Académique Documents
Professionnel Documents
Culture Documents
Don R. Hansen
Maryanne M. Mowen
PPT 8 -1
Anggaran Berdasarkan
Fungsi dan Aktivitas
PPT 8 -2
Control
Pengawasan Aktivitas Aktual
Perbandingan
Aktivitas Aktual dengan yang
Telah Direncanakan
Respoms
Investigation
Corrective action
PPT 8 -3
Purposes of Budgeting
It forces managers to plan.
It provides information that can be used to improve
decision making.
It provides a standard for performance evaluation.
It improves communication and coordination.
PPT 8 -4
Master Budget
A master budget can be divided into operating and
financial budgets.
Operating budgets describe the income-generating
activities of a firm: sales, production, and finished goods
inventories.
Financial budgets detail the inflows and outflows of cash
and the overall financial position.
PPT 8 -6
PPT 8 -7
Units
Unit selling price
Year
2,000
6,000
6,000
2,000
16,000
x $0.70
x $0.70
x $0.80
x $0.80
x $0.75
$1,400
=====
$4,200
=====
$4,800
=====
$1,600
=====
$12,000
======
PPT 8 -8
Year
2,000
6,000
6,000
2,000
16,000
500
500
100
100
100
2,500
6,500
6,100
2,100
16,100
(500)
(500)
(100)
(100)
6,000
====
5,600
====
2,000
====
16,000
=====
Sales (Schedule 1)
Desired ending inventory
Total needs
Units to be produced
2,400
====
PPT 8 -9
1
Units to be produced (2)
2,400
Direct materials per unit
x 26
Production needs
62,400
Desired ending inventory 8,000
Total needs
70,400
Less: Beginning inventory (5,000)
Direct materials to
be purchased
65,400
Cost per pound
x$0.01
Total purchase cost
$654
2
3
6,400
5,600
x 26
x 26
156,000 145,600
8,000
5,000
164,000 150,600
(8,000) (8,000)
4
Year
2,000 16,000
x 26
x 26
52,000 416,000
5,000
5,000
57,000 421,000
(5,000) (5,000)
156,000
x $0.01
$1,560
52,000 416,000
x $0.01 x $0.01
$520 $4,160
142,600
x $0.01
$1,426
PPT 8 -10
________________Quarter____________
1
Year
2,400
6,000
5,600
2,000
16,000
x 0.015
x 0.015
x 0.015
x 0.015
x 0.015
36
90
84
30
240
x $10
x $10
x $10
x $10
x $10
$360
$900
$840
$300
$2,400
PPT 8 -11
Year
36
90
84
30
240
x $8
x $8
x $8
x $8
x $8
$720
$672
$240
$1,920
320
320
320
320
1,280
$608
$1,040
$992
$560
$3,200
$0.26
0.15
Overhead:
Variable (0.015 hr. @ $8)
Fixed (0.015 hr. @ $5.33*)
Total unit cost
*$1,280/240 = $5.33
Units
0.12
0.08
$0.61
Unit
CostsTotal
$4,160
2,400
3,200
$9,760
55
$9,815
(61)
$9,754
PPT 8 -16
$x,xxx
x,xxx
Cash available
$x,xxx
x,xxx
x,xxx
$x,xxx
x,xxx
x,xxx
x,xxx
$x,xxx
PPT 8 -17
PPT 8 -19
Quarter1
Cash sales
Received on
account from:
Quarter 4, 2000
300,000
Quarter 1, 2001
490,000
Quarter 2, 2001
Quarter 3, 2001
Quarter 4, 2001
Total cash receipts
210,000
1,470,000630,000
1,680,000720,000
560,000
$1,490,000 $3,780,000$4,710,000$2,080,000
PPT 8 -21
Quarter1
Quarter 2
Quarter 3
Quarter 4
$523
$1,248
$1,141
$416
100
131
312
285
$623
$1,379
$1,453
$701
PPT 8 -22
Cash Disbursements
____________
1
23
______Quarter__________________
4
$523$1,248
$1,141$416
100131
312285
Direct labor
360900
840300
Overhead
408840
792360
150350
365150
------
---650
Income taxes
Equipment
Total disbursements
600
---
$2,141$3,469
---
---
$3,450$2,161
========
========
PPT 8 -23
______Quarter_______________
23
4Year
$ 986$
120
2,080 12,060
$1,610 $3,949$4,872
$3,066$12,180
$2,141 $3,469$3,450
$2,161$11,221
100
100
100
100
100
$2,241 $3,569$3,550
$2,261$11,321
$ 805$
Add: Borrowings
700 ---
Less: Repayments
--- (300)
---
(18)
--- ---
700
(400)---
(700)
( 36)
--$ 905$
======
859
(54)
905
PPT 8 -24
$12,000
(9,754)
$ 2,246
(1,075)
$ 1,171
(54)
$ 1,117
(650)
$ 467
======
PPT 8 -25
300
50
55
$ 525
$ 2,500
9,000
$7,525
(4,500)
7,000
=====
PPT 8 -26
$ 100
Stockholders equity:
Common stock, no par
Retained earnings
Total stockholders equity
Total liabilities and stockholders equity
$ 600
6,825
7,425
$7,525
=====
PPT 8 -27
905
Accounts receivable
240
50
61
$1,256
$2,500
$ 9,600
$7,996
(5,360)
6,740
=====
PPT 8 -28
$ 104
Stockholders equity:
Common stock, no par
Retained earnings
Total stockholders equity
Total liabilities and stockholders equity
$ 600
7,292
7,892
$7,996
=====
PPT 8 -29
PPT 8 -30
PPT 8 -31
BudgetedVariance
3,0002,400
$ 927.3$ 624.0
600 F
====
====
$303.3 U
450.0360.0
90.0 U
80.072.0
8.0 U
220.0168.0
52.0 U
40.048.0
(8.0)F
Supervision
90.0100.0
(10.0)F
Depreciation
200.0200.0
0.0
Overhead:
Variable:
Supplies
Indirect labor
Power
Fixed:
Rent
Total
======
30.0
20.0
10.0 U
$2,037.3$1,592.0
=====
$445.3 U
======
PPT 8 -32
Cost
3,0003,600
$ 780$ 936
450540
90108
210252
60
72
$1,590$1,908
$ 100$ 100
200200
$ 320$ 320
$1,910$2,228
PPT 8 -33
Variance
3,0003,000
----- ====
========
Production costs:
Direct materials
Direct labor
$ 927.3$ 780.0
$ 147.3 U
450.0450.0
0.0
80.090.0
(10.0)F
220.0210.0
10.0 U
Variable overhead:
Supplies
Indirect labor
Power
40.0
60.0 (20.0)
$1,717.3$1,590.0
$ 127.3 U
Supervision
$90.0$100.0
$(10.0)F
Depreciation
200.0200.0
0.0
Fixed overhead:
Rent
30.0
20.0
10.0
$ 320.0$ 320.0
$0.0
$2,037.3$1,910.0
=====
$ 127.3 U
======
PPT 8 -34
Activity-Based Budgeting
Activity flexible
budgeting is the
prediction of what
activity costs will be as
activity output changes.
PPT 8 -36
Variable10,00020,000
Direct materials
---$10 $100,000$200,000
Direct labor
---8
Maintenance
80,000160,000
$ 20,0003
50,00080,000
Machining
15,0001
25,00035,000
Inspections
120,000---
120,000120,000
50,000---
50,00050,000
Setups
Purchasing
Total
=======
======= ==========
PPT 8 -37
Level of Activity
Variable10,00020,000
Direct materials
---$10 $100,000$200,000
Direct labor
---
Subtotal
==
80,000 160,000
$0$18 $180,000$360,000
===
Variable8,000 16,000
$20,000$5.50$64,000
$108,000
47,000
$35,000$7.50$95,000
====
$155,000
PPT 8 -38
Variable25
$80,000$2,100$132,500
Setups
Subtotal
30
--- 1,800
45,000
$80,000$3,900$177,500
$143,000
54,000
$197,000====== =====
Variable
15,000
25,000
$211,000$1 $226,000$236,000
=======
=======
==
$678,000$948,000
PPT 8 -39
Budgeted Costs
Budget Variance
$101,000
$100,000
Direct labor
80,000
80,000
---
Maintenance
55,000
64,000
9,000 F
Machining
29,000
31,000
2,000 F
Inspections
125,500
132,500
7,000 F
46,500
45,000
1,500 U
220,000
226,000
6,000 F
$657,000
=======
$678,500
=======
$21,500 F
======
Setups
Purchasing
Total
$1,000 U
PPT 8 -40
Actual Cost
Budgeted Cost
Variance
$ 82,000
$ 80,000
$2,000 U
43,500
52,500
9,000 F
$125,500
=======
$132,500
=======
$7,000 F
=====
Inspection:
Fixed
Variable
Total
PPT 8 -41
End of Chapter 8
PPT 8 -42