Analisi Dan Estimasi Biaya

8/19/2019 Analisi Dan Estimasi Biaya

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Cost Term,

Concepts, andClassifcations

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Learning Objectives

You should be able to: Identiy and eamples o each o the three

basic manuacturing cost categories!

"istinguish bet#een product costs and periodcosts and give eamples o each! $nderstand the di%erences bet#een variables

costs and fed costs! $nderstand the di%erences bet#een direct

and indirect costs!

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&rocess o 'anagement

Decision

MakingDirecting

ControlPlanning

Managers need cost information to

perform each of these functions.

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Cost Classifcations

Cost behavior meansho# a cost #ill reactto changes in the

level o businessactivity!

Total variable costschange #hen activity

changes! Total fed costs remain

unchanged #henactivity changes!

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Cost Classifcations

Cost behavior meansho# a cost #ill reactto changes in the

level o businessactivity!

Total variable costschange #hen activity

changes! Total fed costs remain

unchanged #henactivity changes!

Activities that

cause costs to be

incurred are called

cost drivers.

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Total (ariable Cost )ample

Your total long distance telephone bill isbased on ho# many minutes you tal*!

Minutes Talked

T o t a l L

o n g D i s t a n c e

T e l e

p h o n e B i l l

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(ariable Cost &er $nit)ample

Minutes Talked

r M i n u t e

T e l e p h

o n e " h a r g e

The cost per long distance minute tal*ed isconstant! +or eample, - cents per

minute!

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Total +ied Cost )ample

Your monthly basic telephone billprobably does not change #hen you

ma*e more local calls!

$umber o% Local "alls

t h l & B a s i c

T e l e p h o n e B i l l

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+ied Cost &er $nit )ample

$umber o% Local "alls

M o n t h l & B a s i c T e l e p h o

B i l l p e r L o c a l " a l l

The average cost per local call decreasesas more local calls are made!

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Cost Classifcations

Summary of Variable and Fied Cost !ehavior

Cost "n #otal Per $nit

#otal variable cost changes Variable cost per unit

Variable as activity level changes. remains the same over

%ide ranges of activity.

#otal fied cost remains Fied cost per unitFied the same even %hen the goes do%n as activity

activity level changes. level goes up.

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Cost .ehavior /uestion

Fixed costs are usually characterized by:

a. Unit costs that remain constant.

b. Total costs that increase as activity decreases.

c. Total costs that increase as activity increases.

d. Total costs that remain constant.

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Fixed costs are usually characterized by:

a. Unit costs that remain constant.

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Variable costs are usuallycharacterized by:

a. Unit costs that decrease as activity increases.

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Variable costs are usuallycharacterized by:

a. Unit costs that decrease as activity increases.

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Identiying Cost "rivers

Cost Driver &amples

Activity Cost Driver

Machining operations Machine hoursSetup Setup hours

Production scheduling Manufacturing orders

"nspection Pieces inspected

Purchasing Purchase ordersShop order handling Shop orders

Valve assembly support Customer re'uisitions

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"irect and Indirect Costs

"irect costs

Costs that can beeasily and

conveniently tracedto a product ordepartment!

)ample: cost o

paint in the paintdepartment o anautomobile assemblyplant!

Indirect costs

Costs that must beallocated in order to

be assigned to aproduct ordepartment!

)ample: cost o

national advertisingor an airline isindirect to aparticular 0ight!

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1 cost can be direct to the department,but indirect to units o productproduced in the department! )ample: department manager2s salary!

Tracing costs directly to departments orproducts acilitates responsibilityaccounting!

"irect and Indirect Costs

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'anuacturing Costs

!roduct

Manu%acturing

)*erhead

Direct

Material

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"irect 'aterial

&ample)

Steel used to

manufacture

the automobile.

(a% material that is used to make*

and can be conveniently

traced* to the finished product.

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All other manufacturing costs

'anuacturing Overhead

Materials used to support

the production process.&amples) lubricants andcleaning supplies used inan automobile assembly

plant.

Indirect

Material

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Cost of personnel %ho

do not %ork directly onthe product. &amples)maintenance %orkers* ,anitors and security

guards.

Indirect

Material

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&amples) depreciation

on plant and e'uipment*property taes*insurance* utilities*

overtime premium* andunavoidable idle time.

Indirect

Material

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Classifcations o Costs in'anuacturing Companies

"on*ersion

'anuacturing costs are otencombined as ollo#s:

DirectMaterial

DirectLabor

Manu%acturing)*erhead

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'anuacturing Cost +lo#s

Manufacturing

-verhead

(a% MaterialMaterial Purchases

Direct abor

Balance +heet "osts In*entories

Selling and

Administrative

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Manufacturing

-verhead

(a% Material

+ork in Process

Material Purchases

Direct abor

Selling and

Administrative

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Manufacturing

-verhead

(a% Material

+ork in Process

Finished

Material Purchases

Direct abor

Selling and

Administrative

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Income

+tatement

,-penses

Manufacturing

-verhead

(a% Material

+ork in Process

Finished

Cost of

/oodsSold

Material Purchases

Direct abor

Balane +heet "osts In*entories

Selling and

Administrative

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Manufacturing

-verhead

(a% Material

+ork in Process

Finished

Cost of

/oodsSold

Material Purchases

Direct abor

Income

+tatement

,-penses

Selling and

Administrative

Selling and

Administrative!eriod ,-penses

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Selling and

Administrative

Selling and

Manufacturing

-verhead

(a% Material

+ork in Process

Finished

Cost of

/oodsSold

Material Purchases

Direct abor

Income

+tatement

,-penses

Material* labor and

manufacturing

overhead costsremain in inventory

until the product is

sold* so they are

sometimes calledinventoriable costs.

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Manufacturing

-verhead

(a% Material

+ork in Process

Finished

Cost of

/oodsSold

Selling and

Administrative

Material Purchases

Direct abor

Income

+tatement,-penses

Selling and

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3chedule o Cost o 4oods'anuactured

et0s look at aSchedule of Cost of

/oods Manufactured for

(ingo Percussion "nstruments.

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(ingo Percussion "nstruments

Schedule of Cost of /oods Manufactured

(a% material used 123*2224

Direct labor 522*222

#otal manufacturing overhead 113*222

#otal manufacturing costs 652*2224

Add) +ork7in7process inventory* 8anuary 1 53*222 Subtotal 663*2224

Deduct) +ork7in7process inventory* December 91 92*222

Cost of goods manufactured 613*2224

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Computation of Cost of (a% Material $sed

(a%7material inventory* 8anuary 1 12*2224

Add) Purchases of ra% materials 122*222

(a% material available for use 112*222

Deduct) (a% material inventory* December 91 3*222

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"nclude all direct labor

costs incurred during the

current period.

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Computation of #otal Manufacturing -verhead

"ndirect material :*2224

"ndirect labor 1;*222 Depreciation on factory 32*222

Depreciation on e'uipment 52*222

$tilities 13*222

"nsurance 3*222

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!eginning %ork7in7process inventory is

carried over from the

prior period.

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&nding %ork7in7process inventory

contains the cost of unfinished

goods* and is reported in the current

assets section of the balance sheet.

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<o% let0s look at an income

statement for (ingo

Percussion "nstruments.

Income 3tatement or a'anuacturer

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Income 3tatement or a'anuacturer

"ncome StatementFor the =ear &nded December 91* 1>?>

Sales revenue ;22*2224

ess) Cost of goods sold 653*222

/ross margin 5;3*2224

Selling and administrative epenses 1;3*222

"ncome before taes 122*2224

"ncome ta epense 62*222

<et income @2*2224

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"ncome StatementFor the =ear &nded December 91* 1>?>

Sales revenue ;22*2224

ess) Cost of goods sold 653*222

/ross margin 5;3*2224

Selling and administrative epenses 1;3*222

"ncome before taes 122*2224

"ncome ta epense 62*222

<et income @2*2224

Income 3tatement or a'anuacturer(ingo Percussion "nstruments

Schedule of Cost of /oods Sold

For the =ear &nded December 91* 1>?>

Finished7goods inventory* 8an. 1 :2*2224

Add) Cost of goods manufactured 613*222

Cost of goods available for sale 6>3*222

Deduct Finished7goods inventory* Dec. 91 ;2*222

Cost of goods sold 653*2224

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)nd o Chapter 5

Analisi Dan Estimasi Biaya

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