Ch 6 - Variable Costing (Gar ed.14)(rev).ppt

Ch 6 - Variable Costing (Gar ed.14)(rev).ppt - Garrison Bab...

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KD fe unsri 1 Garrison Bab 6 (edisi 14) Perhitungan Biaya Variabel Laporan Segmen Untuk Manajemen Nama: Fakhran Rahmat Al Hadi NIM: 01031381520090
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KD fe unsri 2 Dua pendekatan untuk menghitung harga pokok dan menilai persediaan: 1. Absorption costing / Full costing Dilaporkan utk pihak eksternal perusahaan 2. Variable costing / Direct costing / Marginal costing. Ditujukan untuk pihak internal (mgt) saja
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KD fe unsri 3 Menghitung harga pokok & menilai persediaan yang telah dipelajari selama ini: (metode absorption costing ) Biaya produksi / unit: - Bahan langsung $ 100 - Upah langsung 60 - Overhead pabrik: FOH variabel 20 FOH tetap 30 50 Biaya produksi / unit $ 210 Jika: produksi 1.000 unit terjual 800 unit dikalikan $210 persediaan 200 unit
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KD fe unsri 4 Absorption Costing (L/R Penyerapan) Biaya produksi: Bahan langsung (biaya variabel) Upah langsung (biaya variabel) FOH variabel FOH tetap Biaya periodik: Beban operasional variabel Beban operasioanl tetap
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KD fe unsri 5 Variable Costing Biaya produksi: Bahan langsung (biaya variabel) Upah langsung (biaya variabel) FOH variabel Biaya periodik: FOH tetap Beban operasional variabel Beban operasioanl tetap
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KD fe unsri 6 Aplikasi kasus: “ Weber Light Aircraf ” hal: 264 per pesawat per bulan Harga jual $ 100,000 Bahan baku langsung 19,000 Upah langsung 5,000 FOH variabel 1,000 FOH tetap 70,000 MA variabel 10,000 MA tetap 20,000 Jan Feb Mart Persediaan awal 0 0 1 Unit yg diproduksi 1 2 4 Unit yg terjual (a) 1 1 5 Persediaan akhir 0 1 0
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KD fe unsri 7 Biaya Produksi Variabel per Unit Bahan langsung (VC) $ 19,000 Upah langsung (VC) 5,000 FOH variabel 1,000 Biaya produksi variabel / unit $25,000 (b) HP Penjualan Variabel Jan Feb Mart Unit yg terjual
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