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Cost Accounting 13th ed, Carter and Usry.

Bab 20 Standar Costing: Incorporating … Hal 20 - 1

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CHAPTER 20
DIRECT COSTING, COST VOLUME PROFIT ANALYSIS, AND
THE THEORY OF CONSTRAINTS

Direct costing = variable costing = marginal costing : cost yang dibebankan ke produk adalah
variable manufacturing cost saja (DM, DL, var FOH), sedangkan fixed manufacturing cost
(fixed FOH) menjadi period expenses.

Contribution margin = marginal income : sales – variable cost (manufacturing + non


manufacturing)
Ilustrasi:
Per Unit Total % of Sales
Sales (10.000 unit) $70 $700.000 100
Less variable cost 42 420.000 60
Contribution margin $28 $280.000 40
Less fixed cost 175.000 25
Operating income $105.000 15

Efek direct costing pada income statement


Ilustrasi:
QST Co. memproduksi satu macam produk dengan kapasitas normal 20.000 unit per triwulan.
Data:
Direct material $30 per unit
Direct labor 22 per unit
Variable FOH 8 per unit
Total direct cost $60 per unit

Budgeted Fixed FOH 300.000 per triwulan


Fixed marketing dan administrative expenses 200.000 per triwulan
Tarif fixed FOH (kapasitas normal) 15 per unit
Variable marketing expenses 5 per unit
FOH dibebankan berdasarkan jumlah unit yang diproduksi.
Harga jual 100 per unit

Material variances, labor variances, dan FOH controllable variance:


Triwulan I $15.000
Triwulan II 9.000
Triwulan III 14.000
Triwulan IV 17.000
Variance dianggap tidak material dan ditutup ke COGS.
WIP awal dan akhir nol.
Standard cost digunakan untuk menghitung finished good.
Standar cost tahun ini sama dengan tahun lalu.
Finished good awal 4.000 unit.
Data rencana produksi, produksi actual, dan penjualan:
Triwulan I Triwulan II Triwulan III Triwulan IV
Planned production 20.000 20.000 20.000 20.000

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 2

Actual production 20.000 18.000 20.000 22.000


Actual sales 20.000 20.000 18.000 18.000
Unit cost dengan absorption costing:
Direct material $30
Direct labor 22
Variable FOH 8
Fixed FOH 15
Total direct cost $75

QST Corporation
Quarterly Income Statement
Absorption Costing Basis
For the Year 20A
First Second Third Fourth
Quarter Quarter Quarter Quarter
Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000
Standard cost of COGS 1.500.000 $1.500.000 $1.350.000 $1.350.000
Material, labor, and controllable var 15.000 9.000 14.000 17.000
Volume variances 0 30.000 0 (30.000)
Adjusted COGS $1.515.000 $1.539.000 $1.364.000 $1.337.000
Gross profit $ 485.000 $ 461.000 $ 436.000 $ 463.000
Marketing and adm. expenses 300.000 300.000 290.000 290.000
Operating income $ 185.000 $ 161.000 $ 146.000 $ 173.000

Volume variance dihitung sebagai berikut:


First Second Third Fourth
Quarter Quarter Quarter Quarter
Budgeted fixed FOH $300.000 $300.000 $300.000 $ 300.000
Actual production 20.000 18.000 20.000 22.000
Fixed FOH rate X $15 X $15 X $15 X $15
Applied fixed FOH $300.000 $270.000 $300.000 $ 330.000
Volume var, unfavorable (favorabl) $ 0 $ 30.000 $0 $(30.000)

QST Corporation
Quarterly Income Statement
Direct Costing Basis
For the Year 20A
First Second Third Fourth
Quarter Quarter Quarter Quarter
Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000
Standard cost of COGS 1.200.000 $1.200.000 $1.080.000 $1.080.000
Material, labor, and controllable var 15.000 9.000 14.000 17.000
Volume variances 0 30.000 0 (30.000)
Adjusted COGS $1.215.000 $1.209.000 $1.094.000 $1.097.000
Gross contribution margin $ 785.000 $ 791.000 $ 706.000 $ 703.000
Variable marketing expenses 100.000 100.000 90.000 90.000
Contribution margin $ 685.000 $ 691.000 $ 616.000 $ 613.000
Fixed marketing and adm. exp 200.000 200.000 200.000 200.000
Total fixed expenses $ 500.000 $ 500.000 $ 500.000 $ 500.000

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 3

Operating income $ 185.000 $ 191.000 $ 116.000 $ 113.000

Costs Assigned to Inventory


Jumlah unit ending inventory:
First Second Third Fourth
Quarter Quarter Quarter Quarter
Unit in beginning inventory 4.000 4.000 2.000 4.000
Unit produced during period 20.000 18.000 20.000 22.000
Units available for sale 24.000 22.000 22.000 26.000
Less units sold 20.000 20.000 18.000 18.000
Units in ending inventory 4.000 2.000 4.000 8.000

Cost ending inventory:


First Second Third Fourth
Quarter Quarter Quarter Quarter
Units in ending inventory 4.000 2.000 4.000 8.000
Standard full cost per unit x$ 75 x$ 75 x$ 75 x$ 75
Cost end. inv—absorption costing $300.000 $150.000 $300.000 $600.000
Units in ending inventory 4.000 2.000 4.000 8.000
Standard variable cost per unit x$ 60 x$ 60 x$ 60 x$ 60
Cost end. inv—direct costing $240.000 $120.000 $240.000 $480.000
Selisih $ 60.000 $ 30.000 $ 60.000 $120.000

Rekonsiliasi operating income antara absorption costing dan direct costing:


Perbedaan operating income antara absorption costing dan direct costing disebabkan oleh:
Fixed FOH pada absorption costing dibebankan ke inventory sedangkan pada direct costing
menjadi expense.

First Second Third Fourth


Quarter Quarter Quarter Quarter
Op. income – absorption costing $185.000 $ 161.000 $146.000 $173.000
Op. income – direct costing $185.000 $ 191.000 $116.000 $113.000
Selisih $ 0 $ (30.000) $ 30.000 $ 60.000
Inv. Change – absorption costing
Ending inv. $300.000 $ 150.000 $300.000 $600.000
Beg. Inv 300.000 300.000 150.000 300.000
Increase (decrease) $ 0 $(150.000) $150.000 $300.000
Inv. Change – direct costing
Ending inv. $240.000 $120.000 $240.000 $480.000
Beg. Inv 240.000 240.000 120.000 240.000
Increase (decrease) $ 0 $(120.000) $120.000 $240.000
Selisih $ 0 $ (30.000) $ 30.000 $ 60.000

Atau: (quantity produced – quantity sold) x tariff fixed FOH


First Second Third Fourth
Quarter Quarter Quarter Quarter
Unit produced 20.000 18.000 20.000 22.000
Unit sold 20.000 20.000 18.000 18.000
Increase (decrease) 0 (2.000) 2.000 4.000

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 4

Fixed FOH rate – absorption costing x$15 x$ 15 x$ 15 x$ 15


Selisih operating income $0 $30.000 $30.000 $60.000
Cost-Volume-Profit Analysis (CVP)
CVP dibuat berdasarkan hubungan akuntansi:
Profit = Total revenues – (Total variable costs + Total fixed costs)
Total revenues = Total variable costs + Total fixed costs + Profit

R = F + (V x R) + 
R = Total sales revenue
F = Total fixed cost
V = Variable cost per dollar of sales revenue (total variable cost / sales)
 = Total profit

R = F + (V x R) + 
R – (V x R) = F+
R (1 – V) = F+
R = (F + ) / (1 – V)
R = Total fixed cost + profit / Contribution margin per sales dollar

Jika profit = 0 (break event point) maka


R(BE) = F / (1 – V)
R(BE) = Total fixed cost / Contribution margin per sales dollar

Contribution margin per sales dollar = contribution margin ratio (C/M) = bagian dari tiap dollar
penjualan untuk menutup fixed cost dan menghasilkan laba.

Ilustrasi
Total sales revenues at normal capacity $6.000.000
Total fixed costs 1.600.000
Total variable costs at normal capacity 3.600.000
Sales price per unit 400
Variable costs per unit 240

R(BE) = F / (1 – V)
= 1.600.000 / (1 – (3.600.000 / 6.000.000) atau $1.600.000/(1-240/400)
= 1.600.000 / 0,40
= $4.000.000
Unit terjual = $4.000.000 / $400 = 10.000 unit

Jika menginginkan profit $400


R = (F + ) / (1 – V)
= 1.600.000 + 400.000/ (1 – (3.600.000 / 6.000.000)
atau $1.600.000 + 400.000 / (1 – 240 / 400)
= 2.000.000 / 0,40
= $5.000.000
Unit terjual = $5.000.000 / $400 = 12.500 unit

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 5

R = F + (V x R) + 
Revenue = Unit sales price x quantity product sold
Variable cost = Variable cost per unit x quantity product sold
PxQ = F + (C x Q) + 
P = Sales price per unit
Q = Quantity of product sold
C = Variable cost per unit

PxQ = F + (C x Q) + 
(P x Q) - (C x Q) = F + 
Q x (P – C) = F + 
Q = F + /P-C

Jika profit = 0  Q (BE) = F / P – C

Menggunakan ilustrasi di atas:


Q (BE) = F / P – C = 1.600.000 / 400 – 240 = 1.600.000 / 160 = 10.000 unit

Target profit $400.000:


Q = F +  / P – C = 1.600.000 + 400.000 / 400 – 240 = 2.000.000 / 160 = 12.500 unit

Multiple Products
Product Unit Sales Price Variable Cost per Unit Expected Sales Mix
A $180 $100 1
B 110 70 2

V = variable cost/sales revenue = 100 + (2 x 70) / 180 + (2 x 110) = 240 / 400 = 0,60
R (BE) = F / 1 – V = 1.600.000 / 1 – 0,60 = 1.600.000 / 0,40 = $4.000.000
Berapa unit?
1 hypothetical paket berisi 1 unit A dan 2 unit B
Q = R / P = 4.000.000 / 400 = 10.000 hypothetical paket  A: 10.000 unit, B: 20.000 unit.

Menghitung unit langsung:


Ilustrasi: F = $1.600.000,  = $400.000, sales mix seperti di atas
Q = F +  / P – C = 1.600.000 + 400.000 / 400 – 240 = 2.000.000 / 160 = 12.500 paket 
A: 12.500 unit, B: 25.000 unit.

Margin of Safety
Mengindikasikan berapa banyak sales bisa turun dari target supaya tidak menderita kerugian.
Margin of safety ratio (M/S) = Sales – Sales (BE) / Sales
Ilustrasi: sales $5.000.000, sales(BE) $4.000.000
Margin of safety: $5.000.000 – $4.000.000 = $1.000.000
M/S = 5.000.000 – 4.000.000 / 5.000.000 = 20%

Profit ratio, Contribution Margin ratio, dan Margin of safety


Profit ratio = profit / sales
C/M = sales – variable cost / sales = P x Q – V x Q / P x Q = Q (P – V) / PQ = (P – V)/P

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 6

M/S = sales – sales(BE) / sales = {(F + ) / (1 – V)} – { F / (1 – V)} / sales


= { / (1 – V)} / sales
Hubungan:
C/M x M/S = (P – V)/P x { / (1 – V)} / sales
Profit ratio = Contribution margin ratio x Margin of safety ratio
PR = C/M x M/S
Ilustrasi: C/M = 40%, M/S = 20%  PR = 40% x 20% = 8%.

Profit = Margin of safety dollars x C/M = $1.000.000 x 40% = $400.000


Profit = Sales x PR = $5.000.000 x 8% = $400.000

P20-3 Absorption Costing vs Direct Costing


Placid Co. menggunakan standard cost berikut: (100% dari kapasitas normal; 50.000 unit per
tahun)
Direct materials $2
Direct labor 3
Variable FOH 1
Fixed FOH 3
$9

Harga jual $16


Variable commercial expense 1
Fixed commercial expense 99.000
Unit diproduksi 51.000 unit
Unit terjual 48.000 unit
WIP awal dan akhir Tidak ada
Variable cost variance $1.000 Unfavorable
Seluruh variance ditutup ke COGS pada akhir periode.

Diminta:
1. Buat income statement dengan dasar absorption costing
2. Buat income statement dengan dasar direct costing
3. Hitung selisih operating income berdasarkan absorption costing dan direct costing dan
buat rekonsiliasi.

P20-6 Break-Even and Cost-Profit Analysis


Data biaya untuk memproduksi dan menjual 5.000 unit adalah:
Direct materials $60.000
Direct labor 40.000
Variable FOH 20.000
Fixed FOH 30.000
Variable marketing and administrative expense 10.000
Fixed marketing and administrative expense 15.000
Diminta:
1. Hitung jumlah unit untuk mencapai BEP apabila harga jual $38.50 per unit.
2. Hitung jumlah unit yang harus dijual untuk mendapatkan profit $18.000 dengan harga
jual $40 per unit.
3. Tentukan harga jual pada tingkat penjualan 5.000 unit untuk mendapatkan profit 20%
dari sales.

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Cost Accounting 13th ed, Carter and Usry. Bab 20 Standar Costing: Incorporating … Hal 20 - 7

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