Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT.

MAJU JAYA untuk tahun 2013

COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
total 800,000,000
PRODUCT AA PRODUCT BB
Direct material per unit Rp 2,000 4,000
direct labor per jam Rp 2,000 3,000
Direct labor hour per unit jam 2 3
production a year-unit 10,000 20,000
Sales estimated 100% 10,000 16,000
SALES PRICE RP 40,000 60,000
HITUNG:
MENURUT ABC DAN TRADITIONAL COSTING
1 COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
2 LABA / RUGI AA dan BB dan perbandingan labanya.
3 DISTORSI BIAYA antara ABC System dan Traditional Based Costing System
COST DRIVER CONSUMPTION
AA BB
300 700
600 1,400
1,000 4,000
80%
COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
ACTIVITY BASED COSTING (ABC)
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
800,000,000
AA
ABC
Direct material 20,000,000
direct labor 40,000,000
FOH:
1. Material handling 30,000,000
2. machine setup 120,000,000
3. general overhead 60,000,000
Total FOH TOTAL FOH = 210,000,000
TOTAL PRODUCTION COST 270,000,000
COST PER UNIT RP. 27,000
SALES AA( RP) 40,000 10,000 400,000,000
BB (RP) 60,000 16,000
COGS AA RP. 270,000,000
BB RP.
TOTAL COST OF GOODS SOLD __________________
GROSS PROFIT 130,000,000
GROSS PROFIT MARGIN 0.325
FOH/ COST DRIVER rp TOTAL
100,000
200,000
60,000
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
70,000,000 100,000,000
280,000,000 400,000,000
240,000,000 300,000,000
590,000,000 800,000,000
850,000,000 1,120,000,000
42,500
960,000,000
1,360,000,000
680,000,000
__________________ 950,000,000
280,000,000 410,000,000
0.292 0.3015
TRADITIONAL COSTING
AA
Direct material 20,000,000
direct labor 40,000,000
FOH:
Berdasar ton materials:
FOH RATE PER TM = 800000000 / 1000 = 800,000
FOH applied AA dan BB 240,000,000
TOTAL PRODUCTION COST 300,000,000
COST PER UNIT 30,000
SALES AA RP 400,000,000
BB RP
COGS RP 300,000,000
GROSS PROFIT TRADITIONAL 100,000,000
ABC 130,000,000
SELISIH / DISTORSI (30,000,000)
FOH TOTAL APPLIED:
TRADITIONAL 240,000,000
ABC 210,000,000
SELISIH / DISTORSI 30,000,000
GROSS PROFIT MARGIN TBC 0.250
GROSS PROFIT MARGIN ABC 0.325
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
-
-
560,000,000 800,000,000
820,000,000 1,120,000,000
41,000
960,000,000
1,360,000,000
656,000,000 956,000,000
304,000,000 404,000,000
280,000,000 410,000,000
24,000,000 (6,000,000)
448,000,000 688,000,000
472,000,000 682,000,000
(24,000,000) 6,000,000
0.317
0.292
Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
PRODUCT A PRODUCT B
Direct material per unit Rp 2,000 4,000
direct labor per jam Rp 2,000 3,000
Direct labor hour per unit jam 2 3
production a year-unit 10,000 20,000
Sales estimated JAN 2013 20% 2,000 2,000
SALES PRICE 40,000 60,000
HITUNG:
MENURUT ABC DAN TRADITIONAL COSTING
1 COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar Ton Material untuk menentukan tarif FOH)
2 LABA / RUGI AA dan BB dan perbandingan labanya.
3 DISTORSI BIAYA antara ABC System dan Traditional System.
COST DRIVER CONSUMPTION
AA BB
300 700
600 1,400
1,000 4,000
10%
COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar Ton Material untuk menentukan tarif FOH)
ACTIVITY BASED COSTING (ABC)
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS FOH/ COST DRIVER
Material handling 100,000,000 Ton materials 1,000 100,000
Machine Setup 400,000,000 Setup hours 2,000 200,000
General Overhead 300,000,000 Machine hours 5,000 60,000
800,000,000
AA BB
ABC
Direct material 20,000,000 80,000,000
direct labor 40,000,000 180,000,000
FOH:
1. Material handling 30,000,000 70,000,000
2. machine setup 120,000,000 280,000,000
3. general overhead 60,000,000 240,000,000
Total FOH TOTAL FOH = 210,000,000 590,000,000
TOTAL PRODUCTION COST 270,000,000 850,000,000
COST PER UNIT RP. 27,000 42,500
SALES AA( RP) 40,000 2,000 80,000,000
BB (RP) 60,000 2,000 120,000,000
COGS AA RP. 54,000,000
BB RP. 85,000,000
TOTAL COST OF GOODS SOLD __________________ __________________
GROSS PROFIT 26,000,000 35,000,000
TOTAL
100,000,000
220,000,000
-
100,000,000
400,000,000
300,000,000
800,000,000
1,120,000,000
200,000,000
139,000,000
61,000,000
TRADITIONAL COSTING
AA BB
Direct material 20,000,000 80,000,000
direct labor 40,000,000 180,000,000
FOH:
Berdasar machine hours
FOH RATE PER MH =800000000 / 1000 = 800,000
FOH applied AA dan BB 240,000,000 560,000,000
TOTAL PRODUCTION COST 300,000,000 820,000,000
COST PER UNIT 30,000 41,000
SALES AA 2000 X 40.000 RP 80,000,000
BB 2.000X60.000 RP 120,000,000
COGS RP 60,000,000 82,000,000
GROSS PROFIT TRADITIONAL 20,000,000 38,000,000
ABC 26,000,000 35,000,000
SELISIH (6,000,000) 3,000,000
FOH TOTAL APPLIED:
TRADITIONAL 48,000,000 56,000,000
ABC 42,000,000 59,000,000
SELISIH 6,000,000 (3,000,000)
100,000,000
220,000,000
-
-
800,000,000
1,120,000,000
200,000,000
142,000,000
58,000,000
61,000,000
(3,000,000)
104,000,000
101,000,000
3,000,000
Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
total 800,000,000
PRODUCT AA PRODUCT BB
Direct material per unit Rp 2,000 4,000
direct labor per jam Rp 2,000 3,000
Direct labor hour per unit jam 2 3
production a year-unit 10,000 20,000
Sales estimated 5,000 12,000
SALES PRICE RP 40,000 60,000
HITUNG:
MENURUT ABC DAN TRADITIONAL COSTING
1 COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
2 LABA / RUGI AA dan BB dan perbandingan labanya.
3 DISTORSI BIAYA antara ABC System dan Traditional Based Costing System
COST DRIVER CONSUMPTION
AA BB
300 700
600 1,400
1,000 4,000
COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
ACTIVITY BASED COSTING (ABC)
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
800,000,000
AA
ABC
Direct material 20,000,000
direct labor 40,000,000
FOH:
1. Material handling 30,000,000
2. machine setup 120,000,000
3. general overhead 60,000,000
Total FOH TOTAL FOH = 210,000,000
TOTAL PRODUCTION COST 270,000,000
COST PER UNIT RP. 27,000
SALES AA( RP) 40,000 5,000 200,000,000
BB (RP) 60,000 12,000
COGS AA RP. 135,000,000
BB RP.
TOTAL COST OF GOODS SOLD __________________
GROSS PROFIT 65,000,000
GROSS PROFIT MARGIN 0.325
FOH/ COST DRIVER rp TOTAL
100,000
200,000
60,000
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
70,000,000 100,000,000
280,000,000 400,000,000
240,000,000 300,000,000
590,000,000 800,000,000
850,000,000 1,120,000,000
42,500
720,000,000
920,000,000
510,000,000
__________________ 645,000,000
210,000,000 275,000,000
0.292 0.2989
TRADITIONAL COSTING
AA
Direct material 20,000,000
direct labor 40,000,000
FOH:
Berdasar ton materials:
FOH RATE PER TM = 800000000 / 1000 = 800,000
FOH applied AA dan BB 240,000,000
TOTAL PRODUCTION COST 300,000,000
COST PER UNIT 30,000
SALES AA RP 200,000,000
BB RP
COGS RP 150,000,000
GROSS PROFIT TRADITIONAL 50,000,000
ABC 65,000,000
SELISIH / DISTORSI (15,000,000)
FOH TOTAL APPLIED:
TRADITIONAL 120,000,000
ABC 105,000,000
SELISIH / DISTORSI 15,000,000
GROSS PROFIT MARGIN TBC 0.250
GROSS PROFIT MARGIN ABC 0.325
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
-
-
560,000,000 800,000,000
820,000,000 1,120,000,000
41,000
720,000,000
920,000,000
492,000,000 642,000,000
228,000,000 278,000,000
210,000,000 275,000,000
18,000,000 3,000,000
336,000,000 456,000,000
354,000,000 459,000,000
(18,000,000) (3,000,000)
0.317
0.292
Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
total 800,000,000
PRODUCT AA PRODUCT BB
Direct material per unit Rp 2,000 4,000
direct labor per jam Rp 2,000 3,000
Direct labor hour per unit jam 2 3
production a year-unit 10,000 20,000
Sales estimated JAN 2013 2,000 4,000
SALES PRICE RP 40,000 60,000
HITUNG:
MENURUT ABC DAN TRADITIONAL COSTING
1 COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
2 LABA / RUGI AA dan BB dan perbandingan labanya.
3 DISTORSI BIAYA antara ABC System dan Traditional Based Costing System
COST DRIVER CONSUMPTION
AA BB
300 700
600 1,400
1,000 4,000
COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)
ACTIVITY BASED COSTING (ABC)
COST POOLS FOH Rp COST DRIVERS EST COST DRIVERS
Material handling 100,000,000 Ton materials 1,000
Machine Setup 400,000,000 Setup hours 2,000
General Overhead 300,000,000 Machine hours 5,000
800,000,000
AA
ABC
Direct material 20,000,000
direct labor 40,000,000
FOH:
1. Material handling 30,000,000
2. machine setup 120,000,000
3. general overhead 60,000,000
Total FOH TOTAL FOH = 210,000,000
TOTAL PRODUCTION COST 270,000,000
COST PER UNIT RP. 27,000
SALES AA( RP) 40,000 2,000 80,000,000
BB (RP) 60,000 4,000
COGS AA RP. 54,000,000
BB RP.
TOTAL COST OF GOODS SOLD __________________
GROSS PROFIT 26,000,000
GROSS PROFIT MARGIN 0.325
FOH/ COST DRIVER rpTOTAL
100,000
200,000
60,000
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
70,000,000 100,000,000
280,000,000 400,000,000
240,000,000 300,000,000
590,000,000 800,000,000
850,000,000 1,120,000,000
42,500
240,000,000
320,000,000
170,000,000
__________________ 224,000,000
70,000,000 96,000,000
0.292 0.3000
TRADITIONAL COSTING
AA
Direct material 20,000,000
direct labor 40,000,000
FOH:
Berdasar machine hours
FOH RATE PER MH = 800000000 / 1000 = 800,000
FOH applied AA dan BB 240,000,000
TOTAL PRODUCTION COST 300,000,000
COST PER UNIT 30,000
SALES AA 2000 X 40.000 RP 80,000,000
BB 4.000X60.000 RP
COGS RP 60,000,000
GROSS PROFIT TRADITIONAL 20,000,000
ABC 26,000,000
SELISIH (6,000,000)
FOH TOTAL APPLIED:
TRADITIONAL 48,000,000
ABC 42,000,000
SELISIH 6,000,000
20% X 30.000.000
BB
80,000,000 100,000,000
180,000,000 220,000,000
-
-
560,000,000 800,000,000
820,000,000 1,120,000,000
41,000
240,000,000
320,000,000
164,000,000 224,000,000
76,000,000 96,000,000
70,000,000 96,000,000
6,000,000 -
112,000,000 160,000,000
118,000,000 160,000,000
(6,000,000) -
20% X 30.000.000