Tugas Kasus Akuntansi Manajemen Nama : Ni Putu Desy Ratna Dewi No. Absen Absen : 29 T TD :
4. 12 Funtiona! " #ase$ %e&sus Ati%ity " #ase$ 'osting (#a!$win 'om)any* Baldwin company products treadmills. One of its plants products two versions: a standard model and a deluxe model. At the beginning of the year, the following data were prepared prepared for this plant: +tan tan$a& $a&$ Mo Mo$e! $e! De!u De!u, ,e Mo$ Mo$e e! Expected quantity !,!!! "!,!!! #elling price $%! $&'& (rime costs $) million $),& million *achine hours &,!!! &,!!! +irect labor hours &!,!!! &!,!!! Engineering support hours,!!! ",!!! /eceiving orders processed,!!! ),!!! *aterial handling number of "!,!!! )!,!!! moves(urchasing number of requisitions&!! "!!! *aintenance hours used0,!!! "1,!!! (aying suppliers invoice processed,&!! ,&!! #ett #ettin ing g up batch atche es num number ber of 0! )1! setupsAdditionally, the following overhead activity costs are reported: reported: *aintenance $ 0!!,!!! Engineering support 1!!,!!! *aterial handling %!!,!!! #etups &!!,!!! (urchasing )!!,!!! /eceiving !!,!!! (aying suppliers !!,!!! $),!!!,!!! At the end of the year, every item was reali2ed as budgeted.
/equired: ". 3alculate the cost per unit for each product using direct labor hours to assign all overhead costs. . 3alculate activity rates and determine the overhead cost per unit. 3ompare these costs with those calculate using the functional 4 based method. 5hich cost is more accurate6 Explain. Answe&s ". 3alculation the cost per unit for each product using direct labor hours to assign all overhead costs. 7otal overhead costs is $ ).!!!.!!!. 7he plant wide rate is $)! per direct labor hours $).!!!.!!! 8 "!!.!!!-. 7he unit costs for the two products are as follows: +tan$a&$ De!u,e Mo$e! Mo$e! -nit P&o$ue$ !.!!! "!.!!! P&ime 'ost $).!!!.!!! $).&!!.!!! Di&et abo& /ou&s &!.!!! &!.!!! 0%e&ea$ a))!ie$ to )&o$ution (3 , $".&!!.!!! $".&!!.!!! D/* Tota! Manu5atu&ing ost $0.&!!.!!! $&.!!!.!!! -nit 'ost (tota! ost 6 unit )&o$ue$* 227 7 . 3alculate activity rates and determine the overhead cost per unit. 3ompare these costs with those calculate using the functional 4 based method. 5hich cost is more accurate6 9n the activity based approach, a rate is calculated for each activity:
Ati%ity
Ati%it y 'ost
Engineering support /eceiving *aterial handling
$ 1!!,!!! !!,!!!
(urchasing
)!!,!!!
*aintenance
0!!,!!!
(aying suppliers #etting up batches
!!,!!!
%!!,!!!
&!!,!!!
D&i%e& Engineering hours orders processed number of moves number of requisitions *aintenance hours invoice processed number of setups
7otal Overhead costs
0%e&ea$ Assignment +tan$a& De!u,e $ Mo$e! Mo$e!
8uantit ya
Ati%i ty Rates
)!,!!!
$!
$"%!,!!!
$0!.!!!
&,!!!
$0!
%!,!!!
"!,!!!
0!,!!!
$!
!!,!!!
1!!,!!!
",&!!
$!!
"!!,!!!
!!,!!!
!,!!!
$!
%!,!!!
)!,!!!
&,!!!
$0!
"!!,!!!
"!!,!!!
0!!
$",&!
&!,!!!
0&!,!!!
$'!,!!!
$,"!,! !!
7otal (rime costs 7otal 3osts nit (roduced -nit 'osts a
$),!!!,! !! $),'!,! !! !,!!! 197
$),&!!,! !! $&,'"!,! !! "!,!!! 7;1
total amount of the activity expected to be used by both products.
Berdasar;an perhitungan di atas, biaya per unit dengan mengguna;an functional based method adalah $ & untu; standard model dan $ &!! untu; deluxe model. +alam pende;atan berbasis a;tivitas, biaya unit yang $ "%,& untu; standard model standar dan $ &'" untu; deluxe model. Functional based method mengalo;asi;an biaya overhead pabri; berdasar;an unit atau am tenaga ;er>a langsung, >am mesin ataupun unit bahan ba;u yang diguna;an. *es;ipun functional based method dapat mengu;ur secara cermat sumber daya yang di;onsumsi produ; sesuai dengan >umlah unit dari setiap produ; yang dihasil;an, tetapi banya; sumber daya lain yang secara tida; langsung diperlu;an dalam proses produ;si misalnya sumber daya penun>ang- yang tida; ber;aitan langsung dengan volume ?si; dari unit@unit yang diprodu;si. +istorsi atas pengalo;asian biaya overhead pabri; ;e produ; a;an menimbul;an ;esalahan dalam penentuan harga po;o; produ; ataupun harga >ual serta pengendalian biaya. Activity based costing system me!a)o&kan biaya )&o$uk !ebi aku&at $iban$ingkan functional based costing. (engendalian biaya dila;u;an melalui penyediaan informasi tentang a;tivitas yang men>adi penyebab timbulnya biaya. (rinsip pencatatan biaya dalam activity based costing dengan membeban;an seluruh biaya ;e a;tivitas ;emudian dialo;asi;an ;epada output cost object - . (embebanan ;epada output dengan mengguna;an u;uran yang mencermin;an a;tivitas yang di;onsumsi oleh setiap output cost object - tersebut.
