Departemen Casting
	Transfer ke Dep Finishing				6,400	x	$28.00	=	$ 179,200
	Persediaan Akhir Dep Casting:
			M		360	x	$22.00	=	$     7,920
			L		120	x	$   1.20	=	$        144
			F		150	x	$   4.80	=	$        720
									$     8,784
	TOTAL Biaya yang diperhitungkan								$ 187,984
	Departemen Finishing
	Transfer ke FG Inventory				26,000	x	$11.00	=	$ 286,000
	Persediaan Akhir Dep Casting:
			Cf PD		1,000	x	$   6.95	=	$     6,950
			M		1,000	x	$   1.00	=	$     1,000
			L		700	x	$   0.75	=	$        525
			F		700	x	$   2.30	=	$     1,610
									$   10,085
	TOTAL Biaya yang diperhitungkan								$ 296,085
	*)  Cf PD   =   Cost from Preceding Department

Latihan Soal Akuntansi Biaya Standar Costing

PT ABX menerapkan standard costing untuk produksi produk X-nya
Berikut adalah standard biaya produksi per unit Produk X:
Direct Material	5	kg @    $	8
Direct Labor	3	jam @   $	2
FOH Cost	3	jam @   $	12
Perbandingan FOH Variabel dan FOH Fixed  =			1 :  3
Kapasitas normal  =	36,000	jam kerja langsung per bulan
Transaksi bulan Mei 2007 adalah sebagai berikut:
Produksi	12,500	unit
Pembelian Material	15,000	unit @ $ 7.9
Pemakaian Material	61,000	kg
Direct Labor Cost	$    79,170
Jumlah Jam kerja	37,700	jam
FOH Cost actual	$  471,250
Diminta:
1) Hitunglah Material Purchased Price Variance dan Material Quantity Variance
2) Hitunglah Labor Efficiency Variance dan Labor Rate Variance
3) Hitrunglah FOH Variance, menggunakan two and three Overhead Variance

Akuntansi Biaya : LABOR STANDARD AND VARIANCE

Standard Hours		0.333333	DLH per Unit
Standard Labor Rate		12	per DLH
Actual Rate		12.5	per DLH
Actually Work Hours		1632	DLH
Produksi		4512	unit
Labor Rate Variance  =
		(Act. Rate - Std. Rate) x  Act. Hours
	(	12.5	-	12	)  x	1632	DLH =	816	Un Fav
Labor Efficiency Variance =
		(Act. Hours - Std. Hours) x  Std. Rate
	(	1632	-	1504	)  x	12	=	1536	Un Fav

Akuntansi Biaya P 18-1 Variance Analysis: Materials, Labor, and Factory Overhead

P 18-1	Variance Analysis: Materials, Labor, and Factory Overhead
	Puray Corporation manufactures a product with the following standard costs:
	Direct Materials	20	yards  at	$      1.35	per yards	$ 27.00
	Direct labor	4	hours at	$      9.00	per hour	$ 36.00
	Factory Overhead	4	direct lbr hours at	$      7.50	per hour	$ 30.00
	ratio variable to fixed is	2  :  1
	Total standard cost per unit of output					$ 93.00
	Standards are based on normal monthly capacity of			2,400	direct labor hours
	The following informations pertains to July:
	Units produced in July					500
	Direct materials purchased	18,000	yards at	1.38	per yard	24,840
	Direct materials used	9,500	yards
	Direct labor	2,100	hours at	9.15		19,215
	Actual Factory Overhead					16,650
	Required :
1)	Compute the Variable Factory Overhead rate per direct labor hour and the total fixed factory
	overhead based on normal monthly capacity
2)	Compute the following variances and indicate whether they are favorable or unfavorable:
	a) Material purchase price and quantity variances
	b) Labor rate and efficiency variances
	c) Factory overhead controllable and volume variance
					(AICPA adapted)
	Jawab:
1)	Variable overhead rate  =	2/3    x	7.5	5	per direct labor hours
	Total Fixed FOH    =	2400	2.5	6000	per month
2)	Material purchase price variance:
		(Act P     -        Std P)     x   Material Purchased
		1.38	1.35	18000	540	(Un Fav)
	Material quantity variance:
		(Act Q        -     Std Q)   x         Std P
		9500	10000	1.35	-675	(Fav)
	Labor rate variance:	(Act Rate    -   Std Rate)  x     Act Hours
		9.15	9	2100	315	(Un Fav)
	Labor efficiency variance:	(Act Hours  - Std Hours)  x     Std Rate
		2100	2000	9	900	(Un Fav)
	Factory Overhead Variance (two variance method)
	FOH Actual			16650	Controllable Variance
	Budget FOH based on standard hours				650	(Un Fav)
		Hours    x     FOH Rate
	FOH variable	2000	5	10000
	FOH Fixed	2400	2.5	6000
	Total FOH			16000	Volume Variance
	FOH Applied	2000	7.5	15000	1000	(Un Fav)
			Total FOH variance   =		1650	(Un Fav)