Post on 05-Jul-2018
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VOLUME BASED
COSTING
AND ACTIVITYBASED COSTINGAlfonsius Brian Osman (1)Lisa Arianti Wijaya (30)
Naliza Sapri (33)
Popi Septiana (36)
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PN!"#$AN %OL&' BAS OS#$N!'#*O
Volume Based Costing Method adalah penatatan!penggolongan! pe"ing#asan! dan pen%a&ian 'ia%a
pem'uatan dan pen&ualan p"odu# atau &asa dengan
a"a(a"a te"tentu atas nilai pe"sediaan %ang
dilapo"#an dalam lapo"an la'a "ugi)
Dalam pe"hitungan sistem *olume 'ased osting
'an%a# 'ia%a o*e"head pa'"i# %ang tida#
'e"hu'ungan dengan *olume p"odu# %ang
dip"odu#si) A#i'atn%a! sistem *olume 'ased osting
dapat menghasil#an pe"hitungan %ang te"disto"si)
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+LB$*AN %OL&' BAS OS#$N!
Sistem pe"hitungan 'ia%a *olume 'ased
osting mudah dite"ap#an #a"ena sistem
ini le'ih sede"hana)
Mudah di audit
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+L'A*AN %OL&' BAS OS#$N!
Bia%a('ia%a di lua"p"odu#si %ang mulai
signi+#an ¨ahn%a tida#
mendapat#an
pe"hatian %angmemadai da"imana&emen)
Sistem Volume BaCosting tida# tepuntu# pe"usahaa
%ang memili#i 'ia'ahan 'a#u dan
'ia%a tenaga #e"langsung %angp"opo"sin%a tida
signi+#andi'anding#an den
total 'ia%apem'uatan p"odu
Sistem 'ia%a inisulit diguna#an
untu# costreduction dan
product costing
sea"a a#u"at)
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+L'A*AN %OL&' BAS OS#$N!
O*e"head pa'"i#pada ost p"odu#%ang dihasil#an
tida# a#u"at! #a"enaalo#asi
mengguna#andasa" %angsem'a"ang)
Bia%a #apasitas tate"pa#ai) Volume Ba
Costing menghituta"i, o*e"head %anditentu#an di mu#
dihitung dengan
mem'agi angga"a'ia%a o*e"head denu#u"an a#ti*itas %a
diangga"#an)
Bia%a p"odu#si danpe"hitungan 'ia%a
'e"dasa"#an p"oses!Volume Based
Costing
mem'e'an#ansemua 'ia%a
p"odu#si #e p"odu#)
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A#$%$#, BAS OS#$N!
Suatu pende#atan te"hadap sistem
a#untansi %ang mem,o#us#an pada
a#ti*itas %ang dila#u#an untu#
memp"odu#si p"odu#! dimana
a#ti*itas te"se'ut me"upa#an titi#
a#umulasi 'ia%a %ang mendasa")
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ACTIVITY BASED COSTING
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ACTIVITY BASED COSTING
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+&N!!&LAN
Sema#in 'an%a# overhead dapat
ditelusu"i #e p"odu#
Sistem 'ia%a ABC mem,o#us#an pe"hatian pada
si,at "iil da"i pe"ila#u 'ia%a dan mem'antu dalam
mengu"angi 'ia%a dan mengidenti+#asi a#ti*itas
%ang tida# menam'ah nilai te"hadap p"odu#)
Bia%a p"odu# %ang le'ih a#u"at
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+&N!!&LAN
Mem'e"i#an suatu indi#asi %ang dapat dianda
da"i 'ia%a p"odu# *a"ia'el &ang#a pan
-long run variabel product cost) %ang "ele
te"hadap pengam'ilan #eputusan %ang st"ateg
Sistem 'ia%a ABC menga#ui 'ah.a a#ti*itaslah
%ang men%e'a'#an 'ia%a -activities cause cost
/le#si'el untu# menelusu"i 'ia%a #e p"oses!
pelanggan! a"ea tanggung&a.a' mana&e"ial! da
&uga 'ia%a p"odu#)
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+L'A*AN
Bia%a %ang di#elua"#an untu# menghitung 'ia%adengan ABC System ende"ung mahal
Belum 'an%a# o"ang %ang mampu untu#mendesain ABC SystemSulit untu# mendesain ABC System %ang optima
Sema#in "ini ABC System dan sema#in 'an%a# #elompo
'ia%a %ang di'entu#! ma#a sema#in 'an%a# alo#asi %ang
di'utuh#an untu# menghitung 'ia%a a#ti*itas untu# setia
#elompo# 'ia%a
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VOLUME BASED
COSTINGVS)
ACTIVITY BASED
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$LL&S#"AS$ P"*$#&N!AN'N!!&NA+AN %OL&' BAS
OS#$N! AN A#$%$#, BASOS#$N!
0lastim adalah pe"usahaan %ang 'e"ge"a# dalamindust"i lensa) 0lastim 'e"ada di ling#ungan 'isnis
%ang sangat #ompetiti,) Mana&e" pem'elian 0lastim!
Gio*anni menemu#an pesaing 'a"u %ang
mena.a"#an simple lenses dengan ha"ga 123!sedang#an ha"ga pen&ualan %ang diangga"#an oleh
0lastim adalah 143) Apa'ila 0lastim tida# 'isa
menu"un#an ha"ga &ualn%a! dia a#an #ehilangan
'isnisn%a untu# simple lens) Untungn%a! tida# adape"saingan %ang sama untu# p"odu# complex lens
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MENGALO7ASI7AN BIAYA
OVE89EADDENGA
N
VOLUME
BASEDCOSTIN
G
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OS# P"&N$#
Good :ualit% lenses
SIM0LELENSES
4;);;;UNITS
8ead% ,o" sell
DETAILS
3;!;;; total di"et
manu,atu"ing la'o"(hou"s to ma#e the
4;!;;; S3 lenses
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OS# P"&N$#
Supe"io" :ualit%lenses
COM0LE<LENSES
52);;;UNITS
8ead% ,o" sell
DETAILS
=!62; total di"et
manu,atu"ing la'o"(hou"s to ma#e the
52!;;; CL2 lenses
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W*A# S*O&L W O-
Apa#ah 0lastim ha"usmenghenti#an p"odu#si simplelenses #a"ena tida# mampu
'e"saing>
TIDA7 Ma"i #ita pa#ai metode %ang
le'ih a#u"at
9a"ga &ual simple lens pesaing 123
Bia%a pe" unit simple lens 12?)62
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MENGALO7ASI7AN BIAYA
OVE89EADDENGA
N ABC
SYSTEM
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COST
UNTU7 SETIA0
08ODU7
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#+NOLO!$$N5O"'AS$
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