STANDARD COSTINGSTANDARD COSTING

SETTING STANDARDS AND SETTING STANDARDS AND ANALYZING VARIANCESANALYZING VARIANCES

STANDARD COSTSTANDARD COST

Karakteristik :Karakteristik : a. Biaya yang telah ditentukan a. Biaya yang telah ditentukan

sebelumnyasebelumnya untuk memproduksi satu atau lebih unituntuk memproduksi satu atau lebih unit selama suatu periode tertentu.selama suatu periode tertentu. b. Memiliki 2 komponen,yaitu :b. Memiliki 2 komponen,yaitu : Physical standard (standar fisik=standarPhysical standard (standar fisik=standar input untuk per unit output)input untuk per unit output) Price standard (standard harga=standarPrice standard (standard harga=standar harga untuk per unit input) harga untuk per unit input)

Usefulness of Standard Usefulness of Standard Costs Costs

Establishing BudgetsEstablishing Budgets Controlling costs by motivating employees Controlling costs by motivating employees

and measuring operating efficiencies and measuring operating efficiencies Simplifying costing procedures and Simplifying costing procedures and

expediting cost reportsexpediting cost reports Assigning cost to materials, work in Assigning cost to materials, work in

process, and finished goods inventories.process, and finished goods inventories. Establishing contract bids and setting Establishing contract bids and setting

prices prices

Setting StandardsSetting Standards

Physical Standard, meliputi :Physical Standard, meliputi : Basic Standard dan Current StandardBasic Standard dan Current Standard

Basic Standard ( Standar Dasar ) :Basic Standard ( Standar Dasar ) : Tolok ukur yang digunakan untuk membandingkan kinerja Tolok ukur yang digunakan untuk membandingkan kinerja

yang diperkirakan dengan kinerja aktual.yang diperkirakan dengan kinerja aktual. Current Standard ( Standar Sekarang )Current Standard ( Standar Sekarang ) meliputi :meliputi : a. Expected Actual Standarda. Expected Actual Standard Standar yang paling mendekati dengan hasil aktualStandar yang paling mendekati dengan hasil aktual b. Normal Standardb. Normal Standard Standar dalam kondisi normal, menantang namun Standar dalam kondisi normal, menantang namun

dicapaidicapai

Setting StandardsSetting Standards

c. Theoretical Standardc. Theoretical Standard

Standard maksimum yang dicitaStandard maksimum yang dicita

-citakan untuk dicapai suatu saat -citakan untuk dicapai suatu saat nanti.nanti.

Determining Standard Cost Determining Standard Cost Variances Variances

Materials Standards & Variances, meliputi Materials Standards & Variances, meliputi Price standard, materials quantity dan usage Price standard, materials quantity dan usage

standard.standard. .. Price standard, dapat digunakan untuk :.. Price standard, dapat digunakan untuk : Memantau kinerja Dept. pembelian Memantau kinerja Dept. pembelian Mengukur dampak naik/turun harga thp.labaMengukur dampak naik/turun harga thp.laba

Price variances terjadi bila Actual price tidak sama Price variances terjadi bila Actual price tidak sama dengan Standard price. dengan Standard price.

Materials Standards and Materials Standards and VariancesVariances

Bila price variances dicatat saat pembelian Bila price variances dicatat saat pembelian material material materials purchase price variances.materials purchase price variances.

Note : Supaya dept. pembelian bertanggung Note : Supaya dept. pembelian bertanggung jawab atas hasil pembelian bahan bakunya maka jawab atas hasil pembelian bahan bakunya maka variances sebaiknya dicatat saat pembelian.variances sebaiknya dicatat saat pembelian.

Tapi bila price variances dicatat saat penggunaan Tapi bila price variances dicatat saat penggunaan

materials price usage variances materials price usage variances Figure 18-1 page 18-6 merupakan dasar bagi Figure 18-1 page 18-6 merupakan dasar bagi

perhitungan berikutnya.perhitungan berikutnya.

Materials Standards and Materials Standards and VarianceVariance

Materials Purchase Price Variance (MPPV)Materials Purchase Price Variance (MPPV) Q x UC = AmountQ x UC = Amount Actual Q Purchased 10.000 x 7.44(A) = 74.400Actual Q Purchased 10.000 x 7.44(A) = 74.400 Actual Q Purchased 10.000 x 7.50(S) = 75.000Actual Q Purchased 10.000 x 7.50(S) = 75.000 Materials Purchase Price Variance 10.000 x (0.6) = (600) Materials Purchase Price Variance 10.000 x (0.6) = (600)

FF

.. Materials Price Usage Variance (MPUV).. Materials Price Usage Variance (MPUV) Actual Q Used 9.500 x 7.44(A) = 70.680Actual Q Used 9.500 x 7.44(A) = 70.680 Actual Q Used 9.500 x 7.50(S) = 71.250Actual Q Used 9.500 x 7.50(S) = 71.250 Materials Price Usage Variance 9.500 x (0.6) = (570) Materials Price Usage Variance 9.500 x (0.6) = (570)

FF .. Materials Inventory Variance ( MIV) :.. Materials Inventory Variance ( MIV) :

Materials Standards and Materials Standards and VariancesVariances

.. Materials Inventory Variance (MIV).. Materials Inventory Variance (MIV) Q x UC = AmountQ x UC = Amount Actual Q Purchased 10.000 x 7.5(S) = 75.000Actual Q Purchased 10.000 x 7.5(S) = 75.000 Actual Q Used 9.500 x 7.5(S) = 71.250Actual Q Used 9.500 x 7.5(S) = 71.250 Materials Inventory V 500 x 7.5(S) = 3.750 UFMaterials Inventory V 500 x 7.5(S) = 3.750 UF

.. Materials Quantity/Usage Variance.. Materials Quantity/Usage Variance Actual Q Used 9.500 x 7.5(S) = 71.250Actual Q Used 9.500 x 7.5(S) = 71.250 Standard Q Allowed 9.336 x 7.5(S) = 70.020Standard Q Allowed 9.336 x 7.5(S) = 70.020 Materials Q Variance 164 x 7.5(S) = 1.230 UFMaterials Q Variance 164 x 7.5(S) = 1.230 UF

Labor Standards and Labor Standards and VariancesVariances

Labor Rate VarianceLabor Rate Variance Q UC AmountQ UC Amount Actual Hours Work 1.632 x 12.50(A) = 20.400Actual Hours Work 1.632 x 12.50(A) = 20.400 Actual Hours Work 1.632 x 12.00(S) = 19.584Actual Hours Work 1.632 x 12.00(S) = 19.584 Labor Rate Variance 1.642 x 0.5 = 816 UFLabor Rate Variance 1.642 x 0.5 = 816 UF

.. Labor Efficiency Variance.. Labor Efficiency Variance Actual Hours Work 1.632 x 12.00(S) = 19.584Actual Hours Work 1.632 x 12.00(S) = 19.584 Standard Hours Allowed1.504 x 12.00(S) = 18.048Standard Hours Allowed1.504 x 12.00(S) = 18.048 Labor Efficiency Variance 128 x 12.00(S) = 1.536 Labor Efficiency Variance 128 x 12.00(S) = 1.536

UFUF

Factory Overhead Standards Factory Overhead Standards and Variancesand Variances

Penentuan Tariff ( pada Kapasitas normal)Penentuan Tariff ( pada Kapasitas normal) Total Factory Overhead : Activity Total Factory Overhead : Activity Information :Information : Actual FOH 24.422Actual FOH 24.422 Standards Hours allowed for actual production (4.512 x 1/3 Standards Hours allowed for actual production (4.512 x 1/3

standard labor hour per unit) standard labor hour per unit) 1.5041.504

Actual direct labor hours used 1.632Actual direct labor hours used 1.632 .. Overall FOH Variances.. Overall FOH Variances Actual FOH 24.422Actual FOH 24.422 FOH chargeable to work in process standardFOH chargeable to work in process standard (1.504 standard hours allowed x $15 22.560(1.504 standard hours allowed x $15 22.560 Overall or net FOH Variance 1.862 UFOverall or net FOH Variance 1.862 UF

Factory Overhead Standards Factory Overhead Standards and Variances, 2-Variance and Variances, 2-Variance

MethodMethod Two-Variances Method :Two-Variances Method : Controllable VarianceControllable Variance Actual FOH …………………………. 24.422 Actual FOH …………………………. 24.422 Budget Allowance based on standards hours Budget Allowance based on standards hours

allowed :allowed : Variable FOH (1.504 SH)x$3 variable Variable FOH (1.504 SH)x$3 variable overhead rate 4.512overhead rate 4.512 Budget Fixed FOH 19.200Budget Fixed FOH 19.200 23.71223.712 CONTROLLABLE VARIANCE 710 UF CONTROLLABLE VARIANCE 710 UF

Factory Overhead Standards Factory Overhead Standards and Variances, 2-Variance and Variances, 2-Variance

MethodMethod Volume Variance :Volume Variance :

Budget allowance based on standard hour Budget allowance based on standard hour allowed 23.712allowed 23.712

FOH chargeable to work in process at FOH chargeable to work in process at standard (1.504 SH allowedx$15standard standard (1.504 SH allowedx$15standard overhead rate) 22.560overhead rate) 22.560

VOLUME VARIANCE 1.152 UF VOLUME VARIANCE 1.152 UF

Factory Overhead Standards Factory Overhead Standards and Variances, 3-Variance and Variances, 3-Variance

MethodMethod Spending VarianceSpending Variance

Actual FOH incurred 24.422Actual FOH incurred 24.422

Budget allowance based on actual hours :Budget allowance based on actual hours :

Variable overhead (1.632 AH x$3 variable Variable overhead (1.632 AH x$3 variable

overhead rate 4.896overhead rate 4.896

Budget fixed overhead 19.200Budget fixed overhead 19.200

24.09624.096

SPENDING VARIANCE 326 UFSPENDING VARIANCE 326 UF

Factory Overhead Standards Factory Overhead Standards and Variances, 3-Variance and Variances, 3-Variance

MethodMethod Variable Efficiency VarianceVariable Efficiency Variance

Budget allowance based on Actual Budget allowance based on Actual Hours worked Hours worked 24.09624.096

Budget allowance based on Standard Budget allowance based on Standard Hours allowed 23.712Hours allowed 23.712

VARIABLE EFFICIENCY VARIANCE 384 VARIABLE EFFICIENCY VARIANCE 384 UF UF

Factory Overhead Standards Factory Overhead Standards and Variances, 3-Variance and Variances, 3-Variance

MethodMethod Volume Variance $ 1.152 UFVolume Variance $ 1.152 UF

3-Variance Method :3-Variance Method :

Spending Variance 326 UFSpending Variance 326 UF

Variable Efficiency Variance 384 UFVariable Efficiency Variance 384 UF

Volume Variance 1.152 UFVolume Variance 1.152 UF

Total 1.862 UFTotal 1.862 UF