Post on 23-Feb-2018
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia)
Variable Costing:
A Tool for ManagementChapter 5
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 2
earning !b"e#ti$e %
Explain how variableExplain how variable
costing difers romcosting difers rom
absorption costing andabsorption costing and
compute unit productcompute unit product
costs under eachcosts under each
methodmethod
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 3
!$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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 4
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
.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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 5
.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
.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
ui#- Che#-
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 6
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:
irect materials, direct labor,
and variable mfg! overhead "0#
$elling % administrative e&penses '#
(i&ed costs per year:
)anufacturing overhead "50,000#
$elling % administrative e&penses "00,000#
3nit Cost Computations
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
7/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 7
*nit product costis determined as follows:
*nder absorption costing, all production costs, variableand fi&ed, are included when determining unit product
cost! *nder variable costing, only the variableproduction costs are included in product costs!
+bsorption
Costing
Variable
Costing
irect materials, direct labor,
and variable mfg! overhead "0# "0#(i&ed mfg! overhead
#"50,000 - 25,000 units. /
*nit product cost "/# "0#
+bsorption
Costing
Variable
Costing
irect materials, direct labor,
and variable mfg! overhead "0# "0#(i&ed mfg! overhead
#"50,000 - 25,000 units. /
*nit product cost "/# "0#
3nit Cost Computations
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
8/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 8
earning !b"e#ti$e 4
!repare income!repare income
statements using bothstatements using both
variable and absorptionvariable and absorption
costingcosting
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
9/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 9
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 $ariable #osting0
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
10/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 10
Absorption Costing
(i)e manufa#turing o$erhea eferre inin$entor1 is 5,777 units 8; < 897,7770
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
11/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 11
Variable Costing$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:
)anufacturing overhead "50,000#
$elling % administrative e&penses "00,000 250,000
Net operating income 70,000#
Variable Costing$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 2/0,000
Contribution margin '60,000
ess fi&ed e&penses:
)anufacturing overhead "50,000#
$elling % administrative e&penses "00,000 250,000
Net operating income 70,000#
Variablemanufacturingcosts only!
+ll fi&edmanufacturing
overhead ise&pensed!
Variable Costing
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
12/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 12
earning !b"e#ti$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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
13/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 13
Cost of
oods
$old
8nding
9nventory
eriod
8&pense ;otal
+bsorption costing Variable mfg! costs 200,000# 50,000# # 250,000#
(i&ed mfg! costs "20,000 '0,000 "50,000
'20,000#
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
14/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 14
Variable costing net operating income 70,000#+dd: (i&ed mfg! overhead costs
deferred in inventory
5,000 units 1 #/ per unit. '0,000
+bsorption costing net operating income "20,000#
Variable costing net operating income 70,000#+dd: (i&ed mfg! overhead costs
deferred in inventory
5,000 units 1 #/ per unit. '0,000
+bsorption costing net operating income "20,000#
(i&ed mfg! overhead #"50,000*nits produced 25,000 units
= = #/ per unit
>e can reconcile the difference betweenabsorption and variable income as follows:
Comparing the Two Methos
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
15/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 15
+)tene Comparisons of 2n#ome 'ata6ar$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:
)anufacturing overhead "50,000#
$elling % administrative
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#
$elling % administrative
e&penses '#(i&ed costs per year:
)anufacturing overhead "50,000#
$elling % administrative
e&penses "00,000#
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
16/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 16
3nit Cost Computations
$ince the variable costs per unit, total fi&ed costs,$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
irect materials, direct labor,
and variable mfg! overhead "0# "0#
(i&ed mfg! overhead #"50,000 - 25,000 units. /
*nit product cost "/# "0#
+bsorption
Costing
Variable
Costing
irect materials, direct labor,
and variable mfg! overhead "0# "0#
(i&ed mfg! overhead #"50,000 - 25,000 units. /
*nit product cost "/# "0#
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
17/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 17
+bsorption Costing$ales '0,000 1 #'0. 700,000#
ess cost of goods sold:
3eg! inventory 5,000 1 #"/.
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
18/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 18
Variable Costing$ales '0,000 1 #'0. 700,000#
ess variable e&penses:
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
Variable selling % administrative
e&penses '0,000 1 #'. 70,000 '70,000
Contribution margin 5"0,000
ess fi&ed e&penses:
)anufacturing overhead "50,000#
$elling % administrative e&penses "00,000 250,000
Net operating income 2/0,000#
Variable Costing$ales '0,000 1 #'0. 700,000#
ess variable e&penses:
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
Variable selling % administrative
e&penses '0,000 1 #'. 70,000 '70,000
Contribution margin 5"0,000ess fi&ed e&penses:
)anufacturing overhead "50,000#
$elling % administrative e&penses "00,000 250,000
Net operating income 2/0,000#
Variable Costing
+ll fi&edmanufacturing
overhead ise&pensed!
Variablemanufacturing
costs only!
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
19/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 19
Variable costing net operating income 2/0,000#educt: (i&ed manufacturing overhead
costs released from inventory
5,000 units 1 #/ per unit. '0,000
+bsorption costing net operating income 2'0,000#
>e can reconcile the difference betweenabsorption and variable income as follows:
(i&ed mfg! overhead #"50,000*nits produced 25,000 units
= = #/ per unit
Comparing the Two Methos
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
20/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 20
Comparing the Two Methos
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
21/79Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 21
*ummar1 of >e1 2nsights
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 22
earning !b"e#ti$e ?
3nerstan the3nerstan the
a$antages ana$antages anisa$antages of bothisa$antages of both
$ariable an absorption$ariable an absorption#osting0#osting0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 23
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 $ariable #osting in#omestatements are easier to unerstan be#ause net operatingin#ome is onl1 affe#te b1 #hanges in unit sales0 This
prou#es net operating in#ome figures that are#onsistent with managers e)pe#tations0
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 24
CV@ Anal1sis, 'e#ision Ma-ingan Absorption #osting
Absorption #osting oes not o$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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 25
+)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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 26
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
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 27
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$en if nothing isprou#e0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 28
Variable Costing an the Theor1 ofConstraints FT!C
Companies in$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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 29
2mpa#t of ean @rou#tion
>hen companies use ean roduction ! ! !
roductiontends to e?ual
sales ! ! !
$o, the difference between variable andabsorption income tends to disappear!
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 30
earning !b"e#ti$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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 31
.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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 32
;he predetermined overhead rate POHR.usedto apply overhead to products@Aobs is determinedbefore the period begins!
Manufa#turing !$erhea Appli#ation
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 33
3sing a preetermine rate ma-es itpossible to estimate total prou#tH"ob #osts sooner0
A#tual o$erhea for the perio is not-nown until the en of the perio0
The Nee for a @!6
7/24/2019 KELOMPOK 1 METODE HARGA POKOK VARIABEL.ppt
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 34
'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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 35
+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 !$erhea
4verhead applied = 4HB 1 +ctual activity
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 36
(or ea#h ire#t labor hour wor-e on a parti#ular prou#t, 89077 of fa#tor1
o$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 =
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 37
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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 38
@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$it1 #harges prou#ts for #osts that the1o not use0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 39
Capa#it1Base !$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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 40
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/
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 41
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!
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 43
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.
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
theestimate#num"er of cases of wine&a. $'.00 per case.
". $'.50 per case.
c. $!.00 per case.
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 44
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!
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 45
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 num"er of cases of wineat capacity&a. $'.00 per case.
". $'.50 per case.
c. $!.00 per case.
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 46
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!
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 47
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#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 48
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!
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 49
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#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 50
2n#ome *tatement @reparation = Capa#it1
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 51
2n#ome *tatement @reparation = Traitional
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 52
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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 53
@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$erhea a#tuall1
in#urre uring the perio0in#urre uring the perio0
! h A li ti + l
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 54
e#all the 6ar$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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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 55
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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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 56
;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
a! #50,000 overapplied!
b! #50,000 underapplied!
c! #/0,000 overapplied!
d! #/0,000 underapplied!
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 57
;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
a! #50,000 overapplied!
b! #50,000 underapplied!
c! #/0,000 overapplied!
d! #/0,000 underapplied!
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 !$erapplie
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 58
'isposition of 3ner or !$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 $old
897,777ma1 be allo#ate
to these a##ounts0
!!!!
'isposition of
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 59
'isposition of3nerH!$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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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 60
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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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 61
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:
Allo#ating 3ner or !$erapplie
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 62
Allo#ating 3ner or !$erapplie!$erhea Between A##ounts
.e woul #omplete the following allo#ation of897,777 o$erapplie o$erhea:
47 897,777
Allo#ating 3ner or !$erapplie
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 63
Allo#ating 3ner or !$erapplie!$erhea Between A##ounts
3nerH!$erapplie A"ustment Through the
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 64
3nerH!$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#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 65
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:
>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 (!
ui#- Che#-
i - Ch -
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 66
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 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 (!
ui#- Che#-
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 67
Bevisit the earlier ;iger, td! e&ercise on slide 55! 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 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
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$!
d! #25,000 less i!e! credit. to C4$!
ui#- Che#-
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 68
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 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 5/! 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
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$!
d! #25,000 less i!e! credit. to C4$!
ui#- Che#-
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 69
earning !b"e#ti$e
+)plain the potentialproblems of usingabsorption #osting0
Creating +)tra @rofit .ithout 2n#rease 2n *ales
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 70
Creating +)tra @rofit .ithout 2n#rease 2n *ales
Continue with the 6ar$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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 71
!$erapplie a"ustments reDuire
6ar$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
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 72
@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$erapplie a"ustment0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 73
Value of +ning 2n$entor1
3 f V i bl C ti
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 74
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
!$erapplie an 3nerapplie Manufa#turing
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 75
!$erapplie an 3nerapplie Manufa#turing!$erhea *ummar1
Harvey (reshEs
)ethod
More a##urate but more #omple) to #ompute0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 76
ui#- Che#-
>hat effect will the overapplied overhead haveon HarveyEs net operating incomeD
a0 Net operating in#ome will in#rease0
b0 Net operating in#ome will be unaffe#te0#0 Net operating in#ome will e#rease0
>hat effect will the overappliedoverhead haveon HarveyEs net operating incomeD
a0 Net operating in#ome will in#rease0
b0 Net operating in#ome will be unaffe#te0#0 Net operating in#ome will e#rease0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 77
ui#- Che#-
>hat effect will the overapplied overhead haveon HarveyEs net operating incomeD
a0 Net operating in#ome will in#rease0
b0 Net operating in#ome will be unaffe#te0#0 Net operating in#ome will e#rease0
>hat effect will the overapplied overhead haveon HarveyEs net operating incomeD
a0 Net operating in#ome will in#rease0
b0 Net operating in#ome will be unaffe#te0#0 Net operating in#ome will e#rease0
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Garrison, Noreen, Brewer, Cheng & YuenMcGraw-Hill Education (Asia) Slide 78
Ma1 be more #omple)Ma1 be more #omple)but 0 0 0but 0 0 0
Ma1 be more #omple)Ma1 be more #omple)but 0 0 0but 0 0 0
Multiple @reetermine !$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
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+n of Chapter 5