STEFFI APRILDA NATASYA LIM

123011811052
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:

Haymarket BioTech (HBT)

Anywhere (AW) SecureZone (SZ)

Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Operating Data HBT
AW SZ
Production Volume 5,000 20,000
Selling Price $400 $200
Unit Direct Material and Labor $200 $80
Direct Labor Hours (DHL) 25,000 75,000
Direct Labor Hours per Unit 5 3.75
Factory Overhead (FOH) $2,000,000
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Volume
Total FOH $2,000,000
Total DHL (25,000 + 75,000) 100,000
Overhead rate per DHL $ 20
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Volume
AW
Total FOH (DLH x Overhead rate per DLH) $500,000 ($20 x 25,000)
Number of units 5,000
FOH per unit $100
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Volume
SZ
Total FOH (DLH x Overhead rate per DLH) $1,500,000

Number of units 20,000

FOH per unit $75

Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Volume
Profitability Analysis
AW SZ
Unit Selling Price $400 $200
Unit Manufacturing Cost
Direct Material and Labor $200 $80
FOH 100 75
Cost per unit 300 155
Profit Margin $100 $45
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Aktivitas (ABC)

Activity Budgeted Cost Activity Consumption Cost Driver

Engineering $ 125,000 Engineering hours

Setups 300,000 Number of setups
Machine Operation 1,500,000 Machine hours
Packing 75,000 Number of packing order
Total $2,000,000
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Aktivitas (ABC)

Activity AW SZ Total

Engineering hours 5,000 7,500 12,500

Number of setups 200 100 300
Machine hours 50,000 100,000 150,000
Number of packing order 5,000 10,000 15,000
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Aktivitas (ABC)

Activity Budgeted Cost Budgeted Activity Activity Consumption Rate

(1) (2) Consumption (4) = (2) : (3)
(3)
Engineering hours $ 125,000 12,500 $ 10 per hour
Number of setups 300,000 300 1000 per setup
Machine hours 1,500,000 150,000 10 per hour
Number of packing order 75,000 15,000 5 per order
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Aktivitas (ABC)

AW (5,000 unit)
Activity Consumption Cost Activity Activity Total Overhead per
Driver Consumption Rate Consumption Overhead Unit
(1) (2) (3) (4) = (2) x (3) (5)
Engineering hours $ 10 5,000 $ 50,000 $ 10
Number of setups 1,000 200 200,000 40
Machine hours 10 50,000 500,000 100
Number of packing order 5 5,000 25,000 5
Overhead Cost per Unit $ 775,000 $ 155
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Perhitungan Berdasarkan Aktivitas (ABC)

SZ (20,000 unit)
Activity Consumption Cost Activity Activity Total Overhead per
Driver Consumption Rate Consumption Overhead Unit
(1) (2) (3) (4) = (2) x (3) (5)
Engineering hours $ 10 7,500 $ 75,000 $ 3.75
Number of setups 1,000 100 100,000 5
Machine hours 10 100,000 1,000,000 50
Number of packing order 5 10,000 50,000 2.25
Overhead Cost per Unit $ 1,225,000 $ 61,25
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Profitability Analysis
AW SZ
Unit selling price $ 400 $ 200
Unit manufacturing cost
Direct manufacturing & labor $ 200 $ 80
FOH
Engineering $ 10 $ 3.75
Setups 40 5
Machine running 100 50
Packing 5 155 2.5 61.25
Cost per unit 355 141.25
Profit margin $ 45 $ 58.75
Perbandingan Perhitungan Berdasarkan
Volume dan Berdasarkan Aktivitas (ABC)
Contoh Kasus:
Comparison of Alternative Costing Approaches
AW SZ
Unit overhead cost
Volume-based $ 100 $ 75
Activity-based $ 155 $ 61,25
Difference $ 55
$13.75

Profit margin
Volume-based $ 100 $ 45
Acivity-based $ 155 $ 58.75
Difference $ 55 $ 13.75
Lima Tahap Pengambilan Keputusan Strategis
untuk Haymarket BioTech Inc.
1. Menentukan isu strategis di sekitar masalah.
2. Mengidentifikasikan tindakan alternatif.
3. Memperoleh informasi dan melakukan analisis atas alternatif.
4. Berdasarkan pada strategi dan analisi, memilih dan
mengimplementasikan alternatif yang diharapkan.
5. Menyediakan evaluasi secara terus-menerus atas efektifitas
implementasi pada tahap 4.
Menghitung Biaya Kapasitas pada ABC
Contoh Kasus Menggunakan Data HBT

Engineering cost $125,000

Engineering hours (budget) 12,500 hours
Practical capacity of engineering staff 15,625 hours

Activity consumption rate using engineering hours = $125,000 : 12,500 = $10

Activity consumption rate using practical capacity hours = $125,000 : 15,625 = $8
Capacity Cost = (15,625 – 12,500) x $ 8
= $25,000