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RIZKY LAZEDITYA

MUHAMMAD REZA ASSIDIQI


Akuntansi kelas f
CORNERSTONES
of Managerial Accounting, 5e
PILAR
Akuntansi manajerial,5e
CHAPTER 8:
ABSORPTION AND VARIABLE
COSTING, AND INVENTORY
MANAGEMENT
Cornerstones of Managerial
Accounting, 5e

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BAB 8:
PERHITUNGAN BIAYA ABSORPSI
DAN BIAYA VARIABEL,SERTA
MANAJEMEN PERSEDIAAN
Pilar Akuntansi Manajerial, 5e

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Learning Objectives
1. Explain the difference between absorption and
variable costing.
2. Prepare segmented income statements.
3. Discuss inventory management under the
economic order quantity and just-in-time (JIT)
models.

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Tujuan Pembelajaran
1. jelaskan perbedaan antara penyerapan dan
penetapan biaya variabel.
2. Siapkan laporan laba rugi segmen.
3. Bahas manajemen persediaan berdasarkan
kuantitas pesanan ekonomi dan model just-in-
time (JIT).

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Performance of Profit Centers:
Variable, Absorption Income Statements
 Many companies consist of separate business
units called profit centers.
 It is important for these companies to determine
both the overall performance of the business and
the performance of the individual profit centers.
 Must develop a segmented income statement for
each profit center.
 Two methods of computing income have been
developed:
 one based on variable costing and
 the other based on full or absorption costing.
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Kinerja Pusat Laba: Variabel, Laporan
Pendapatan Penyerapan
 Banyak perusahaan terdiri dari unit bisnis terpisah yang
disebut pusat keuntungan.
 Penting bagi perusahaan-perusahaan ini untuk
menentukan kinerja keseluruhan bisnis dan kinerja pusat
keuntungan individu.
 Harus mengembangkan laporan laba rugi tersegmentasi
untuk setiap pusat keuntungan.
 Dua metode penghitungan pendapatan telah
dikembangkan:
• satu berdasarkan variabel biaya dan
• yang lain berdasarkan biaya penuh atau penyerapan.

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Absorption Costing
 Absorption costing assigns all manufacturing
costs to the product.
 Direct materials, direct labor, variable overhead, and
fixed overhead define the cost of a product.
 Under this method, fixed overhead is assigned to
the product through the use of a predetermined
fixed overhead rate and is not expensed until the
product is sold.
 Fixed overhead is an inventoriable cost.

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Penyerapan Biaya
 Penyerapan biaya penyerapan memberikan semua biaya
produksi pada produk.
Bahan langsung, tenaga kerja langsung, overhead
variabel, dan biaya tetap menentukan biaya suatu produk.
 Dengan metode ini, overhead tetap diberikan ke produk
melalui penggunaan tarif overhead tetap yang telah
ditentukan dan tidak dibebankan sampai produk terjual.
Biaya overhead tetap merupakan biaya inventorible

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Variable Costing
 Variable costing stresses the difference between
fixed and variable manufacturing costs.
 Variable costing assigns only variable
manufacturing costs to the product; these costs
include direct materials, direct labor, and variable
overhead.
 Fixed overhead is treated as a period expense and is
excluded from the product cost.
 Under variable costing, fixed overhead of a period is
seen as expiring that period and is charged in total
against the revenues of the period. LO-1
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Biaya Variabel
 Variabel biaya menekankan perbedaan antara biaya
produksi tetap dan variabel.
 Biaya variabel hanya memberi variabel biaya produksi
pada produk; Biaya ini meliputi bahan langsung, tenaga
kerja langsung, dan overhead variabel.
 Biaya overhead tetap diperlakukan sebagai biaya periode
dan dikeluarkan dari biaya produk.
 Dengan biaya variabel, biaya overhead tetap suatu
periode dianggap berakhir pada periode tersebut dan
dibebankan seluruhnya terhadap pendapatan periode
berjalan

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Variable Costing
 Fixed overhead is treated as a period expense
and is excluded from the product cost.
 Under variable costing, fixed overhead of a
period is seen as expiring that period and is
charged in total against the revenues of the
period.

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Biaya variabel
 Biaya overhead tetap diperlakukan sebagai biaya
periode dan dikeluarkan dari biaya produk.
 Dengan biaya variabel, biaya overhead tetap
suatu periode dianggap berakhir pada periode
tersebut dan dibebankan seluruhnya terhadap
pendapatan periode berjalan

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Comparison of Variable and
Absorption Costing Methods

Generally accepted accounting principles (GAAP) require absorption costing for


external reporting. The Financial Accounting Standards Board (FASB), the
Internal Revenue Service (IRS), and other regulatory bodies do not accept
variable costing as a product-costing method for external reporting.
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Perbandingan Metode Penentuan Biaya
Variabel dan Absorpsi
Perhitungan biaya Perhitungan biaya
absorpsi variabel
Biaya produk Bahan baku langsung Bahan baku langsung
Tenaga kerja langsung Tenaga kerja langsung
Overhead variabel Overhead variabel
Overhead tetap
Biaya periode Beban penjualan Overhead tetap
Beban administrasi Beban penjualan
Beban administrasi

Prinsip akuntansi yang berlaku umum (GAAP) memerlukan biaya


penyerapan untuk pelaporan eksternal. Dewan Standar Akuntansi
Keuangan (FASB), Internal Revenue Service (IRS), dan badan pengatur
lainnya tidak menerima penetapan biaya variabel sebagai metode
penetapan biaya produk untuk pelaporan eksternal
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Inventory Valuation
 Inventory is valued at product or manufacturing
cost.
 Under absorption costing, that product cost
includes direct materials, direct labor, variable
overhead, and fixed overhead.
 Under variable costing, the product cost
includes only direct materials, direct labor, and
variable overhead.

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Penilaian Persediaan
 Persediaan dinilai berdasarkan biaya produk atau
manufaktur.
 Di bawah biaya penyerapan, biaya produk
meliputi bahan langsung, tenaga kerja langsung,
overhead variabel, dan overhead tetap.
 Dengan biaya variabel, biaya produk hanya
mencakup bahan langsung, tenaga kerja
langsung, dan overhead variabel.

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Cornerstone 8.1
Computing Inventory Cost
Under Absorption Costing

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Landasan 8.1
Komputasi Biaya Persediaan
Berdasarkan Biaya Penyerapan

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Cornerstone 8.1
Computing Inventory Cost
Under Absorption Costing (cont.)

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Landasan 8.1
Komputasi Biaya Persediaan Berdasarkan
Biaya Penyerapan (lanjutan)

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Cornerstone 8.2
Computing Inventory Cost
Under Variable Costing

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Cornerstone 8.2
Komputasi Biaya Persediaan
Berdasarkan Biaya Variabel

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Comparison of Variable and
Absorption Costing Methods

The only difference between the two approaches is the


treatment of fixed factory overhead. As a result, the unit
product cost under absorption costing is always greater
than the unit product cost under variable costing.
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Perbandingan Metode Penentuan Biaya
Variabel dan Absorpsi

Satu-satunya perbedaan antara kedua pendekatan tersebut adalah


perlakuan terhadap overhead pabrik tetap. Akibatnya, biaya unit produk di
bawah biaya penyerapan selalu lebih besar daripada biaya unit produk
dengan biaya variabel.

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Income Statements Using
Variable and Absorption Costing
 Because unit product costs are the basis for cost
of goods sold, the variable and absorption-
costing methods can lead to different operating
income figures.
 The difference arises because of the amount of
fixed overhead recognized as an expense under
the two methods.

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Laporan Laba Rugi yang Menggunakan
Variabel dan Penyerapan Biaya
 Karena biaya unit produk adalah dasar untuk
harga pokok penjualan, metode penetapan
variabel dan penyerapan dapat menyebabkan
angka pendapatan operasional yang berbeda.
 Perbedaannya timbul karena jumlah biaya
overhead tetap diakui sebagai biaya berdasarkan
dua metode tersebut.

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Cornerstone 8.3
Preparing An Absorption Costing
Income Statement

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Landasan 8.3
Mempersiapkan Laporan Laba Rugi
Penyerapan

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Cornerstone 8.4
Preparing a Variable-Costing
Income Statement

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Landasan 8.4
Mempersiapkan Laporan Laba Rugi
Variabel

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Production, Sales, and Income
Relationships

The relationship between variable-costing income and


absorption-costing income changes as the relationship
between production and sales changes.

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Hubungan Produksi, Penjualan, dan
Pendapatan
if The
1 Produksi > penjualan Laba absorpsi > laba variabel
2 Produksi < penjualan Laba absorpsi < laba variabel
3 Produksi = penjualan Laba absorpsi = laba variabel

Hubungan antara pendapatan variabel-biaya dan


pendapatan serapan-pendapatan berubah karena
hubungan antara perubahan produksi dan penjualan

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Evaluating Profit-Center
Managers
 The evaluation of managers is often tied to the
profitability of the units that they control.
 If income performance is expected to reflect
managerial performance, then managers have
the right to expect the following:
 As sales revenue increases from one period to the next,
all other things being equal, income should increase.
 As sales revenue decreases from one period to the
next, all other things being equal, income should
decrease.
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Mengevaluasi Manajer Pusat Laba
 Evaluasi manajer sering dikaitkan dengan
profitabilitas unit yang mereka kontrol.
 Jika kinerja pendapatan diharapkan
mencerminkan kinerja manajerial, maka manajer
berhak mengharapkan hal berikut:
oSeiring dengan kenaikan pendapatan penjualan
dari satu periode ke periode berikutnya, semua
hal lainnya sama, pendapatan harus meningkat
oKarena pendapatan penjualan menurun dari satu
periode ke periode berikutnya, semua hal lainnya
sama, pendapatan harus turun.
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Evaluating Profit-Center
Managers (cont.)
 As sales revenue remains unchanged from one
period to the next, all other things being equal,
income should remain unchanged.
 Variable costing ensures that the above
relationships hold; however, absorption costing
may not.

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Mengevaluasi Manajer Pusat
Laba(lanjutan)
 Karena pendapatan penjualan tidak berubah dari
satu periode ke periode berikutnya, semua hal
lainnya sama, pendapatan tetap tidak berubah.
 Biaya variabel memastikan bahwa hubungan di
atas terus; Namun, biaya penyerapan mungkin
tidak.

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Segmented Income Statements
Using Variable Costing
 Variable costing is useful in preparing segmented
income statements because it gives useful
information on variable and fixed expenses.
 A segment is a subunit of a company of sufficient
importance to warrant the production of performance
reports.
 Segments can be divisions, departments, product
lines, customer classes, and so on.
 In segmented income statements, fixed expenses are
broken down into two categories:
 direct fixed expenses and
 common fixed expenses. LO-2
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Laporan Laba Rugi Segmented Using
Variable Costing
 Pengambilan biaya variabel berguna untuk menyiapkan
laporan laba rugi segmen karena memberikan informasi
yang berguna mengenai variabel dan biaya tetap.
 adalah subunit dari perusahaan yang cukup penting untuk
menjamin produksi laporan kinerja.
 Segmen bisa berupa divisi, departemen, lini produk,
kelas pelanggan, dan sebagainya.
 Dalam laporan laba rugi tersegmentasi, biaya tetap dibagi
menjadi dua kategori:
o biaya tetap langsung dan
o biaya tetap biasa

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Direct Fixed Expenses
 Direct fixed expenses are fixed expenses that
are directly traceable to a segment.
 These are sometimes referred to as avoidable
fixed expenses or traceable fixed expenses
because they vanish if the segment is eliminated.
 For example, if the segments were sales regions, a
direct fixed expense for each region would be the rent
for the sales office.

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Beban Tetap Langsung

 Biaya tetap langsung adalah biaya tetap yang


dapat dilacak secara langsung ke suatu segmen.
 Ini kadang-kadang disebut sebagai biaya tetap
yang dapat dihindari atau biaya tetap yang dapat
dilacak karena hilang jika segmen tersebut
dieliminasi.
Misalnya, jika segmennya adalah daerah
penjualan, biaya tetap langsung untuk masing-
masing daerah adalah sewa untuk kantor
penjualan.
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Common Fixed Expenses
 Common fixed expenses are jointly caused by
two or more segments.
 These expenses persist even if one of the
segments to which they are common is
eliminated.
 For example, depreciation on the corporate
headquarters building or the salary of the CEO would
be a common fixed expense for most large companies.

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Beban Tetap Umum
 Biaya tetap umum bersama-sama disebabkan
oleh dua atau lebih segmen.
 Biaya ini tetap ada bahkan jika salah satu
segmen yang mereka umumkan dieliminasi.
Misalnya, depresiasi di gedung kantor pusat
perusahaan atau gaji CEO akan menjadi biaya
tetap biasa bagi kebanyakan perusahaan besar.

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Cornerstone 8.5
Preparing a Segmented Income
Statement

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Landasan 8.5
Menyiapkan Laporan Laba Rugi
Segmented

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Cornerstone 8.5
Preparing a Segmented Income
Statement (cont.)

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Landasan 8.5
Menyiapkan Laporan Laba Rugi
Segmented(lanjutan)

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Using Segmented Income Statements
to Make Decisions
You are the Financial Vice President for Folsom Company,
which sells three products, Alpha, Beta, and Gamma. You
have just received the income statement shown in Panel A
of the next slide. Clearly, Gamma is unprofitable. In fact,
the company is losing $13,740 a year on Gamma.

Should you drop Gamma? Will income go up if you do?

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Menggunakan Laporan Pendapatan Segmen
untuk Membuat Keputusan

Anda adalah Financial Vice President untuk Folsom


Company, yang menjual tiga produk, Alpha, Beta, dan
Gamma. Anda baru saja menerima laporan pendapatan
yang ditunjukkan pada Panel A pada slide berikutnya.
Jelas, Gamma tidak menguntungkan. Bahkan, perusahaan
tersebut kehilangan $ 13.740 per tahun untuk Gamma.

Haruskah kamu menjatuhkan Gamma? Akankah


pendapatan naik jika Anda melakukannya?

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Using Segmented Income Statements
to Make Decisions (cont.)
Take a closer look at the income statement. Notice that both the direct fixed
costs and the allocated common fixed costs are subtracted from each
segment’s contribution margin. This is misleading; it seems that dropping any
segment would result in losing the operating income associated with the
segment. However, if one segment is dropped, the allocated common fixed
costs will remain.
A more useful income statement is presented in Panel B of the next slide.
Here, the segment margin for all three products is positive, as is overall
income. While Gamma is not as profitable as Alpha and Beta, it is profitable.
Dropping Gamma will result in a decrease in operating income of $12,000,
the amount of the segment margin.
Separating the direct fixed costs from the common fixed costs, and
focusing on the segment margin, will give a truer picture of a
segment’s profitability.
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Menggunakan Laporan Pendapatan Segmen
untuk Membuat Keputusan(lanjutan)
Perhatikan lebih dekat pada laporan laba rugi. Perhatikan bahwa biaya
tetap langsung dan biaya tetap umum yang dialokasikan dikurangkan
dari margin kontribusi masing-masing segmen. Ini menyesatkan;
nampaknya penurunan segmen akan mengakibatkan hilangnya
pendapatan operasional yang terkait dengan segmen tersebut. Namun,
jika satu segmen dijatuhkan, biaya tetap tetap yang dialokasikan akan
tetap ada. Laporan pendapatan yang lebih bermanfaat disajikan di
Panel B pada slide berikutnya. Di sini, marjin segmen untuk ketiga
produk tersebut positif, seperti juga pendapatan keseluruhan.
Sedangkan Gamma tidak semudah Alpha dan Beta, itu
menguntungkan. Menjatuhkan Gamma akan mengakibatkan
penurunan pendapatan operasional sebesar $ 12.000, jumlah margin
segmen. Memisahkan biaya tetap langsung dari biaya tetap biasa, dan
memusatkan perhatian pada marjin segmen, akan memberikan
gambaran yang lebih benar mengenai profitabilitas suatu segmen.
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Comparison of Segmented
Income Statement With and Without
Allocated Common Fixed Expense

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Perbandingan Laporan Laba Rugi
Segmented Dengan dan Tanpa Alokasi
Beban Tetap Tetap

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Decision Making
for Inventory Management
 Inventory can definitely affect operating income.
 In addition to the product cost of inventory, there
are other types of costs that relate to inventories
of raw materials, work in process, and finished
goods.

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Pengambilan Keputusan untuk
Pengelolaan Persediaan
 Persediaan pasti bisa mempengaruhi
pendapatan operasional.
 Selain biaya persediaan produk, ada jenis biaya
lain yang terkait dengan persediaan bahan baku,
barang dalam proses, dan barang jadi.

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Inventory-Related Costs
 If the inventory is a material or good purchased
from an outside source, then these inventory-
related costs are known as ordering costs and
carrying costs.

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Biaya yang berhubungan dengan
persediaan
 Jika inventaris adalah barang atau barang yang
dibeli dari sumber luar, maka biaya terkait
persediaan ini dikenal dengan biaya pemesanan
dan biaya pengangkutan.

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Inventory-Related Costs
 If the material or good is produced internally, then
the costs are called setup costs and carrying
costs.
 Ordering costs are the costs of placing and receiving
an order.
 Carrying costs are the costs of keeping and storing
inventory.
 Stockout costs are the costs of not having a product
available when demanded by a customer or the cost of
not having a raw material available when needed for
production.
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Biaya yang berhubungan dengan
persediaan
• Jika bahan atau barang diproduksi secara internal, maka
biaya disebut biaya penyiapan dan biaya pengangkutan.
 Biaya pemesanan adalah biaya penempatan dan
penerimaan pesanan.
 Biaya tercatat adalah biaya penyimpanan dan
penyimpanan persediaan.
 Biaya persediaan adalah biaya untuk tidak memiliki
produk yang tersedia bila diminta oleh pelanggan atau
biaya untuk tidak memiliki bahan baku yang tersedia saat
dibutuhkan untuk produksi.

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Traditional Reasons
for Carrying Inventory

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Alasan Tradisional untuk Membawa
Persediaan

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Economic Order Quantity:
The Traditional Model
 Once a company decides to carry inventory, two
basic questions must be addressed:
 How much should be ordered?
 When should the order be placed?
 In choosing an order quantity, managers need to
be concerned only with ordering and carrying
costs.

LO-3
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Jumlah Kuantitas Ekonomi: Model
Tradisional
 Begitu perusahaan memutuskan untuk
melakukan inventarisasi, dua pertanyaan
mendasar harus ditangani:
Berapa yang harus dipesan?
Kapan pesanan harus ditempatkan?
 Dalam memilih jumlah pesanan, manajer perlu
memperhatikan hanya dengan memesan dan
membawa biaya.

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Economic Order Quantity:
The Traditional Model (cont.)
 The formulas for calculating these are as follows:

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Jumlah Kuantitas Ekonomi: Model
Tradisional(lanjutan)
 Rumus untuk menghitungnya adalah sebagai
berikut:

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Cornerstone 8.6
Calculating Ordering Cost, Carrying
Cost, and Total Inventory-Related Cost

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Landasan 8.6
Menghitung Biaya Pemesanan, Biaya
Operasional, dan Biaya Total Inventaris

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Cornerstone 8.6
Calculating Ordering Cost, Carrying
Cost, and Total Inventory-Related Cost

LO-3
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Landasan 8.6
Menghitung Biaya Pemesanan, Biaya
Operasional, dan Biaya Total Inventaris

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Average Inventory
 The average amount in inventory is the maximum
plus the minimum divided by two.
Average Inventory = (Max amount + Min amount)
2

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Inventaris rata-rata
 Jumlah rata-rata persediaan adalah maksimum
ditambah minimum dibagi dua. Inventaris rata-
rata = (jumlah maksimum + jumlah minimum)/2

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The Economic Order Quantity
 Maintaining an order quantity equal to the
average inventory may not be the best choice.
Some other order quantity may produce a lower
total cost.
 The objective is to find the order quantity that
minimizes the total cost.
 The number of units in the optimal size order
quantity is called the economic order quantity
(EOQ).
LO-3
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Kuantitas Pemesanan Ekonomi

 Mempertahankan jumlah pesanan sama dengan


persediaan rata-rata mungkin bukan pilihan
terbaik. Beberapa kuantitas pesanan lainnya
dapat menghasilkan biaya total yang lebih
rendah.
 Tujuannya adalah untuk menemukan jumlah
pesanan yang meminimalkan total biaya.
 Jumlah unit dalam jumlah pesanan ukuran
optimal disebut economic order quantity (EOQ).

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The Economic Order
Quantity (cont.)
 Since EOQ is the quantity that minimizes total
inventory-related costs, a formula for computing it
is:

LO-3
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Kuantitas Pemesanan Ekonomi(lanjutan)

 Karena EOQ adalah kuantitas yang


meminimalkan total biaya terkait persediaan,
formula untuk menghitungnya adalah:

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Cornerstone 8.7
Calculating Economic Order
Quantity (EOQ)

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Landasan 8.7
Menghitung Economic Order
Quantity (EOQ)

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Cornerstone 8.7
Calculating Economic Order
Quantity (EOQ)

LO-3
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Landasan 8.7
Menghitung Economic Order
Quantity (EOQ)

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Reorder Point
 Knowing when to place an order (or setup for
production) is also an essential part of any
inventory policy.
 The reorder point is the point in time when a
new order should be placed (or setup started).
 It is a function of the EOQ, the lead time, and the
rate at which inventory is used.
 Lead time is the time required to receive the economic
order quantity once an order is placed or a setup is
started.
LO-3
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Titik pemesanan
 Mengetahui kapan harus melakukan pemesanan (atau
setup untuk produksi) juga merupakan bagian penting
dari setiap kebijakan inventaris.
 Titik pemesanan ulang adalah titik waktu ketika pesanan
baru harus ditempatkan (atau pengaturan dimulai).
 Ini adalah fungsi dari EOQ, lead time, dan tingkat di
mana persediaan digunakan.
Waktu terpimpin adalah waktu yang dibutuhkan untuk
menerima kuantitas pesanan ekonomi begitu pesanan
dilakukan atau penyiapan dimulai.

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Reorder Point (cont.)
 Knowing the rate of usage and lead time allows
us to compute the reorder point that
accomplishes these objectives:

Reorder point = Rate of usage X Lead time

LO-3
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Titik pemesanan(lanjutan)
 Mengetahui tingkat penggunaan dan waktu
tunggu memungkinkan kita untuk menghitung titik
pemesanan ulang yang memenuhi tujuan ini:

Titik pemesanan = Tingkat penggunaan X waktu


terpimpin

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Cornerstone 8.8
Calculating The Reorder Point When
Usage Is Known with Certainty

LO-3
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Landasan 8.8
Menghitung Titik Reorder Bila
Penggunaan Dikenal dengan Kepastian

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Safety Stock
 Safety stock is extra inventory carried to serve
as insurance against changes in demand.
 Safety stock is computed by multiplying the lead
time by the difference between the maximum rate
of usage and the average rate of usage:

Safety stock = Maximum - Average x Lead time


daily usage daily usage

LO-3
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Persediaan keselamatan

 Stok keamanan adalah persediaan ekstra yang


dibawa untuk melayani sebagai jaminan terhadap
perubahan permintaan.
 Stok keselamatan dihitung dengan mengalikan
lead time dengan perbedaan antara tingkat
penggunaan maksimum dan tingkat penggunaan
rata-rata:
Safety stock = Maksimum - Rata-rata x
Penggunaan harian penggunaan sehari-hari

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Cornerstone 8.9
Calculating Safety Stock and
the Reorder Point with Safety Stock

LO-3
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Landasan 8.9
Menghitung Stok Keselamatan dan Titik
Reorder dengan Stok Keselamatan

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Economic Order Quantity and
Inventory Management
 The EOQ model is very useful in identifying the
optimal trade-off between inventory ordering
costs and carrying costs.
 It also is useful in helping to deal with uncertainty by
using safety stock.
 The historical importance of the EOQ model in
many American industries can be better
appreciated by understanding the nature of the
traditional manufacturing environment.

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Jumlah Kuantitas Ekonomi dan
Manajemen Inventaris
 Model EOQ sangat berguna dalam
mengidentifikasi trade-off optimal antara biaya
pemesanan persediaan dan biaya pengangkutan.
Hal ini juga berguna dalam membantu mengatasi
ketidakpastian dengan menggunakan safety
stock.
 Pentingnya sejarah model EOQ di banyak
industri Amerika dapat lebih dihargai dengan
memahami sifat lingkungan manufaktur
tradisional.
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Economic Order Quantity and
Inventory Management (cont.)
 This environment has been characterized by the mass
production of a few standardized products that typically
have a very high setup cost.
 The high setup cost encouraged a large batch
size.
 Thus, production runs for these firms tended to be quite
long, and the excess production was placed in
inventory.

LO-3
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Jumlah Kuantitas Ekonomi dan
Manajemen Inventaris(lanjutan)
 Lingkungan ini telah ditandai oleh produksi
massal dari beberapa produk standar yang
biasanya memiliki biaya pemasangan yang
sangat tinggi.
 Biaya setup yang tinggi mendorong ukuran batch
yang besar.
 Dengan demikian, produksi berjalan untuk
perusahaan-perusahaan ini cenderung cukup
lama, dan kelebihan produksi ditempatkan dalam
persediaan.
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Just-in-Time Approach
to Inventory Management
 The just-in-time (JIT) approach maintains that
goods should be pulled through the system by
present demand rather than being pushed
through on a fixed schedule based on anticipated
demand.
 The material or subassembly arrives just in time
for production to occur so that demand can be
met.
 Fast-food restaurants, like McDonald’s, use this
type of pull system to control their finished goods
inventory.
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Pendekatan Just-in-Time untuk
Manajemen Inventaris
 Pendekatan just-in-time (JIT) mempertahankan bahwa
barang harus ditarik melalui sistem oleh permintaan
sekarang daripada didorong melalui jadwal tetap
berdasarkan permintaan yang diantisipasi.
 Material atau subassembly tiba tepat pada saat produksi
terjadi sehingga permintaan dapat terpenuhi.
 Restoran cepat saji, seperti McDonald's, menggunakan
jenis sistem tarik ini untuk mengendalikan persediaan
barang jadi mereka.

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Comparing Just-in-Time and Traditional
Inventory Approaches: Ordering Costs
 In a traditional system, inventory resolves the
conflict between ordering or setup costs and
carrying costs by selecting an inventory level that
minimizes the sum of these costs.
 In a JIT environment, however, ordering costs are
reduced by developing close relationships with
suppliers.

LO-3
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Membandingkan Pendekatan Inventaris
Just-in-Time dan Tradisional: Memesan
Biaya
 Dalam sistem tradisional, persediaan
menyelesaikan konflik antara biaya pemesanan
atau penyiapan dan biaya pengangkutan dengan
memilih tingkat persediaan yang meminimalkan
jumlah biaya ini.
 Namun, di lingkungan JIT, biaya pemesanan
dikurangi dengan mengembangkan hubungan
dekat dengan pemasok.

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Comparing JIT and Traditional Inventory
Approaches: Uncertainty in Demand
 According to the traditional view, inventories
prevent shutdowns caused by machine failure,
defective material or subassembly, and
unavailability of a raw material or subassembly.
 JIT solves these three problems by emphasizing
total preventive maintenance and total quality
control and by building the right kind of
relationship with suppliers.

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Membandingkan Pendekatan JIT dan
Inventaris Tradisional: Ketidakpastian
dalam Permintaan

 Menurut pandangan tradisional, persediaan


mencegah shutdown yang disebabkan oleh
kegagalan mesin, material atau subassembly
rusak, dan tidak tersedianya bahan baku atau
subassembly.
 JIT memecahkan ketiga masalah ini dengan
menekankan pemeliharaan preventif total dan
kontrol kualitas total dan dengan membangun
hubungan yang benar dengan pemasok
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Comparing JIT and Traditional Inventory
Approaches: Lower Cost of Inventory
 Traditionally, inventories are carried so that a firm
can take advantage of quantity discounts and
hedge against future price increases of the items
purchased.
 The objective is to lower the cost of inventory.
 JIT achieves the same objective without carrying
inventories, through long-term contracts with a
few chosen suppliers located as close to the
production facility as possible to establish more
extensive supplier involvement.
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Membandingkan Pendekatan JIT dan
Inventaris Tradisional: Biaya Persediaan
yang Lebih Rendah
 Secara tradisional, persediaan dilakukan sedemikian rupa
sehingga perusahaan dapat memanfaatkan diskon
kuantitas dan melakukan lindung nilai terhadap kenaikan
harga di masa mendatang dari barang yang dibeli.
 Tujuannya adalah untuk menurunkan biaya persediaan.
 JIT mencapai tujuan yang sama tanpa membawa
persediaan, melalui kontrak jangka panjang dengan
beberapa pemasok terpilih yang berada sedekat mungkin
dengan fasilitas produksi untuk membangun keterlibatan
pemasok yang lebih luas.

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Limitations of Just-in-Time
Approach
 JIT does have limitations.
 It is often referred to as a program of
simplification—yet this does not imply that JIT is
simple or easy to implement.
 It requires time for building sound relationships
with suppliers.
 Insisting on immediate changes in delivery times
and quality may not be realistic and may cause
difficult confrontations between a company and
its suppliers. LO-3
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Keterbatasan Pendekatan Just-in-Time

 JIT memang memiliki keterbatasan.


 Hal ini sering disebut sebagai program
penyederhanaan - namun ini tidak berarti bahwa
JIT sederhana atau mudah diterapkan.
 Hal ini membutuhkan waktu untuk membangun
hubungan yang baik dengan pemasok.
 Meminta perubahan segera dalam waktu
pengiriman dan kualitas mungkin tidak realistis
dan dapat menyebabkan konfrontasi yang sulit
antara perusahaan dan pemasoknya.
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Limitations of Just-in-Time
Approach (cont.)
 Reductions in inventory buffers may cause a
regimented workflow and high levels of stress
among production workers.
 It requires careful and thorough planning and
preparation.

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Keterbatasan Pendekatan Just-in-
Time(lanjutan)
 Pengurangan buffer persediaan dapat
menyebabkan alur kerja yang ketat dan tingkat
stres yang tinggi di antara pekerja produksi.
 Hal ini membutuhkan perencanaan dan
persiapan yang hati-hati dan matang

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