TERMA, KONSEP & KLASIFIKASI KOS

TOPIK 2 ISTILAH DAN KONSEP KOS

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PENGENALAN
• Pengurus perlu bergantung kepada pelbagai klasifikasi kos untuk tujuan yang berlainan. • Di dalam topik ini, anda perlu memahami beberapa jenis kos dan kegunaannya terutamanya di dalam perkilangan. • Ini berlainan dengan perakaunan yang anda belajar sebelum ini seperti menyediakan penyata kewangan.

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Objektif pembelajaran 1

Mengenalpasti dan memberi beberapa contoh di dalam 3 kategori asas perkilangan.a

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Bahan Langsung
Bahan mentah merupakan bahagian yang terbanyak dan terpenting di dalam produk dan boleh dikesan secara langsung ke atas produk.

Contoh: Radio dipasang di dalam automobil.

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Bahan Langsung
Kos buruh yang boleh dikesan ke atas individu produk.

Contoh: Gaji/Upah yang dibayar kepada pekerja di bahagian pemasangan.
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Overhed Perkilangan/Pengeluaran
Kos pengeluaran yang tidak boleh dikesan secara langsung terhadap produk tertentu.
Contoh: Buruh tak langsung dan bahan tak langsung Gaji @ upah dibayar kepada pekerja yang tidak terlibat secara langsung di dalam pengeluaran. Contoh: pengawal
keselamatan & pekerja teknikal

Bahan digunakan untuk menyokong proses pengeluaran. Contih: minyak hitam atau
bahan pembersihan digunakan di bahagian pengeluaran.

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Kos Bukan Perkilangan/Pengeluaran

Kos Jualan

Kos Pentadbiran

Kos diperlukan untuk mendapatkan jualan dan menghantar produk.

Kos eksekutif, pentadbiran dan pengkeranian.

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Objektif Pembelajaran 2

Bezakan antara kos produk dan kos tempoh dan berikan contoh untuk setiap satu kos.

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Kos Produk vs Kos Tempoh

Kos Produk termasuk bahan langsung, buruh langsung dan overhed pengeluaran.

Kos Tempoh termasuk semua kos jualan dan kos pentadbiran.

Inventori

Kos Barang Dijual

Perbelanjaan

Jualan

Kunci Kira-kira
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Penyata Pendapatan

Penyata Pendapatan
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Kos Klasifikasi

Kos perkilangan @ pengeluaran sering diklasifikasikan seperti berikut:
Bahan Langsung Buruh Langsung Overhed Pengeluaran

Kos Prima

Kos Pertukaran

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Bandingkan Aktiviti Merchandising dan Perkilangan
Perkilangan . . .
 Beli bahan mentah.  Mengeluarkan dan menjual barang siap.

Merchandisers . . .
 Beli barang siap.  Jual barang siap.

MegaLoMart

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Kunci Kira-kira Merchandiser
Aset Semasa Tunai Penghutang Belanja Prabayar Merchandise Inventory

Pengeluar / Perkilangan
Aset Semasa
x Tunai x Penghutang x Belanja Prabayar x Inventori • Bahan mentah • Kerja dalam proses • Barang siap

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Kunci Kira-Kira Merchandiser
Aset Semasa
 Tunai  Penghutang  Belanja Prabayar  Merchandise Inventory

Pengeluar / Perkilangan
Aset Semasa x Tunai Material bersedia untuk x Penghutang diproses. x Belanja Prabayar x Inventori • Bahan Mentah • Kerja dalam proses • Barang siap

Produk separuh siap – sebahagian bahan, buruh dan overhed ditambah .

Barang siap bersedia untuk dijual.
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Objektif Pembelajaran 3

Menyediakan Penyata Pendapatan termasuk pengiraan kos barang dijual.

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Penyata Pendapatan
Kos barang dijual berubah sedikit daripada kos barang dijual untuk merchandisers.
Syarikat Merchandising
Kos barang dijual: Inventori permulaan mechandise $ 14,200 + Belian 234,150 Barang bersedia utk dijual $ 248,350 - Inventori akhir mechandise (12,100) = Kos Barang dijual $ 236,250
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Persamaan Asas bg Akaun Inventori

Baki Awal

Penambahan + Inventori

=

Baki Akhir

Pengambilan + Dr inventori

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Objektif Pembelajaran 4

Sediakan Jadual Kos Barang Dikilang.

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Jadual Kos Barang Dikilang

Kirakan kos bahan langsung, buruh langsung dan overhed perkilangan digunakan di dalam pengeluaran.

Kirakan kos perkilangan dengan barang siap pada tempoh tersebut.
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Kitaran Kos Produk
Kos Pengeluaran
Bahan langsung

Bahan Mentah
Inventori awal bahan mentah Bahan mentah dibeli Bahan mentah bersedia untuk pengeluaran Inventori akhir bahan mentah Bahan mentah di dalam pengeluaran

Kerja Dalam Proses

+ =

– =

Apabila bahan mentah dikeluarkan dan dimasukkan ke dalam proses pengeluaran dipanggil bahan langsung.
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Kitaran Kos Produk
Kos Pengeluaran Kerja dalam Proses

Bahan Mentah
Beginning raw materials inventory Raw materials purchased Raw materials available for use in production Ending raw materials inventory Raw materials used in production + + =

+ =

– =

Kos pertukaran Direct materials adalah kos yang Buruh langsung digunakan Overhed perkilangan/pengeluaran Jumlah kos untuk menukar Pengeluaran/perkilangan bahan mentah kepada produk siap.

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Kitaran Kos Produk
Kos Perkilangan/Pengeluaran
Direct materials + Direct labor + Mfg. overhead = Total manufacturing costs

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

kerja dalam proses

+ =

Inventori awal dalam proses + Jumlah kos Perkilangan = Jumlah kerja dalam proses untuk tempoh tersebut

– =

Semua kos perkilangan adalah termasuk kos yang ditambah pada baki awal kerja dalam proses.

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Kitaran Produk Kos
Manufacturing Costs 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

Raw Materials

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 Kosinventory yang terlibat dengan barang siap = Raw materials used pada production tersebut akan dipindah in tempoh

+ =

– =

ke inventori barang siap.

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Kitaran Produk Kos

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Kitaran Kos Perkilangan
Kunci Kira-kira Inventori
Raw Materials Kerja dlm Proses Barang Siap Kos barang dijual

Kos
Belian Bahan Buruh Langsung Overhed Pengeluaran/ Perkilangan Jualan & Pentadbiran
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Perbelanjaan Penyata Pendapatan

Kos Tempoh

Jualan & Pentadbiran
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Objektif Pembelajaran 5

Memahami Perbezaan antara Kos Berubah dan Kos Tetap.

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Klasifikasi Kos untuk Meramal Kelakuan Kos

Bagaimana kos akan bertindak balas dengan perubahan tahap aktiviti di antara tahap.
 Jumlah kos berubah akan berubah jika aktiviti berubah.  Jumlah kos tetap tidak berubah walaupun aktiviti berubah.

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Kos Berubah
Bil telepon jarak jauh anda adalah berdasarkan pada berapa minit anda bercakap.
Jumlah bil panggilan jarak jauh Minit bercakap
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Kos Berubah Per Unit
Kos panggilan jarak jauh seminit ialah tetap. Contoh : RM0.10 per minit.

Per Minit Caj Telefon Minit bercakap
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Kos Tetap
Bil telefon anda mungkin tidak berubah jika anda banyak membuat panggilan tempatan.

Asas Bil Telepon Bulanan
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Kos Tetap Per Unit
Purata panggilan tempatan berkurangan jika lebih banyak penggilan tempatan dibuat.
Asas Bil Panggilan Tempatan Bulanan
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Bilangan Panggilan Tempatan

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Klasifikasi Kos utk Meramal Kelakuan Kos

Behavior of Cost (within the relevant range)
Cost Variable In Total Total variable cost changes as activity level changes. Total fixed cost remains the same even when the activity level changes. Per Unit Variable cost per unit remains the same over wide ranges of activity. Average fixed cost per unit goes down as activity level goes up.

Fixed

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Objektif Pembelajaran 6

Memahami perbezaan antara kos langsung dengan kos tidak langsung.

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Assigning Costs to Cost Objects
Direct costs
• Costs that can be easily and conveniently traced to a unit of product or other cost object. • Examples: direct material and direct labor

Indirect costs
• Costs that cannot be easily and conveniently traced to a unit of product or other cost object. • Example: manufacturing overhead

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Learning Objective 7

Define and give examples of cost classifications used in making decisions: differential costs, opportunity costs, and sunk costs.

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Cost Classifications for Decision Making
• Every decision involves a choice between at least two alternatives. • Only those costs and benefits that differ between alternatives are relevant in a decision. All other costs and benefits can and should be ignored.

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Differential Cost and Revenue

Costs and revenues that differ among alternatives.
Example: You have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The commuting cost to the city is $300 per month.

Differential revenue is: $2,000 – $1,500 = $500 Differential cost is: $300
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Opportunity Cost
The potential benefit that is given up when one alternative is selected over another.
Example: If you were not attending college, you could be earning $15,000 per year. Your opportunity cost of attending college for one year is $15,000.
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Sunk Costs
Sunk costs have already been incurred and cannot be changed now or in the future. They should be ignored when making decisions.
Example: You bought an automobile that cost $10,000 two years ago. The $10,000 cost is sunk because whether you drive it, park it, trade it, or sell it, you cannot change the $10,000 cost.

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Summary of the Types of Cost Classifications

• Financial reporting • Predicting cost behavior • Assigning costs to cost objects • Decision making

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Further Classification of Labor Costs
Appendix 2A

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Learning Objective 8

(Appendix 2A) Properly account for labor costs associated with idle time, overtime, and fringe benefits.

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Idle Time
Machine Breakdowns Power Failures Material Shortages

The labor costs incurred during idle time are ordinarily treated as manufacturing overhead.
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Overtime

The overtime premiums for all factory workers are usually considered to be part of manufacturing overhead.

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Labor Fringe Benefits Fringe benefits include employer paid costs for insurance programs, retirement plans, supplemental unemployment programs, Social Security, Medicare, workers’ compensation and unemployment taxes.
Some companies include all of these costs in manufacturing overhead.
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Other companies treat fringe benefit expenses of direct laborers as additional direct labor costs.
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Cost of Quality

Appendix 2B

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Learning Objective 9

(Appendix 2B) Identify the four types of quality costs and explain how they interact.

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Quality of Conformance When the overwhelming majority of products produced conform to design specifications and are free from defects.

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Prevention and Appraisal Costs
Support activities whose purpose is to reduce the number of defects

Prevention Costs

Appraisal Costs

Incurred to identify defective products before the products are shipped
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Internal and External Failure Costs
Incurred as a result of identifying defects before they are shipped

Internal Failure Costs

External Failure Costs

Incurred as a result of defective products being delivered to customers
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Examples of Quality Costs
Appraisal Costs
• Testing & inspecting incoming materials • Final product testing • Depreciation of testing equipment

Prevention Costs
• Quality training • Quality circles • Statistical process control activities

Internal Failure Costs
• Scrap • Spoilage • Rework

External Failure Costs
• Cost of field servicing & handling complaints • Warranty repairs • Lost sales

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Distribution of Quality Costs
When quality of conformance is low, total quality cost is high and consists mostly of internal and external failure. Total quality costs drop rapidly as the quality of conformance increases. Companies reduce their total quality costs by focusing their efforts on prevention and appraisal because the cost savings from reduced defects usually overwhelm the costs of additional prevention and appraisal. Total quality costs are minimized when the quality of conformance is slightly less than 100%.
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Learning Objective 10

(Appendix 2B) Prepare and interpret a quality cost report.

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Quality Cost Report For Years 1 and 2 Year 2 Amount Percent* $ 400,000 210,000 70,000 320,000 1,000,000 0.80% $ 0.42% 0.14% 0.64% 2.00%

Year 1 Amount Percent* 270,000 130,000 40,000 210,000 650,000 0.54% 0.26% 0.08% 0.42% 1.30%

Prevention costs: Systems development Quality training Supervision of prevention activities Quality improvement Total prevention cost Appraisal costs: Inspection Reliability testing Supervision of testing and inspection Depreciation of test equipment Total appraisal cost Internal failure costs: Net cost of scrap Rework labor and overhead Downtime due to defects in quality Disposal of defective products Total internal failure cost External failure costs: Warranty repairs Warranty replacements Allowances Cost of field servicing Total external failure cost Total quality cost

600,000 580,000 120,000 200,000 1,500,000

1.20% 1.16% 0.24% 0.40% 3.00%

560,000 420,000 80,000 140,000 1,200,000

1.12% 0.84% 0.16% 0.28% 2.40%

900,000 1,430,000 170,000 500,000 3,000,000

1.80% 2.86% 0.34% 1.00% 6.00%

750,000 810,000 100,000 340,000 2,000,000

1.50% 1.62% 0.20% 0.68% 4.00%

$

400,000 870,000 130,000 600,000 2,000,000 7,500,000

0.80% 1.74% 0.26% 1.20% 4.00% 15.00% $

900,000 2,300,000 630,000 1,320,000 5,150,000 9,000,000

1.80% 4.60% 1.26% 2.64% 10.30% 18.00%

Quality cost reports provide an estimate of the financial consequences of the company’s current defect rate.

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Quality Cost Reports in Graphic Form
$10 9 8 Quality Cost (in millions) 7 6 5 4 3 2 1 0 Appraisal Prevention 1 Year
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External Failure

External Failure

Internal Failure Internal Failure Appraisal

Quality reports can also be prepared in graphic form.

18 Quality Cost as a Percentage of Sales 16 14 12 10 8 6 4 2 Appraisal Prevention 1 Year
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External Failure

External Failure

Internal Failure Internal Failure Appraisal

Prevention 2

0

Prevention 2

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Uses of Quality Cost Information
Help managers see the financial significance of defects. Help managers identify the relative importance of the quality problems. Help managers see whether their quality costs are poorly distributed.
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Limitations of Quality Cost Information
Simply measuring quality cost problems does not solve quality problems. Results usually lag behind quality improvement programs. The most important quality cost, lost sales, is often omitted from quality cost reports.
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ISO 9000 Standards
ISO 9000 standards have become international measures of quality. To become ISO 9000 certified, a company must demonstrate:
1. A quality control system is in use, and the system clearly defines an expected level of quality. 2. The system is fully operational and is backed up with detailed documentation of quality control procedures. 3. The intended level of quality is being achieved on a sustained basis.
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End of Chapter 2

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