cost abc & abm
TRANSCRIPT
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Cost
KELO1
Anggota:1. Dewantara G. (11)2. Iqbal Irnaldo (19)3. Id!"ar A#!r $a% (21)
&. $!'an Dar#awan (3&). ant'a '*+*r (3)
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L E A R N I N GO B J E C T
1
A C T I V I T Y B A S E D C O S T I N G A N D
A C T I V I T Y B A S E D M A N A G E M EN T
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UNDERCOSTING AND OVERCOST
-,nder-ot!ng
eb*a" /rod*+ #eng"a!l+an *#ber da''ang leb!" ban'a+ teta/! 0*tr* #e#!l!+! b!a'a/er *n!t 'ang renda".
-Oer-ot!ngeb*a" /rod*+ #eng"a!l+an *#ber da'a'ang leb!" +e-!l teta/! 0*tr* #e#!l!+! b!a'a/er *n!t 'ang t!ngg!.
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ILUSTRASI:
ag!"an !a'a Ma+an ata Peanan
D!+a4 Iren4 dan P*tr!
Pesanan Dika $14
Pesanan Iren 30
Pesanan Putri 16
Total $60
era/a b!a'a rata5rata /er orang6
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78 3 ; 72
D!+a dan P*tr!overcosting
Irenundercosting
VARIABEL COST – UNDERCOSTING/OVERCOSTING?
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AKIBAT – UNDERCOSTING & OVERCOSTINGPADA PERUSAHAAN
- ,nder-ot!ng Mengala#! +er*g!an /ada /en0*alan #e+!ter+ean /en0*alann'a #eng*nt*ng+an. Kared!#*ng+!n+an /en0*alan tb #eng"a!l+an
/enda/atan 'ang leb!" ed!+!t d!band!ng b!a'a*#ber da'a 'ang d!g*na+an.
- Oer-ot!ngMeneta/+an "arga 'ang terlal* t!ngg!
e"!ngga +e"!langan /anga /aar d!reb*t
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PROSES PERANCANGAN,PRODUKSI, DAN DISTRIBUSI
- Peran-angan et!a/ ta"*n o'ota #e#!nta bebera/a #od!%+a! ata 0en!ban nor#al dan ban !nter#ed!ate. De/ Dea!n r!dgetone#eran-ang -eta+an dan /e!%+a! /roe 'ang d!b*t*"+an('a!t*4 r!n-!an o/era! #an*<a+t*r)
-Pe#b*atan
an d!b*at4 d!elea!+an4 d!ber!"+an4 dan d!!n/e+!.
- Peng!r!#anan 'ang tela" elea! d!b*at +e#*d!an d!+e#a dan d!+!r!# +
o'ota.
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KERJASAMA:
an =or#al ; 7 2
an Inter#ed!ate ; !da+
an =or#al ; 7 >
an Inter#ed!ate ; 799.8
PESAI
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SISTEM KALKULASI BIAYA SEDERHPADA PERUSAHAAN
r!dgetone #e#/rod*+! 2 0en! ban:an nor#al (=)
an +*al!ta bag*?!nter#ed!ate (I).
r!dgetone #engg*na+an #etode !ngle !nd!re--ot rate
0ob -ot!ng 'te#.,n!t: >4 (=) dan 24 (I).
EP 1D!+eta"*!:
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Ban Normal (NB)Direct materials $1,520,0
Direct m!" la#or 00,0
Total %irect costs $2,320,0
D!re-t -ot /er *n!t: 724324 >4 ; 72
EP 2Meng"!t*ng D!re-t @ot
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Ban Interme%iate
Direct materials $ &20,00
Direct m!" la#or 260,00
Total %irect costs $1,10,00
D!re-t -ot /er *n!t: 7141>4 24 ; 7
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EP 3Me#!l!" Daar Alo+a! !a'a 'ang A+anD!g*na+an
All Indirect Costs$2,900,000
All Indirect Costs$2,900,000
50,000 DirectMn!"ct!rin#%or&'o!rs
50,000 Direct
Mn!"ct!rin#%or&'o!rs
INDI(ECT&COST)O
INDI(ECT
COST&AOCATIONBASE
$5* +er DirectMn!"ct!rin#
%or&'o!r
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EP &Meng!dent!%+a! Ind!re-t @ot 'ang er+a!tan dengan Daar Alo+a! !a'a
Karena "an'a #engg*na+an at* daar alo+a! b!a'a. r!dge
#engelo#/o++an e#*a !nd!re-t -ot +e dala# at* /ool b!a'oer"ead.
EP Meng"!t*ng ar!< /er ,n!t
All Ind!re-t @ot : D!re-t Man*<a-t*r!ng Labor o*r; 6
$2,900,000 50,000 - $5*
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EP 8Meng"!t*ng Ind!re-t @ot 'ang D!alo+a!+an +eProd*+
Indirect Costs
Direct Costs
Indirect Costs
Direct Costs
COST OB.ECTBn Nor/l dnBn Inter/edite
DI(ECTCOSTS
DirectMterils
DirectMterils
DirectMn!"ct!rin#
%or
DirectMn!"ct!rin#
%or
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r!dgetone #e#b*t*"+an:an =or#al ; 384 d!re-t #an*<a-t*r!ng
labor5"o*r
an Inter#ed!ate ;1&4 d!re-t #an*<a-t*r!nlabor5"o*r.
era/a !nd!re-t -ot 'ang a+an d!alo+a!+,nt*+ #a!ng5#a!ng6
an =or#al: 384 7> ;724>>4
an Inter#ed!ate: 1&4 7> ;7>124
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era/a otal !a'an'a6(D!re-t B Allo-ated Ind!re-t @ot)
D!re-t -ot 724324 BAllo-ated -ot 724>>4 ; 7&4&>4
era/a -ot /er *n!t6
7&4&>4 >4 ; 7.1
era/a otal !(D!re-t B Allo-ated Ind
D!re-t -ot 7141>4-ot 7>124 ; 7
era/a -ot /e
7149924 24
A= =O$MAL A= I=E$M
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an =or#al d!0*al dengan "arga /er *n!t 78 danban !nter#ed!atedengan "arga 71&2 /er *n!t.
Normal Interme%iate
'eenue $60"00 $142"00
ost 55"10 &&"60 Income $ 4"&0 $ 42"40
*ar!in "2+ 2&"&+
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B R I D G E S T O N ED E C I S I O N - M A K
P R O C E S S
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EP 1Ident!%+a! Maala"
P!"a+ #ana0e#en r!dgetone #*la! #en'el!d!+! #enga/a b!aban nor#al ebear 7.1 #a!" leb!" t!ngg! d!band!ng /ea!ng 'a+n! M!-"el!n 'ang "an'a #e#ato+ "arga d! 73.
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EP 2Anal!! In<or#a! 'ang Ada
Pen0elaan 'ang #*ng+!n adala" ba"wa te+nolog! dan /roeerta d!tr!b*! 'ang d!tera/+an r!dgetone t!da+ e%!en.
=a#*n anal!! leb!" lan0*t #en*n0*++an ba"wa !ne%!en! b*+an alaann'a. ebab r!dgetone elal* #e#te+nolog!n'a4 ela!n !t* r!dgetone tela" ber/engala#an ela#ta"*n *nt*+ #end!tr!b*!+an ban nor#aln'a.
D! !! la!n4 #ana0e#en #a!" rag* dengan +e#a#/*an #e#b*at dan #end!tr!b*!+an ban !nter#ed!ate +aren
tergolong ban 0en! bar* 'ang d!/rod*+!. Normal Interme%iate 'eenue $60"00 $142"00
ost 55"10 &&"60
Income $ 4"&0 $ 42"40
*ar!in "2+ 2&"&+
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EP 2 (lan0*tan...)
Mana0e#en #eraa b!ng*ng +arena #ar0!n *nt*+ ban nor#aedang+an *nt*+ ban !nter#ed!ate t!ngg! /ada"al /er*a"aber/engala#an dala# #e#b*at dan #end!tr!b*!+an ban nor#
Ke#*ng+!nann'a:
an =or#al ; Oer-ot!ng.an Inter#ed!ate ; ,nder-ot!ng.
Normal Interme%iate
'eenue $60"00 $142"00
ost 55"10 &&"60
Income $ 4"&0 $ 42"40
*ar!in "2+ 2&"&+
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EP 3Me#b*at Pred!+! Maa De/an
P!"a+ #ana0e#en r!dgetone angat 'a+!n dengan +ea+*ratan
+arena b!a'a5 b!a'a tereb*t da/at d!tel**r!. =a#*n4 #ana0e#'a+!n tentang +ea+*ratan !te# +al+*la! b!a'a dala# #eng"!tda'a t!da+ lang*ng 'ang d!g*na+an ole" t!a/ 0en! ban.
Mana0e#en t!da+ !ng!n +et!da+/at!an /ada Indirect Cos#e#/engar*"! /enent*an Cost Per Unit dar! ban nor#al da/era!ngan dengan /ea!ng e0en! e"!ngga nant!n'a #en
+er*g!an d! #aa de/an
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EP &Me#b*at Ke/*t*an
Ata daar /red!+! b!a'a dan #e#/ert!#bang+an baga!#
M!-"el!n a+an #ere/on4 /!"a+ #ana0e#en r!dgetone "ar*+e/*t*an.
- A/a+a" "ar* teta/ #elan0*t+an +ontra+ dengan /!"a+ o'ota- era/a "arga 'ang "ar* d!tawar+an /ada /!"a+ o'ota6- Ata* alternat!< 'ang la!nC
EP Mela+ana+an Ke/*t*an4 Eal*a! K!ner0a4 dan e'ang Lal*
!+a r!dgetone #e#*t*+an teta/ be+er0a a#a dengan o
#ana0e#en "ar* e-ara ber+ala ter* #e#band!ng+an antara
dan Predicted Cost-n'a4 agar +eala"an d! #aa lal* 'a+n! /enb!a a ber* a undercostin overcostin rod*+ t!da+ ter ad! la !.