Bab 20 Direct Costing

Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating Hal 20 - 1

Supported by Nugraha Corporation


CHAPTER 20

DIRECT COSTING, COST VOLUME PROFIT ANALYSIS, AND THE THEORY OF CONSTRAINTS

Direct costing = variable costing = marginal costing : cost yang dibebankan ke produk adalah variable manufacturing cost saja (DM, DL, var FOH), sedangkan fixed manufacturing cost (fixed FOH) menjadi period expenses.

Contribution margin = marginal income : sales variable cost (manufacturing + non manufacturing) Ilustrasi:

Per Unit Total % of Sales Sales (10.000 unit) $70 $700.000 100 Less variable cost 42 420.000 60 Contribution margin $28 $280.000 40 Less fixed cost 175.000 25 Operating income $105.000 15 Efek direct costing pada income statement Ilustrasi: QST Co. memproduksi satu macam produk dengan kapasitas normal 20.000 unit per triwulan. Data: Direct material $30 per unit Direct labor 22 per unit Variable FOH 8 per unit Total direct cost $60 per unit Budgeted Fixed FOH 300.000 per triwulan Fixed marketing dan administrative expenses 200.000 per triwulan Tarif fixed FOH (kapasitas normal) 15 per unit Variable marketing expenses 5 per unit FOH dibebankan berdasarkan jumlah unit yang diproduksi. Harga jual 100 per unit Material variances, labor variances, dan FOH controllable variance: Triwulan I $15.000 Triwulan II 9.000 Triwulan III 14.000 Triwulan IV 17.000 Variance dianggap tidak material dan ditutup ke COGS. WIP awal dan akhir nol. Standard cost digunakan untuk menghitung finished good. Standar cost tahun ini sama dengan tahun lalu. Finished good awal 4.000 unit. Data rencana produksi, produksi actual, dan penjualan: Triwulan I Triwulan II Triwulan III Triwulan IV Planned production 20.000 20.000 20.000 20.000

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Actual production 20.000 18.000 20.000 22.000 Actual sales 20.000 20.000 18.000 18.000 Unit cost dengan absorption costing: Direct material $30 Direct labor 22 Variable FOH 8 Fixed FOH 15 Total direct cost $75

QST Corporation Quarterly Income Statement

Absorption Costing Basis For the Year 20A

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000 Standard cost of COGS 1.500.000 $1.500.000 $1.350.000 $1.350.000 Material, labor, and controllable var 15.000 9.000 14.000 17.000 Volume variances 0 30.000 0 (30.000) Adjusted COGS $1.515.000 $1.539.000 $1.364.000 $1.337.000 Gross profit $ 485.000 $ 461.000 $ 436.000 $ 463.000 Marketing and adm. expenses 300.000 300.000 290.000 290.000 Operating income $ 185.000 $ 161.000 $ 146.000 $ 173.000 Volume variance dihitung sebagai berikut: First

Quarter Second Quarter

Third Quarter

Fourth Quarter

Budgeted fixed FOH $300.000 $300.000 $300.000 $ 300.000 Actual production 20.000 18.000 20.000 22.000 Fixed FOH rate X $15 X $15 X $15 X $15 Applied fixed FOH $300.000 $270.000 $300.000 $ 330.000 Volume var, unfavorable (favorabl) $ 0 $ 30.000 $0 $(30.000)

QST Corporation Quarterly Income Statement

Direct Costing Basis For the Year 20A

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000 Standard cost of COGS 1.200.000 $1.200.000 $1.080.000 $1.080.000 Material, labor, and controllable var 15.000 9.000 14.000 17.000 Volume variances 0 30.000 0 (30.000) Adjusted COGS $1.215.000 $1.209.000 $1.094.000 $1.097.000 Gross contribution margin $ 785.000 $ 791.000 $ 706.000 $ 703.000 Variable marketing expenses 100.000 100.000 90.000 90.000 Contribution margin $ 685.000 $ 691.000 $ 616.000 $ 613.000 Fixed marketing and adm. exp 200.000 200.000 200.000 200.000 Total fixed expenses $ 500.000 $ 500.000 $ 500.000 $ 500.000

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Operating income $ 185.000 $ 191.000 $ 116.000 $ 113.000 Costs Assigned to Inventory Jumlah unit ending inventory:

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Unit in beginning inventory 4.000 4.000 2.000 4.000 Unit produced during period 20.000 18.000 20.000 22.000 Units available for sale 24.000 22.000 22.000 26.000 Less units sold 20.000 20.000 18.000 18.000 Units in ending inventory 4.000 2.000 4.000 8.000 Cost ending inventory:

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Units in ending inventory 4.000 2.000 4.000 8.000 Standard full cost per unit x$ 75 x$ 75 x$ 75 x$ 75 Cost end. invabsorption costing $300.000 $150.000 $300.000 $600.000 Units in ending inventory 4.000 2.000 4.000 8.000 Standard variable cost per unit x$ 60 x$ 60 x$ 60 x$ 60 Cost end. invdirect costing $240.000 $120.000 $240.000 $480.000 Selisih $ 60.000 $ 30.000 $ 60.000 $120.000 Rekonsiliasi operating income antara absorption costing dan direct costing: Perbedaan operating income antara absorption costing dan direct costing disebabkan oleh: Fixed FOH pada absorption costing dibebankan ke inventory sedangkan pada direct costing menjadi expense.

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Op. income absorption costing $185.000 $ 161.000 $146.000 $173.000 Op. income direct costing $185.000 $ 191.000 $116.000 $113.000 Selisih $ 0 $ (30.000) $ 30.000 $ 60.000 Inv. Change absorption costing Ending inv. $300.000 $ 150.000 $300.000 $600.000 Beg. Inv 300.000 300.000 150.000 300.000 Increase (decrease) $ 0 $(150.000) $150.000 $300.000 Inv. Change direct costing Ending inv. $240.000 $120.000 $240.000 $480.000 Beg. Inv 240.000 240.000 120.000 240.000 Increase (decrease) $ 0 $(120.000) $120.000 $240.000 Selisih $ 0 $ (30.000) $ 30.000 $ 60.000 Atau: (quantity produced quantity sold) x tariff fixed FOH

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

Unit produced 20.000 18.000 20.000 22.000 Unit sold 20.000 20.000 18.000 18.000 Increase (decrease) 0 (2.000) 2.000 4.000



Fixed FOH rate absorption costing x$15 x$ 15 x$ 15 x$ 15 Selisih operating income $ 0 $30.000 $30.000 $60.000 Cost-Volume-Profit Analysis (CVP)

CVP dibuat berdasarkan hubungan akuntansi: Profit = Total revenues (Total variable costs + Total fixed costs) Total revenues = Total variable costs + Total fixed costs + Profit

R = F + (V x R) + R = Total sales revenue F = Total fixed cost V = Variable cost per dollar of sales revenue (total variable cost / sales)

= Total profit

R = F + (V x R) +

R (V x R) = F + R (1 V) = F +

R = (F + ) / (1 V) R = Total fixed cost + profit / Contribution margin per sales dollar

Jika profit = 0 (break event point) maka

R(BE) = F / (1 V) R(BE) = Total fixed cost / Contribution margin per sales dollar

Contribution margin per sales dollar = contribution margin ratio (C/M) = bagian dari tiap dollar penjualan untuk menutup fixed cost dan menghasilkan laba. Ilustrasi Total sales revenues at normal capacity $6.000.000 Total fixed costs 1.600.000 Total variable costs at normal capacity 3.600.000 Sales price per unit 400 Variable costs per unit 240

R(BE) = F / (1 V) = 1.600.000 / (1 (3.600.000 / 6.000.000) atau $1.600.000/(1-240/400) = 1.600.000 / 0,40 = $4.000.000

Unit terjual = $4.000.000 / $400 = 10.000 unit Jika menginginkan profit $400

R = (F + ) / (1 V) = 1.600.000 + 400.000/ (1 (3.600.000 / 6.000.000)

atau $1.600.000 + 400.000 / (1 240 / 400) = 2.000.000 / 0,40 = $5.000.000

Unit terjual = $5.000.000 / $400 = 12.500 unit



R = F + (V x R) +

Revenue = Unit sales price x quantity product sold Variable cost = Variable cost per unit x quantity product sold

P x Q = F + (C x Q) + P = Sales price per unit Q = Quantity of product sold C = Variable cost per unit

P x Q = F + (C x Q) +

(P x Q) - (C x Q) = F + Q x (P C) = F +

Q = F + / P - C

Jika profit = 0 Q (BE) = F / P C Menggunakan ilustrasi di atas: Q (BE) = F / P C = 1.600.000 / 400 240 = 1.600.000 / 160 = 10.000 unit Target profit $400.000:

Q = F + / P C = 1.600.000 + 400.000 / 400 240 = 2.000.000 / 160 = 12.500 unit Multiple Products

Product Unit Sales Price Variable Cost per Unit Expected Sales Mix A $180 $100 1 B 110 70 2

V = variable cost/sales revenue = 100 + (2 x 70) / 180 + (2 x 110) = 240 / 400 = 0,60 R (BE) = F / 1 V = 1.600.000 / 1 0,60 = 1.600.000 / 0,40 = $4.000.000 Berapa unit? 1 hypothetical paket berisi 1 unit A dan 2 unit B

Q = R / P = 4.000.000 / 400 = 10.000 hypothetical paket A: 10.000 unit, B: 20.000 unit. Menghitung unit langsung:

Ilustrasi: F = $1.600.000, = $400.000, sales mix seperti di atas

Q = F + / P C = 1.600.000 + 400.000 / 400 240 = 2.000.000 / 160 = 12.500 paket A: 12.500 unit, B: 25.000 unit. Margin of Safety Mengindikasikan berapa banyak sales bisa turun dari target supaya tidak menderita kerugian.

Margin of safety ratio (M/S) = Sales Sales (BE) / Sales Ilustrasi: sales $5.000.000, sales(BE) $4.000.000 Margin of safety: $5.000.000 $4.000.000 = $1.000.000 M/S = 5.000.000 4.000.000 / 5.000.000 = 20% Profit ratio, Contribution Margin ratio, dan Margin of safety Profit ratio = profit / sales C/M = sales variable cost / sales = P x Q V x Q / P x Q = Q (P V) / PQ = (P V)/P



M/S = sales sales(BE) / sales = {(F + ) / (1 V)} { F / (1 V)} / sales = { / (1 V)} / sales

Hubungan: C/M x M/S = (P V)/P x { / (1 V)} / sales Profit ratio = Contribution margin ratio x Margin of safety ratio PR = C/M x M/S

Ilustrasi: C/M = 40%, M/S = 20% PR = 40% x 20% = 8%. Profit = Margin of safety dollars x C/M = $1.000.000 x 40% = $400.000 Profit = Sales x PR = $5.000.000 x 8% = $400.000 P20-3 Absorption Costing vs Direct Costing Placid Co. menggunakan standard cost berikut: (100% dari kapasitas normal; 50.000 unit per tahun) Direct materials $2 Direct labor 3 Variable FOH 1 Fixed FOH 3 $9 Harga jual $16 Variable commercial expense 1 Fixed commercial expense 99.000 Unit diproduksi 51.000 unit Unit terjual 48.000 unit WIP awal dan akhir Tidak ada Variable cost variance $1.000 Unfavorable Seluruh variance ditutup ke COGS pada akhir periode. Diminta:

1. Buat income statement dengan dasar absorption costing 2. Buat income statement dengan dasar direct costing 3. Hitung selisih operating income berdasarkan absorption costing dan direct costing dan

buat rekonsiliasi. P20-6 Break-Even and Cost-Profit Analysis Data biaya untuk memproduksi dan menjual 5.000 unit adalah: Direct materials $60.000 Direct labor 40.000 Variable FOH 20.000 Fixed FOH 30.000 Variable marketing and administrative expense 10.000 Fixed marketing and administrative expense 15.000 Diminta:

1. Hitung jumlah unit untuk mencapai BEP apabila harga jual $38.50 per unit. 2. Hitung jumlah unit yang harus dijual untuk mendapatkan profit $18.000 dengan harga

jual $40 per unit. 3. Tentukan harga jual pada tingkat penjualan 5.000 unit untuk mendapatkan profit 20%

dari sales.

Bab 20 Direct Costing

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