Sesi 5 & 6

Akuntansi Manajemen
• Biaya per unit
• traditional costing
• activity based costing
Unit cost is the total cost
associated with the units (Total cost) / (# units
produced divided by the produced)
number of units produced.

Unit cost is used for--

Inventory valuation
Income determination
Providing input to a
variety of decisions
such as pricing, make or
buy, and accept or reject
special orders
Product cost is often defined as the
sum of direct materials, direct labor,
and manufacturing overhead. This
definition is required for external
financial reporting.
Cost measurement consists of
determining the dollar amounts of
direct materials, direct labor, and
overhead used in production.
The process of associating
the costs, once measured,
with the units produced is
called cost assignment.
 Measurement Systems
•Two possible measurement systems are
actual costing and normal costing.

Actual costing assigns the actual costs of

direct materials, direct labor, and
overhead to products.
Normal costing assigns the actual costs
of direct materials and direct labor to
products; however, overhead cots are
assigned to products using predetermined
rates.(estimasi overhead cost).
Measurement Systems
A predetermined
overhead rate is a rate
based on estimated data.

Budgeted (estimated) cost

Estimated activity usage
Examples of Unit-Level Drivers

Units produced
Direct labor hours
Direct labor dollars
Machine-hours
Direct material dollars
Units (of
driver) • Expected activity capacity is the activity
output the firm expects to attain for the
Theoretical
coming year.
• Normal activity capacity is the average
Practical
activity output that a firm experiences in
the long term (normal volume is computed
Expected actual over more than one period).
• Theoretical activity capacity is the absolute
maximum activity output that can be
Normal realized assuming everything operates
perfectly.
• Practical activity capacity is the maximum
output that can be realized if everything
operates efficiently.
Time
Functional-Based Costing: Plantwide Rate

Overhead Costs

Assign Costs Direct Tracing

Plantwide Pool Stage One: Pool Formation

Assign Costs Unit-Level Driver

Products Stage Two: Costs Assigned

Belring, Inc.
Belring, Inc. produces two telephones: a cordless and a
regular model. The company has the following actual and
budgeted data:
Budgeted overhead $360,000
Expected activity (DLH) 100,000
Actual activity (DLH) 100,000
Actual overhead $380,000

Thus, for 2008, a rate based on expected direct labor hours is computed as
follows:
Belring, Inc.

Predetermined Budgeted (estimated) cost

Overhead Rate =
Estimated activity usage
Predetermined $360,000
Overhead Rate =
100,000 DLH
Predetermined
Overhead Rate = $3.60 per DLH
The total overhead
assigned to actual
production is called applied
overhead.

Overhead rate
Applied
= x Actual
overhead
activity output
 Belring, Inc.
Applied
= Overhead rate x Actual activity output
overhead
= $3.60 x 100,000 DLH
= $360,000

• The difference between the actual overhead and the applied overhead is called an overhead
variance.
• Usually, at the end of the year, underapplied overhead is added to cost of goods sold, and
overapplied overhead is subtracted from cost of goods sold.
 Per-Unit Cost
Belring, Inc.
Cordless Regular
Units produced 10,000 100,000
Prime costs 78,000 738,000
Direct labor hours 10,000 90,000

Calculate per unit cost

 Per-Unit Cost
Belring, Inc.
Regular Cordless
• Prime costs $ 78,000 $ 738,000
• Overhead costs:
• $3.60 x 10,000 36,000 ---
• $3.60 x 90,000 --- 324,000
• Total manufacturing costs $114,000 $1,062,000
• Units produced ÷ 10,000 ÷ 100,000
• Unit cost $ 11.40 $ 10.62
 Functional-Based Costing Department Rates
Overhead Costs

Allocation
Assign Costs
Direct Tracing

Stage One: Pool

Department A Pool Department B Pool
Formation

Assign Costs Unit-Level Drivers Assign Costs

Stage Two: Costs

Products Products
Assigned
 Departmental Data

Belring, Inc.
Fabrication Assembly
• Budgeted overhead $252,000 $108,000
Expected and actual usage (dlh):
Cordless 7,000 3,000
Regular 13,000 77,000
20,000 80,000
Expected and actual usage (mh.):
Cordless 4,000 1,000
Regular 36,000 9,000
40,000 10,000
Belring, Inc.
 Belring, Inc.
Applied
= ($6.30 x actual mh) + ($1.35 x actual dlh)
overhead
= ($6.30 x 40,000) + ($1.35 x 80,000)
= $252,000 + $108,000
= $360,000
 Belring, Inc.
Per-Unit Cost: Departmental Rates

Cordless Regular
Prime costs $ 78,000 $ 738,000
Overhead costs:
($6.30 x 4,000) + ($1.35 x 3,000) 29,250 ---
($6.30 x 36,000) + (1.35 x 77,000) --- 330,750
Total manufacturing costs $107,250 $1,068,750
Units produced ÷ 10,000 ÷ 100,000
Unit cost $ 10.73 $ 10.69
Product diversity means that the
products consume overhead activities
in systematically different proportions.
 Belring, Inc.
Product-Costing Data
Cordless Regular Total
• Units produced per year 10,000 100,000 110,000
• Prime costs $78,000 $738,000 $816,000
• Direct labor hours 10,000 90,000 100,000
• Machine hours 5,000 45,000 50,000
• Production runs 20 10 30
• Number of moves 60 30 90
 Belring, Inc.
Product-Costing Data
Activity Activity Cost
Setups $120,000
Material handling 60,000
Machining 100,000
Testing 80,000
Total $360,000
 Belring, Inc.
Product Diversity: Consumption Ratios

Overhead Cordless Regular Activity

Activity Phone Phone Driver
a a
Setups 0.67 0.33 Production runs
Material
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hours
Testing 0.10 0.90 Direct labor hours
a 20/30 (cordless) and 10/30 (regular)
 Belring, Inc.
Product Diversity: Consumption Ratios

Overhead Cordless Regular Activity

Activity Phone Phone Driver
Setups 0.67 0.33 Production runs
Material
b b
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hours
Testing 0.10 0.90 Direct labor hours
b 60/90 (cordless) and 30/90 (regular)
 Belring, Inc.
Product Diversity: Consumption Ratios

Overhead Cordless Regular Activity

Activity Phone Phone Driver
Setups 0.67 0.33 Production runs
Material
handling 0.67 0.33 Number of moves
c c
Machining 0.10 0.90 Machine hours
Testing 0.10 0.90 Direct labor hours
c 5,000/50,000 (cordless) and 45,000/50,000 (regular)
 Belring, Inc.
Product Diversity: Consumption Ratios

Overhead Cordless Regular Activity

Activity Phone Phone Driver
Setups 0.67 0.33 Production runs
Material
handling 0.67 0.33 Number of moves
Machining 0.10 0.90 Machine hours
d d
Testing 0.10 0.90 Direct labor hours
d 10,000/100,000 (cordless) and 90,000/100,000 (regular)
 Belring, Inc.
Activity Rates

• Setup rate: $120,000/30 =$4,000 per run

• Material-handling rate: $60,000/90 = $666.67 per move
• Machining rate: $100,000/50,000 = $2 per MH
• Testing rate: $80,000/100,000 = $0.80 per DLH
 Belring, Inc.
Activity Rates
Cordless
$4,000 $4,000
Regular
x$667 x$667
Prime costs $ 78,000
20 $ 738,000
10
x$2 x$2
Overhead costs: 60 30
x$0.80 x$0.80
Setups 80,000 40,000
5,000
x 45,000
x
Material handling 40,000 20,000
10,000 90,000
Machining 10,000 90,000
Testing 8,000 72,000
Total manufacturing costs $216,000 $ 960,000
• Units produced ÷ 10,000 ÷ 100,000
• Unit cost (total costs/units) $ 21.60 $ 9.60
 Belring, Inc.
Comparison of Unit Costs
Cordless Regular
• Plantwide rate $11.40 $10.62
• Departmental rate 10.73 10.69
• Activity rate 21.60 9.60
 ABC: Two-Stage Assignment
Cost of Resources

Driver Driver
Assign Costs
Tracing Tracing

Activities

Driver
Assign Costs
Tracing

Products
Classification of Activities
•Unit-level activities are those that are performed each time a unit is
produced.
•Examples: Power and machine hours are used each time a unit is
produced. Direct materials and direct labor activities are also unit-
level activities, even though they are not overhead costs.
Classification of Activities
•Batch-level activities are those that are performed each time a batch of
products is produced.
•Examples: Setups, inspections, production scheduling, and material
handling.
Classification of Activities
•Product-level (sustaining) activities are those that are performed as needed
to support the various products produced by a company. These activities
consume inputs that develop products or allow products to be produced and
sold.
•Examples: Engineering changes, process engineering, and expediting.
Classification of Activities
•Facility-level activities are those that sustain a factory's general manufacturing
processes.
•Examples: Plant management, landscaping, maintenance, security, property
taxes, and plant depreciation.
Pembebanan Biaya
(rp/liter) A B C
Harga Jual 55,000 60,000 100,000
Bahan Mentah Langsung 10,000 12000 15,000
Buruh Langsung 3,000 3,000 3,000

Biaya overhead Jumlah (Rp)

Buruh tidak langsung 240,000,000
Bahan mentah tidak langsung 50,000,000
Listrik 80,000,000
Penyusutan gedung pabrik 40,000,000
Penyusutan mesin 200,000,000
Total 610,000,000
Pembebanan Biaya
• Sebelumnya perusahaan melakukan pembebanan biaya overhead pabrik dengan
menggunakan dasar jam mesin
• Perusahaan mempertimbangkan penggunaan activity based costing
• Aktivitas utama (driver):
a. Perencanaan produksi  Jumlah batch produksi
b. Pengambilan bahan mentah dari Gudang  Jumlah pengambilan
c. Set-up mesin  Waktu set up
d. Produksi Menit mesin
e. Administrasi produk Jumlah jenis produk
Traditional Costing
• Pembebanan berdasarkan unit yang diproduksi
A B C

Volume produksi (liter) 10,000 6,000 2,000

Rp A B C Total
Penjualan 550,000,000 360,000,000 200,000,000 1,110,000,000
Bahan Baku Langsug 100,000,000 72,000,000 30,000,000 202,000,000
Buruh Langsung 30,000,000 18,000,000 6,000,000 54,000,000
Overhead Pabrik 338,888,889 203,333,333 67,777,778 610,000,000
Total Biaya Produksi 468,888,889 293,333,333 103,777,778 866,000,000
Laba Kotor 81,111,111 66,666,667 96,222,222 244,000,000
Marjin Laba Kotor 14.75% 18.52% 48.11% 21.98%
Activity Based Costing
• Langkah 1 Mengalokasikan biaya menjadi biaya aktifitas dengan
menentukan dasar pembebanan (driver) yang tepat.
Pengambilan
Perencanaan Set up Administrasi
bahan Produksi
produksi mesin Produk
mentah

Buruh tidak langsung 10% 30% 30% 10% 20%

Bahan mentah tidak langsung 20% 80%

Listrik 5% 40% 50% 5%

Penyusutan gedung pabrik 20% 30% 30% 20%

Penyusutan mesin 50% 50%

Activity Based Costing
• Langkah 2 Menghitung besarnya biaya overhead pabrik yang akan
dibebankan pada masing-masing aktivitas

Perencanaan Pengambilan Administrasi

Set up mesin Produksi es kirm
produksi bahan mentah Produk
Rp
Buruh tidak langsung 24,000,000 72,000,000 72,000,000 24,000,000 48,000,000
Bahan mentah tidak langsung - - 10,000,000 40,000,000 -
Listrik 4,000,000 - 32,000,000 40,000,000 4,000,000
Penyusutan gedung pabrik 8,000,000 - 12,000,000 12,000,000 8,000,000
Penyusutan mesin - - 100,000,000 100,000,000 -
Total 36,000,000 72,000,000 226,000,000 216,000,000 60,000,000
Activity Based Costing
• Langkah 3 Tentukan cost per unit untuks setiap aktifitas
Perencanaan Pengambilan Administrasi
Rp Set up mesin Produksi es kirm
produksi bahan mentah Produk

Buruh tidak langsung 72,000,000 72,000,000 24,000,000 48,000,000

24,000,000
Bahan mentah tidak
- 10,000,000 40,000,000 -
langsung -
Listrik - 32,000,000 40,000,000 4,000,000
4,000,000
Penyusutan gedung pabrik - 12,000,000 12,000,000 8,000,000
8,000,000
Penyusutan mesin - 100,000,000 100,000,000 -
-
Total 72,000,000 226,000,000 216,000,000 60,000,000
36,000,000
Jumlah aktivitas 800 500 600 3
450
cost / aktivitas 452,000 360,000 20,000,000
80,000 90,000
Activity Based Costing
• Langkah 4 tentukan dasar pembebanan biaya aktivitas ke produk
Aktivitas Satuan aktifitas A B c

Volume produksi (liter) 10000 6000 2000

Jumlah batch produksi
Perencanaan produksi 200 150 100
(batch)
Pengambilan bahan Jumlah
300 300 200
mentah pengambilan(kali)
Set up mesin Waktu set up (jam) 150 150 200
Produksi es kirm Menit mesin 330 200 70
Administrasi Produk Jumlah jenis produk 1 1 1
Activity Based Costing
• Hasil Pembebanan Biaya Aktivitas ke Produk
Rp A B C Total

Penjualan 550,000,000 360,000,000 200,000,000 1,110,000,000

Bahan Baku Langsug 100,000,000 72,000,000 30,000,000 202,000,000

Buruh Langsung 30,000,000 18,000,000 6,000,000 54,000,000

Perencanaan produksi 16,000,000*) 12,000,000 8,000,000 36,000,000
Pengambilan bahan mentah 27,000,000 27,000,000 18,000,000 72,000,000
Set up mesin 67,800,000 67,800,000 90,400,000 226,000,000
Produksi es kirm 118,800,000 72,000,000 25,200,000 216,000,000
Administrasi Produk 20,000,000 20,000,000 20,000,000 60,000,000
Total Biaya produksi 379,600,000 288,800,000 197,600,000 866,000,000
Laba Kotor 170,400,000 71,200,000 2,400,000 244,000,000
Marjin Laba Kotor 30.98% 19.78% 1.20% 21.98%

*)200 batch * Rp. 80,000

Traditional Costing
• Pembebanan berdasarkan unit yang diproduksi
A B C

Volume produksi (liter) 10,000 6,000 2,000

Rp A B C Total
Penjualan 550,000,000 360,000,000 200,000,000 1,110,000,000
Bahan Baku Langsug 100,000,000 72,000,000 30,000,000 202,000,000
Buruh Langsung 30,000,000 18,000,000 6,000,000 54,000,000
Overhead Pabrik 338,888,889 203,333,333 67,777,778 610,000,000
Total Biaya Produksi 468,888,889 293,333,333 103,777,778 866,000,000
Laba Kotor 81,111,111 66,666,667 96,222,222 244,000,000
Marjin Laba Kotor 14.75% 18.52% 48.11% 21.98%
Sumber dan Referensi
• Lansen, Wiliam; Anderson, Shannon; and Maher,Michael. 2014.
Fundamentals of Cost Accounting. Forth Edition. McGraw Hill.
• Hansen R, Don; and Mowen Maryanne. 2007. Managerial Accounting.
Eight Edition. Thomson.
• Deviaesa, Devie. 2019. Akuntansi Manajemen: Strategis & Praktis. Andi.
• Ikatan Akuntan Indonesia. 2015. Akuntansi Manajemen Lanjutan. IAI.
• Boyd, Ken. Cost Accounting for Dummies. 2013. John Wiley & Sons.