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