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Alokasi BiayaDepartemen
Jasa/Pendukung
CHAPTER
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1. Describe the difference between supportdepartments and producing departments.
2. Calculate single and multiple changing ratesfor a support department.
3. Allocate support-department costs to producing departments using the direct,sequential, and reciprocal methods.
4. Calculate departmental overhead rates.
Objectives
After studying thischapter, you should
be able to:
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Tipe-tipe Departemen
Departemen Produksi
secara langsung bertanggung jawabuntuk menciptakan
produk maupun jasa
yang dijual kekonsumen.
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Tipe-tipe Departemen
DepartemenPendukung
menyediakan jasa pendukung yang
penting untuk
departemen produksi.
Pemeliharaan, permesinan, personalia, gudang
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5. Menghitung tarif overhead yang ditentukanterlebih dahulu u/ dept produksi
6. Mengalokasikan by overhead pada unit produk individual dengan tarif overheadyang ditentukan terlebih dahulu.
Langkah-langkah dalam MengalokasikanBiaya Depart Pendukung ke Depart Produksi
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Contoh Penggerak Biaya untukDepartemen Pendukung
Akuntansi Jumlah transaksi
Kantin Jumlah karyawan
Mesin Jumlah perubahan pesanan
Pemeliharaan Jam Mesin; jam pemeliharaan
Penggajian Jumlah Tenaga Kerja
Personalia Jumlah karyawan, pemecatan, karyawan baru, by TKL
Departmen Pendukung Possible Driver
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1. Untuk menghasilkan satu kesepakatan hargayang menguntungkan.
2. Untuk menghitung profitabilitas lini produk.3. Untuk memprediksi pengaruh ekonomi dari
perencanaan dan pengendalian
4. Untuk menilai persediaan.5. Untuk memotivasi para manajer .
Tujuan Alokasi
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Note Objective 5: Allocations can be used to motivate managers.
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AND
Fixed costs $26,190Variable costs.. $0.023 per page
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Estimated usage (in pages) by the three producingdepartments is as follows:
Audi t Depar tment 94,500
Tax Depar tment 67,500
M AS Depar tment 108,000Total 270,000
Variable cost: 270,000 x $0.023 $ 6,210Fixed cost 26,190Total cost for 270,000 pages $32,400
Average cost ($32,400 270,000) $0.12 per page
Tarif Pembebanan Tunggal
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A Single Charge RateTotal Photocopying Department Charge
Numberof Pages
Charge per Page
TotalCharges
x =
Audit Department 92,000 $0.12 $11,040
Tax Department 65,000 0.12 7,800
MAS Department 115,000 0.12 13,800
Total 272,000 $32,640
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Pembebanan Tarif Tetap
PeakNumberof Pages
Proportionof PeakUsage
TotalFixedCosts
Amount
Allocated toEachDepartment
Audit 7,875 0.20 $26,190 $ 5,238Tax 22,500 0.57 26,190 14,928
MAS 9,000 0.23 26,190 6,024
Total 39,375 $26,190
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Pembebanan Tarif Tetap
Number ofPages x$0.023
Fixed CostAllocation
TotalCharges
Audit department $2,116 $ 5,238 $ 7,354Tax department 1,495 14,928 16,423
MAS department 2,645 6,024 8,669
Total $6,256 $26,190 $32,446
+ =
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Penggunaan Aktual Versus AnggaranKetika kita mengalokasikan biaya dept pendukung ke dept produksi, haruskahkita mengalokasikan biaya aktual atau
biaya yg dianggarkan?
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Budgeted Versus Actual Usage
Budgeted costs.
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Budgeted Versus Actual Usage
Prinsip umum dari evaluasi kinerja adalah bahwamanager tidak boleh dibebani tanggung jawab atas biaya atau aktivitas yg berada di luar kendalinya.
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Use of Budgeted Data forProduct Costing
Number ofCopies
TotalRate
AllocatedCharges
Audit Department 94,500 $0.12 $11,340
Tax Department 67,500 0.12 8,100
MAS Department 108,000 0.12 12,960
Total 270,000 $32,400
x =
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Use of Actual Data forPerformance Evaluation Pur poses
Number ofCopies
TotalRate
AllocatedCharges
Audit department 92,000 $0.12 $11,040
Tax department 65,000 0.12 7,800
MAS department 115,000 0.12 13,800
Total 272,000 $32,640
x =
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Memilih Metode Alokasi BiayaDepartemen Pendukung
Tiga metode untuk mengalokasikan biayadept pendukung ke dept produksi adalah:
Metode Langsung
Metode Bertahap
Metode Timbal Balik
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Support Departments Producing Departments
Direct costs* $250,000 $160,000 $100,000 $ 60,000
Normal activity:
Kilowatt-hours ----- 200,000 600,000 200,000
Maintenance hours 1,000 ----- 4,500 4,500
*For a producing department, direct costs refer only tooverhead costs that are directly traceable to the department.
Data for Illustrating Allocation Methods
Power Maintenance Grinding Assembly
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Metode Alokasi Langsung
Power Maintenance
Grinding Assembly
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Metode Alokasi langsung
Power Maintenance
Grinding Assembly
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STEP 1 CALCULATE ALLOCATION RATIOSGrinding Assembly
Power =600,000
(600,000 + 200,000)0.75
200,000
(600,000 + 200,000)
0.25
Maintenance =4,500
(4,500 + 4,500)0.50
4,500(4,500 + 4,500)
0.50
Direct Method
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STEP 2 ALLOCATE SUPPORTS DEPARTMENTCOSTS USING THE ALLOCATION RATIOS
Power Maintenance Grading AssemblySupport Departments Producing Departments
Direct costs $250,000 $160,000 $100,000 $ 60,000
Power -250,000 --- 187,500 62,500Maintenance --- -160,000 80,000 80,000
$ 0 $ 0 $367,500 $202,500
a
b
a 0.75 x $250,000 = $187,500; 0.25 x $250,000 = $62,500
0.50 x $160,000 = $80,000 b
Direct Method
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Metode Alokasi Bertahap
STEP 1: Rank service departments
Power
1
Maintenance
2
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Metode Alokasi Bertahap
Power
Maintenance AssemblyGrinding
STEP 2
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Metode Alokasi Bertahap
Maintenance
AssemblyGrinding
STEP 2
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STEP 1 CALCULATE ALLOCATION RATIOS
Maint. Grinding Assembly
Power = 200,000(200,000 + 600,000 +
200,000)
0.20
600,000(200,000 + 600,000 +
200,000)
0.60
Sequential Method
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STEP 1 CALCULATE ALLOCATION RATIOS
Maint. Grinding Assembly
4,500(4,500 + 4,500)
0.50
Mainte-nance
4,500(4,500 + 4,500)
0.50=
Sequential Method
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STEP 2 ALLOCATE SUPPORT DEPARTMENTCOSTS USING THE ALLOCATION RATIOS
Power Maintenance Grading AssemblySupport Departments Producing Departments
Direct costs $250,000 $160,000 $100,000 $ 60,000
Power -250,000 50,000 150,000 50,000
Maintenance --- -210,000 105,000 105,000
$ 0 $ 0 $355,000 $215,000
a
b
a 0.20 x $250,000 = $50,000; 0.60 x $250,000 = $150,000;0.20 x $250,000 = $50,000
0.50 x $210,000 = $105,000 b
Sequential Method
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Metode Timbal Balik
mengakui semuatransaksi di antara dept
pendukung.
R i l M th d
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Power Maintenance Grading AssemblySupport Departments Producing Departments
Normal activity:Kilowatt-hours --- 200,000 600,000 200,000Maintenance
hours 1,000 --- 4,500 4,500
Reciprocal Method
Power Maintenance Grading AssemblyProportion of Output Used by Departments
Allocated ratios:Power --- 0.20 0.60 0.20
Maintenance 0.10 --- 0.45 0.45
Direct costs:
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M = Direct costs + Share of Powers costs
M = $160,000 + $50,000 + 0.02 M0.98 M = $210,000
M = $214,286
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P = Direct cost + Share of Maintenances cost
= $250,000 + 0.1 ($214,286) P
= $250,000 + $21,429 P
= $271,429 P
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ALLOCATE SUPPORT DEPARTMENT COSTSUSING THE ALLOCATION RATIOS AND THE
SUPPORT-DEPARTMENT COSTS FROMRECIPROCAL METHODS EQUATIONS
Power Maintenance Grading AssemblySupport Departments Producing Departments
Direct costs $250,000 $160,000 $100,000 $ 60,000
Power -271,429 54,286 162,857 54,286
Maintenance 271,429 -214,286 96,429 96,429Total $ 0 $ 0 $359,286 $210,715
from
Slide 7-34
from
Slide 7-35
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Metode langsungGrinding Assembly
Perbandingan Alokasi Biaya denganMenggunakan Metode Langsung, Bertahap,
dan Metode Timbal Balik
Direct costs $100,000 $ 60,000
Allocated from power 187,500 62,500
Allocated from maintenance 80,000 80,000
Total cost $367,500 $202,500
Click on button to compare with sequential method
Click on button to compare with reciprocal method
Return toshow
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Metode BertahapGrinding Assembly
Perbandingan Alokasi Biaya denganMenggunakan Metode Langsung, Bertahap,
dan Metode Timbal Balik
Direct costs $100,000 $ 60,000
Allocated from power 150,000 50,000
Allocated from maintenance 105,000 105,000
Total cost $355,000 $215,000
Click on button to compare with direct method
Click on button to compare with reciprocal method
Return toshow
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Metode Timbal BalikGrinding Assembly
Perbandingan Alokasi Biaya denganMenggunakan Metode Langsung, Bertahap,
dan Metode Timbal Balik
Direct costs $100,000 $ 60,000
Allocated from power 162,857 54,286
Allocated from maintenance 96,429 96,429
Total cost $359,286 $210,715
Click on button to compare with direct method
Click on button to compare with sequential method
Returnto show
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Departmental Overhead Rates
Tarif overhead untuk dept penggerindaan dpt dihitung sbb:(asumsi tingkat aktivitas normal adalah 71,000 jam mesin):
OH rate = $355,000 71,000 = $5 per M H
Tarif overhead untuk dept perakitan dpt dihitung sbb:(asumsi tingkat aktivitas normal adalah 107,500 jam TKL):
OH rate = $215,000 107,500 = $2 per DL H
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Product Unit Cost
A product requires two machine hours ofgrinding per unit and one hour of assembly.
Overhead cost assigned:
2 x $5 $101 x $2 2Total assigned $12
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The End
Chapter Seven