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STANDARD COSTING

STANDARD COSTING. SETTING STANDARDS AND ANALYZING VARIANCES. STANDARD COST. Karakteristik : a. Biaya yang telah ditentukan sebelumnya untuk memproduksi satu atau lebih unit selama suatu periode tertentu. b. Memiliki 2 komponen,yaitu :

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STANDARD COSTING

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  1. STANDARD COSTING SETTING STANDARDS AND ANALYZING VARIANCES

  2. STANDARD COST • Karakteristik : a. Biaya yang telah ditentukan sebelumnya untuk memproduksi satu atau lebih unit selama suatu periode tertentu. b. Memiliki 2 komponen,yaitu : Physical standard (standar fisik=standar input untuk per unit output) Price standard (standard harga=standar harga untuk per unit input)

  3. Usefulness of Standard Costs • Establishing Budgets • Controlling costs by motivating employees and measuring operating efficiencies • Simplifying costing procedures and expediting cost reports • Assigning cost to materials, work in process, and finished goods inventories. • Establishing contract bids and setting prices

  4. Setting Standards • Physical Standard, meliputi : Basic Standard dan Current Standard Basic Standard ( Standar Dasar ) : Tolok ukur yang digunakan untuk membandingkan kinerja yang diperkirakan dengan kinerja aktual. Current Standard ( Standar Sekarang ) meliputi : a. Expected Actual Standard Standar yang paling mendekati dengan hasil aktual b. Normal Standard Standar dalam kondisi normal, menantang namun dicapai

  5. Setting Standards • c. Theoretical Standard Standard maksimum yang dicita -citakan untuk dicapai suatu saat nanti.

  6. Determining Standard Cost Variances • Materials Standards & Variances, meliputi Price standard, materials quantity dan usage standard. .. Price standard, dapat digunakan untuk : Memantau kinerja Dept. pembelian Mengukur dampak naik/turun harga thp.laba Price variances terjadi bila Actual price tidak sama dengan Standard price.

  7. Materials Standards and Variances • Bila price variances dicatat saat pembelian material materials purchase price variances. Note : Supaya dept. pembelian bertanggung jawab atas hasil pembelian bahan bakunya maka variances sebaiknya dicatat saat pembelian. • Tapi bila price variances dicatat saat penggunaan  materials price usage variances • Figure 18-1 page 18-6 merupakan dasar bagi perhitungan berikutnya.

  8. Materials Standards and Variance • Materials Purchase Price Variance (MPPV) Q x UC = Amount Actual Q Purchased 10.000 x 7.44(A) = 74.400 Actual Q Purchased 10.000 x 7.50(S) = 75.000 Materials Purchase Price Variance 10.000 x (0.6) = (600) F .. Materials Price Usage Variance (MPUV) Actual Q Used 9.500 x 7.44(A) = 70.680 Actual Q Used 9.500 x 7.50(S) = 71.250 Materials Price Usage Variance 9.500 x (0.6) = (570) F .. Materials Inventory Variance ( MIV) :

  9. Materials Standards and Variances .. Materials Inventory Variance (MIV) Q x UC = Amount • Actual Q Purchased 10.000 x 7.5(S) = 75.000 Actual Q Used 9.500 x 7.5(S) = 71.250 Materials Inventory V 500 x 7.5(S) = 3.750 UF .. Materials Quantity/Usage Variance Actual Q Used 9.500 x 7.5(S) = 71.250 Standard Q Allowed 9.336 x 7.5(S) = 70.020 Materials Q Variance 164 x 7.5(S) = 1.230 UF

  10. Labor Standards and Variances • Labor Rate Variance Q UC Amount Actual Hours Work 1.632 x 12.50(A) = 20.400 Actual Hours Work 1.632 x 12.00(S) = 19.584 Labor Rate Variance 1.642 x 0.5 = 816 UF .. Labor Efficiency Variance Actual Hours Work 1.632 x 12.00(S) = 19.584 Standard Hours Allowed1.504 x 12.00(S) = 18.048 Labor Efficiency Variance 128 x 12.00(S) = 1.536 UF

  11. Factory Overhead Standards and Variances • Penentuan Tariff ( pada Kapasitas normal) Total Factory Overhead : Activity Information : Actual FOH 24.422 Standards Hours allowed for actual production (4.512 x 1/3 standard labor hour per unit) 1.504 Actual direct labor hours used 1.632 .. Overall FOH Variances Actual FOH 24.422 FOH chargeable to work in process standard (1.504 standard hours allowed x $15 22.560 Overall or net FOH Variance 1.862 UF

  12. Factory Overhead Standards and Variances, 2-Variance Method • Two-Variances Method : • Controllable Variance Actual FOH …………………………. 24.422 Budget Allowance based on standards hours allowed : Variable FOH (1.504 SH)x$3 variable overhead rate 4.512 Budget Fixed FOH 19.200 23.712 CONTROLLABLE VARIANCE 710 UF

  13. Factory Overhead Standards and Variances, 2-Variance Method • Volume Variance : Budget allowance based on standard hour allowed 23.712 FOH chargeable to work in process at standard (1.504 SH allowedx$15standard overhead rate) 22.560 VOLUME VARIANCE 1.152 UF

  14. Factory Overhead Standards and Variances, 3-Variance Method • Spending Variance Actual FOH incurred 24.422 Budget allowance based on actual hours : Variable overhead (1.632 AH x$3 variable overhead rate 4.896 Budget fixed overhead 19.200 24.096 SPENDING VARIANCE 326 UF

  15. Factory Overhead Standards and Variances, 3-Variance Method • Variable Efficiency Variance Budget allowance based on Actual Hours worked 24.096 Budget allowance based on Standard Hours allowed 23.712 VARIABLE EFFICIENCY VARIANCE 384 UF

  16. Factory Overhead Standards and Variances, 3-Variance Method • Volume Variance $ 1.152 UF • 3-Variance Method : Spending Variance 326 UF Variable Efficiency Variance 384 UF Volume Variance 1.152 UF Total 1.862 UF

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