—» Costing system : suatu sistem penentuan harga pokok produksi produk
| FULL COSTING | Vs | VARIABLE COSTING | ||
| v Disebut juga Absorption Costing | | v Disebut juga Direct Costing | ||
| v Membebankan biaya produksi penuh pada produk, maka : Ø Product costs terdiri : · Direct Materials (DM) · Direct Labor (DL) · Variable Overhead (VOH) · Fixed Overhead (FOH) Ø Period costs terdiri : · Selling Expenses · Administrative Expenses | | v Hanya membebankan biaya produksi variabel saja pada produk, maka : Ø Product costs terdiri : · Direct Materials (DM) · Direct Labor (DL) · Variable Overhead (VOH) Ø Period costs terdiri : · Fixed Overhead (FOH) · Selling Expenses · Administrative Expenses | ||
| v Income Statement lebih ditujukan untuk kepentingan pihak eksteren perusahaan dan disusun bdsrk konsep Margin Kotor : | | v Income Statement lebih ditujukan untuk kepentingan pihak interen perusahaan (manajemen) dan disusun bdsrk konsep Margin Kontribusi : | ||
| Sales | Xxx | | Sales | Xxx |
| Cost of Goods Sold | (Xxx) | | Variable Cost of goods sold | (Xxx) |
| Gross Margin | Xxx | | Gross Contribution Margin | Xxx |
| perating Expenses : | | | Variable Selling and Administrative Expenses | (Xxx) |
| Selling Expenses | Xxx | | Net contribution Margin | Xxx |
| Administrative Expenses | Xxx | | Fixed Expenses : | |
| Total Operating Expenses | (Xxx) | | Fixed Overhead Fixed Selling Expenses Fixed Administrative Expenses | Xxx Xxx Xxx |
| Net Income | Xxx | | Total Fixed Expenses | (Xxx) |
| | | | Net Income | Xxx |
ILUSTRASI I :
Berikut data pada PT. BINTANG SAKTI berkaitan dg produk tahun 2005 :
| Ø Biaya variabel per unit : § Direct materials § Direct labor § Variable overhead § Variable Selling & Administrative | Rp 4.000,- 1.500,- 500,- 250,- |
| Ø Biaya tetap total : § Fixed overhead* § Fixed Selling & Administrative | Rp 150.000.000,- 50.000.000,- |
*Estimated & actual overhead adalah sama
| | Semester I | Semester II |
| Unit persediaan awal Unit volume normal Unit produksi Unit penjualan Unit persediaan akhir | --- 100.000 Unit 100.000 Unit 80.000 Unit 20.000 Unit | 20.000 Unit 100.000 Unit 100.000 unit 90.000 Unit 30.000 Unit |
Apabila harga jual per unit produk @ Rp 10.000,-, maka :
Ø Biaya produksi per unit produk :
| | Full Costing | Variable Costing |
| Direct materials Direct labor Variable overhead Fixed overhead (150 juta/100.000 U) | Rp 4.000,- 1.500,- 500,- 1.500,- | Rp 4.000,- 1.500,- 500,- --- |
| Total cost per unit | Rp 7.500,- | Rp 6.000,- |
Ø Perhitungan harga pokok penjualan :
| | Full Costing @ Rp 7.500,- | Variable Costing @ Rp 6.000,- | ||
| | Semester I | Semester II | Semester I | Semester II |
| Beginning inventory Cost of goods manufactured | --- Rp 750 juta | Rp 150 juta 750 juta | --- Rp 600 juta | Rp 120 juta 600 juta |
| Cost of goods available for sale Ending inventory | Rp 750 juta (-) 150 juta | Rp 900 juta (-) 225 juta | Rp 600 juta (-) 120 juta | 720 juta (-) 180 juta |
| Cost of goods sold | Rp 600 juta | Rp 675 juta | Rp 480 juta | Rp 540 juta |
| PT. BINTANG SAKTI INCOME STATEMENT (FULL COSTING) FOR SEMESTER I AND II, 2005 | |||
| | Semester I (Rp) | Semester II (Rp) | Year (Rp) |
| Sales | 800.000.000 | 900.000.000 | 1.700.000.000 |
| Cost of Goods Sold | - 600.000.000 | - 675.000.000 | - 1.275.000.000 |
| Gross Margin | 200.000.000 | 225.000.000 | 425.000.000 |
| Selling & Administrative Expenses* | - 70.000.000 | - 72.500.000 | - 142.500.000 |
| Net Income | 130.000.000 ========= | 152.500.000 ========= | 282.500.000 =========== |
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