Cost ABC & ABM

7/23/2019 Cost ABC & ABM

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Cost

KELO1

Anggota:1. Dewantara G. (11)2. Iqbal Irnaldo (19)3. Id!"ar A#!r $a% (21)

&. $!'an Dar#awan (3&). ant'a '*+*r (3)



L E A R N I N GO B J E C T

1

A C T I V I T Y B A S E D C O S T I N G A N D

A C T I V I T Y B A S E D M A N A G E M EN T



UNDERCOSTING AND OVERCOST

-,nder-ot!ng

eb*a" /rod*+ #eng"a!l+an *#ber da''ang leb!" ban'a+ teta/! 0*tr* #e#!l!+! b!a'a/er *n!t 'ang renda".

-Oer-ot!ngeb*a" /rod*+ #eng"a!l+an *#ber da'a'ang leb!" +e-!l teta/! 0*tr* #e#!l!+! b!a'a/er *n!t 'ang t!ngg!.



ILUSTRASI:

ag!"an !a'a Ma+an ata Peanan

D!+a4 Iren4 dan P*tr!

Pesanan Dika $14

Pesanan Iren 30

Pesanan Putri 16

Total $60

era/a b!a'a rata5rata /er orang6



78 3 ; 72

D!+a dan P*tr!overcosting

Irenundercosting

VARIABEL COST – UNDERCOSTING/OVERCOSTING?



AKIBAT – UNDERCOSTING & OVERCOSTINGPADA PERUSAHAAN

- ,nder-ot!ng Mengala#! +er*g!an /ada /en0*alan #e+!ter+ean /en0*alann'a #eng*nt*ng+an. Kared!#*ng+!n+an /en0*alan tb #eng"a!l+an

/enda/atan 'ang leb!" ed!+!t d!band!ng b!a'a*#ber da'a 'ang d!g*na+an.

- Oer-ot!ngMeneta/+an "arga 'ang terlal* t!ngg!

e"!ngga +e"!langan /anga /aar d!reb*t



PROSES PERANCANGAN,PRODUKSI, DAN DISTRIBUSI

- Peran-angan et!a/ ta"*n o'ota #e#!nta bebera/a #od!%+a! ata 0en!ban nor#al dan ban !nter#ed!ate. De/ Dea!n r!dgetone#eran-ang -eta+an dan /e!%+a! /roe 'ang d!b*t*"+an('a!t*4 r!n-!an o/era! #an*<a+t*r)

-Pe#b*atan

an d!b*at4 d!elea!+an4 d!ber!"+an4 dan d!!n/e+!.

- Peng!r!#anan 'ang tela" elea! d!b*at +e#*d!an d!+e#a dan d!+!r!# +

o'ota.



KERJASAMA:

an =or#al ; 7 2

an Inter#ed!ate ; !da+

an =or#al ; 7 >

an Inter#ed!ate ; 799.8

PESAI



SISTEM KALKULASI BIAYA SEDERHPADA PERUSAHAAN

r!dgetone #e#/rod*+! 2 0en! ban:an nor#al (=)

an +*al!ta bag*?!nter#ed!ate (I).

r!dgetone #engg*na+an #etode !ngle !nd!re--ot rate

0ob -ot!ng 'te#.,n!t: >4 (=) dan 24 (I).

EP 1D!+eta"*!:



Ban Normal (NB)Direct materials $1,520,0

Direct m!" la#or 00,0

Total %irect costs $2,320,0

D!re-t -ot /er *n!t: 724324 >4 ; 72

EP 2Meng"!t*ng D!re-t @ot



Ban Interme%iate

Direct materials $ &20,00

Direct m!" la#or 260,00

Total %irect costs $1,10,00

D!re-t -ot /er *n!t: 7141>4 24 ; 7



EP 3Me#!l!" Daar Alo+a! !a'a 'ang A+anD!g*na+an

All Indirect Costs$2,900,000

All Indirect Costs$2,900,000

50,000 DirectMn!"ct!rin#%or&'o!rs

50,000 Direct

Mn!"ct!rin#%or&'o!rs

INDI(ECT&COST)O

INDI(ECT

COST&AOCATIONBASE

$5* +er DirectMn!"ct!rin#

%or&'o!r



EP &Meng!dent!%+a! Ind!re-t @ot 'ang er+a!tan dengan Daar Alo+a! !a'a

Karena "an'a #engg*na+an at* daar alo+a! b!a'a. r!dge

#engelo#/o++an e#*a !nd!re-t -ot +e dala# at* /ool b!a'oer"ead.

EP Meng"!t*ng ar!< /er ,n!t

All Ind!re-t @ot : D!re-t Man*<a-t*r!ng Labor o*r; 6

$2,900,000 50,000 - $5*



EP 8Meng"!t*ng Ind!re-t @ot 'ang D!alo+a!+an +eProd*+

Indirect Costs

Direct Costs

Indirect Costs

Direct Costs

COST OB.ECTBn Nor/l dnBn Inter/edite

DI(ECTCOSTS

DirectMterils

DirectMterils

DirectMn!"ct!rin#

%or

DirectMn!"ct!rin#

%or



r!dgetone #e#b*t*"+an:an =or#al ; 384 d!re-t #an*<a-t*r!ng

labor5"o*r

an Inter#ed!ate ;1&4 d!re-t #an*<a-t*r!nlabor5"o*r.

era/a !nd!re-t -ot 'ang a+an d!alo+a!+,nt*+ #a!ng5#a!ng6

an =or#al: 384 7> ;724>>4

an Inter#ed!ate: 1&4 7> ;7>124



era/a otal !a'an'a6(D!re-t B Allo-ated Ind!re-t @ot)

D!re-t -ot 724324 BAllo-ated -ot 724>>4 ; 7&4&>4

era/a -ot /er *n!t6

7&4&>4 >4 ; 7.1

era/a otal !(D!re-t B Allo-ated Ind

D!re-t -ot 7141>4-ot 7>124 ; 7

era/a -ot /e

7149924 24

A= =O$MAL A= I=E$M



an =or#al d!0*al dengan "arga /er *n!t 78 danban !nter#ed!atedengan "arga 71&2 /er *n!t.

Normal Interme%iate

'eenue $60"00 $142"00

ost 55"10 &&"60 Income $ 4"&0 $ 42"40

*ar!in "2+ 2&"&+



B R I D G E S T O N ED E C I S I O N - M A K

P R O C E S S



EP 1Ident!%+a! Maala"

P!"a+ #ana0e#en r!dgetone #*la! #en'el!d!+! #enga/a b!aban nor#al ebear 7.1 #a!" leb!" t!ngg! d!band!ng /ea!ng 'a+n! M!-"el!n 'ang "an'a #e#ato+ "arga d! 73.



EP 2Anal!! In<or#a! 'ang Ada

Pen0elaan 'ang #*ng+!n adala" ba"wa te+nolog! dan /roeerta d!tr!b*! 'ang d!tera/+an r!dgetone t!da+ e%!en.

=a#*n anal!! leb!" lan0*t #en*n0*++an ba"wa !ne%!en! b*+an alaann'a. ebab r!dgetone elal* #e#te+nolog!n'a4 ela!n !t* r!dgetone tela" ber/engala#an ela#ta"*n *nt*+ #end!tr!b*!+an ban nor#aln'a.

D! !! la!n4 #ana0e#en #a!" rag* dengan +e#a#/*an #e#b*at dan #end!tr!b*!+an ban !nter#ed!ate +aren

tergolong ban 0en! bar* 'ang d!/rod*+!. Normal Interme%iate 'eenue $60"00 $142"00

ost 55"10 &&"60

Income $ 4"&0 $ 42"40

*ar!in "2+ 2&"&+



EP 2 (lan0*tan...)

Mana0e#en #eraa b!ng*ng +arena #ar0!n *nt*+ ban nor#aedang+an *nt*+ ban !nter#ed!ate t!ngg! /ada"al /er*a"aber/engala#an dala# #e#b*at dan #end!tr!b*!+an ban nor#

Ke#*ng+!nann'a:

an =or#al ; Oer-ot!ng.an Inter#ed!ate ; ,nder-ot!ng.

Normal Interme%iate

'eenue $60"00 $142"00

ost 55"10 &&"60

Income $ 4"&0 $ 42"40

*ar!in "2+ 2&"&+



EP 3Me#b*at Pred!+! Maa De/an

P!"a+ #ana0e#en r!dgetone angat 'a+!n dengan +ea+*ratan

+arena b!a'a5 b!a'a tereb*t da/at d!tel**r!. =a#*n4 #ana0e#'a+!n tentang +ea+*ratan !te# +al+*la! b!a'a dala# #eng"!tda'a t!da+ lang*ng 'ang d!g*na+an ole" t!a/ 0en! ban.

Mana0e#en t!da+ !ng!n +et!da+/at!an /ada Indirect Cos#e#/engar*"! /enent*an Cost Per Unit dar! ban nor#al da/era!ngan dengan /ea!ng e0en! e"!ngga nant!n'a #en

+er*g!an d! #aa de/an



EP &Me#b*at Ke/*t*an

Ata daar /red!+! b!a'a dan #e#/ert!#bang+an baga!#

M!-"el!n a+an #ere/on4 /!"a+ #ana0e#en r!dgetone "ar*+e/*t*an.

- A/a+a" "ar* teta/ #elan0*t+an +ontra+ dengan /!"a+ o'ota- era/a "arga 'ang "ar* d!tawar+an /ada /!"a+ o'ota6- Ata* alternat!< 'ang la!nC

EP Mela+ana+an Ke/*t*an4 Eal*a! K!ner0a4 dan e'ang Lal*

!+a r!dgetone #e#*t*+an teta/ be+er0a a#a dengan o

#ana0e#en "ar* e-ara ber+ala ter* #e#band!ng+an antara

dan Predicted Cost-n'a4 agar +eala"an d! #aa lal* 'a+n! /enb!a a ber* a undercostin overcostin rod*+ t!da+ ter ad! la !.

Cost ABC & ABM

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