14/05/2013

Standard Costs:
A managerial control tool

Meinarni Asnawi
meinarni.asnawi@gmail.com
natriasnawi@yahoo.co.id

A. Standard Cost
Cost
Systems

Laporan Aktual (historical)

labor and material costs, and
overhead cost

Laporan keuangan untuk

penilaian persediaan
(balances sheet) dan untuk
menentukan harga pokok
penjualan (income statement)

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Standard Cost
They are represent the expected or
desired future cost cost of a
product, process or subcomponent

Standard Cost are

benchmarks

Standard cost

Cost control often means

the difference between
success and failure.

A. Standard Cost
Standard cost merupakan kos yang diharapkan yang reasonable
diperlukan untuk mencapai tujuan dibawah specified conditions
200 GB Drive

500 GB Drive

25,000

14,000

Planed production
Standard cost per drive

Total standard cost

40

1,000,000 $

Total

50
700,000 $

1,700,000

A Standard cost merepresentasikan hubungan antara input dan outputs

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1. Reason for standard costing

Useful for both decision management
and decision control

Used in a wide variety decision-making context:

product pricing, contract bidding, outsourcing
decisions and assessing alternative production
technologies

Provide benchmark information for

decision control

a Proxy for opprotunity cost

Masalah potensial dalam penggunaan kos standar

1
2
3
4
5

Laporan selisih biaya standar biasanya disiapkan secara bulanan dan

seringkali dikeluarkan beberapa hari atau minggu setelah akhir bulan
Apabila manajer tidak peka dan menggunakan laporan selisih sebagai
kinerja suatu kelompok maka dapat menurunkan semangat kerja

Selisih menguntungkan (fovourable) tidak selamanya berarti baik

Terdapat kecenderungan untuk memenuhi standar dengan

mengesampingkan tujuan yang lain
Memenuhi biaya standar saja tidak cukup untuk mencapai
lingkungan usaha yang semakin kompleks

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Manufacturing Costs

Actual costing system

Normal costing system
Standard costing system

Unfavorable variances occur

whenever actual prices or
usage of inputs are greater
than standard prices or
usage.

Direct
Direct
Materials Labor Overhead
Actual
Actual
Actual
Actual
Actual Budgeted
Standard Standard Standard

Favorable
variances occur
whenever the
opposite occurs.

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Labor Variance

Labor Rate Variance = (AR SR) AH

Labor Efficiency Variance = (AH SH)SR
Total labor Variance = (AH x AR SH x SR)

Material Variance

Material Price Variance = (AP SP) AQ

Material Usage Variance = (AQ SQ)SP
Total material Variance = (AQ x AP SQ x SP)

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B. Direct Labor and Material Variances

Smith Art Book, 1000 copies
Direct Materials
Type

Direct Labor

Quantity

Price

Amount

Type

Hours

Price

Amount

Paper

800 lbs

$ 2

$ 1,600

Typesetters

80

$ 15

$ 1,200

Covers

2,000

$3

$ 6,000

Printers

55

$ 40

$ 2,200

Binding

500 lbs

$4

$ 2,000

Binders

70

$ 20

$ 1,400

Total

$ 9,600

Suppose;
85 Typesetter hours were used at wage of $
15,40 /hour. Actual typesetter cost was
thus $ 1,309, instead of $ 1,200 standard
cost.
Suppose; 50 hours are used at a cost of
$ 41 per hour
Suppose; 72 hours are used at a cost of
$ 18

$ 4,800
Total direct material

$ 9600

Total direct labor

$ 4,800

Total overhead ($100/printer

hour)

$ 5,500

Total cost

$ 19,900

Number of copies

: 1.000

Cost per book

$ 19,90

2. Direct Material Variances

Direct Materials
Type

Quantity

Price

Amount

Paper

800 lbs

$ 2

$ 1,600

Covers

2,000

$3

$ 6,000

Binding

500 lbs

$4

$ 2,000

Total

$ 9,600

Suppose;
810 paper were used at price of $ 2 /lbs. Actual instead of $ 1,600 standard cost.
2000 cover are used at a cost of $ 3,5 per hour
505 lbs are used at a cost of $ 4,2

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Overhead Variance
Variable Overhead Spending Variances =
(AR x AH) (SR x AH)= AH (AR SR)
Variable Overhead Efficiency Variances =
(AH x SR) (SH x SR)= SR (AH SH)
Total Fixed Overhead Variances
Applied fixed overhead = Standard fixed overhead rate
x Standard hours

Overhead Variance
Variable overhead rate (standard)
Actual variable overhead costs
Actual hours worked
Bags of chips produced
Hours allowed for production
Applied variable overhead
Variable Overhead Spending
Variances :

= (AR SR)AH
= ($4.00 $3.85)400
= $60 U

$3.85/DLH
$1,600
400
48,500
373.3
$1,456
Variable Overhead Efficiensy Variances
Variances::

= SR (AH SH)
= 3.85 (400 373.3)
= 102,8 U

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Variance Analysis: General Description

1. AP x AQ (Actual
Quantity of Input at
Actual Price)

2. SP x AQ (Actual
Quantity of Input at
Standard Price)

Price Variance (1(1-2)

3. SP x SQ (Standard
Quantity of Input at
Standard Price)

Usage Variance (2(2-3)

Budget Variance (1-3)

Labor Variances: Columnar Approach

Labor Variances: Columnar Approach
AH x SR

AH x AR

Rate Variance

SH x SR

Efficiency Variance

Total Variance

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Variable Overhead Variances: Columnar Approach

Actual VO

VO Rate x
Actual Hours

Spending
Variance

VO Rate x
Standard Hours

Efficiency Variance

Total Variance

3. Target Costing
Target
Costing
Market share
desired

a top-down approach
conducted during new
product planning

Target costing = Target price

target profit

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Chapter 9

The End

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