Alokasi Biaya Berbasis Aktivitas

Activity-Based Costing
[Biaya Berbasis Aktivitas]
Drs.Djoni T,MSc,Ak - Activity based Costing
Tujuan
Tujuan Pengajaran
Pengajaran
1. Mengenal tiga metode alokasi biaya
overhead
2. Penerapan metode single rate.
3. Penerapan metode multiple rate.
4. Penerapan metode Aktivitas.
Drs.Djoni T,MSc,Ak - Activity

based Costing
Metode
Metode alokasi
alokasi biaya
biaya Produk
Produk
Plantwide Overhead Rate
Single Rate
Multiple Department Rates

Department
Department
Activity
Activity
based Costing
P
R
O
D
U
K
Single
Single Plantwide
Plantwide Factory
Factory
Overhead
Overhead Rate
Rate
[Metode
[Metode tarif
tarif tunggal]
tunggal]

based Costing
Menghitung
Menghitung tarif
tarif tunggal
tunggal
Total Budget Biaya overhead
Total Kapasitas normal
$1,600,000
20,000 jam kerja
$80 per jam

=
kerja

based Costing
Alokasi
Alokasi Single
Single Plantwide
Plantwide
Factory
Factory Overhead
Overhead
DELUX:
$80 per dlh x 10 direct labor hours = $800
STANDAR:
$80 per dlh x 10 direct labor hours = $800

based Costing
Keuntungan
Keuntungan single
single rate
rate adalah
adalah
mudah
mudah // sederhana
sederhana dan
dan murah
murah

based Costing
Biaya
Biaya overhead
overhead Multi
Multi
Departemen
Departemen

based Costing
Single
Single Plantwide
Plantwide Rate
Rate
Plantwide
Plantwide factory
factory
overhead
overhead
Plantwide rate
Products
based Costing
Tarif
Tarif Multiple
Multiple Department
Department
Biaya
Biaya Overhead
Overhead
[PERSIAPAN]
[PERSIAPAN]
A
A
Biaya
Biaya Overhead
Overhead
[FINISHING]
[FINISHING]
BB
Tarif BOP Dep. B
Tarif BOP Dep.A
Produk
based Costing
alokasi
alokasi baiaya
baiaya overhead
overhead departemen
departemen
B.O.P Depertemen A:
$1,030,000
10,000 direct jam kerja
= $103 per j.kerja
B.O.P Departemen B:
$570,000
10,000 direct jam kerja
= $57 per j.kerja

based Costing
ALOKASI
ALOKASI BIAYA
BIAYAOVERHEAD
OVERHEAD
DEPARTEMEN
DEPARTEMEN
DELUX:
Dep. A: $103 x 8 dlh =
Dep. B: $57 x 2 dlh =
$824
114 $938
STANDAR:
Dep. A: $103 x 2 dlh =
Dep. B: $57 x 8 dlh =
$206
456 $662

based Costing
Multiple
Multiple Production
Production Department
Department
Rate
Rate Method
MethodRuiz
Ruiz Company
Company
Biaya
Biaya Dep.
Dep.
A
A
$1,030,000
$1,030,000
$103 x 8 jam
Biaya
Biaya Dep.
Dep.
BB
$570,000
$570,000
$57 x 2 jam
$938 per unitDrs.Djoni T,MSc,Ak - Activity

based Costing
Penyimpangan
Penyimpangan Biaya
Biaya diantara
diantara kedua
kedua
metode
metode
Biaya Overhead per unit Produk
DELUX
STANDAR
Tarif Tunggal
$800
800

based Costing
Tarif Multi Dep

$938
662
Distorsi
Distorsi /penyimpangan
/penyimpangan alokasi
alokasi biaya
biaya
Metode
Metode tarif
tarif tunggal
tunggal melakukan
melakukan
alokasi
alokasi secara
secara merata
merata untuk
untuk
produk
produk yang
yang komplek
komplek dengan
dengan
yang
yang sederhana.
sederhana.

based Costing
Activity-Based
Costing
[[Alokasi
Alokasi biaya
biaya berbasis
berbasis aktivitas]
aktivitas]
Activity-based costing akan mengubah
cara alokasi biaya overhead
Ketika menganalisis aktivitas akan
didapatkan aktivitas yang tidak efisien
dan dapat dieliminasi sehingga
mengurangi biaya.
ABC dpt digunakan utk mengambil
keputusan tetapi tidak digunakan untuk
menilai persediaan.
based Costing
Multiple
Multiple Production
Department
Factory Overhead
Factory Overhead
PERSIAPAN
FINISHING
Production Department Rates
Products
based Costing
ALOKASI
ALOKASI BIAYA
BIAYA MENURUT
MENURUT
KONSEP
KONSEP AKTIVITAS
AKTIVITAS
Activitas
Activitas
Activitas
Activitas
Activitas
Activitas
TARIP PER STUAN AKTIVITAS
Products
based Costing
Activitas
Activitas
METODE
METODE :: BERBASIS
BERBASISAKTIVITAS
AKTIVITAS
JENIS AKTIVITAS
Sparepart
Assembling
Setup
Quality control
Engineering
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
JML.AKTIVITAS

based Costing
TARIF
Activity-Based
Costing Method
Method
JENIS AKTIVITAS
Sparepart
Assembling
Setup
Quality control
Engineering
Total
Sparepart :
Snowmobile
Lawnmower
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
JML.AKTIVITAS
10,000 dlh
10,000 dlh
120 setups
104 inspts.
16 changes
TARIF
=
$53
=
$7
= $4,000
= $3,000
= $13,000
DL Hours Tarif
Total
Cost
Drivers
Cost
Drivers
8,000
$53
$424,000
2,000
53
106,000
10,000
$530,000

based Costing
Activity-Based
Costing Method
Method
JENIS AKTIVITAS
Sparepart
Assembling
Setup
Quality control
Engineering
Total
Assembling:
Snowmobile
Lawnmower
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
DL Hours
2,000
8,000
10,000
JML.AKTIVITAS
10,000 dlh
10,000 dlh
120 setups
104 inspts.
16 changes
Tarif
$7
7

based Costing
TARIF
=
$53
=
$7
= $4,000
= $3,000
= $13,000
Total
$14,000
56,000
$70,000
Activity-Based
Costing Method
Method
Fabrication
Assembly
Setup
Quality control
Engineering
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
Setup:
Snowmobile
Lawnmower
Total
Setups
100
20
120
JENIS AKTIVITAS
JML.AKTIVITAS
10,000 dlh
10,000 dlh
120 setups
104 inspts.
16 changes
Tarif
$4,000
4,000

based Costing
TARIF
=
$53
=
$7
= $4,000
= $3,000
= $13,000
Total
$400,000
80,000
$480,000
Activity-Based
Costing Method
Method
JENIS AKTIVITAS
Fabrication
Assembly
Setup
Quality control
Engineering
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
Quality Control:
Snowmobile
Lawnmower
Total
JML.AKTIVITAS
10,000 dlh
10,000 dlh
120 setups
104 inspts.
16 changes
Inspts. Tarif
100
$3,000
4
3,000
104

based Costing
TARIF
=
$53
=
$7
= $4,000
= $3,000
= $13,000
Total
$300,000
12,000
$312,000
Activity-Based
Costing Method
Method
JENIS AKTIVITAS
Fabrication
Assembly
Setup
Quality control
Engineering
Total
Engineering:
Snowmobile
Lawnmower
Total
BIAYA
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
JML.AKTIVITAS
10,000 dlh
10,000 dlh
120 setups
104 inspts.
16 changes
Changes
Tarif
12
$13,000
4
13,000
16

based Costing
TARIF
=
$53
=
$7
= $4,000
= $3,000
= $13,000
Total
$156,000
52,000
$208,000
Activity-Based
Costing Method
Method
IKHTISAR ALOKASI BIAYA:
Activity
DELUX STANDAR
Sparepart
Assembling
Setup
Quality control
Engineering
Total
Budgeted units
Cost per unit
$ 424,000
14,000
400,000
300,000
156,000
$1,294,000
1,000
$1,294
Drs.Djoni T,MSc,Ak - Activity based Costing
$106,000
56,000
80,000
12,000
52,000
$306,000
1,000
$306
Total
$ 530,000
70,000
480,000
312,000
208,000
$1,600,000
Activity-Based
Costing Method
MethodRuiz
Ruiz Company
Company
Sparepart
$530,000
Assembli
$70,000
Setup
$480,000
$53 per
jam
$7 per
jam
$4,000
per setup
Quality
Control
$312,000
$3,000 per
inspeksi
$1,294 per unit Drs.Djoni T,MSc,Ak $306

- Activity per unit
based Costing
Engineering
$208,000
$13,000 per
paket
Biaya aktivitas untuk biaya

Marketing dan Administratif
Kegiatan marketing dan adminstratif:
1. Post-sale technical support
2. Order writing
3. Promotional support
4. Order entry
5. Customer return processing
6. Shipping document preparation
7. Shipping and handling
8. Field service
based Costing
BIAYA
BIAYA AKTIVITAS
AKTIVITAS di
di PERUSAHAAN
PERUSAHAAN JASA
JASA
R.S WALUYAActivity-Based Costing
Pendaftaran
$180 per daftar
Foto Rontgen
$320 per gambar
Kamar operasi
$200 per jam operasi
Lab Pathologi
$120 per pemeriksaan
Perawatan
$150 per hari

based Costing
P
A
S
I
E
N
Alokasi
Alokasi biaya
biaya kepada
kepada pasien
pasien
Name: GANDA SUBAGJA
Pemakaian
Aktivitas
Tarif
Total
Aktivitas
Aktivitas Biaya
x $180 = $ 180
Pendaftaran
1 daftar
x 320 =
Rontgen
2 gambar
640
x 200 =
Operasi
4 jam
800
Lab Pathologi
1 spemeriksa x 120 =
120
x 150 = 1,050
Perawatan
7 hari
Total Biaya yang doialokasikan --------------- $2,790

based Costing
SELESAI
SELESAI
LIHAT TUGAS 7 . >>>>

based Costing
TUGAS 7
Percetakan Merdeka memutuskan untuk menerapkan sistem biaya
aktivitas didalam
menghitung harga pokok produksi pesanan yang dikerjakannya.
Jenis keperluan
Biaya itu
Kapasitas dalam satu bulan
Untuk
aktivitas
Aktivitas
produksi
manajemen
telah
membuat
budget
Biaya overhead dengan
Persiapan
Rp.
1.800 Jam
Kerja
pendekatan
aktivitas sbb:
naskah
18.000.000
300 X set-up
Set-up
Rp.
4.800.000 lembar
mesin
12.000.000 12.000 exemplar (paket)
Diminta
:
Printing
Rp.
[a]Kompilasi
Hitunglah14.400.000
harga pokok pesanan No. 1102 dan no.
Rp.
pesanan mengkonsumsi
sbb:
24.000.000
Pesanan
Pesanan No.1103
Bahan langsung
Tenaga kerja
langsung
Aktivitas:
Naskah
Setup
No.1102
Rp. 15.600.000
Rp. 3.120.000
20 jam
kerja
60 setup
900.000
lembar
1.000
paket
1103 jika kedua
Rp. 16.575.000
Rp. 3.315.000
90 jam kerja
50 set-up
492.000 lembar
1.500 paket
[b] Hitung kembali

Harga pokok produksi Pesanan No.11002 dan No.113
Printing
dengan
asumsi Kompilasi
Biaya overhead dialokasikan menggunakan tarif tunggal
dengan pemicu
biaya jumlah exemplar (paket)
Drs.Djoni T,MSc,Ak
Activity menurut anda lebih baik [c] Dari kedua hasil perhitungan
, mana -yang
based Costing
jelaskan alasannya.

Alokasi Biaya Berbasis Aktivitas

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Alokasi Biaya Berbasis Aktivitas

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Activity-Based Costing

[Biaya Berbasis Aktivitas]

Drs.Djoni T,MSc,Ak - Activity based Costing

Drs.Djoni T,MSc,Ak - Activity

Multiple Department Rates

Drs.Djoni T,MSc,Ak - Activity

$80 per jam

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Tarif BOP Dep.A

= $103 per j.kerja

= $57 per j.kerja

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

$938 per unitDrs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Tarif Multi Dep

Drs.Djoni T,MSc,Ak - Activity

Production Department Rates

TARIP PER STUAN AKTIVITAS

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity

Drs.Djoni T,MSc,Ak - Activity based Costing

$1,294 per unit Drs.Djoni T,MSc,Ak $306

Biaya aktivitas untuk biaya

$180 per daftar

$320 per gambar

$200 per jam operasi

$120 per pemeriksaan

$150 per hari

Drs.Djoni T,MSc,Ak - Activity

LIHAT TUGAS 7 . >>>>

1103 jika kedua

[b] Hitung kembali

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