Post on 06-Jul-2015
description
CHAPTER 14
Simulation of Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Implementing Corporate Cost Allocations
Management CAI (Consumer Appliances, Inc.) mengelompokkan biaya berdasarkan pada level dibawah ini :
1. Corporate Cost memiliki tiga klasifikasi utama yaitu :
a. Treasury Cost
$ 900.000 dari biaya yang dikeluarkan untuk perakitan peralatan baru di dua divisi . Pada divisi kulkas, biaya perakitan peralatan baru $ 5.200.000 dan pada divisi pengering pakaian $ 3.800.000.
b. Human resource management cost
Biaya perekrutan dan pelatihan karyawan yang berkelanjutan dan pengembangan, $ 1.600.000 .
c. Corporate administration cost
Eksekutif , sewa , dan administrasi umum biaya, $ 5.400.000
2. Division Cost - Setiap divisi memiliki dua kategori yaitu biaya langsung ( bahan baku langsung dan tenaga kerja manufaktur langsung ) dan tujuh kelompok biaya tidak langsung contohnya adalah pada lima kegiatan pada kelompok biaya pertama mencakup desain , setup, manufaktur, distribusi , dan administrasi . Satu kelompokl biaya untuk mengumpulkan biaya fasilitas , dan satu kelompok biaya untuk perusahaan dialokasikan pada biaya treasury .
1. Corporate Cost
Treasury $ 900,000
Human resources $1,600,000
Administration $5,400,000
1a. Treasury Cost
Refrigerator Division:
$900,000 × ($5,200,000 ÷ $9,000,000) = $520,000
Clothes Dryer Division:
$900,000 × ($3,800,000 ÷ $9,000,000) = $380,000
Treasury costs: $900,000
Refrigerator divison = $ 5,200,000
Clothes dryer division = $ 3,800,000
Treasury
cost
The cost of new
assembly equipmentTotal cost of new
assembly equipment
1b. Human Resource Management Cost
Refrigerator Division:
$1,600,000 × ($44,000,000 ÷ $,80,000,000) = $880,000
Clothes Dryer Division:
$1,600,000 × ($36,000,000 ÷ $80,000,000) = $720,000
Human resource management costs: $1,600,000
Refrigerator divison = $ 44,000,000
Clothes dryer division = $ 36,000,000
Human resource
management costTotal salary and labor
costs
salary and labor
costs
1c. Corporate Administration Cost
Refrigerator Division:
$5,400,000 × ($1,000,000 ÷ $ 1,800,000) = $3,000,000
Clothes Dryer Division:
$5,400,000 × ($800,000 ÷ $1,800,000) = $2,400,000
Corporate administration costs: $ 5,400,000
Refrigerator divison = $ 1,000,000
Clothes dryer division = $ 800,000
Corporate
administration costDivision administration
cost
Total division
administration cost
Cost Allocation andCosting Systems Example
refrigerator clothes dryer
Treasury costs:
$900,000 $520,000 $380,000
Human resources costs:
$1,600,000 $880,000 $720,000
Corporate administration cost
$5,400,000 $3,000,000 $2,400,00
Total allocated to divisions $4,400,000 $3,500,000
2.Division Cost
Customer cost-profitability
Analisis customer-profitability distribusieceran Spring. Harga jual pada bentuk iniadalah $14.40 tiap case (24 botol). Biayapenuh tiap botol adalah $12 per case, jikatiap case dijual dengan harga eceran, Springakan menerima gross margin (laba kotor)$2.40 tiap case.
Customer-revenue analysis
Customer
A B G J
Case terjual 42000 33000 2900 2500
Harga jual $14.40 $14.40 $14.40 $14.40
Harga diskon $0.96 $0.24 $1.20 $0.00
Harga faktur $13.44 $14.16 $13.20 $14.40
Pendapatan $564480 $467280 $38280 $36000
Customer-cost analysisSpring mengidentifikasikan 5 kategori dari biaya tidak langsungpada hirarki biaya pelanggannya:
Customer output unit level-costs – biaya aktivitas untuk menjualtiap case pada seorang pelanggan.
Customer batch-level costs – biaya aktivitas yang berhubungandengan grup unit (case) terjual pada pelanggan (contoh: biayayang timbul pada proses memesan atau saat melakukanpengiriman).
Customer sustaining costs – biaya aktivitas yang mendukungindividu pelanggan (contoh: biaya mengunjungi pelanggan ataubiaya tampil pada sites pelanggan)
Distribution-channel costs – biaya aktivitas yang berhubungandengan sumber distribusi tertentu daripada tiap unit produk, sejumlah produk ataupun pelanggan tertentu (contoh: gajimanajer distibutor eceran Spring)
Corporate-sustaining costs – biaya aktivitas yang tidak dapatdilacak pada pelanggan individu atau distributor (contoh: biayatop-management atau general-administrations)
Customer-level costs
Activity area Cost driver and rateCost –hierarchy
category
Producthandling
$0.50
Per case sold Customer output-unit-levelcosts
Order taking $100 Per purchaseorder
Customer batch-level costs
Delivery vehicles
$2 Per delivery mile traveled
Customer batch-level costs
Rush deliveries $300 Per expedited delivery
Customer batch-level costs
Visits tocustomers
$80 Per sales visit Customer sustaining costs
CUSTOMER
A B G J
Number of purchase orders30 25 15 10
Number of deliveries 60 30 20 15
Miles traveled per deliveries5 12 20 6
Number of rush deliveries1 0 2 0
Number of visits to customers6 5 4 3
CUSTOMER
A B G J
Revenue at list price: $14.40 x cases sold$604800 $475200 $41760 $36000
Price discount: price discount x cases sold 40320 7920 3480 0
Revenue (at actual price)$564480 $467280 $38280 $36000
Cost of goods sold: $12.00 x cases sold 504000 396000 34800 30000
Gross margin $60480 $71280 $3480 $6000
Customer-level operating costs
product handling: $0.50 x cases sold 21000 16500 1450 1250
order taking: $100 x number of purchase orders
3000 2500 1500 1000
delivery vehicle: $2 x (miles travelled x number deliveries)
600 720 800 180
rush deliveries: $300 x number of rush deliveries
300 0 600 0
visit to customers: $80 x number of visits to customers
480 400 320 240
Total customer-level operating costs 25380 20120 4670 2670
Customer-level operating income$35180 $51180 $(1190) $3330
Customer-Profitability ProfilesProfitability profiles menyediakan alat yang bergunabagi manajer.
Contohnya :
Presenting Profitability Analysis
Ada dua cara yang digunakan, yaitu :
1. Bar Chart of Customer-Level Operating Income
2. The Whale Curve of Cumulative Profitability
Bar Chart of Customer Level Operating Income
The Whale Curve of Cumulative Profitability
Using the Five-Step Decision-Making Process to Manage Customer Profitability
1. Identifikasi masalah dan ketidakpastian
2. Informasi yang relevan
3. Prediksi di masa yang akan datang
4. Membuat keputusan dari beberapa alternatif pilihan yang tersedia
5. Mengimplementasikan keputusan dan mengevaluasinya
Spring’s Market
Grosir
Budget : 80% cases
Actual : 84% cases
Eceran
Budget : 20% cases
Actual : 16% cases
= Actual profitability – budgeted amount
disusun berdasarkan suatu tingkatkapasitas tertentu.
= Actual result – Jumlah Flexible budget berdasarkan output aktual
pada periode anggaran
= flexible budget – static budget
= budgeted margin contribution –budgeted sales
= budgeted contribution margin – static budget
Overview of variances for Spring’s distribution
TERIMA KASIH