AKUNTANSI BIAYA II

AKUNTANSI BIAYA II

BIDANG PENDIDIKAN MBM X IMM 1440 H 1

 AKUNTANSI BIAYA II

a Finishing Department Finished Goods Werehouse

Units in Beginning
Inventory 300 Beginning Inventory 200
Transfer from Finishing
Units started in Oktober 2300 Department 2400
Units available for use 2600 Units available for sale 2600
Units in ending Inventory 200 Ending inventory 300
Units transfer out 2400 Unit Sold in October 2018 2300

Total Variable
b Variable Manufacturing manufacturing cost
=
Cost/unit
normal capacity
30000000
=
25000
= Rp 12000/units
Volum
e
Varian
c ce
20.000.0
Budgeted fixed FOH @full capacity 00
Actual Fixed x
FOH 2.400 20.000.0 19.200.0
00
2.500 00
2 VolumeStatement
Income variance Full Absorbtion
800.000
Costing Method
Sales (2.300 unt x Rp unfav
evenue 40.000) 92.000.000
Less:
COGS
(2.300 unit x Rp 27.600.
VMC 12.000) 000
(2.300 unit X Rp 18.400.
FMC 8.000) 000
46.000.
COGS 000
Material efficiency
variance 50.000
Labor rate variance -80.000
Efficienvy variance 20.000
Volume Variance 800.000
Adjusted COGS 46.790.000
Gross
profit 45.210.000
SGA expenses
Variable (2.300 units x 11.500.

BIDANG PENDIDIKAN MBM X IMM 1440 H 2

 AKUNTANSI BIAYA II

SGA Rp 5.000) 000

8.000.0
Fixed SGA 00 -19.500.000
Operating Income 25.710.000

3 Income Statement Direct Costing Method

92.000.
Sales Revenue 000
Less: COGS
(2.400 unit x Rp 28.800.
VMC 12.000) 000
add: Beginning (200 unit X Rp 2.400.0
inventory 12.000) 00
31.200.
Variable COGAFS 000
less: Ending (300 unit x Rp 3.600.0
Inventory 12.000) 00
27.600.
Variable COGS 000
Material efficiency variance 50.000
Labor rate variance -80.000
Efficienvy variance 20.000
27.590.
Adjusted variable COGS 000
64.410.
Gross Contribution Margin 000
Less: Variable SGA (2.300 units x 11.500.
Expenses Rp 5.000) 000
52.910.
Contribution Margin 000
20.000.
Less: FMC 000
32.910.
Product Contribution 000
8.000.0
Less: Fixed SGA 00
24.910
Operating Income .000

4 Rekonsiliasi
Operating Income under absorbtion 25.710.
method 000
Operating Income under Direct 24.910.
Costing method 000
800.00
difference 0

change in inventory under full absorbtion method

(300 unit x Rp 6.000.
ending 20.000) 000

BIDANG PENDIDIKAN MBM X IMM 1440 H 3

 AKUNTANSI BIAYA II

beginn (200 unit x Rp 4.000.

ing 20.000) 000
increase (decrease) 2.000.000

change in inventory under full absorbtion method

(300 unit x Rp 3.600.
ending 12.000) 000
beginn (200 unit x Rp 2.400.
ing 12.000) 000
increase (decrease) 1.200.000
difference 800.000

27.900.00
1 F + 3.100V = 0 F + 700V = 17.580.000
17.580.00 700 x
F + 700V = 0 F + 4.300 = 17.580.000
10.320.00 17.580.000 -
2.400 = 0 F = 3.010.000
10.320.00
V = 0 F = 14.570.000
2.400

BIDANG PENDIDIKAN MBM X IMM 1440 H 4

 AKUNTANSI BIAYA II

= Rp4.300

2 Y = a + bx
14.570.00
= 0 + 4.300x

14.570.00
3 Y = 0 + 4.300 x 2.700
14.570.00
= 0 + 11.610.000
26.180.00
= 0

BIDANG PENDIDIKAN MBM X IMM 1440 H 5

 AKUNTANSI BIAYA II

1 April Mei Juni

BIDANG PENDIDIKAN MBM X IMM 1440 H 6
 AKUNTANSI BIAYA II

Sales 600.000.0 625.000.0 650.000.0

Revenue 00 00 00
COGS
- - -
144.000.0 150.000.0 156.000.0
DM 00 00 00
- - -
24.000.00 25.000.00 26.000.00
DL 0 0 0
- - -
12.000.00 12.500.00 13.000.00
V-FOH 0 0 0
- - -
120.000.0 120.000.0 120.000.0
F-FOH 00 00 00
Volume Variance
-
(20.000-12.200) x 46.800.00
120.000.000 : 20.000 0
-
(20.000-18.000) x 12.000.00
120.000.00 : 20.000 0
-
(20.000 - 9.000) x 66.000.00
120.000.000 : 20.000 0
253.200.0 305.500.0 269.000.0
Gross Profit 00 00 00
Operating expense
- - -
40.000.00 40.000.00 40.000.00
Biaya pengiriman tetap 0 0 0
- - -
250.000.0 250.000.0 250.000.0
Biaya administrasi tetap 00 00 00
- - -
36.800.00 15.500.00 21.000.00
Operating Income 0 0 0

2.
a April Mei Juni
Sales 600.000.0 625.000.0 650.000.0
Revenue 00 00 00
COGS
- - -
144.000.0 150.000.0 156.000.0
DM 00 00 00
- - -
24.000.00 25.000.00 26.000.00
DL 0 0 0
- - -
12.000.00 12.500.00 13.000.00
V-FOH 0 0 0

BIDANG PENDIDIKAN MBM X IMM 1440 H 7

 AKUNTANSI BIAYA II

420.000.0 437.500.0 455.000.0

Net contribution margin 00 00 00
- - -
120.000.0 120.000.0 120.000.0
F-FOH 00 00 00
- - -
250.000.0 250.000.0 250.000.0
Biaya administrasi tetap 00 00 00
- - -
40.000.00 40.000.00 40.000.00
Biaya pengiriman tetap 0 0 0
10.000.00 27.500.00 45.000.00
Operating Income 0 0 0

2.
b April Mei Juni
Sales 600.000.0 625.000.0 650.000.0
Revenue 00 00 00
COGS
- - -
144.000.0 150.000.0 156.000.0
DM 00 00 00
- - -
24.000.00 25.000.00 26.000.00
DL 0 0 0
- - -
12.000.00 12.500.00 13.000.00
V-FOH 0 0 0
420.000.0 437.500.0 455.000.0
Gross Contribution Margin 00 00 00
- - -
36.000.00 37.500.00 39.000.00
Biaya pengiriman variabel 0 0 0
384.000.0 400.000.0 416.000.0
Net contribution margin 00 00 00
- - -
120.000.0 120.000.0 120.000.0
F-FOH 00 00 00
- - -
250.000.0 250.000.0 250.000.0
Biaya administrasi tetap 00 00 00
14.000.00 30.000.00 46.000.00
Operating Income 0 0 0

BIDANG PENDIDIKAN MBM X IMM 1440 H 8