The ProductDirect MaterialsDirect LaborManufacturing OverheadManufacturing Costs

Classifications of CostsDirect MaterialsDirect LaborManufacturing OverheadPrime CostConversion CostManufacturing costs are often combined as follows:

Manufacturing Overhead Work in ProcessFinished GoodsCost of Goods SoldSelling and AdministrativeMaterial PurchasesDirect Labor Balance Sheet Costs Inventories Income Statement ExpensesSelling and AdministrativePeriod CostsRaw Materials

Beginningbalance $$Available $$$$$Endingbalance$$Additions $$$+=Withdrawals $$$_=

Beginning inventory is the inventory carried over from the prior period.

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ManufacturingWork

Raw MaterialsCostsIn ProcessFinished Goods

Beginning rawBeginning finished

materials inventorygoods inventory

+Cost of finished

goods mfg.

=Finished goods

available for sale

-Ending finished

goods inventory

=Cost of finished

goods sold

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As items are removed from raw materials inventory and placed into the production process, they are called direct materials.

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ManufacturingWork

Raw MaterialsCostsIn ProcessFinished Goods

Beginning rawDirect materialsBeginning finished

materials inventorygoods inventory

+Raw materials+Cost of finished

purchasedgoods mfg.

=Raw materials=Finished goods

available for useavailable for sale

in production-Ending finished

Ending raw materialsgoods inventory

inventory=Cost of finished

=Raw materials usedgoods sold

in production

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Conversion costs are costs incurred to convert the direct material into a finished product.

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ManufacturingWork

Raw MaterialsCostsIn ProcessFinished Goods

Beginning rawDirect materialsBeginning finished

materials inventory+Direct laborgoods inventory

+Raw materials+Mfg. overhead+Cost of finished

purchased=Total manufacturinggoods mfg.

=Raw materialscosts=Finished goods

available for useavailable for sale

in production-Ending finished

Ending raw materialsgoods inventory

inventory=Cost of finished

=Raw materials usedgoods sold

in production

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All manufacturing costs incurred during the period are added to the beginning balance of work in process.

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ManufacturingWork

Raw MaterialsCostsIn ProcessFinished Goods

Beginning rawDirect materialsBeginning work inBeginning finished

materials inventory+Direct laborprocess inventorygoods inventory

+Raw materials+Mfg. overhead+Total manufacturing+Cost of finished

purchased=Total manufacturingcostsgoods mfg.

=Raw materialscosts=Total work in=Finished goods

available for useprocess for theavailable for sale

in productionperiod-Ending finished

Ending raw materialsEnding work ingoods inventory

inventoryprocess inventory=Cost of finished

=Raw materials used=Cost of goodsgoods sold

in productionmanufactured.

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Costs associated with the goods that are completed during the period are transferred to finished goods inventory.

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ManufacturingWork

Raw MaterialsCostsIn ProcessFinished Goods

Beginning rawDirect materialsBeginning work inBeginning finished

materials inventory+Direct laborprocess inventorygoods inventory

+Raw materials+Mfg. overhead+Total manufacturing+Cost of finished

purchased=Total manufacturingcostsgoods mfg.

=Raw materialscosts=Total work in=Finished goods

available for useprocess for theavailable for sale

in productionperiod-Ending finished

Ending raw materialsEnding work ingoods inventory

inventoryprocess inventory=Cost of finished

=Raw materials used=Cost of goodsgoods sold

in productionmanufactured.

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Work

In ProcessFinished Goods

Beginning work inBeginning finished

process inventorygoods inventory

+Manufacturing costs+Cost of goods

for the periodmanufactured

=Total work in process=Cost of goods

for the periodavailable for sale

Ending work in-Ending finished

process inventorygoods inventory

=Cost of goodsCost of goods

manufacturedsold

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Cost Classifications for Predicting Cost Behavior How a cost will react to changes in the level of business activity.Total variable costs change when activity changes.Total fixed costs remain unchanged when activity changes.

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Behavior of Cost (within the relevant range)

CostIn TotalPer Unit

VariableTotal variable cost changesVariable cost per unit remains

as activity level changes.the same over wide ranges

of activity.

FixedTotal fixed cost remainsFixed cost per unit goes

the same even when thedown as activity level goes up.

activity level changes.

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Klasifikasi BiayaBiaya Tetap Biaya yg secara total tidak berubah ketika aktivitas bisnis meningkat atau menurun.Biaya Semivariabel Biaya yg memperlihatkan karakteristik dari biaya tetap dan biaya variabelBiaya Variabel Biaya yg totalnya meningkat secara proporsional terhadap peningkatan aktivitas dan menurun secara proporsional terhadap penurunan aktivitas.

Pemisahan Biaya Tetap dan Biaya VariabelPerhitungan tarid overhead yg ditentukan sebelumnya dan analisis varians.Penyusunan anggaran fleksibel dan analisis varians.Perhitungan biaya langsung dan analisis margin kontribusiAnalisis titik impas dan analisis biaya-volume-laba.Analisis biaya diferensial dan komparatifAnalisis maksimalisasi laba dan minimisasi biaya jangka pendekAnalisis anggaran modalAnalisis profitabilitas pemasaran berdasarkan daerah, produk, dan pelanggan.

Metode Pemisahan Biaya Tetap dan Biaya VariabelMetode Tinggi RendahMetode ScattergraphMetode Least Squares

Metode High and Low

BulanBiaya ListrikJam Tenaga KerjaJanuari64034.000Februari62030.000Maret62034.000April59039.000Mei50042.000Juni53032.000Juli50026.000Agustus50026.000September53031.000Oktober55035.000November58043.000Desember68048.000Total6.840420.000Rata-rata per bulan57035.000

BiayaTingkat AktivitasTinggi$ 680 48.000Rendah- 500-26.000Selisih$ 18022.000

Tarif Variabel: $180 / 22.000 jam = $0,00818 / jam TKL

TinggiRendahTotal Biaya$ 680 $ 500Biaya Variabel- 393 - 213Biaya Tetap$ 287 $ 287

Metode ScattergraphElemen VariabelElemen Tetap440

Rata-rata Biaya BulananElemen TetapRata-rata bulanan elemen variabel dari biaya $570 - $ 440 = $130=Biaya Variabel per jam tenaga kerja langsung=$0,0037 per jam tenaga kerja langsung

Analisis RegresiAnalisis Regresi adalah metode statistik yang mengukur jumlah rata-rata perubahan dalam variabel dependen yang terkait dengan suatu unit perubahan dalam salah satu atau lebih variabel independen.Lebih akurat dari metode Tinggi-Rendah karena persamaan regresi mengestimasi biaya menggunakan informasi dari semua pengamatan; metode Tinggi-Rendah menggunakan hanya dua pengamatan

y = a + bXVariabel Terikat:Biaya yang diprediksiVariabel Bebas:Pemicu BiayaTitik Potong:=Biaya tetapKemiringan Garis:=Biaya variable per unit

Metode Kuadrat Terkecil

BulanBiaya Listrik (Y)Jam Tenaga Kerja (X)Januari64034.000Februari62030.000Maret62034.000April59039.000Mei50042.000Juni53032.000Juli50026.000Agustus50026.000September53031.000Oktober55035.000November58043.000Desember68048.000Total6.840420.000Rata-rata per bulan57035.000

Y = a + bx570 = a+(0,0044)(35.000)570 = a+154 a = $416 (elemen tetap biaya listrik per bulan)Y = a+bx Y= $416 + $ 0,0044 x

(Yi-)(Xi- )(Xi- )(Xi- )(Yi-)(Yi-)70(1.000)1.000.000(70.000)4.90050(5.000)25.000.000(250.000)2.50050(1.000)1.000.000(50.000)2.500204.00016.000.00080.000400(70)7.00049.000.000(490.000)4.900(40)(3.000)9.000.000120.0001.600(70)(9.000)81.000.000630.0004.900(70)(9.000)81.000.000630.0004.900(40)(4.000)16.000.000160.0001.600(20)000400108.00064.000.00080.00010011013.000(69.000.000)1.430.00012.100JUMLAH512.000.0002.270.00040.800

Soal

BulanBeban AJam mesin Januari22002500Februari21302350Maret20002000April21702400Mei20502100Juni22202600Juli21502450Agustus22502550September22902700Oktober21502450November22102400Desember21002300Total25.92028800