SOAL LATIHAN UTS AKUNTANSI BIAYA II

Oleh Muhammad Irvan Paleva

(Diambil dari Soal UAS Akuntansi Biaya 2018)

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SOAL FLEXIBLE BUDGET
(Dikutip dari Horngren, Datar and Rajan. 2015. Cost Accounting: A Managerial Emphasis 15 th
edition. England: Pearson tanpa perubahan)
Bank Management Printers, Inc., produces luxury checkbooks with three checks and stubs per page.
Each checkbook is designed for an individual customer and is ordered through the customer’s bank.
The company’s operating budget for September 2014 included these data:
Number of checkbooks 15,000
Selling price per book $ 20
Variable cost per book $ 8
Fixed costs for the month $145,000
The actual results for September 2014 were as follows:
Number of checkbooks produced and sold 12,000
Average selling price per book $ 21
Variable cost per book $ 7
Fixed costs for the month $150,000
The executive vice president of the company observed that the operating income for September was
much lower than anticipated, despite a higher-than-budgeted selling price and a lower-than-budgeted
variable cost per unit. As the company’s management accountant, you have been asked to provide
explanations for the disappointing September results.
Bank Management develops its flexible budget on the basis of budgeted per-output-unit revenue and
per-output-unit variable costs without detailed analysis of budgeted inputs.
1. Prepare a static-budget-based variance analysis of the September performance.
2. Prepare a flexible-budget-based variance analysis of the September performance.
3. Why might Bank Management find the flexible-budget-based variance analysis more informative
than the static-budget-based variance analysis? Explain your answer

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SOAL STANDARD COSTING
PT Amengangi Jaman Now merupakan perusahaan manufaktur yang bergerak di produksi kopi
bubuk. Perusahaan tersebut menggunakan anggaran fleksibel (flexible budget) dalam
penganggarannya. Berikut data biaya standar untuk memproduksi 1 sachet kopi bubuk.
Komponen Harga per unit (Rp) Unit Harga Total (Rp)
Materials 50/gram 20 gram 1.000
Labour 100/menit 2 menit 200
Factory Overhead 70/menit 3 menit 600
Total 1.800

Perusahaan menggunakan metode rata-rata tertimbang (weighted average) dalam proses produksinya.
Berikut laporan biaya produksi parsial (partial cost of production report) sampai akhir 31 Januari
2018.
Materials Labour FOH Unit (sachet)
Work in process, Jan. 1 1.000
Started 4.000
5.000
Transferred to finished goods 3.000
Work in process, Jan. 31 100% 90% 90% 2.000
5.000
Cost per unit Unit Total Cost
Materials 51.000/kg 102 kg 5.202.000
Labour 6.200/jam 175 jam 1.085.000
Factory Overhead 4.100/jam 260 jam 1.066.000
7.353.000

Pada tanggal 2 Januari 2018, perusahaan membeli 150 kg biji kopi. Tarif biaya overhead tetap 25%
dari tarif biaya overhead. Jam normal untuk biaya overhead pabrik adalah 300 jam. Seluruh varians
ditutup ke akun/perkiraan harga pokok produksi.
Pada bulan Februari, tidak ada pembelian bahan baku maupun produksi. Pada bulan Februari, tercatat
penjualan kopi bubuk sebanyak 1.000 sachet (1 sachet = 50 gram) seharga Rp2.500,00.
1. Hitunglah varians bahan baku yang terdiri atas:
a. varians harga beli bahan baku (materials purchase price variance),
b. varians harga bahan baku yang digunakan (materials price usage variance),
c. varians kuantitas/efisiensi material (materials quantity variance), dan
d. varians persediaan bahan baku (materials inventory variance).
2. Hitunglah varians upah tenaga kerja (labour rate variance) dan varians efisiensi tenaga kerja
(labour efficiency variance).
3. Hitunglah varians biaya overhead pabrik yang terdiri atas:
a. varians biaya overhead total (total FOH variance),
b. varians terkendali (controllable variance),
c. varians volume (volume variance),
d. varians pengeluaran (spending variance),
e. varians efisiensi biaya overhead variabel (variable FOH efficiency variance),
f. varians efisiensi biaya overhead tetap (fixed FOH efficiency variance), dan
g. varians waktu menganggur (idle variance).
4. Buatlah ayat jurnal untuk mencatat pembelian dan penggunaan bahan baku dengan tiga metode
yang Saudara ketahui.
5. Buatlah ayat jurnal untuk mencatat pembebanan dan pembayaran upah tenaga kerja.
6. Buatlah ayat jurnal untuk mencatat pembebanan dan penggunaan biaya overhead pabrik.

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