TRADITIONAL COSTING

JAWABAN LATIHAN
AA
Direct material
direct labor
FOH:
Berdasar machine hours
FOH RATE PER MH =
FOH applied AA dan BB

2,000,000
4,000,000

800000000 / 1000 =

800,000
24,000,000

TOTAL PRODUCTION COST

COST PER UNIT
SALES AA
BB

RP
RP

COGS

RP
GROSS PROFIT
SELISIH

FOH TOTAL APPLIED:

TRADITIONAL
ABC

TRADITIONAL
ABC

30,000,000
30,000
32,000,000

24,000,000
8,000,000
10,400,000
(2,400,000)

19,200,000
16,800,000
SELISIH

2,400,000

BB
8,000,000
18,000,000

48,000,000
74,000,000
37,000

10,000,000
22,000,000
72,000,000
104,000,000

90,000,000
55,500,000

122,000,000
79,500,000

34,500,000
18,000,000

42,500,000
28,400,000

16,500,000

14,100,000

36,000,000
52,500,000

55,200,000
69,300,000

(16,500,000)

(14,100,000)

ACTIVITY BASED COSTING (ABC)

JAWABAN LATIHAN
COST POOLS
Material handling
Machine Setup
General Overhead

FOH Rp
100,000,000
400,000,000
300,000,000
800,000,000

COST DRIVERS
Ton materials
Setup hours
Machine hours

EST COST DRIVERS

1,000
2,000
5,000

JAWABAN
ABC
Direct material
direct labor
FOH:
1. Material handling
2. machine setup
3. general overhead

AA
2,000,000
4,000,000
3,000,000
12,000,000
6,000,000

Total FOH

SALES AA( RP)

BB (RP)

TOTAL FOH =
TOTAL PRODUCTION COST
COST PER UNIT
40,000
60,000

COGS AA
BB
TOTAL COST OF GOODS SOLD
GROSS PROFIT

21,000,000
RP.
800
1,500
RP.
RP.

27,000,000
27,000
32,000,000

21,600,000
__________________
10,400,000

FOH/ COST DRIVER

TOTAL
100,000
200,000
60,000

BB
8,000,000
18,000,000
6,000,000
28,000,000
36,000,000

10,000,000
22,000,000
9,000,000
40,000,000
42,000,000

70,000,000

91,000,000

96,000,000
48,000

123,000,000

90,000,000
122,000,000
72,000,000
__________________

93,600,000

18,000,000

28,400,000

LATIHAN
Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2011
COST POOLS
Material handling
Machine Setup
General Overhead

FOH Rp

COST DRIVERS
100,000,000 Ton materials
400,000,000 Setup hours
300,000,000 Machine hours
PRODUCT A

EST COST DRIVERS

1,000
2,000
5,000
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
10,000
20,000
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 JANUARI

AA
BB
30
60
60
140
100
600

1,000
800

tuk menentukan tarif FOH)

2,000
1,500

Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2011
COST POOLS
Material handling
Machine Setup
General Overhead

FOH Rp

COST DRIVERS
100,000,000 Ton materials
400,000,000 Setup hours
300,000,000 Machine hours
PRODUCT A

EST COST DRIVERS

1,000
2,000
5,000
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
10,000
20,000
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

tuk menentukan tarif FOH)

ACTIVITY BASED COSTING (ABC)

COST POOLS
Material handling
Machine Setup
General Overhead

FOH Rp
100,000,000
400,000,000
300,000,000
800,000,000

COST DRIVERS
Ton materials
Setup hours
Machine hours

EST COST DRIVERS

1,000
2,000
5,000

AA
ABC
Direct material
direct labor
FOH:
1. Material handling
2. machine setup
3. general overhead

20,000,000
40,000,000
30,000,000
120,000,000
60,000,000

Total FOH

SALES AA( RP)

BB (RP)

TOTAL FOH =
TOTAL PRODUCTION COST
COST PER UNIT
40,000
60,000

COGS AA
BB
TOTAL COST OF GOODS SOLD
GROSS PROFIT

210,000,000

RP.
10,000
20,000
RP.
RP.

270,000,000
27,000
400,000,000

270,000,000
__________________
130,000,000

FOH/ COST DRIVER

TOTAL
100,000
200,000
60,000

BB
80,000,000
180,000,000
70,000,000
280,000,000
240,000,000

100,000,000
220,000,000
100,000,000
400,000,000
300,000,000

590,000,000

800,000,000

850,000,000
42,500

1,120,000,000

1,200,000,000
1,600,000,000
850,000,000
__________________

1,120,000,000

350,000,000

480,000,000

TRADITIONAL COSTING
AA
Direct material
direct labor
FOH:
Berdasar machine hours
FOH RATE PER MH =
FOH applied AA dan BB

20,000,000
40,000,000

800000000 / 1000 =

800,000
240,000,000

TOTAL PRODUCTION COST

COST PER UNIT
SALES AA
BB

RP
RP

COGS

RP
GROSS PROFIT
SELISIH

FOH TOTAL APPLIED:

TRADITIONAL
ABC

TRADITIONAL
ABC

300,000,000
30,000
400,000,000

300,000,000
100,000,000
130,000,000
(30,000,000)

240,000,000
210,000,000
SELISIH

30,000,000

BB
80,000,000
180,000,000

560,000,000
820,000,000
41,000

100,000,000
220,000,000
800,000,000
1,120,000,000

1,200,000,000
820,000,000

1,600,000,000
1,120,000,000

380,000,000
350,000,000
30,000,000

480,000,000

560,000,000
590,000,000

800,000,000
800,000,000

(30,000,000)