kelompok 1 metode harga pokok variabel.ppt

7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt

1/79

Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia)

Variable Costing:

A Tool for ManagementChapter 5


2/79

Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 2

earning !b"e#ti$e %

Explain how variableExplain how variable

costing difers romcosting difers rom

absorption costing andabsorption costing and

compute unit productcompute unit product

costs under eachcosts under each

methodmethod


3/79


!$er$iew of Absorption an Variable Costing

'ire#t Materials

'ire#t abor

Variable Manufa#turing !$erhea

(i)e Manufa#turing !$erhea

Variable *elling an Aministrati$e +)penses

(i)e *elling an Aministrati$e +)penses

Variable

Costing

Absorption

Costing

ProductCosts

PeriodCosts

Product

Costs

Period

Costs


4/79


ui#- Che#-

.hi#h metho will prou#e the highest $alues forwor- in pro#ess an finishe goos in$entories/

a0 Absorption #osting0

b0 Variable #osting0

#0 The1 prou#e the same $alues for these in$entories0

0 2t epens0 0 0





0 2t epens0 0 0


5/79






0 2t epens0 0 0





0 2t epens0 0 0

ui#- Che#-


6/79


Harvey Company produces a single productwith the following information available:

Number of units produced annually 25,000Variable costs per unit:

irect materials, direct labor,

and variable mfg! overhead "0#

$elling % administrative e&penses '#

(i&ed costs per year:

)anufacturing overhead "50,000#

$elling % administrative e&penses "00,000#

Number of units produced annually 25,000Variable costs per unit:


and variable mfg! overhead "0#

$elling % administrative e&penses '#

(i&ed costs per year:


$elling % administrative e&penses "00,000#

3nit Cost Computations


7/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 7

*nit product costis determined as follows:

*nder absorption costing, all production costs, variableand fi&ed, are included when determining unit product

cost! *nder variable costing, only the variableproduction costs are included in product costs!

+bsorption

Costing

Variable

Costing


and variable mfg! overhead "0# "0#(i&ed mfg! overhead

#"50,000 - 25,000 units. /

*nit product cost "/# "0#

+bsorption

Costing

Variable

Costing


and variable mfg! overhead "0# "0#(i&ed mfg! overhead

#"50,000 - 25,000 units. /





earning !b"e#ti$e 4

!repare income!repare income

statements using bothstatements using both

variable and absorptionvariable and absorption

costingcosting



2n#ome Comparison ofAbsorption an Variable Costing

ets assume the following aitional informationfor 6ar$e1 Compan10 47,777 units were sol uring the 1ear at a pri#e

of 897 ea#h0 There is no beginning in$entor10

Now, lets #ompute net operating

in#ome using both absorptionan $ariable #osting0



Absorption Costing

(i)e manufa#turing o$erhea eferre inin$entor1 is 5,777 units 8; < 897,7770



Variable Costing$ales 20,000 1 #'0. /00,000#

ess variable e&penses:

3eginning inventory #

+dd C4) 25,000 1 #"0. 250,000oods available for sale 250,000

ess ending inventory 5,000 1 #"0. 50,000

Variable cost of goods sold 200,000

Variable selling % administrative

e&penses 20,000 1 #'. /0,000 2/0,000Contribution margin '60,000

ess fi&ed e&penses:


$elling % administrative e&penses "00,000 250,000

Net operating income 70,000#

Variable Costing$ales 20,000 1 #'0. /00,000#


3eginning inventory #

+dd C4) 25,000 1#"0. 250,000oods available for sale 250,000

ess ending inventory 5,000 1#"0. 50,000

Variable cost of goods sold 200,000


e&penses 20,000 1 #'. /0,000 2/0,000

Contribution margin '60,000

ess fi&ed e&penses:



Net operating income 70,000#

Variablemanufacturingcosts only!

+ll fi&edmanufacturing

overhead ise&pensed!

Variable Costing



earning !b"e#ti$e 9

"econcile variable"econcile variable

costing and absorptioncosting and absorption

costing net operatingcosting net operating

incomes and explainincomes and explain

wh# the two amountswh# the two amounts

diferdifer



Cost of

oods

$old

8nding

9nventory

eriod

8&pense ;otal

+bsorption costing Variable mfg! costs 200,000# 50,000# # 250,000#

(i&ed mfg! costs "20,000 '0,000 "50,000

'20,000#



Variable costing net operating income 70,000#+dd: (i&ed mfg! overhead costs

deferred in inventory

5,000 units 1 #/ per unit. '0,000

+bsorption costing net operating income "20,000#

Variable costing net operating income 70,000#+dd: (i&ed mfg! overhead costs

deferred in inventory

5,000 units 1 #/ per unit. '0,000

+bsorption costing net operating income "20,000#

(i&ed mfg! overhead #"50,000*nits produced 25,000 units

= = #/ per unit

>e can reconcile the difference betweenabsorption and variable income as follows:

Comparing the Two Methos



+)tene Comparisons of 2n#ome 'ata6ar$e1 Compan1 = Year Two

Number of units produced 25,000

Number of units sold '0,000

*nits in beginning inventory 5,000

*nit sales price '0#

Variable costs per unit:irect materials, direct labor

variable mfg! overhead "0#

$elling % administrative

e&penses '#(i&ed costs per year:



e&penses "00,000#

Number of units produced 25,000

Number of units sold '0,000

*nits in beginning inventory 5,000

*nit sales price '0#

Variable costs per unit:irect materials, direct labor

variable mfg! overhead "0#


e&penses '#(i&ed costs per year:



e&penses "00,000#




$ince the variable costs per unit, total fi&ed costs,$ince the variable costs per unit, total fi&ed costs,and the number of units produced remainedand the number of units produced remained

unchanged, the unit cost computations alsounchanged, the unit cost computations also

remain unchanged!remain unchanged!

+bsorption

Costing

Variable

Costing


and variable mfg! overhead "0# "0#

(i&ed mfg! overhead #"50,000 - 25,000 units. /


+bsorption

Costing

Variable

Costing


and variable mfg! overhead "0# "0#

(i&ed mfg! overhead #"50,000 - 25,000 units. /




+bsorption Costing$ales '0,000 1 #'0. 700,000#

ess cost of goods sold:

3eg! inventory 5,000 1 #"/.



Variable Costing$ales '0,000 1 #'0. 700,000#


3eg! inventory 5,000 1 #"0. 50,000#

+dd C4) 25,000 1 #"0. 250,000

oods available for sale '00,000

ess ending inventory

Variable cost of goods sold '00,000


e&penses '0,000 1 #'. 70,000 '70,000

Contribution margin 5"0,000

ess fi&ed e&penses:



Net operating income 2/0,000#

Variable Costing$ales '0,000 1 #'0. 700,000#


3eg! inventory 5,000 1 #"0. 50,000#

+dd C4) 25,000 1 #"0. 250,000

oods available for sale '00,000ess ending inventory

Variable cost of goods sold '00,000


e&penses '0,000 1 #'. 70,000 '70,000

Contribution margin 5"0,000ess fi&ed e&penses:



Net operating income 2/0,000#

Variable Costing

+ll fi&edmanufacturing

overhead ise&pensed!

Variablemanufacturing

costs only!



Variable costing net operating income 2/0,000#educt: (i&ed manufacturing overhead

costs released from inventory

5,000 units 1 #/ per unit. '0,000

+bsorption costing net operating income 2'0,000#

>e can reconcile the difference betweenabsorption and variable income as follows:

(i&ed mfg! overhead #"50,000*nits produced 25,000 units

= = #/ per unit




*ummar1 of >e1 2nsights


22/79


earning !b"e#ti$e ?

3nerstan the3nerstan the

a$antages ana$antages anisa$antages of bothisa$antages of both

$ariable an absorption$ariable an absorption#osting0#osting0


23/79


2mpa#t on the Manager

!pponents of absorption #osting argue thatshifting fi)e manufa#turing o$erhea #osts

between perios #an lea to fault1 e#isions0

!pponents of absorption #osting argue thatshifting fi)e manufa#turing o$erhea #osts

between perios #an lea to fault1 e#isions0

These opponents argue that $ariable #osting in#omestatements are easier to unerstan be#ause net operatingin#ome is onl1 affe#te b1 #hanges in unit sales0 This

prou#es net operating in#ome figures that are#onsistent with managers e)pe#tations0

These opponents argue that $ariable #osting in#omestatements are easier to unerstan be#ause net operatingin#ome is onl1 affe#te b1 #hanges in unit sales0 This

prou#es net operating in#ome figures that are#onsistent with managers e)pe#tations0


24/79


CV@ Anal1sis, 'e#ision Ma-ingan Absorption #osting

Absorption #osting oes not o$etail with CV@ anal1sis,nor oes it support e#ision ma-ing0 2t treats fi)e

manufa#turing o$erhea as a $ariable #ost0 2t assigns perunit fi)e manufa#turing o$erhea #osts to prou#tion0

Treating fi)e manufa#turing o$erhea as a$ariable #ost #an:

ea to fault1 pri#ing e#isions an fault1 -eeporrop e#isions0

Treating fi)e manufa#turing o$erhea as a$ariable #ost #an:

ea to fault1 pri#ing e#isions an fault1 -eeporrop e#isions0

Assigning per unit fi)e manufa#turing o$erhea#osts to prou#tion #an:

@otentiall1 prou#e positi$e net operating in#ome e$en when the number of units sol is less than the brea-e$en point0

Assigning per unit fi)e manufa#turing o$erhea#osts to prou#tion #an:

@otentiall1 prou#e positi$e net operating in#ome e$en when the number of units sol is less than the brea-e$en point0


25/79


+)ternal eporting an 2n#ome Ta)es

To #onform toTo #onform to2(* an 3* GAA@2(* an 3* GAA@

reDuirements, absorption #ostingreDuirements, absorption #ostingmust be use formust be use for

e)ternal finan#ial reports0e)ternal finan#ial reports0

To #onform toTo #onform to2(* an 3* GAA@2(* an 3* GAA@

reDuirements, absorption #ostingreDuirements, absorption #ostingmust be use formust be use for

e)ternal finan#ial reports0e)ternal finan#ial reports0

2n man1 #ountries,in#luing 3*,

absorption #osting must beuse when filling outin#ome ta) returns0

2n man1 #ountries,in#luing 3*,

absorption #osting must beuse when filling outin#ome ta) returns0

*in#e top e)e#uti$es

are t1pi#all1 e$aluate base onearnings reporte to shareholersin e)ternal reports, the1 ma1 feel that

e#isions shoul be base onabsorption #osting ata0

*in#e top e)e#uti$es

are t1pi#all1 e$aluate base onearnings reporte to shareholersin e)ternal reports, the1 ma1 feel that

e#isions shoul be base onabsorption #osting ata0


26/79


A$antages of Variable Costingan the Contribution Approa#h

+dvantages

Management finsit more useful0

Consistent withCV@ anal1sis0

Net operating in#omeis #loser to

net #ash flow0

@rofit is not affe#te b1#hanges in in$entories0

Consistent with stanar#osts an fle)ible bugeting0

2mpa#t of fi)e#osts on profitsemphasiEe0

+asier to estimate profitabilit1of prou#ts an segments0


27/79


VariableCosting

Variable $ersus Absorption Costing

(i)e manufa#turing#osts must be assigneto prou#ts to properl1mat#h re$enues an

#osts0

(i)e manufa#turing#osts are #apa#it1 #osts

an will be in#urre

e$en if nothing isprou#e0


28/79


Variable Costing an the Theor1 ofConstraints FT!C

Companies in$ol$e in T!C use a form of $ariable#osting0 6owe$er, one ifferen#e of the T!C approa#his that it treats ire#t labor as a fi)e #ost for threereasons:

Man1 #ompanies ha$e a #ommitment to guaranteewor-ers a minimum number of pai hours0

'ire#t labor is usuall1 not the #onstraint0

T!C emphasiEes the role ire#t laborers pla1 in ri$ing#ontinuous impro$ement0 *in#e la1offs often e$astatemorale, managers in$ol$e in T!C are e)tremel1relu#tant to la1 off emplo1ees0


29/79


2mpa#t of ean @rou#tion

>hen companies use ean roduction ! ! !

roductiontends to e?ual

sales ! ! !

$o, the difference between variable andabsorption income tends to disappear!


30/79


earning !b"e#ti$e 5

Compute preetermineCompute preetermineo$erhea rates an e)plaino$erhea rates an e)plain

wh1 estimate o$erheawh1 estimate o$erhea

#osts Frather than a#tual#osts Frather than a#tualo$erhea #osts being useo$erhea #osts being use

in the #osting pro#ess0in the #osting pro#ess0


31/79


.h1 3se an Allo#ation Base/

Manufa#turing o$erhea is applie to prou#tsH"obsManufa#turing o$erhea is applie to prou#tsH"obsthat are in pro#ess0 An allo#ation base, su#h asthat are in pro#ess0 An allo#ation base, su#h as

ire#t labor hours, ire#t labor ollars, or ma#hineire#t labor hours, ire#t labor ollars, or ma#hinehours, is use to assign manufa#turing o$erhea tohours, is use to assign manufa#turing o$erhea to

ini$iual prou#tsH"obs0ini$iual prou#tsH"obs0

Manufa#turing o$erhea is applie to prou#tsH"obsManufa#turing o$erhea is applie to prou#tsH"obsthat are in pro#ess0 An allo#ation base, su#h asthat are in pro#ess0 An allo#ation base, su#h as

ire#t labor hours, ire#t labor ollars, or ma#hineire#t labor hours, ire#t labor ollars, or ma#hinehours, is use to assign manufa#turing o$erhea tohours, is use to assign manufa#turing o$erhea to

ini$iual prou#tsH"obs0ini$iual prou#tsH"obs0

.e use an allo#ation base be#ause:

%02t is impossible or iffi#ult to tra#e o$erhea #osts to parti#ularprou#tsH"obs0

40Manufa#turing o$erhea #onsists of man1 ifferent items rangingfrom the grease use in ma#hines to prou#tion managers salar10

90Man1 t1pes of manufa#turing o$erhea #osts are fi)e e$en thoughoutput flu#tuates uring the perio0


32/79


;he predetermined overhead rate POHR.usedto apply overhead to products@Aobs is determinedbefore the period begins!

Manufa#turing !$erhea Appli#ation


33/79


3sing a preetermine rate ma-es itpossible to estimate total prou#tH"ob #osts sooner0

A#tual o$erhea for the perio is not-nown until the en of the perio0

The Nee for a @!6


34/79


'etermining @reetermine !$erheaates

@reetermine o$erhea rates are #al#ulateusing a threestep pro#ess0

+stimate the le$el of

prou#tion for theperio0

+stimate total amountof the allo#ation base

for the perio0

+stimate totalmanufa#turing

o$erhea #osts0

@!6 < I


35/79


+ctual amount of allocation isbased upon the actual level of

activity normal costing system.!

+ctual amount of allocation isbased upon the actual level of

activity normal costing system.!

3ased on estimates, anddetermined before the

period begins!

3ased on estimates, anddetermined before the

period begins!

Appli#ation of Manufa#turing !$erhea

4verhead applied = 4HB 1 +ctual activity


36/79


(or ea#h ire#t labor hour wor-e on a parti#ular prou#t, 89077 of fa#tor1

o$erhea will be applie to it0 (or prou#t $aluation, it must be $alue b1unit0 2n this #ase, assume ea#h unit reDuires 4 ire#t labor hours0 6en#e,

each unit of the product absorbs #/ predetermined overhead0 2n orerto mat#h ba#- with 6ar$e1s e)ample, we further assume that $ariable

manufa#turing o$erhea < 70 *o the preetermine o$erhea represents

onl1 fixedmanufa#turing o$erhea #ost as shown in slies %? & %J0

!$erhea Appli#ation ate for the 6ar$e1 +)ample

4HB = #'!00 per H

#"50,000

50,000 direct labor hours H.4HB =

8stimated total manufacturing

overhead cost for the coming period8stimated total units in the

allocation base for the coming period

4HB =


37/79


earning !b"e#ti$e ;

3nerstan the impli#ationsof basing the preetermineo$erhea rate on a#ti$it1 at

#apa#it1 rather than onestimate a#ti$it1 for theperio0


38/79


@reetermine !$erhea ate an Capa#it1

Cal#ulating preetermine o$erhea rates using anestimate, or bugete amount of the allo#ation basehas been #riti#iEe be#ause:

%0Basing the preetermine o$erhea rate uponbugete a#ti$it1 results in prou#t #osts that flu#tuateepening upon the a#ti$it1 le$el0

40Cal#ulating preetermine rates base upon

bugete a#ti$it1 #harges prou#ts for #osts that the1o not use0


39/79


Capa#it1Base !$erhea ates

Criti#isms #an be o$er#ome b1 usingCriti#isms #an be o$er#ome b1 usingestimate total units in the allo#ation baseestimate total units in the allo#ation base

at #apa#it1 in the enominator of theat #apa#it1 in the enominator of the

preetermine o$erhea rate #al#ulation0preetermine o$erhea rate #al#ulation0

ets loo- at the ifferen#eKets loo- at the ifferen#eK


40/79


An +)ample

+Duipment is lease for 8%77,777 per1ear0 unning at full #apa#it1, 57,777units ma1 be prou#e0 The #ompan1

estimates that ?7,777 units will beprou#e an sol ne)t 1ear0 .hat is

the preetermine o$erhea rate/


41/79


An +)ample

+Duipment is lease for 8%77,777 per 1ear0unning at full #apa#it1, 57,777 units ma1 be

prou#e0 The #ompan1 estimates that ?7,777 unitswill be prou#e an sol ne)t 1ear0

TraitionalMetho

< 84057 per unit8%77,777

?7,777hat is the predeterminedoverhead rate based on theestimatednumber ofcases of wineD

a! #2!00 per case!b! #2!50 per case!

c! #6!00 per case!


43/79


Barossa Winery in Barossa Valley, SouthAustralia, leases an automatic corkingmachine for $100,000 per year. At fullcapacity, it can cork 50,000 cases of

wine per year. he company estimates!0,000 cases of wine will "e pro#uce#an# sol# net year. What is thepre#etermine# o%erhea# rate "ase# on

the estimate# num"er of cases of wine&a. $'.00 per case.

". $'.50 per case.

c. $!.00 per case.



theestimate#num"er of cases of wine&a. $'.00 per case.

". $'.50 per case.

c. $!.00 per case.

ui#- Che#-


44/79


ui#- Che#-

3arossa >inery in 3arossa Valley, $outh+ustralia, leases an automatic coring machinefor #"00,000 per year! +t full capacity, it can cor50,000 cases of wine per year! ;he company

estimates 60,000 cases of wine will be producedand sold ne&t year! >hat is the predeterminedoverhead rate based on the number of cases ofwineat capacityD

a! #2!00 per case!b! #2!50 per case!

c! #6!00 per case!


45/79




the num"er of cases of wineat capacity&a. $'.00 per case.

". $'.50 per case.

c. $!.00 per case.

ui#- Che#-


46/79


ui#- Che#-

>hen capacity is used in the denominator of thepredetermined rate, what happens to thepredetermined overhead rate as estimated activitydecreasesD

a! ;he predetermined overhead rate goes up when activitygoes down!

b! ;he predetermined overhead rate stays the same becauseit is not affected by changes in activity!

c! ;he predetermined overhead rate goes down whenactivity goes down!

>hen capacityis used in the denominator of thepredetermined rate, what happens to thepredetermined overhead rate as estimated activitydecreasesD

a! ;he predetermined overhead rate goes up when activitygoes down!

b! ;he predetermined overhead rate stays the same becauseit is not affected by changes in activity!

c! ;he predetermined overhead rate goes down when

activity goes down!


47/79


When capacity is use# in the #enominator ofthe pre#etermine# rate, what happens tothe pre#etermine# o%erhea# rate asestimate# acti%ity #ecreases&

a. he pre#etermine# o%erhea# rate goes up whenacti%ity goes #own.

". he pre#etermine# o%erhea# rate stays thesame "ecause it is not a(ecte# "y changes inacti%ity.

c. he pre#etermine# o%erhea# rate goes #ownwhen acti%ity goes #own.

When capacityis use# in the #enominator ofthe pre#etermine# rate, what happens tothe pre#etermine# o%erhea# rate asestimate# acti%ity #ecreases&

a. he pre#etermine# o%erhea# rate goes up whenacti%ity goes #own.

". he pre#etermine# o%erhea# rate stays thesame "ecause it is not a(ecte# "y changes inacti%ity.

c. he pre#etermine# o%erhea# rate goes #ownwhen acti%ity goes #own.

ui#- Che#-


48/79


ui#- Che#-

>hen estimated activityis used in thedenominator of the predetermined rate, whathappens to the predetermined overhead rate asestimated activity decreasesD

a! ;he predetermined overhead rate goes up whenactivity goes down!

b! ;he predetermined overhead rate stays the samebecause it is not affected by changes in activity!

c! ;he predetermined overhead rate goes down when

activity goes down!


49/79


When estimate# acti%ityis use# in the#enominator of the pre#etermine# rate,what happens to the pre#etermine#o%erhea# rate as estimate# acti%ity#ecreases&

a. he pre#etermine# o%erhea# rate goes upwhen acti%ity goes #own.

". he pre#etermine# o%erhea# rate stays thesame "ecause it is not a(ecte# "y changes

in acti%ity.c. he pre#etermine# o%erhea# rate goes

#own when acti%ity goes #own.

ui#- Che#-


50/79


2n#ome *tatement @reparation = Capa#it1


51/79


2n#ome *tatement @reparation = Traitional


52/79


earning !b"e#ti$e L

Compute unerapplie orCompute unerapplie oro$erapplie o$erhea #ost ano$erapplie o$erhea #ost an

prepare the "ournal entr1 toprepare the "ournal entr1 to

#lose the balan#e in#lose the balan#e in

Manufa#turing !$erhea to theManufa#turing !$erhea to theappropriate a##ounts0appropriate a##ounts0


53/79


@roblems of !$erhea Appli#ation

The ifferen#e between the o$erhea #ost applie to.or- in @ro#ess an the a#tual o$erhea #osts of aperio is referre to as either unerapplie or

o$erapplie o$erhea0

Underapplied overheade)ists when the amount of

o$erhea applie toprou#tsH "obs uring the

perio using thepreetermine o$erhearate is less thanthe total

amount of o$erhea a#tuall1in#urre uring the perio0

Underapplied overheade)ists when the amount of

o$erhea applie toprou#tsH "obs uring the

perio using thepreetermine o$erhearate is less thanthe total

amount of o$erhea a#tuall1in#urre uring the perio0

Overapplied overheadOverapplied overheade)ists when the amount ofe)ists when the amount of

o$erhea applie too$erhea applie toprou#tsH"obs uring theprou#tsH"obs uring the

perio using theperio using thepreetermine o$erheapreetermine o$erhearate israte is greater thangreater thanthe totalthe totalamount of o$erhea a#tuall1amount of o$erhea a#tuall1in#urre uring the perio0in#urre uring the perio0

Overapplied overheadOverapplied overheade)ists when the amount ofe)ists when the amount of

o$erhea applie too$erhea applie to

prou#tsH"obs uring theprou#tsH"obs uring the

perio using theperio using thepreetermine o$erheapreetermine o$erhea

rate israte is greater thangreater thanthe totalthe totalamount of o$erhea a#tuall1amount of o$erhea a#tuall1

in#urre uring the perio0in#urre uring the perio0

! h A li ti + l


54/79


e#all the 6ar$e1 e)ample between slies J an 9;0e#all the 6ar$e1 e)ample between slies J an 9;0

ets rename the e)ample asets rename the e)ample as 6ar$e1 (resh ananassumeassume actual overheadactual overheadfor the 1ear wasfor the 1ear was $120,000$120,000

Finstea of 8%57,777 in the original 6ar$e1 e)ample0Finstea of 8%57,777 in the original 6ar$e1 e)ample0

The total ire#t labor hours in#urre wereThe total ire#t labor hours in#urre were 50,00050,0000 The0 The

rest remains the same0rest remains the same06ow mu#h total o$erhea was applie to6ow mu#h total o$erhea was applie to 6ar$e1 (resh6ar$e1 (reshss

prou#ts uring the 1ear/ 3se 6ar$e1s preetermineprou#ts uring the 1ear/ 3se 6ar$e1s preetermine

o$erhea rate of 89077 per ire#t labor hour0o$erhea rate of 89077 per ire#t labor hour0

!$erhea Appli#ation +)ample

4verhead +pplied uring the eriod+pplied 4verhead = 4HB 1 +ctual irect abor Hours

+pplied 4verhead = #'!00 per H 1 50,000 H = #"50,000


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6ar$e1 (resh6ar$e1 (reshss actual overheadactual overheadfor the 1ear wasfor the 1ear was$120,000$120,000with a total ofwith a total of 50,00050,000ire#t labor hoursire#t labor hours

wor-e on prou#ts0wor-e on prou#ts0

6ow mu#h total o$erhea was applie to6ow mu#h total o$erhea was applie to 6ar$e1 (resh6ar$e1 (reshssprou#ts uring the 1ear/ 3se 6ar$e1sprou#ts uring the 1ear/ 3se 6ar$e1s

preetermine o$erhea rate of 8?077 per ire#t laborpreetermine o$erhea rate of 8?077 per ire#t laborhour0hour04verhead +pplied uring the eriod

+pplied 4verhead = 4HB 1 +ctual irect abor Hours

+pplied 4verhead = #'!00 per H 1 50,000 H = #"50,000

!$erhea Appli#ation +)ample


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;iger, td! had actual manufacturing overheadcosts of #",2"0,000 and a predeterminedoverhead rate of #6!00 per machine hour! ;iger,

td! wored 270,000 machine hours during theperiod! ;igerEs manufacturing overhead is

a! #50,000 overapplied!

b! #50,000 underapplied!

c! #/0,000 overapplied!

d! #/0,000 underapplied!

;iger, td! had actual manufacturing overheadcosts of #",2"0,000 and a predeterminedoverhead rate of #6!00 per machine hour! ;iger,td! wored 270,000 machine hours during theperiod! ;igerEs manufacturing overhead is





ui#- Che#-


57/79


;iger, td! had actual manufacturing overheadcosts of #",2"0,000 and a predeterminedoverhead rate of #6!00 per machine hour! ;iger,

td! wored 270,000 machine hours during theperiod! ;igerEs manufacturing overhead is





;iger, td! had actual manufacturing overheadcosts of #",2"0,000 and a predeterminedoverhead rate of #6!00 per machine hour! ;iger,td! wored 270,000 machine hours during theperiod! ;igerEs manufacturing overhead is





ui#- Che#-

4verhead +pplied #6!00 per hour 1 270,000 hours = #","/0,000

*nderapplied 4verhead #",2"0,000 #","/0,000 = #50,000

'isposition of 3ner or !$erapplie


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'isposition of 3ner or !$erapplie!$erhea

897,777 ma1 be#lose ire#tl1 to

#ost of goos sol0

Cost ofoods $old

Harvey (reshEs)ethod

>or inrocess

(inishedoods

Cost ofoods $old

897,777ma1 be allo#ate

to these a##ounts0

!!!!

'isposition of


59/79


'isposition of3nerH!$erapplie !$erhea

Harvey (resh Es)fg! 4verhead

+ctual

overheadcosts

#"20,000

#'0,000overapplied

Harvey (reshEs Costof oods $old

*nadAusted

3alance

+dAusted3alance #'0,000

#'0,000

4verhead

appliedto products

#"50,000

3nerH!$erapplie A"ustment Through


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3nerH!$erapplie A"ustment ThroughC!G*

2f 6ar$e1 (reshs o$erapplie a"ustment is ire#tl1 throughC!G*, then its profit will be as follows:

Allo#ating 3ner or !$erapplie


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Allo#ating 3ner or !$erapplie!$erhea Between A##ounts

2n Year %, 6ar$e1 (resh s o$erhea applie in ening.or- in @ro#ess 2n$entor1, ening (inishe Goos2n$entor1, an Cost of Goos *ol is shown below:



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.e woul #omplete the following allo#ation of897,777 o$erapplie o$erhea:

47 897,777



63/79



3nerH!$erapplie A"ustment Through the


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3nerH!$erapplie A"ustment Through the@roportional Allo#ation Metho

Net result of84?,777 a"usteagainst C!G*

Net !perating 2n#ome is ifferentfrom the one with a"ustmentire#tl1 through C!G* F8%57,777

ui#- Che#-


65/79


Bevisit the earlier ;iger, td! e&ercise on slide 5/! 3efore any

manufacturing fi&ed overhead over@underapplied adAustment,the relevant figures are as follows:

>or in process 20,000

(inished goods '0,000

Cost of goods sold 50,000

How much should ;igerEs over@underapplied manufacturingfi&ed overhead be adAusted to (inished oods (. if theproportional allocation method is usedD

a! #"5,000 more i!e! debit. to (!b! #"5,000 less i!e! credit. to (!

c! #'0,000 more i!e! debit. to (!

d! #'0,000 less i!e! credit. to (!

Bevisit the earlier ;iger, td! e&ercise on slide 5/! 3efore anymanufacturing fi&ed overhead over@underapplied adAustment,the relevant figures are as follows:




How much should ;igerEs over@underapplied manufacturingfi&ed overhead be adAusted to (inished oods (. if theproportional allocation method is usedD




ui#- Che#-

i - Ch -


66/79







How much should;igerEs over@underapplied manufacturingfi&ed overhead be adAusted to (inished oods (. if theproportional allocation method is usedD









How much should;igerEs over@underapplied manufacturingfi&ed overhead be adAusted to (inished oods (. if theproportional allocation method is usedD




ui#- Che#-

ui#- Che#-


67/79


Bevisit the earlier ;iger, td! e&ercise on slide 55! 3efore any


>or in process #20,000

(inished goods #'0,000

Cost of goods sold #50,000

How much should;igerEs over@underapplied manufacturingfi&ed overhead be adAusted to Cost of oods $old C4$. ifthe proportional allocation method is usedD

a! #50,000 more i!e! debit. to C4$!b! #50,000 less i!e! credit. to C4$!

c! #25,000 more i!e! debit. to C4$!

d! #25,000 less i!e! credit. to C4$!

Bevisit the earlier ;iger, td! e&ercise on slide 55! 3efore anymanufacturing fi&ed overhead over@underapplied adAustment,the relevant figures are as follows:

>or in process #20,000

(inished goods #'0,000

Cost of goods sold #50,000





ui#- Che#-

ui#- Che#-


68/79











Bevisit the earlier ;iger, td! e&ercise on slide 5/! 3efore anymanufacturing fi&ed overhead over@underapplied adAustment,the relevant figures are as follows:








ui#- Che#-


69/79


earning !b"e#ti$e

+)plain the potentialproblems of usingabsorption #osting0

Creating +)tra @rofit .ithout 2n#rease 2n *ales


70/79


Creating +)tra @rofit .ithout 2n#rease 2n *ales

Continue with the 6ar$e1 (resh e)ample Fslies 5?, an 5 to ;?0 Assume the #ompan1 ha the same sales, re$enue an#ost stru#ture but prou#e 95,777 units Finstea of 45,777 units to in#rease ening in$entor1 b1 %7,777 units0


71/79


!$erapplie a"ustments reDuire

6ar$e1 (reshs a#tual fi)e manufa#turing o$erhea

< 8%47,777 Base on the original s#enario, the applie o$erhea

was base on a#tual prou#tion of 45,777 units at 8;ea#h Fslie %J, gi$ing rise 8%57,777 being applie tothe items prou#e0 Therefore, it was o$erapplie b1897,777 F8%57,777 applie 8%47,777 a#tual0

Base on the new s#enario, the applie o$erheawas base on a#tual prou#tion of 95,777 units at 8;ea#h Fslie %J, gi$ing rise 84%7,777 being applie tothe prou#tion0 Therefore, it was o$erapplie b18J7,777 F84%7,777 applie 8%47,777 a#tual0

@rofit Arising from +ning 2n$entor1 Value


72/79


@rofit Arising from +ning 2n$entor1 Value

The aitional profit F8;7,777 is the same amount as theaitional o$erapplie a"ustment F8J7,777 897,7770

The o$erapplie a"ustment is to ma-e goo of the appliefi)e o$erhea to mat#h with the a#tual o$erhea spent0

The aitional profit a#tuall1 arises from the aitional fi)e

o$erhea Fbase on the preetermine o$erhea rate,@!6 #arrie forwar through the #hange in eningin$entor1, amounting the same as the o$erHunerappliefi)e o$erhea a"ustment if the a"ustment is written off

ire#tl1 to #ost of goos sol0 2f the a"ustment is one through the proportional metho

shown in slies ;%= ;?, then the in#rease profit will notmat#h the o$erapplie a"ustment0


73/79


Value of +ning 2n$entor1

3 f V i bl C ti


74/79


3se of Variable Costing

Continue with the 6ar$e1 (resh e)ample but presenting the results using the $ariable#osting format0

@rofits remain the same espite of #hanging Duantit1 in prou#tion an ening in$entor1

3se of Variable Costing #an a$oi @rofit inflation through prou#ing more in$entories

!$erapplie an 3nerapplie Manufa#turing


75/79


!$erapplie an 3nerapplie Manufa#turing!$erhea *ummar1

Harvey (reshEs

)ethod

More a##urate but more #omple) to #ompute0


76/79


ui#- Che#-

>hat effect will the overapplied overhead haveon HarveyEs net operating incomeD

a0 Net operating in#ome will in#rease0

b0 Net operating in#ome will be unaffe#te0#0 Net operating in#ome will e#rease0

>hat effect will the overappliedoverhead haveon HarveyEs net operating incomeD




77/79


ui#- Che#-








78/79


Ma1 be more #omple)Ma1 be more #omple)but 0 0 0but 0 0 0

Ma1 be more #omple)Ma1 be more #omple)but 0 0 0but 0 0 0

Multiple @reetermine !$erhea ates

To this point, we ha$e assume that there is a singleTo this point, we ha$e assume that there is a singlepreetermine o$erhea rate #alle a plantwiepreetermine o$erhea rate #alle a plantwie

o$erhea rate0o$erhea rate0

To this point, we ha$e assume that there is a singleTo this point, we ha$e assume that there is a singlepreetermine o$erhea rate #alle a plantwiepreetermine o$erhea rate #alle a plantwie

o$erhea rate0o$erhea rate0

arge #ompaniesarge #ompaniesoften use multipleoften use multiple

preeterminepreetermineo$erhea rates0o$erhea rates0

arge #ompaniesarge #ompaniesoften use multipleoften use multiple

preeterminepreetermineo$erhea rates0o$erhea rates0

Ma1 be more a##urate be#auseMa1 be more a##urate be#auseit refle#ts ifferen#es a#rossit refle#ts ifferen#es a#ross

epartments0epartments0

Ma1 be more a##urate be#auseMa1 be more a##urate be#auseit refle#ts ifferen#es a#rossit refle#ts ifferen#es a#ross

epartments0epartments0


79/79

+n of Chapter 5

kelompok 1 metode harga pokok variabel.ppt

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