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Activity Based Costing & Activity based management

Gambar
A. Konsep ABC dan ABM Activity-based Costing (ABC) didefinisikan sebagai sistem costing dimana terdapat biaya FOH yang dialokasikan berdasarkan aktivitas.   Dibandingkan dengan sistem costing tradisional,  ABC lebih akurat dalam penelusuran biaya.  Pada sistem costing tradisional, hanya direct material dan direct labor yang bisa ditelusuri secara langsung ke produk.  Pada ABC selain direct material dan direct labor terdapat biaya-biaya lain yang ditelusuri secara langsung ke produk, bukan ke jumlah produk yang dihasilkan, tetapi ke aktivitas-aktivitas yang diperlukan dalam proses produksi. Pada ABC basis untuk mengalokasikan overhead cost disebut driver.  Ada resource driver dan activity driver. Resource driver   adalah basis untuk mengalokasikan biaya suatu resource (sumber daya) ke aktivitas-aktivitas yang menggunakan sumber daya tersebut.  Pada sistem biaya tradisional overhead cost suatu pabrik biasanya dialokasikan berdasarkan jumlah pegawai atau luas bangunan.  Dalam hal ini
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FACTORY OVERHEAD: DEPARTEMENTALISASI

Gambar
A. Konsep Departementalisasi Departementalisasi factory overhead maksudnya memilah-milah pabrik menjadi beberapa departemen.  Departemen-departemen yang dibentuk mendapat alokasi factory overhead.  Hal ini membuat perhitungan biaya produksi menjadi lebih baik.  Selain itu, dapat meningkatkan  pengendalian terhadap factory overhead cost. Peningkatan kualitas perhitungan biaya produk dimungkinkan karena tiap-tiap departemen bisa menerapkan tarif factory overhead yang berbeda-beda.  Sebuah produk yang diproses di suatu departemen mendapatkan alokasi factory overhead dari departemen tersebut.  Seperti itulah sehingga suatu produk mendapat alokasi factory overhead sesuai dengan departemen yang dilalui.  Tiap-tiap departemen membebankan factory overhead sesuai dengan tarif masing-masing.  Yang demikian itu tentu lebih baik dalam perhitungan biaya produk daripada mendapat alokasi factory overhead dengan satu tarif dari pabrik.  Mengapa? Karena tidak semua jenis produk melalui tahapan
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Just in Time and Backflush Costing

Gambar
A. Just-in-Time Purchasing Just-in-time (JIT) purchasing is the purchase of materials (or goods) so that they are delivered just as needed for production (or sales). Consider Hewlett-Packard’s (HP’s) JIT purchasing: HP has long-term agreements with suppliers of the major components of its printers. Each supplier is required to make frequent deliveries of small orders directly to the production floor, based on the production schedules HP provides them. The suppliers work hard to keep their commitments because any failure on their part will result in HP’s assembly plant not meeting its scheduled deliveries of printers. B. Just-in-Time (JIT) Production In contrast, JIT production is a “demand-pull” approach, which is used by companies such as Toyota in the automobile industry, Dell in the computer industry, and Braun in the appliance industry. Just-in-time (JIT) production, which is also called lean production, is a “demand-pull” manufacturing system that manufactures each component
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Materials, Labor and Inventory Management

A. Definisi di dalam Inventory Management 1. Purchasing costs are the cost of goods acquired from suppliers, including incoming freight costs. These costs usually make up the largest cost category of goods in inventory. Discounts for various purchase-order sizes and supplier payment terms affect purchasing costs. 2. Ordering costs are the costs of preparing and issuing purchase orders, receiving and inspecting the items included in the orders, and matching invoices received, purchase orders, and delivery records to make payments. Ordering costs include the cost of obtaining purchase approvals, as well as other special processing costs. 3. Carrying costs are costs that arise while goods are being held in inventory. Carrying costs include the opportunity cost of the investment tied up in inventory  and the costs associated with storage, such as space rental, insurance, and obsolescence. 4. Stockout costs are costs that arise when a company runs out of a particular item for which
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Spoilage, Rework, Scrap Process Costing (Average dan FIFO)

Gambar
Contoh Soal: Anzio Company manufactures a recycling container in its forming department. Direct materials are added at the beginning of the production process. Conversion costs are added evenly during the production process. Some units of this product are spoiled as a result of defects, which are detectable only upon inspection of finished units. Normally, spoiled units are 10% of the finished output of good units. That is, for every 10 good units produced, there is 1 unit of normal spoilage. Summary data for July 2014 are as follows: Jawaban : Step 1 : Identifikasi Physical Unit dan Hitung Normal Spoilage serta Abnormal Spoilage input = 1500 + 8500 = 10.000 unit karena normal spoilage adalah 10% dari good units output, maka jumlah output adalah : output = 7000 + 2000 + 700 (normal spoilage) + 300 (abnormal Spoilage) = 10.000 unit Step 2 - Step 5 tergantung kepada metode yang digunakan: Weighted-Average Method jika ada Spoilage cost per goods unit comple
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Spoilage, Rework, and Scrap Job Order Costing

Gambar
A. Definition Spoilage : units of production—whether fully or partially completed—that do not meet the specifications required by customers for good units and are discarded or sold at reduced prices. Some examples of spoilage are defective shirts, jeans, shoes, and carpeting sold as “seconds” and defective aluminum cans sold to aluminum manufacturers for remelting to produce other aluminum products. Rework : units of production that do not meet the specifications required by customers but that are subsequently repaired and sold as good finished units. For example, defective units of products (such as smartphones, tablets, and laptops) detected during or after the production process but before the units are shipped to customers can sometimes be reworked and sold as good products. Scrap : residual material that results from manufacturing a product. Examples are short lengths from woodworking operations, edges from plastic molding operations, and frayed cloth and end cuts from su
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Process Costing

Gambar
1. Under what conditions is a process-costing system used? A process-costing system is used to determine cost of a product or service when masses of identical or similar units are produced. Industries using process costing systems include the food, textiles, and oil-refining industries. 2. How are average unit costs computed when no inventories are present? Average unit costs are computed by dividing the total costs in a given accounting period by the total units produced in that period. 3. What are the five steps in a process-costing system, and how are equivalent units calculated? The five steps in a process-costing system are (1) summarize the flow of physical units of output, (2) compute the output in terms of equivalent units, (3) summarize the total costs to account for, (4) compute the cost per equivalent unit, and (5) assign the total costs to units completed and to units in ending work-in process inventory. An equivalent unit is a derived measure of output that (a) take
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