BAB1

Manufacturing Costs
Direct
Direct
Materials
Materials

Direct
Direct
Labor
Labor

The Product

Manufacturing
Manufacturing
Overhead
Overhead

Classifications of Costs
Manufacturing costs are often
combined as follows:

Direct
Direct
Materials
Materials

Direct
Direct
Labor
Labor

Prime
Cost

Manufacturing
Manufacturing
Overhead
Overhead

Conversion
Cost

Costs

Balance Sheet
Inventories

Material Purchases

Raw Materials

Direct Labor

Work in
Process

Manufacturing
Overhead

Selling and
Administrative

Finished
Goods

Period Costs

Income
Statement
Expenses

Cost of
Goods
Sold
Selling and
Administrative

Beginning
Beginning
balance
balance
$$
$$

Additions
Additions
$$$
$$$

Available
Available
$$$$$
$$$$$

Withdrawals
Withdrawals
$$$
$$$

=
Ending
Ending
balance
balance
$$
$$

Raw Materials

Manufacturing
Costs

Work
In Process

Beginning raw
materials inventory

Beginning
Beginning inventory
inventory
is
is the
the inventory
inventory
carried
carried over
over from
from
the
the prior
prior period.
period.

Raw Materials

+
=

Beginning raw
materials inventory
Raw materials
purchased
Raw materials
available for use
in production
Ending raw materials
inventory
Raw materials used
in production

Manufacturing
Costs

Work
In Process

Direct materials

As
Asitems
itemsare
areremoved
removed from
from raw
raw
materials
materialsinventory
inventoryand
and placed
placedinto
into
the
theproduction
productionprocess,
process, they
theyare
are
called
called direct
direct materials.
materials.

Raw Materials

+
=

Beginning raw
materials inventory
Raw materials
purchased
Raw materials
available for use
in production
Ending raw materials
inventory
Raw materials used
in production

Manufacturing
Costs
Direct materials
+ Direct labor
+ Mfg. overhead
= Total manufacturing
costs

Work
In Process

Conversion
Conversion
costs
costsare
arecosts
costs
incurred
incurredto
to
convert
convert the
the
direct
directmaterial
material
into
into aafinished
finished
product.
product.

Raw Materials

+
=

Beginning raw
materials inventory
Raw materials
purchased
Raw materials
available for use
in production
Ending raw materials
inventory
Raw materials used
in production

Manufacturing
Costs

Work
In Process

Direct materials
+ Direct labor
+ Mfg. overhead
= Total manufacturing
costs

Beginning work in
process inventory
+ Total manufacturing
costs
= Total work in
process for the
period
Ending work in
All
incurred
process
inventory
Allmanufacturing
manufacturingcosts
costs
incurred
= Cost
of goods
during
added
to
duringthe
theperiod
period are
are
added
to the
the
manufactured.

beginning
beginning balance
balanceof
of work
workin
in
process.
process.

Raw Materials

Manufacturing
Costs

Beginning raw
Direct materials
materials inventory
+ Direct labor
+ Raw materials
+ Mfg. overhead
purchased
= Total manufacturing
= Raw materials
costs
available for use
in production
Ending raw materials
inventory
Costs
associated
Costs
associated with
with the
thegoods
goodsthat
that
= Raw materials used
are
during
areincompleted
completed
duringthe
the period
period are
are
production

transferred
transferredto
tofinished
finished goods
goods
inventory.
inventory.

Work
In Process

+
=

Beginning work in
process inventory
Total manufacturing
costs
Total work in
process for the
period
Ending work in
process inventory
Cost of goods
manufactured.

Cost Classifications for

Predicting Cost Behavior
How
How aa cost
cost will
will react
react
to
to changes
changes in
in the
the
level
level of
of business
business
activity.
activity.

Total
Total variable
variable costs
costs

change
change when
when activity
activity
changes.
changes.

Total
Total fixed
fixed costs
costs
remain
remain unchanged
unchanged
when
when activity
activity changes.
changes.

Behavior of Cost (within the relevant range)

Cost

In Total

Per Unit

Variable

Total variable cost changes

as activity level changes.

Variable cost per unit remains

the same over wide ranges
of activity.

Fixed

Total fixed cost remains

the same even when the
activity level changes.

Fixed cost per unit goes

down as activity level goes up.

Klasifikasi Biaya
Biaya Tetap

Biaya yg secara total tidak berubah ketika

aktivitas bisnis meningkat atau menurun.
Biaya Semivariabel
Biaya yg memperlihatkan karakteristik dari
biaya tetap dan biaya variabel
Biaya Variabel
Biaya yg totalnya meningkat secara
proporsional terhadap peningkatan aktivitas
dan menurun secara proporsional terhadap
penurunan aktivitas.

Pemisahan Biaya Tetap dan

Biaya
Variabel
Perhitungan tarid overhead yg ditentukan

sebelumnya dan analisis varians.

Penyusunan anggaran fleksibel dan analisis varians.
Perhitungan biaya langsung dan analisis margin
kontribusi
Analisis titik impas dan analisis biaya-volume-laba.
Analisis biaya diferensial dan komparatif
Analisis maksimalisasi laba dan minimisasi biaya
jangka pendek
Analisis anggaran modal
Analisis profitabilitas pemasaran berdasarkan daerah,
produk, dan pelanggan.

Metode Pemisahan Biaya

Tetap
dan
Biaya
Variabel

Metode Tinggi Rendah

Metode Scattergraph
Metode Least Squares

Metode High and Low

Bulan

Biaya Listrik

Jam Tenaga Kerja

Januari

640

34.000

Februari

620

30.000

Maret

620

34.000

April

590

39.000

Mei

500

42.000

Juni

530

32.000

Juli

500

26.000

Agustus

500

26.000

September

530

31.000

Oktober

550

35.000

November

580

43.000

Desember

680

48.000

Total

6.840

420.000

Rata-rata per bulan

570

35.000

Aktivitas
Tinggi
Rendah
Selisih

Biaya

Tingkat

$ 680
- 500
$ 180

48.000
-26.000
22.000

Tarif Variabel: $180 / 22.000 jam = $0,00818 /

jam TKL

Total Biaya
Biaya Variabel
Biaya Tetap
287

Tinggi
Rendah
$ 680
$ 500
- 393
- 213
$ 287
$

Metode Scattergraph
Elemen Variabel
440
Elemen Tetap

Rata-rata Biaya
Bulanan
$570

Elemen Tetap
-

$ 440

= $130

rata rata bulanan elemen variabel dari biaya

rata rata bulanan jam tenaga kerja langsung

$130
35.000 jam

Rata-rata
bulanan elemen
variabel dari
biaya

Biaya Variabel per

jam tenaga kerja
langsung

= $0,0037 per jam tenaga kerja langsung

Analisis Regresi
Analisis Regresi adalah metode statistik yang

mengukur jumlah rata-rata perubahan dalam

variabel dependen yang terkait dengan suatu
unit perubahan dalam salah satu atau lebih
variabel independen.
Lebih akurat dari metode Tinggi-Rendah karena
persamaan regresi mengestimasi biaya
menggunakan informasi dari semua
pengamatan; metode Tinggi-Rendah
menggunakan hanya dua pengamatan

y = a + bX
Variabel Bebas:
Pemicu Biaya

Variabel Terikat:
Biaya yang
diprediksi

Titik Potong:
=Biaya tetap

Kemiringan Garis:
=Biaya variable
per unit

Metode Kuadrat Terkecil

Bulan

Biaya Listrik (Y)

Jam Tenaga Kerja (X)

Januari

640

34.000

Februari

620

30.000

Maret

620

34.000

April

590

39.000

Mei

500

42.000

Juni

530

32.000

Juli

500

26.000

Agustus

500

26.000

September

530

31.000

Oktober

550

35.000

November

580

43.000

Desember

680

48.000

6.840

420.000

570

35.000

Total
Rata-rata per bulan

(Yi-)

(Xi)

(Xi-

(Xi)

)(Yi-

(Yi-)

70

(1.000)

1.000.000

(70.000)

4.900

50

(5.000)

25.000.000

(250.000)

2.500

50

(1.000)

1.000.000

(50.000)

2.500

20

4.000

16.000.000

80.000

400

(70)

7.000

49.000.000

(490.000)

4.900

(40)

(3.000)

9.000.000

120.000

1.600

(70)

(9.000)

81.000.000

630.000

4.900

(70)

(9.000)

81.000.000

630.000

4.900

(40)

(4.000)

16.000.000

160.000

1.600

(20)

400

10

8.000

64.000.00
0

80.000

100

110 13.000

(69.000.00
0)

1.430.000

12.100

512.000.0
00

2.270.000

40.800

JUMLA
H

( Xi X )(Yi Y )

b
( Xi X )
$2.270.000
512.000.000
$0,0044 / jam

Y = a + bx
570 = a+(0,0044)(35.000)
570 = a+154
a = $416 (elemen
tetap biaya listrik per
bulan)
Y = a+bx
Y= $416 + $ 0,0044 x

Soal

Bulan

Beban A

Jam mesin

Januari

2200

2500

Februari

2130

2350

Maret

2000

2000

April

2170

2400

Mei

2050

2100

Juni

2220

2600

Juli

2150

2450

Agustus

2250

2550

September

2290

2700

Oktober

2150

2450

November

2210

2400

Desember

2100

2300

25.920

28800

Total