Akuntansi Manajemen Lanjutan

DR.CHRISTINA JULIANA,CPMA, ACPA

Pendahuluan.
1Perbedaan akuntansi biaya, akuntansi manajemen dan manajemen
biaya.
2Penggunaan perhitungan “costing” sesuai dengan konteksnya
3Perbedaan karakteristik antara sistem akuntansi manajemen dan
keuangan
4Empat tahapan sistem akuntansi perusahaan.
5Konsep Different cost for different purposes.

(Ingat: job order costing, process costing, joint costs, support

department cost allocation)
The principle that the management of an organization is likely to need
different information, and thus different costs, for the various activities it
carries out, especially when making decisions.

For example, when calculating the price of a product on a cost-plus basis,

management would need to ensure that all costs, both fixed and variable, are
charged to the product.

On the other hand, in determining whether or not additional units of a

product should be produced, only the variable costs would be relevant to
that decision.
Unit-Level Product Costing
Unit-Based Product Costing Model

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 Unit-Level Product Costing

Overhead costs are assigned to

products using predetermined
overhead rates.

Predetermined Budgeted annual overhead

=
overhead rate Budgeted annual driver level

Applied overhead = Overhead rate  Actual driver usage

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 Unit-Level Product Costing
Overhead Variances

The difference between actual overhead and

applied overhead is an overhead variance.
If actual overhead > applied overhead:
underapplied overhead
If actual overhead < applied overhead:
overapplied overhead

Disposal of variance:
If immaterial, assign to cost of goods sold.
If material, allocate between work-in-process inventory, finished
goods inventory, and cost of goods sold.

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Unit-Level Product Costing
Overhead Application: Departmental Rates

• Departmental Rates
• Costs assigned to individual production
department overhead cost pools.
• Unit level drivers for each department are
identified.
• Pre-determined rates are calculated for each
department.
• Overhead is applied to each product for each
department that product passes through.

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Limitations of Plantwide and Departmental Rates
•Non-Unit-Related Overhead Costs
• Plantwide and department rates assume that a product’s consumption of
overhead is directly related to units produced.
• Some costs, however, such as setups cost a certain amount no matter how
many products are produced.
• Other costs, such as engineering hours, may depend on something entirely
different, such as work orders, not units.

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Limitations of Plantwide and Departmental Rates
•Product Diversity
• Even if there are significant non-unit driven overhead costs, it will not cause
distorted costing if the products all consume overhead in the same proportion
as unit-level driven overhead costs.
• Product diversity simply means that products consume overhead activities in
different proportions.
• This can be caused by differences in product size, complexity, setup time,
batch size, etc.
• The proportion of each activity consumed by a product is called the
consumption ratio.

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Pengembangan Sistem Manajemen Biaya.
1Perbedaan antara biaya langsung dan tidak langsung.
2Konsep Activity based costing
3Konsep Activity Based Costing secara sederhana.
4Konsep Activity based costing with idle capacity, serta
kelebihannya dibandingkan dengan model Activity Based
Costing sebelumnya
5Konsep Time driven activity based costing
 Activity-Based Costing System

Classifying Activities

Classifying activities into categories aids in product

costing because the cost behavior differs by level.
The four levels are:
• Unit-level
• Batch-level
• Product-level
• Facility-level
Abadi Manufacturing Company produces specially machined parts. The parts are produced in batches in one
continuous manufacturing process. Each part is custom produced and requires special engineering design activity
(based on customer specifications). Once the design is completed, the equipment can be set up for batch
production. Once the batch is completed, a sample is taken and inspected to see if the parts are within the
tolerances allowed. Thus, the manufacturing process has four activities: engineering, setups, machining, and
inspecting. In addition, there is a sustaining process with two activities: providing utilities (plantwide) and
providing space. Costs have been assigned to each activity using direct tracing and resource drivers:

Engineering Rp.125.000.000
Setups 112.500.000
Machining 250.000.000
Inspection 100.000.000
Providing space 31.250.000
Providing utilities 22.500.000
Activity drivers for each activity have been identified and their practical capacities listed:

Machine hours 50.000

Setups 400
Engineering hours 10.000
Inspection hours 5.000

The costs of batch-level activities are assigned using number of setups.

The costs of facility-level activities are assigned using machine hours.

Required:

a. Identify the activities within each process as unit-level, batch-level, product-level, or facility-
level.
b. Build an activity relational table.
c. Compute the pool rates.

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 ANS:

a. Manufacturing process:
Unit-level: Machining
Batch-level: Engineering, setups, and inspecting
Product-level: None

Sustaining process:
Facility-level: Providing utilities, providing space

b. Activity Activity
Activity Name Process Level Driver Capacity Cost
1 Machining Manufact. Unit Mach. hrs. 50.000 Rp.250.000.000
2 Engineering Manufact. Batch # of setups 400 125.000.000
3 Setup Manufact. Batch # of setups 400 112.500.000
4 Inspecting Manufact. Batch # of setups 400 100.000.000
5 Prov. space Sustaining Facility Mach. hrs. 50.000 31.250.000
6 Prov. util. Sustaining Facility Mach. hrs. 50.000 22.500.000

c. Pool rates:

Pool 1: Rp.250.000.000/50.000 = Rp.5.000 per machine hour

Pool 2: Rp.337.500.000/400 = Rp.843.750 per setup
Pool 3: Rp.53.750.000/50.000 = Rp.1.080 per machine hour

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The Data Maintenance Corporation provided the following data about its resources and activities.

Resources Activities clerical hours

Supervision Rp. 140,000.000 processing accounts 10.000
phone and supplies 80.000.000 issuing statements 2.000
Salaries 250.000.000 processing data 10.000
Computer 20.000.000 answering customer 3.000
inquiries
Total Rp. 490.000.000 total 25.000

In addition, computers are used for issuing statements (30 percent) and processing data (70 percent). Phones,
supplies, and answering customer inquiries are 60 percent, with the other 40 percent divided equally among the
remaining activities, including supervision. The supervisor spends 100 percent of his/her time on supervision. In
addition to the 25,000 clerical hours, there are 2,000 hours of supervision used (the hours used by the supervising
clerks activity which is not listed above)

Required:

Prepare a work distribution matrix for the primary activities.

ANS:

Activity supervisor Staff

processing accounts 40% 10/25
issuing statements 8% 2/25
processing data 40% 10/25
answering customer inquiries 12% 3/25
Supervision 100% 2,000/2,000

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Mutiara Manufacturing Company has an accounts receivable department that performs three activities within the
department: processing customer credit applications, invoicing customers, and performing collection activities.
During interviews, the employee survey reports that they spend 15 percent of their time processing credit
applications, 55 percent of their time invoicing customers, and 30 percent of their time on collection activities.
The accounts receivable department employs 10 associates for a total cost of Rp.200.000.000. Assume each
associate works 8 hours per day, 20 days per month, but an estimate of practical capacity is 80 percent. After
close observation of the employee’s daily work, managers conclude the following:

Processing a credit application: 35 minutes

Invoicing a Customer: 10 minutes
Collection activities: 20 minutes

The estimated monthly quantities of work in the three activities are 500 credit applications, 18,000 invoices, and
900 collection calls.

Required:
1. Under a traditional ABC system, what is the cost of one unit of activity?
2. Assuming the practical capacity information, what is the cost per minute of supplying
capacity?
3. Under time-driven ABC, what are the cost driver rates for each activity?

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ANS:
1.
Activity % Time Assigned Cost Activity Cost-Driver Rate
Spent Quantity
Processing 15% Rp. 30.000.000 500 Rp.60.000 per credit application
Credit
Application
Processing 55% Rp.110.000.000 18,000 Rp.6.110 per invoice
Invoices
Collection 30% Rp. 60.000.000 900 Rp.66.666 per call
Activities
Totals 100% Rp.200.000.000

2. 1 associate * 8 hours per day * 20 days * 60 minutes = 9,600 minutes

per associate, per month
At 80 percent capacity, that would be 9,600 * 80% = 7,680 * 10
associates = 76,800 minutes in total. Therefore, the cost per minute of
supplying capacity is Rp.2.600 (Rp.200.000.000 / 76.800, rounded to
the nearest cent)
3. Cost rates per activity:
Processing Credit Applications: Rp..2.600 per minute * 35 minutes =
Rp.91.000 per credit application
Processing Rp.2.60 per minute * 10 minutes = Rp.26.000
Invoices: per invoice
Collection Rp.2.600 per minute * 20 minutes = Rp.52.000
Activities: per collection call

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