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Activity Based Costing

Activity Based Costing. ENDANG DWI WAHYUNI. Unit cost is the total cost associated with the units produced divided by the number of units produced. Unit cost is used for--. Inventory valuation Income determination

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Activity Based Costing

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  1. Activity Based Costing ENDANG DWI WAHYUNI

  2. Unit cost is the total cost associated with the units produced divided by the number of units produced. Unit cost is used for-- • Inventory valuation • Income determination • Providing input to a variety of decisions such as pricing, make or buy, and accept or reject special orders

  3. Measurement Systems Two possible measurement systems are actual costing and normal costing. Actual costingassigns the actual costs of direct materials, direct labor, and overhead to products. Normal costingassigns the actual costs of direct materials and direct labor to products; however, overhead cots are assigned to products using predetermined rates.

  4. Budgeted (estimated) cost Estimated activity usage Measurement Systems A predetermined overhead rate is a rate based on estimated data.

  5. Examples of Unit-Level Drivers • Units produced • Direct labor hours • Direct labor dollars • Machine-hours • Direct material dollars

  6. Latar Belakang Traditional costing  volume based costing ( jml unit, jam, dst) - efektif jika : material & direct cost dominan, teknologi relatif stabil, ragam produk terbatas Perkembangan menunjukkan banyak resources harus dikeluar- kan untuk kegiatan yang tidak berkaitan dengan jumlah pro- duksi ( set up cost, materialhandling cost, dst. )

  7. Kelemahan Traditional Costing • Akuntansibiayatradisionaldirancanghanyamenyajikaninformasibiayapadatahapproduksi • Alokasibiaya overhead pabrikhanyadidasarkanpada jam tenagakerjalangsungatauhanyadengan volume produksi • Adadiversitasproduk, dimanamasing-masingprodukmengkonsumsibiaya overhead yang berbeda-beda

  8. ABC • Gagasan  menghitung biaya overhead berdasar aktivitas-aktivitas yang dilakukan • Pengertian : Sistemkalkulasibiaya yang menggunakansatuataulebihfaktor yang berkaitandengan non-volume dalammengalokasikankelompokbiaya overhead • Dasar Cost Driver (penggerakbiaya)

  9. Dasar pemikiran 1 Produk Aktivitas2 Resources Cost 2 Resources Aktivitas Cost Object Resources Aktivitas • Cost Object • Produk • jasa 3 dibebankan Overhead Cost • Dgn cara : • Identifikasi • Resources yang diperlu - • Aktivitas untuk meng- • Jumlah hasilkan • Cost output • 2. Cost Driver  resource cost / unit aktivitas • 3. Tiap biaya resources dibebankan ke produk/ • jasa dgn cara : • biaya per aktivitas x Jumlah aktivitas

  10. Driver Tracing Driver Tracing Driver Tracing Assign Costs Activities Assign Costs Products ABC: Two-Stage Assignment Cost of Resources

  11. Tahap-tahap ABC

  12. STEP 1 • Sumberbiaya : akundalambukubesar • Analisisaktivitas : identifikasidandeskripsipekerjaan (proses, waktu, sumberdaya, nilai) • Penggolongan 4 aktivitas : • Facility sustaining activity costberkaitandenganaktivitasmempertahankankapasitas yang dimilikiperusahaan Misalbiayadepresiasi, biayaasuransi, biayagajipegawaikunci • Product sustaining activity costberkaitandenganaktivitaspenelitiandanpengembanganprodukdanbiayauntukmempertahankanprodukuntuktetapdapatdipasarkanMisalbiayapengujianproduk, biayadesainproduk • Bacth activity costberkaitandenganjumlahbacthproduk yang diproduksi Misalbiaya setup mesin • Unit level activity costberkaitandenganbesarkecilnyajumlah unit produk yang dihasilkan Misalbiayabahanbaku, biayatenagakerja

  13. STEP 2 • Sumberdaribiaya : aktivitas • Kriteria : hubungansebab-akibat • Contoh : meter, jumlahpekerja, jumlah set up, jumlahpergerakan, jam-mesin

  14. STEP 3 • Penentuan Output

  15. PT ABC mempunyai dua depatermen, yaitu dep I dan II yang digunakan untuk memproduksi produk A dan produk B. Data untuk menentukan biaya produk A dan B adalah sebagai berikut:

  16. Diminta: Hitunglahhargapokokproduksiproduk A dan B denganpendekatantradisional (tariftunggaldantarifdepatermen) dan ABC sistem

  17. Jawab: Perhitungan BOP menggunakan tarip tunggal (pabrik): Elemen BOP: Biaya Inspeksi 13.000.000 Biaya Listrik 20.000.000 Biaya Pemeliharaan 14.000.000 Biaya Persiapan produksi 23.500.000 70.500.000 • 70.500.000 70.500.000 Tarip BOP = ---------------- -------------- • 50.000 100.000 • = 1.410/JKL 705/JM

  18. Harga pokok per unit: Elemen Biaya Jumlah Unit Biaya/unit Bahan baku Tenaga Kerja Lang BOP

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