SALMA

Pokok Bahasan
1 Explain the meaning of managerial accounting
2 Explain the differences between managerial accounting and financial accounting
3 Identify and explain the current focus of managerial accounting
4 Describe the role of managerial accountants in an organization
5 Explain the importance of ethical behavior for managers and managerial accountants
6 Identify three forms of certification available to managerial accountants

The Meaning of Managerial Accounting

Managerial accounting is providing accounting information for a company’s internal users
Is not bound by generally accepted accounting principles (GAAP)
Managerial accounting has three broad objectives:
1. To provide information for planning the organization’s actions
2. To provide information for controlling the organization’s actions
3. To provide information for making effective decisions
Planning
particular end is the management activity called
planning
ex : improve quality
Controlling
The managerial activity of monitoring a plan’s implementation and taking corrective action
as needed is controlling
Compare
1. Actual Performance
2. Expected Performance
Decision Making
The process of choosing among competing alternatives is called decision making
– Competing Alternative #1
– Competing Alternative #2
*comparing cost and benefit
Financial Accounting
– Investment and Managerial
decisions, Accounting
stewardship (1 of 3)
evaluation,
monitoring activity,
internal users, suchand regulatory measures
as managers, executives, and
workers
information to internal users in planning, controlling,
and decision making
Comparison of Financial and Managerial Accounting
Financial Accounting Managerial Accounting
Externally focused Internally focused
Must follow externally imposed rules No mandatory rules

Objective financial information Financial and nonfinancial

information; subjective information
 Historical Orientation Emphasis on the future
Information about the firm as a whole Internal evaluation and decisions
based on very detailed information
More self contained Broad, multidisciplinary
Current Focus of Managerial Accounting
information that helps improve companies’ planning,
control, andinformation
• Providing decision making activities
useful in improving total quality
management
1. NewofMethods
the manyofactivities
Costing Products andmust
or tasks that Services
be done to
produce a product or service
efficiently and eliminate those that do not create
customer value
2. Customer Orientation
customer receives and what the customer gives up
when buying a product or service
Strategic Positioning
Increase customer value by providing something to
customers not provided by competitors
Value Chain
and services, and provide support services to
customers

3. Cross Functional Perspective

– manufacturing costs
– costs of distribution, sales, and service
4. Total Quality Management
managing costs
– Fundamental
• Has created a for establishing
demand excellenceaccounting
for a managerial
system that
the value provides
chain information
and collects both about quality
financial and
nonfinancial information.
identify and respond to the most important threats and
business opportunities facing the organization.
5. Time as a Competitive Element
• Decreasing nonvalue added time appears to go hand
in hand with increasing quality.
4. Efficiency
required, and the overall financial effect of productivity
changes should be calculated
The Role of the Managerial
• Positions Accountant
that have direct responsibility for the basic
objectives of an organization
treasury department. are called
The treasurer line positions
is responsible for
the finance function
Managerial
pays toAccounting
treat all of and
theirEthical Conduct
constituents with honesty and
loyalty
Company Codes of Ethical Conduct
kickbacks and improper gifts, insider trading, and
misappropriation of corporate information and assets
Standards of Ethical Conduct for Managerial Accountants (1 of 2)
Accountants (IMA) have established ethical standards
for accountants.
– the ‘‘correct’’ action that should be taken to rectify the
dilemma
Certification
• All three certifications offer proof of achievement at a
minimum level of professional competence
The Certified Management
– management Accountant
reporting, analysis,(CMA)
and behavioral issues
– decision analysis and information systems
The Certified
• Only aPublic Accountant
Certified (CPA) (CPA) is permitted
Public Accountant
(by law) to serve as an external
have a managerial accounting orientation, many
managerial accountants also hold this certificate
The Certified Internal Auditor (CIA)
comprehensive examination designed to ensure
technical competence and has two years’ experience.
Pengertian Akuntansi Manajerial
Akuntansi manajerial menyediakan informasi akuntansi untuk pengguna internal perusahaa
Tidak terikat oleh prinsip akuntansi yang berlaku umum (GAAP)
Akuntansi manajerial memiliki tiga tujuan luas:
1. Untuk memberikan informasi untuk perencanaan organisasi tindakan
2. Untuk memberikan informasi untuk mengendalikan organisasi tindakan
3. Untuk memberikan informasi untuk membuat keputusan yang efektif
Perencanaan
"Perumusan rinci tindakan untuk mencapai tujuan tertentu disebut aktivitas manajemen
perencanaan "
contoh: meningkatkan kualitas
Kontrol
Aktivitas manajerial untuk memantau implementasi rencana dan mengambil tindakan korektif
sesuai kebutuhan adalah kontrol.
Membandingkan
1. Performa Aktual
2. Performa yang Diharapkan
Pengambilan keputusan
Proses pemilihan di antara yang bersaing alternatif disebut pengambilan keputusan
- Bersaing Alternatif # 1
- Bersaing Alternatif # 2
* membandingkan biaya dan keuntungan
Akuntansi Keuangan dan Manajerial Akuntansi
• Akuntansi Keuangan memberikan informasi untuk
pengguna eksternal: harus mengikuti aturan yang ditentukan oleh:
• Laporan keuangan
-• Komisi Sekuritas
Akuntansi dan =Bursa
manajerial (SEC)internal
Akuntansi
•Perbandingan
Akuntansi keuangan = Akuntansi
Akuntansi Keuangan eksternal
dan Manajerial
Akuntansi Keuangan Akuntansi Manejerial
Fokus eksternal Fokus internal
Harus mengikuti aturan yang Tidak ada aturan wajib
diberlakukan secara eksternal

Informasi keuangan obyektif "Keuangan dan nonkeuangan informasi;

subjektif informasi
Historikal orientasi Penekanan pada masa depan
Informasi tentang perusahaan secara "Evaluasi dan keputusan internal
keseluruhan berdasarkan informasi yang sangat rinci "

Lebih mandiri Luas, multidisiplin

Fokus Saat Ini dari Akuntansi Manajerial
informasi yang membantu meningkatkan perencanaan perusahaan,
kontrol, dan aktivitas
• Memberikan pengambilan
informasi keputusan
yang berguna dalam"meningkatkan kualitas total
pengelolaan
1. Metode
dari sekianBaru Penetapan
banyak kegiatanBiaya Produk
atau tugas danharus
yang Layanan
dilakukan
menghasilkan produk atau layanan "
efisien dan menghilangkan yang tidak menciptakan
Nilai pelanggan
2. Orientasimenerima
pelanggan Pelanggandan apa yang pelanggan diharapkan
saat membeli produk atau layanan
Penentuan
TingkatkanPosisi Strategis dengan memberikan sesuatu kepada
nilai pelanggan
pelanggan tidak disediakan oleh pesaing
Rantai nilai
dan layanan, dan memberikan layanan dukungan kepada
pelanggan

3. Perspektif Lintas Fungsional

- biaya produksi
- biaya distribusi, penjualan, dan layanan
4. Total Quality
mengelola biayaManagement
-• Dasar untuk membangun
Telah menciptakan keunggulan
permintaan untuk akuntansi manajerial
sistem yangdan
rantai nilai memberikan informasi
mengumpulkan baiktentang
finansialkualitas
maupun
informasi non finansial.
mengidentifikasi dan menanggapi ancaman yang paling penting dan
peluang bisnis yang dihadapi organisasi.
5. Waktu sebagai Elemen Kompetitif
• Mengurangi waktu tambahan bukan nilai tampaknya berjalan seiring
seiring dengan peningkatan kualitas.
4. Efisiensi
diperlukan, dan efek finansial keseluruhan dari produktivitas
perubahan harus dihitung
Peran
• PosisiAkuntan Manajerial
yang memiliki tanggung jawab langsung atas dasar
tujuan organisasi disebut line position
Departemen Keuangan. Bendahara .
bertanggung jawab
fungsi keuangan
Akuntansi untuk
membayar Manajerial dan Perilaku
memperlakukan Etis konstituen mereka dengan kejujuran dan
semua
loyalitas
Kode Etik Perusahaan
sogokan dan hadiah yang tidak pantas, perdagangan orang dalam, dan
penyalahgunaan informasi dan aset perusahaan
Standar Perilaku Etis untuk Akuntan Manajerial
Akuntan (IMA) telah menetapkan standar etika
untuk akuntan.
- tindakan '' benar '' yang harus diambil untuk memperbaiki
dilema
Sertifikasi
• Ketiga sertifikasi menawarkan bukti pencapaian di a
tingkat kompetensi profesional minimal
Sertifikasi
- pelaporanAkuntansi Manajemen
manajemen, (CMA)
analisis, dan masalah perilaku
- analisis keputusan dan sistem informasi
Sertifikasi Akuntan
• Hanya Akuntan Publik
Publik (CPA) (CPA) yang diizinkan
Bersertifikat
(secara hukum) untuk berfungsi sebagai "eksternal"
memiliki orientasi akuntansi manajerial, banyak
akuntan manajerial juga memegang sertifikat ini
Sertifikasi Internal Auditor (CIA)
pemeriksaan komprehensif yang dirancang untuk memastikan
kompetensi teknis dan memiliki pengalaman dua tahun.
s manajemen

mbil tindakan korektif

DESY SAGITARIA RAJAGUKGUK

Pokok Bahasan
1 Product Cost in Total and Per Unit
2 Prime Cost and Conversion Cost in Total and Per Unit
3 Direct Materials Used in Production
4 Cost of Goods Manufacture
5 Cost of Goods Sold
6 Prepare an Income Statement for a Manufacturing Firm
7 Percentage of Sales Revenue for Each Line on the Income Statement
8 Statement for a Service Organization

Basic Managerial Accounting Concepts

Determine the cost of products, services, customers, and other items to managers
• Cost is the amount of cash or cash equivalent sacrificed for goods and/or services that bring a
current or future benefit to the organization
• As costs are used up in the production of revenues, they are said to expire. Expired costs are called
expenses
• On the income statement, expenses are deducted from revenues to determine income (profit)

Accumulating Costs
Accumulating costs is the way that costs are measured and recorded
Recorded:
• Phone Bill
• Accounts Payable & Telephone Expense Account

Assigning Costs
Assigning costs is the way that a cost is linked to some cost object
• What is the cost object for the phone call?
– To support Manufacturing?
– To support Selling the Product?

Cost Objects
Managerial accounting systems are structured to measure and assign costs
A cost object is any item such as a product, customer, department, project, geographic region or plant,
for which costs are measured and assigned

Assigning Costs to Cost Objects

Costs can be assigned to cost objects in a number of ways
The choice of a method depends on a number of factors, such as the need for accuracy
The objective is to measure and assign costs as well as possible, given management objectives
Costs can be assigned to cost objects in a number of ways
The choice of a method depends on a number of factors, such as the need for accuracy
The objective is to measure and assign costs as well as possible, given management objectives

Direct Costs
Direct costs are costs that can be easily and accurately traced to a cost object
When a cost is easy to trace, we mean that the relationship between the cost and the object can be
physically observed, is easy to track, and results in more accurate cost assignments

Indirect Costs
Indirect costs are costs that cannot be easily and accurately traced to a cost object
Allocation means that an indirect cost is assigned to a cost object by using a reasonable and convenient method
Allocating indirect costs is based on convenience

Other Categories of Cost

Costs can be direct or indirect, and are analyzed with respect to their behavior patterns, or the way in
which a cost changes when the level of the output changes.
1. Variable cost: A variable cost is one that increases in total as output increases and decreases in
total as output decreases
2. Fixed cost: A fixed cost is a cost that does not increase in total as output increases and does not
decrease in total as output decreases
3. Opportunity cost: An opportunity cost is the benefit given up or sacrificed when one alternative is
chosen over another

Product Costs
Output represents one of the most important cost objects

There are two types of output: products and services

Products are goods produced by converting raw materials through the use of labor and indirect
manufacturing resources, such as the manufacturing plant, land, and machinery
– Televisions, hamburgers, automobiles, computers, clothes, and furniture are examples of products

Service Costs
Services are tasks or activities performed for a customer or an activity performed using an
organization’s products or facilities
- Medical care, teaching, dental care, spa activities, insurance coverage, and accounting are
examples of service activities
- Car rental, video rental, and skiing are examples of services where the customer uses an
organization’s products or facilities
Services differ from products in many ways
- Services are intangible
- Services are perishable
- Services require direct contact between providers and buyers
Providing Cost Information
Managerial accountants must decide:
- what types of managerial accounting information to provide to managers
- how to measure such information
- when and to whom to communicate the information
Managers rely on managerial accounting information that is prepared and they believe that it provides
the best analysis for the decision at hand
There is one major exception
Managerial accountants must follow specific external reporting rules (i.e., generally accepted
accounting principles)
- When providing outside parties with cost information about the amount of ending inventory on the
balance sheet and the cost of goods sold on the income statement
- To calculate these two amounts, managerial accountants must subdivide costs into functional
categories: production and period (i.e., nonproduction)

Determining Product Cost

Product (manufacturing) costs are costs, both direct and indirect, of producing a product in a
manufacturing firm or of acquiring a product in a merchandising firm and preparing it for sale
- Only costs in the production section of the value chain are included in product costs
Product costs are inventoried
Product costs initially are added to an inventory account and remain in inventory until they are sold, at
which time they are transferred to cost of goods
Product costs are classified as direct materials, direct labor, and manufacturing overhead
Product Cost
- Direct Materials
- Direct Labor
- Overhead

Direct Materials
Direct materials are materials that are a part of the final product and can be directly traced to the
goods being produced
Materials cost can be directly charged to products because physical observation can be used to
measure the quantity used by each product
Materials that become part of a product usually are classified as direct materials

Direct Labor
Direct labor is the labor that can be directly traced to the goods being produced
- Physical observation can be used to measure the amount of labor used to produce a product
- Those employees who convert direct materials into a product are classified as direct labor
A company can also have indirect labor costs
- Indirect labor is included in overhead and, therefore, is an indirect cost rather than a direct cost

Manufacturing Overhead
All product costs other than direct materials and direct labor are considered manufacturing overhead
Manufacturing overhead also is known as factory burden, support, or indirect manufacturing costs
Costs are included as manufacturing overhead if they cannot be traced to the cost object of interest (e.g., unit of pro
Manufacturing overhead cost category includes a variety of items
-
Examples: depreciation on plant buildings and equipment, janitorial and maintenance labor, plant
supervision, materials handling, power for plant utilities, and plant property taxes

Total Product Cost

The total product cost equals the sum of direct materials, direct labor, and manufacturing overhead:

Total Product Cost = Direct Materials + Direct Labor + Manufacturing Overhead

The unit product cost equals total product cost divided by the number of units produced:
Per - Unit Product Cost = Total Product Cost
Number of units Produced

EXAMPLE

BlueDenim Company makes blue jeans. Last week, direct materials (denim, thread, zippers, and
rivets) costing $48,000 were put into production. Direct labor of $30,000 (50 workers×40
hours×$15 per hour) was incurred. Manufacturing overhead equaled $72,000. By the end of the
week, BlueDenim had manufactured 30,000 pairs of jeans.

Required:
1 Calculate the total product cost for last week.
2 Calculate the cost of one pair of jeans that was produced last week.

SOLUTION
1. Calculate the total product cost for last week.
Direct Material $ 48,000
Direct Labor 30,000
Manufacturing Overhead 72,000
Total Product Cost $ 150,000

2 Per-Unit Product Cost = 150,000

30,000
= 5
Prime and Conversion Costs
Product costs of direct materials, direct labor, and manufacturing overhead can be grouped into prime
cost and conversion cost:
Prime cost is the sum of direct materials cost and direct labor cost:
- Prime Cost = Direct Materials + Direct Labor

Conversion cost is the sum of direct labor cost and manufacturing overhead cost:
- Conversion Cost = Direct Labor + Manufacturing Overhead

EXAMPLE
BlueDenim Company makes blue jeans. Last week, direct materials (denim, thread, zippers, and
rivets) costing $48,000 were put into production. Direct labor of $30,000 (50 workers×40 hours×$15
per hour) was incurred. Manufacturing overhead equaled $72,000. By the end of the week, BlueDenim
had manufactured 30,000 pairs of jeans.
Refer to the information in Example 2.1 (p.40) for BlueDenim Company
Required:
1 Calculate the total prime cost for last week
2 Calculate the per-unit prime cost.
3 Calculate the total conversion cost for last week.
4 Calculate the per-unit conversion cost

Solution:
1 Direct Material $ 48,000
Direct Labor 30,000
Total Product Cost $ 78,000

2 Per-Unit Prime Cost= $ 78,000

30,000
$ 3

3 Direct Labor $ 30,000

Manufacturing Overhead 72,000
total conversion cost $ 102,000

4 Per-Unit Conversion Cost $ 102,000

30,000
$ 3.4
Note
Remember that prime cost and conversion cost do NOT equal total product cost. This is because
direct labor is part of BOTH prime cost and conversion cost.

Period Costs
Costs of production are assets that are carried in inventories until the goods are sold
Other costs, such as period costs, are not carried in inventory
- Period costs are all costs that are not product costs (i.e., all areas of the value chain except for production)
Examples of period costs:
Office supplies, research and development activities, the CEO’s salary, and advertising
The level of period costs can be significant and controlling them may bring greater cost savings than
the same effort exercised in controlling production costs
Period costs typically are expensed in the period in which they are incurred
If a period cost is expected to provide an economic benefit (i.e., revenues) beyond the next year, then
it is recorded as an asset (i.e., capitalized) and allocated to expense through depreciation throughout
its useful life

Selling Costs
Those costs necessary to market, distribute, and service a product or service are selling costs
EXAMPLES
Sales personnel Salaries & Commissions Advertising
Order-Filling
EXAMPLES
Warehousing
Shipping
Customer Service

Administrative Costs
Administrative costs include research, development, and general administration of the organization
and cannot be assigned to either selling or production
General administration ensures that the various activities of the organization are integrated so that the
overall mission of the firm is realized
Examples of general administrative costs are executive salaries, legal fees, printing the annual report,
and general accounting
Research and development costs are the costs associated with designing and developing new
products and must be expensed in the period incurred

Direct and Indirect Period Costs

Distinguishing between direct period costs and indirect period costs
indirect labor is included in overhead
Service companies: distinguishing between direct period costs and indirect period costs
These costs do not affect the calculation of inventories or COGS for service companies
Correct classification affects decisions, planning and control activities for managers

EXAMPLE: Restaurant
- Direct Period Cost: Chef Salary
- Indirect Period Cost: Disposable Napkins

Preparing Income Statements:

Cost of Goods Manufactured
The cost of goods manufactured represents the total product cost of goods
completed during the current period and transferred to finished goods inventory
The cost of direct materials used in production can be derived using the following formula:
Ending Inventory of Materials =

Beginning Inventory of Materials + Purchases - Direct Materials Used in Production

The direct materials are then used to calculate the cost of goods manufactured as follows:
Cost of goods manufactured =
Direct materials + Direct labor + Manufacturing overhead costs + Beginning WIP inventory − Ending WIP
inventory

Cost of Goods Manufactured

The primary use of calculating the direct materials used in production is to serve as the first number in
calculating the cost of goods manufactured
Direct materials used in production also show managers the difference between the amount of
materials purchased and the amount of materials used in manufacturing for the period

EXAMPLE
BlueDenim Company makes blue jeans. On May 1, BlueDenim had $68,000 of materials in
inventory. During the month of May, BlueDenim purchased $210,000 of materials. On May 31,
materials inventory equaled $22,000.
Required:
Calculate the cost of direct materials used in production for the month of May.
Solution:
Materials Inventory, May 1 $ 68,000
Purchases 210,000
Materials Inventory, May 31 (22,000)
Direct Materials Used in Production 256,000
Work-in-Process
Once the direct materials are calculated, the direct labor and manufacturing overhead for the period
are added to get the total manufacturing cost for the period
The second type of inventory—work in process (WIP) is the cost of the partially completed goods that
are still on the factory floor at the end of a time period
WIP units are units that have been started, but are not finished; they have some value, but not as
much as they will when they are completed; and there are beginning and ending inventories of WIP
We must adjust the total manufacturing cost for the time period for the inventories of WIP
After this adjustment, we will have the total cost of the goods that were completed and transferred from
work-in-process inventory to finished goods inventory during the current time period which is the cost
of goods manufactured

EXAMPLE
BlueDenim Company makes blue jeans. During the month of May, BlueDenim purchased $210,000 of
materials and incurred direct labor cost of $135,000 and manufacturing overhead of $150,000. On May
31, materials inventory equaled $22,000. Inventory information is as follows:
May 1 May 31
Materials 68,000 22,000
Work in process 50,000 16,000

Required:
Calculate the cost of goods manufactured for the month of May.

Solution:
Direct Material used in Production* 256,000
Direct Labor 135000
Manufacturing overhead 150000
Total Manufacturing cost for May 541,000
WIP, May 1 50,000
WIP, May 31 (16,000)
Cost of goods manufacturing 575,000

* Direct Material = 68.000 + 210.000 - 22.000

68,000
210,000 +
278,000
22,000 _
256,000
Cost of Goods Sold
To meet external reporting requirements, costs must be classified into three categories:
- production
- selling
- administration
Cost of goods sold represents the cost of goods that were sold during the period and then transferred
from finished goods inventory on the balance sheet to cost of goods sold on the income statement
(i.e., as an inventory expense). Cost of goods sold is calculated as:
Cost of goods sold =

Beginning finished goods inventory + Cost of goods manufactured − Ending finished goods inventory

The primary use for the statement of cost of goods sold is for external financial reporting. It is a critical
input to the income statement

EXAMPLE
BlueDenim Company makes blue jeans. During the month of May, 115,000 pairs of jeans were
completed at a cost of goods manufactured of $575,000. Suppose that on May 1, BlueDenim had
10,000 units in the finished goods inventory costing $50,000 and on May 31, the company had
26,000 units in the finished goods inventory costing $130,000.
Required:
1 Prepare a cost of goods sold statement for the month of May.
2 Calculate the number of pairs of jeans that were sold during May.

Solution:
BlueDenim Company
Cost of Good Sold Statement
For the Month of May
Cost of goods manufactured 575,000
Finished good inventory, May 1 50,000
Finished good inventory, May 31 (130,000)
Cost of good sold 495,000

Numberof unit sold:

Finished goods inventory, May 1 10,000
Units finished during May 115,000
Finished goods inventory, May 31 (26,000)
Unit sold during May 99,000
 Relationship Between Flow of Costs, Inventories, and Cost of Goods Sold

Income Statement: Manufacturing Firm

It is important that all sales revenue and expenses attached to a time period appear on the income statement
In the example 2.6, notice that the heading of the financial statement tells us what type of
statement it is—Income Statement; for what firm—BlueDenim Company; and for what period of
time—For the Month of May
Also note that in the income statement, expenses are separated into three categories: production
(cost of goods sold), selling, and administrative
Sales revenue is calculated as:
Sales Revenue = Price × Units Sold

The primary use for the income statement is for external financial reporting. Investors and outside
parties use it to determine the financial health of a firm, including the calculation of various
important financial ratios

EXAMPLE
Recall that BlueDenim Company sold 99,000 pairs of jeans during the month of May at a total cost
of $495,000. Each pair sold at a price of $8. BlueDenim also incurred two types of selling costs:
commissions equal to 10% of the sales price and fixed selling expense of $120,000. Administrative
expense totaled $85,000.
Required:
Prepare an income statement for BlueDenim for the month of May.
SOLUTION:
BlueDenim Company
Income Statement
For the Month of May
Sales revenue (99.000 x 8) 792,000
Cost of good sold 495,000
Gross Margin 297,000
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200
Administrative expenses 85,000
Operating income 12,800

Income Statement: Manufacturing Firm

Gross margin is the difference between sales revenue and cost of goods sold:
Gross Margin = Sales Revenue − Cost of Goods Sold
It shows how much the firm is making over and above the cost of the units sold
Gross margin does not equal operating income or profit as it is computed without subtracting selling
and administrative expenses
If gross margin is positive, the firm will charge prices that cover the product cost

Gross Margin Percentage

A company can compare gross margin percentage with the average for its industry to see if its
experience is within the ballpark range for other firms in the industry
Gross margin percentage varies significantly by industry.
Gross margin percentage is calculated as:

Gross Margin
Gross MarginPercentage =
Sales Revenue

Calculating the percentage of revenue for each line on the income statement informs managers of the
size of each income statement line item relative to sales revenue. This calculation also enables
comparisons between fiscal periods (i.e., trend analysis) and with other firms in the industry (i.e.,
competitor benchmarking)

EXAMPLE
BlueDenim Company
Income Statement
 For the month of May
Sales revenue (99.000 x 8) 792,000
Cost of good sold 495,000
Gross Margin 297,000
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200
Administrative expenses 85,000
Operating income 12,800
Refer to the income statement for BlueDenim Company in Example 2.6

Required:
Calculate the percentage of sales revenue represented by each line of the income statement.

SOLUTION:
BlueDenim Company
Income Statement
For the month of May
Sales revenue (99.000 x 8) 792,000 100.0%
Cost of good sold 495,000 62.5%
Gross Margin 297,000 37.5%
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200 25.2%
Administrative expenses 85,000 10.7%
Operating income 12,800 1.6%
Operating Income
As you saw in Example 2.7, selling and administrative expenses for the period are subtracted from
gross margin to arrive at operating income

Operating Income = Gross Margin − Selling and Administrative Expenses

Operating income is the key figure from the income statement; it is profit, and shows how much the
owners are actually earning from the company

Income Statement: Service Firm

In a service organization, there is no product to purchase, like in a merchandising or manufacturing operation
There are no beginning or ending inventories and no cost of goods sold and gross margin on the income statement
The cost of providing services appears along with the other operating expenses of the company

EXAMPLE
Komala Information Systems designs and installs human resources software for small companies. Last
month, Komala had software licensing costs of $5,000, service technicians’ costs of $35,000, and
research and development costs of $55,000. Selling expenses were $5,000, and administrative
expenses equaled $7,000. Sales totaled $130,000.
Required:
Prepare an income statement for Komala Information Systems for the past month.

SOLUTION
Komala Information System
Income Statement
For the Past Month
Sales Revenue: 130,000
Less operating expense 5,000
Software licensing 35,000
Service technicians 55,000
Research and development 5,000
Selling expenses 7,000 107,000
Operating Income 23,000
 Konsep Dasar Akuntansi Manajerial
Tentukan biaya produk, layanan, pelanggan, dan item lainnya kepada manajer
• Biaya adalah jumlah uang tunai atau setara tunai yang dikorbankan untuk barang dan / atau jasa
yang membawa manfaat saat ini atau di masa depan bagi organisasi
• Karena biaya-biaya digunakan untuk menghasilkan pendapatan, maka dikatakan berakhir. Biaya
kadaluarsa disebut biaya
• Pada laporan laba rugi, biaya dikurangkan dari pendapatan untuk menentukan pendapatan (laba

Mengumpulkan Biaya
"Mengumpulkan biaya adalah cara biaya diukur dan dicatat
Tercatat:
• Tagihan telepon
• Akun Hutang & Pengeluaran Telepon "

Menetapkan Biaya
"Menetapkan biaya adalah cara biaya dikaitkan dengan beberapa objek biaya
• Berapa objek biaya untuk panggilan telepon?
- Untuk mendukung Manufaktur?
- Untuk mendukung Penjualan Produk? "

Objek Biaya
"Sistem akuntansi manajerial disusun untuk mengukur dan menetapkan biaya
Objek biaya adalah item apa pun seperti produk, pelanggan, departemen, proyek, wilayah geograf
atau pabrik, yang biayanya diukur dan ditetapkan "

Menetapkan Biaya ke Objek Biaya

"Biaya dapat diberikan ke objek biaya dengan beberapa cara
Pilihan metode bergantung pada sejumlah faktor, seperti kebutuhan akan akurasi
Tujuannya adalah untuk mengukur dan menetapkan biaya dengan sebaik mungkin, mengingat tuju
"Biaya dapat diberikan ke objek biaya dengan beberapa cara
Pilihan metode bergantung pada sejumlah faktor, seperti kebutuhan akan akurasi
Tujuannya adalah untuk mengukur dan menetapkan biaya dengan sebaik mungkin, mengingat tuju

Direct Costs
"Biaya langsung adalah biaya yang dapat dengan mudah dan akurat ditelusuri ke objek biaya
Ketika biaya mudah dilacak, yang kami maksud adalah bahwa hubungan antara biaya dan objek d
diamati secara fisik, mudah dilacak, dan menghasilkan penetapan biaya yang lebih akurat "

Indirect Costs
"Biaya tidak langsung adalah biaya yang tidak dapat dengan mudah dan akurat dilacak ke objek bi
Alokasi berarti bahwa biaya tidak langsung diberikan ke objek biaya dengan menggunakan metode
Mengalokasikan biaya tidak langsung didasarkan pada kenyamanan "

Kategori Biaya Lainnya

Biaya bisa langsung atau tidak langsung, dan dianalisis sehubungan dengan pola perilakunya, atau
cara biaya berubah ketika tingkat output berubah.
1. Biaya variabel: Biaya variabel adalah biaya yang meningkat secara total saat output mening
dan menurun secara total saat output menurun
2. Biaya tetap: Biaya tetap adalah biaya yang tidak meningkat secara total seiring dengan
peningkatan output dan tidak menurun secara total saat output menurun
3. Biaya peluang: Biaya peluang adalah manfaat yang diberikan atau dikorbankan ketika satu
alternatif dipilih di atas yang lain

Product Costs
Output merupakan salah satu objek biaya yang paling penting

Ada dua jenis keluaran: produk dan jasa

Produk adalah barang yang diproduksi dengan mengubah bahan mentah melalui penggunaan tena
kerja dan sumber daya manufaktur tidak langsung, seperti pabrik, tanah, dan mesin.
- Televisi, hamburger, mobil, komputer, pakaian, dan furnitur adalah contoh produk

Service Costs
Layanan adalah tugas atau aktivitas yang dilakukan untuk pelanggan atau aktivitas yang dilakukan
dengan menggunakan produk atau fasilitas organisasi
- Perawatan medis, pengajaran, perawatan gigi, aktivitas spa, perlindungan asuransi, dan
akuntansi adalah contoh aktivitas layanan
-Persewaan mobil, persewaan video, dan ski adalah contoh layanan di mana pelanggan
menggunakan produk atau fasilitas organisasi
Layanan berbeda dari produk dalam banyak hal
- Layanan tidak berwujud
- Layanan mudah rusak
- Layanan membutuhkan kontak langsung antara penyedia dan pembeli
Memberikan Informasi Biaya
Akuntan manajerial harus memutuskan:
- jenis informasi akuntansi manajerial apa yang akan diberikan kepada manajer
- bagaimana mengukur informasi tersebut
- kapan dan kepada siapa untuk mengkomunikasikan informasi
Manajer mengandalkan informasi akuntansi manajerial yang disiapkan dan mereka percaya bahwa
informasi tersebut memberikan analisis terbaik untuk keputusan yang ada
Ada satu pengecualian utama
Akuntan manajerial harus mengikuti aturan pelaporan eksternal tertentu (yaitu, prinsip akuntansi ya
diterima secara umum)
- Saat memberikan informasi biaya kepada pihak luar tentang jumlah persediaan akhir di nera
dan harga pokok penjualan di laporan laba rugi
- Untuk menghitung dua jumlah ini, akuntan manajerial harus membagi biaya menjadi katego
fungsional: produksi dan periode (yaitu, nonproduksi)

Menentukan Biaya Produk

Biaya produk (manufaktur) adalah biaya, baik langsung maupun tidak langsung, untuk menghasilk
produk di perusahaan manufaktur atau memperoleh produk di perusahaan perdagangan dan
mempersiapkannya untuk dijual.
- Hanya biaya di bagian produksi dari rantai nilai yang termasuk dalam biaya produk
Biaya produk diinventarisasi
Biaya produk awalnya ditambahkan ke akun inventaris dan tetap dalam inventaris sampai dijual, pa
saat itu dipindahkan ke harga pokok barang
Biaya produk diklasifikasikan sebagai bahan langsung, tenaga kerja langsung, dan biaya overhead
Product Cost
- Direct Materials
- Direct Labor
- Overhead

Direct Materials
Bahan langsung adalah bahan yang menjadi bagian dari produk akhir dan dapat langsung dilacak
barang yang diproduksi
Biaya bahan baku dapat langsung dibebankan pada produk karena pengamatan fisik dapat diguna
untuk mengukur kuantitas yang digunakan oleh setiap produk
Material yang menjadi bagian dari suatu produk biasanya diklasifikasikan sebagai material langsun

Direct Labor
Tenaga kerja langsung adalah tenaga kerja yang dapat dilacak langsung ke barang yang diproduk
- Pengamatan fisik dapat digunakan untuk mengukur jumlah tenaga kerja yang digunakan un
- Karyawan yang mengubah bahan langsung menjadi produk diklasifikasikan sebagai tenaga
 Perusahaan juga dapat memiliki biaya tenaga kerja tidak langsung
- Tenaga kerja tidak langsung termasuk dalam biaya overhead dan, oleh karena itu, merupak

Manufacturing Overhead
Semua biaya produk selain bahan langsung dan tenaga kerja langsung dianggap biaya overhead p
Overhead manufaktur juga dikenal sebagai beban pabrik, dukungan, atau biaya produksi tidak lang
interest (e.g., unit of productBiaya dimasukkan sebagai overhead produksi jika tidak dapat dilacak ke objek biaya yang diminati
Kategori biaya overhead manufaktur mencakup berbagai item
-
Contoh: depresiasi pada gedung dan peralatan pabrik, tenaga kebersihan dan pemeliharaa
pengawasan pabrik, penanganan bahan, listrik untuk utilitas pabrik, dan pajak properti pabr

Total Product Cost

Total biaya produk sama dengan jumlah bahan langsung, tenaga kerja langsung, dan biaya overhe

Total Product Cost = Direct Materials + Direct Labor + Manufacturing Overhead

Biaya produk unit sama dengan biaya produk total dibagi dengan jumlah unit yang diproduksi:
Per - Unit Product Cost = Total Product Cost
Number of units Produced

EXAMPLE
Perusahaan BlueDenim membuat jeans biru. Minggu lalu, bahan langsung (denim, benang,
ritsleting, dan paku keling) seharga $ 48.000 dimasukkan ke dalam produksi. Tenaga kerja
langsung sebesar $ 30.000 (50 pekerja × 40 jam × $ 15 per jam) dilakukan. Overhead
manufaktur sama dengan $ 72.000. Pada akhir minggu, BlueDenim telah memproduksi 30.0
pasang jeans.

Required:
1 Hitung total biaya produk untuk minggu lalu.
2 Hitung harga satu celana jeans yang diproduksi minggu lalu.

SOLUTION
1. Hitung total biaya produk untuk minggu lalu.
Direct Material $ 48,000
Direct Labor 30,000
Manufacturing Overhead 72,000
Total Product Cost $ 150,000

2 Per-Unit Product Cost = 150,000

30,000
= 5
Prime and Conversion Costs
Biaya produk bahan langsung, tenaga kerja langsung, dan overhead produksi dapat dikelompokka
menjadi biaya utama dan biaya konversi:
Biaya prima adalah jumlah dari biaya bahan langsung dan biaya tenaga kerja langsung:
- Prime Cost = Direct Materials + Direct Labor

Biaya konversi adalah jumlah dari biaya tenaga kerja langsung dan biaya overhead produksi:
- Conversion Cost = Direct Labor + Manufacturing Overhead

EXAMPLE
Perusahaan BlueDenim membuat jeans biru. Minggu lalu, bahan langsung (denim, benang, ritsletin
dan paku keling) seharga $ 48.000 dimasukkan ke dalam produksi. Tenaga kerja langsung sebesa
30.000 (50 pekerja × 40 jam × $ 15 per jam) dilakukan. Overhead manufaktur sama dengan $ 72.0
Pada akhir minggu, BlueDenim telah memproduksi 30.000 pasang jeans.
Lihat informasi di Contoh 2.1 (p.40) untuk BlueDenim Company
Required:
1 Hitung total biaya utama minggu lalu
2 Hitung biaya utama per unit.
3 Hitung total biaya konversi untuk minggu lalu.
4 Hitung biaya konversi per unit

Solution:
1 Direct Material $ 48,000
Direct Labor 30,000
Total Product Cost $ 78,000

2 Per-Unit Prime Cost= $ 78,000

30,000
$ 3

3 Direct Labor $ 30,000

Manufacturing Overhead 72,000
total conversion cost $ 102,000

4 Per-Unit Conversion Cost $ 102,000

30,000
$ 3.4
 Note
Ingatlah bahwa biaya utama dan biaya konversi TIDAK sama dengan biaya produk total. Ini
karena tenaga kerja langsung merupakan bagian dari KEDUA biaya utama dan biaya konve

Period Costs
Biaya produksi adalah aset yang dicatat dalam persediaan sampai barang dijual
Biaya lain, seperti biaya periode, tidak dicatat dalam persediaan
ept for production) - Biaya periode adalah semua biaya yang bukan biaya produk (yaitu, semua area rantai nilai
Contoh biaya periode:
Perlengkapan kantor, aktivitas penelitian dan pengembangan, gaji CEO, dan periklanan
Tingkat biaya periode dapat menjadi signifikan dan pengendaliannya dapat menghasilkan
penghematan biaya yang lebih besar daripada upaya yang sama yang dilakukan dalam mengenda
biaya produksi
Biaya periode biasanya dibebankan pada periode terjadinya
Jika biaya periode diharapkan memberikan manfaat ekonomi (yaitu, pendapatan) setelah tahun
berikutnya, maka itu dicatat sebagai aset (yaitu, dikapitalisasi) dan dialokasikan ke biaya melalui
penyusutan selama masa manfaatnya.

Selling Costs
Biaya-biaya yang diperlukan untuk memasarkan, mendistribusikan, dan melayani suatu produk ata
CONTOH
Gaji personel penjualan & Komisi Periklanan
Pengisian Pesanan
CONTOH
Pergudangan
pengiriman
Customer Service

Administrative Costs
Biaya administrasi termasuk penelitian, pengembangan, dan administrasi umum organisasi dan tid
dapat ditugaskan untuk penjualan atau produksi
Administrasi umum memastikan bahwa berbagai aktivitas organisasi terintegrasi sehingga keseluru
misi perusahaan terwujud
Contoh biaya administrasi umum adalah gaji eksekutif, biaya hukum, pencetakan laporan tahunan,
akuntansi umum
Biaya penelitian dan pengembangan adalah biaya yang terkait dengan perancangan dan
pengembangan produk baru dan harus dikeluarkan dalam periode terjadinya

Direct and Indirect Period Costs

Membedakan antara biaya periode langsung dan biaya periode tidak langsung
tenaga kerja tidak langsung termasuk dalam biaya overhead
Perusahaan jasa: membedakan antara biaya periode langsung dan biaya periode tidak langsung
Biaya tersebut tidak mempengaruhi perhitungan persediaan atau HPP untuk perusahaan jasa
Klasifikasi yang benar mempengaruhi keputusan, perencanaan dan kegiatan pengendalian bagi
manajer
CONTOH: Restoran
- Biaya Periode Langsung: Gaji Koki
- Biaya Periode Tidak Langsung: Serbet Sekali Pakai

Mempersiapkan Laporan Pendapatan:

Harga Pokok Produksi
Harga pokok produksi mewakili total harga pokok produk yang diselesaikan selama periode berjala
dan dipindahkan ke persediaan barang jadi
Biaya bahan baku yang digunakan dalam produksi dapat dihitung dengan rumus sebagai berikut:
Ending Inventory of Materials =

Beginning Inventory of Materials + Purchases - Direct Materials Used in Productio

Bahan langsung tersebut kemudian digunakan untuk menghitung harga pokok produksi sebagai beriku
Cost of goods manufactured =
Direct materials + Direct labor + Manufacturing overhead costs + Beginning WIP inventory − Ending
inventory

Harga Pokok Produksi

Kegunaan utama penghitungan bahan langsung yang digunakan dalam produksi adalah sebagai
nomor pertama dalam penghitungan harga pokok produksi
Bahan langsung yang digunakan dalam produksi juga menunjukkan kepada manajer perbedaan an
jumlah bahan yang dibeli dan jumlah bahan yang digunakan di bidang manufaktur untuk periode
tersebut

EXAMPLE
Perusahaan BlueDenim membuat jeans biru. Pada tanggal 1 Mei, BlueDenim memiliki $ 68
bahan dalam persediaan. Selama bulan Mei, BlueDenim membeli material senilai $ 210.000
Pada tanggal 31 Mei, persediaan material setara dengan $ 22.000.
Required:
Hitung biaya bahan langsung yang digunakan dalam produksi untuk bulan Mei.
Solution:
Materials Inventory, May 1 $ 68,000
Purchases 210,000
Materials Inventory, May 31 (22,000)
Direct Materials Used in Production 256,000
Work-in-Process
Setelah bahan langsung dihitung, tenaga kerja langsung dan overhead pabrik untuk periode terseb
ditambahkan untuk mendapatkan total biaya produksi untuk periode tersebut
Jenis inventaris kedua — pekerjaan dalam proses (WIP) adalah biaya barang yang sebagian seles
yang masih berada di lantai pabrik pada akhir periode waktu
Unit WIP adalah unit yang telah dimulai, tetapi belum selesai; mereka memiliki beberapa nilai, tetap
tidak sebanyak yang mereka inginkan setelah selesai; dan ada inventaris awal dan akhir WIP
Kita harus menyesuaikan total biaya produksi untuk periode waktu persediaan WIP
Setelah penyesuaian ini, kami akan memiliki total harga pokok barang yang telah diselesaikan dan
dipindahkan dari persediaan barang dalam proses ke persediaan barang jadi selama periode wakt
berjalan yang merupakan harga pokok produksi.

EXAMPLE
Perusahaan BlueDenim membuat jeans biru. Selama bulan Mei, BlueDenim membeli $ 210.000 ba
dan menimbulkan biaya tenaga kerja langsung sebesar $ 135.000 dan biaya tambahan produksi
sebesar $ 150.000. Pada tanggal 31 Mei, persediaan material setara dengan $ 22.000. Informasi
persediaan adalah sebagai berikut:
May 1 May 31
Materials 68,000 22,000
Work in process 50,000 16,000

Required:
Hitung harga pokok produksi untuk bulan Mei.

Solution:
Direct Material used in Production* 256,000
Direct Labor 135000
Manufacturing overhead 150000
Total Manufacturing cost for May 541,000
WIP, May 1 50,000
WIP, May 31 (16,000)
Cost of goods manufacturing 575,000

* Direct Material = 68.000 + 210.000 - 22.000

68,000
210,000 +
278,000
22,000 _
256,000
Harga pokok penjualan
Untuk memenuhi persyaratan pelaporan eksternal, biaya harus diklasifikasikan menjadi tiga kategori:
- produksi
- penjualan
- administration
Harga pokok penjualan mewakili harga pokok penjualan selama periode dan kemudian dipindahka
dari persediaan barang jadi di neraca ke harga pokok penjualan di laporan laba rugi (yaitu, sebaga
biaya persediaan). Harga pokok penjualan dihitung sebagai:
Cost of goods sold =

Beginning finished goods inventory + Cost of goods manufactured − Ending finished goods inventory

Kegunaan utama laporan harga pokok penjualan adalah untuk pelaporan keuangan eksternal. Ini
adalah masukan penting untuk laporan laba rugi

EXAMPLE
Perusahaan BlueDenim membuat jeans biru. Selama bulan Mei, 115.000 pasang jeans
diselesaikan dengan harga pokok produksi $ 575.000. Misalkan pada 1 Mei, BlueDenim me
10.000 unit dalam persediaan barang jadi seharga $ 50.000 dan pada tanggal 31 Mei,
perusahaan memiliki 26.000 unit dalam persediaan barang jadi seharga $ 130.000.
Required:
1 Siapkan laporan harga pokok penjualan untuk bulan Mei.
2 Hitung jumlah celana jeans yang terjual selama bulan Mei.

Solution:
BlueDenim Company
Cost of Good Sold Statement
For the Month of May
Cost of goods manufactured 575,000
Finished good inventory, May 1 50,000
Finished good inventory, May 31 (130,000)
Cost of good sold 495,000

Numberof unit sold:

Finished goods inventory, May 1 10,000
Units finished during May 115,000
Finished goods inventory, May 31 (26,000)
Unit sold during May 99,000
 Hubungan Antara Arus Biaya, Persediaan, dan Harga Pokok Penjualan

Laporan Laba Rugi: Perusahaan Manufaktur

he income statement Penting agar semua pendapatan dan biaya penjualan yang melekat pada periode waktu muncul di lapo
Pada contoh 2.6, perhatikan bahwa tajuk laporan keuangan memberi tahu kita jenis
laporan apa itu — Laporan Laba Rugi; untuk perusahaan apa — BlueDenim
Company; dan untuk jangka waktu berapa — Untuk Bulan Mei
Perhatikan juga bahwa dalam laporan laba rugi, biaya dipisahkan menjadi tiga
kategori: produksi (harga pokok penjualan), penjualan, dan administrasi
Pendapatan penjualan dihitung sebagai:
Sales Revenue = Price × Units Sold

Kegunaan utama laporan laba rugi adalah untuk pelaporan keuangan eksternal.
Investor dan pihak luar menggunakannya untuk menentukan kesehatan keuangan
suatu perusahaan, termasuk penghitungan berbagai rasio keuangan penting

EXAMPLE
Ingatlah bahwa Perusahaan BlueDenim menjual 99.000 pasang jeans selama bulan Mei de
harga total $ 495.000. Setiap pasang dijual dengan harga $ 8. BlueDenim juga mengeluarka
dua jenis biaya penjualan: komisi sebesar 10% dari harga jual dan biaya penjualan tetap
sebesar $ 120.000. Beban administrasi mencapai $ 85.000.
Required:
Siapkan laporan laba rugi untuk BlueDenim untuk bulan Mei.
SOLUTION:
BlueDenim Company
Income Statement
For the Month of May
Sales revenue (99.000 x 8) 792,000
Cost of good sold 495,000
Gross Margin 297,000
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200
Administrative expenses 85,000
Operating income 12,800

Laporan Laba Rugi: Perusahaan Manufaktur

Gross Margin adalah perbedaan antara pendapatan penjualan dan harga pokok penjualan:
Gross Margin = Sales Revenue − Cost of Goods Sold
Ini menunjukkan seberapa banyak perusahaan menghasilkan di atas biaya unit yang dijual
Margin kotor tidak sama dengan pendapatan atau laba operasi karena dihitung tanpa mengurangi
biaya penjualan dan administrasi
Jika margin kotor positif, perusahaan akan menetapkan harga yang menutupi biaya produk

Gross Margin Percentage

Sebuah perusahaan dapat membandingkan persentase margin kotor dengan rata-rata industrinya
untuk melihat apakah pengalamannya berada dalam kisaran rata-rata untuk perusahaan lain di ind
tersebut.
Persentase margin kotor sangat bervariasi menurut industri.
Persentase margin kotor dihitung sebagai:

Gross Margin
Gross MarginPercentage =
Sales Revenue

Menghitung persentase pendapatan untuk setiap baris pada laporan laba rugi memberi tahu mana
tentang ukuran setiap item baris laporan laba rugi relatif terhadap pendapatan penjualan. Perhitung
ini juga memungkinkan perbandingan antara periode fiskal (yaitu, analisis tren) dan dengan
perusahaan lain di industri (yaitu, benchmarking pesaing)

EXAMPLE
BlueDenim Company
Income Statement
 For the month of May
Sales revenue (99.000 x 8) 792,000
Cost of good sold 495,000
Gross Margin 297,000
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200
Administrative expenses 85,000
Operating income 12,800
Lihat laporan laba rugi untuk BlueDenim Company di Contoh 2.6

Required:
Hitung persentase pendapatan penjualan yang diwakili oleh setiap baris laporan laba rugi.

SOLUTION:
BlueDenim Company
Income Statement
For the month of May
Sales revenue (99.000 x 8) 792,000
Cost of good sold 495,000
Gross Margin 297,000
Less:
Selling Expenses
Commissions (792.000 x 0,10) 79,200
Fixed selling expenses 120,000 199,200
Administrative expenses 85,000
Operating income 12,800
 Pendapatan operasional
Seperti yang Anda lihat di Contoh 2.7, biaya penjualan dan administrasi untuk
periode tersebut dikurangkan dari margin kotor untuk mendapatkan pendapatan
operasional
Operating Income = Gross Margin − Selling and Administrative Expenses

Pendapatan operasional adalah angka kunci dari laporan laba rugi; ini adalah laba,
dan menunjukkan berapa banyak sebenarnya penghasilan pemilik dari perusahaan

Laporan Laba Rugi: Perusahaan Jasa

cturing operation Dalam organisasi jasa, tidak ada produk untuk dibeli, seperti dalam operasi perdagangan atau produks
n the income statement Tidak ada persediaan awal atau akhir dan tidak ada harga pokok penjualan dan margin kotor pada lap
Biaya penyediaan layanan muncul bersama dengan biaya operasional perusahaan lainnya

EXAMPLE
Sistem Informasi Komala merancang dan menginstal perangkat lunak sumber daya manusia untuk
perusahaan kecil. Bulan lalu, Komala memiliki biaya lisensi perangkat lunak sebesar $ 5.000, biaya
teknisi servis sebesar $ 35.000, dan biaya penelitian dan pengembangan sebesar $ 55.000. Biaya
penjualan adalah $ 5.000, dan biaya administrasi sama dengan $ 7.000. Penjualan mencapai $
130.000.
Required:
Siapkan laporan laba rugi Sistem Informasi Komala selama sebulan terakhir.

SOLUTION
Komala Information System
Income Statement
For the Past Month
Sales Revenue: 130,000
Less operating expense 5,000
Software licensing 35,000
Service technicians 55,000
Research and development 5,000
Selling expenses 7,000 107,000
Operating Income 23,000
anajer
uk barang dan / atau jasa

dikatakan berakhir. Biaya

entukan pendapatan (laba) "

biaya

biaya
n, proyek, wilayah geografis

n akurasi
k mungkin, mengingat tujuan manajemen "
 lusuri ke objek biaya
n antara biaya dan objek dapat
yang lebih akurat "

akurat dilacak ke objek biaya

gan menggunakan metode yang masuk akal dan nyaman

gan pola perilakunya, atau

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enurun
u dikorbankan ketika satu

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u aktivitas yang dilakukan

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an di mana pelanggan
ada manajer

an mereka percaya bahwa

a

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ah persediaan akhir di neraca

bagi biaya menjadi kategori

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lam biaya produk

nventaris sampai dijual, pada

sung, dan biaya overhead pabrik

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a kerja yang digunakan untuk menghasilkan suatu produk
sifikasikan sebagai tenaga kerja langsung
, oleh karena itu, merupakan biaya tidak langsung daripada biaya langsung

dianggap biaya overhead pabrik

u biaya produksi tidak langsung
objek biaya yang diminati (misalnya, unit produk)

bersihan dan pemeliharaan,

k, dan pajak properti pabrik

angsung, dan biaya overhead pabrik:

anufacturing Overhead

unit yang diproduksi:

angsung (denim, benang,

m produksi. Tenaga kerja
dilakukan. Overhead
m telah memproduksi 30.000
duksi dapat dikelompokkan

kerja langsung:

a overhead produksi:

ng (denim, benang, ritsleting,

ga kerja langsung sebesar $
aktur sama dengan $ 72.000.
.
gan biaya produk total. Ini
ya utama dan biaya konversi.

u, semua area rantai nilai kecuali untuk produksi)

i CEO, dan periklanan

pat menghasilkan
lakukan dalam mengendalikan

dapatan) setelah tahun

asikan ke biaya melalui

melayani suatu produk atau jasa adalah biaya penjualan

i umum organisasi dan tidak

ntegrasi sehingga keseluruhan

ncetakan laporan tahunan, dan

erancangan dan
inya
gsung

a periode tidak langsung

ntuk perusahaan jasa
atan pengendalian bagi

an selama periode berjalan

umus sebagai berikut:

erials Used in Production

kok produksi sebagai berikut:

ng WIP inventory − Ending WIP

produksi adalah sebagai

ada manajer perbedaan antara

anufaktur untuk periode

BlueDenim memiliki $ 68.000

material senilai $ 210.000.
0.
abrik untuk periode tersebut
ebut
arang yang sebagian selesai

emiliki beberapa nilai, tetapi

s awal dan akhir WIP

ang telah diselesaikan dan

jadi selama periode waktu

nim membeli $ 210.000 bahan

aya tambahan produksi
ngan $ 22.000. Informasi
ikan menjadi tiga kategori:

dan kemudian dipindahkan

an laba rugi (yaitu, sebagai

ed goods inventory

n keuangan eksternal. Ini

115.000 pasang jeans

ada 1 Mei, BlueDenim memiliki
pada tanggal 31 Mei,
eharga $ 130.000.
riode waktu muncul di laporan laba rugi

eans selama bulan Mei dengan

eDenim juga mengeluarkan
n biaya penjualan tetap
kok penjualan:

unit yang dijual

hitung tanpa mengurangi

pi biaya produk

ngan rata-rata industrinya

tuk perusahaan lain di industri

a rugi memberi tahu manajer

patan penjualan. Perhitungan
s tren) dan dengan
oran laba rugi.

100.0%
62.5%
37.5%

25.2%
10.7%
1.6%
perdagangan atau produksi
dan margin kotor pada laporan laba rugi
ahaan lainnya

mber daya manusia untuk

nak sebesar $ 5.000, biaya
n sebesar $ 55.000. Biaya
Penjualan mencapai $
ROMAULI CHRISTIE SILALAHI

Pokok Bahasan
ini isinya judul-judul besarnya biar pas buka sheet nya langsung tau isinya apa aja biar gampang cari rumusn

Versi English
Cost Behavior and Forecasting
apa aja biar gampang cari rumusnya

Versi Indonesia
Perilaku Biaya dan Peramalan
HANNAWANTI

Pokok Bahasan
ini isinya judul-judul besarnya biar pas buka sheet nya langsung tau isinya apa aja biar gampang cari rumusn

Versi English
Cost-VolumeProfit Analysis: A Managerial Planning Tool
a aja biar gampang cari rumusnya

Versi Indonesia
Analisis Biaya-Volume Keuntungan: Alat Perencanaan Manajerial
MAYA MEDIAS PUTRI

Pokok Bahasan
1. Absorption Costing
2. Variabel Costing
3. Computing Inventory Cost
4. Income Statements using Variable and Absorption Costing
5. Segmented Inventory Cost using Variable Costing

Performance of Profit Centers: Variable, Absorption Income Statements

- Two
1. methods
based of computing
on variable costing income have been developed:
2. based on full or absorption costing.

Absorption
- Absorption Costing
costing assigns all manufacturing costs to the product.
ex : Direct materials, direct labor, variable overhead, and fixed overhead define the cost of a product.
- Under this method, fixed overhead is assigned to the product through the use of a predetermined fixed
overhead rate and is not expensed until the product is sold.
Fixed overhead is an inventoriable cost.

Variable
- VariableCosting
costing assigns only variable manufacturing costs to the product; these costs include direct
materials, direct labor, and variable overhead.
-- Fixed
Underoverhead is treated
variable costing, as overhead
fixed a period expense andisisseen
of a period excluded from the
as expiring product
that periodcost.
and is charged in
total against the revenues of the period.

Comparison

Inventory Valuation
- absorption costing, that product cost includes direct materials, direct labor, variable overhead, and fixed overhea
- variable costing, the product cost includes only direct materials, direct labor, and variable overhead.
Computing Inventory Cost
Example :
During the most recent year, Fairchild Company had the following data associated the product it makes :

Unit in beginning inventory

Unit produced 10,000
Units sold ($300 per unit) 8,000
Variable costs per unit :
Direct materials 50
Direct labor 100
Variable overhead 50
Fixed costs :
Fixed overhead per unit produced 25
Fixed selling and administrative 100,000

Required:
1. How many units are in ending inventory?
2. Using absorption costing/variable costing, calculate the per unit product cost
3. What is the value of ending inventory?

Absorption Costing
Unit Ending Inventory
1. Unit Ending Inventory = Units Beginning Inventory + Units Produced - Unit Sold
= 0 + 10.000 - 8.000
= 2,000

Unit Product Cost

2. Absorption costing unit cost :
Direct materials 50
Direct labor 100
Variable overhead 50
Fixed overhead 25
Unit product cost 225

Value of Ending Inventory

3. Value of Ending Inventory = Units Ending Inventory x Absorption Unit Product Cost
= 2.000 x 225$
= 450,000

Variable Costing
1. Unit Ending Inventory = Units Beginning Inventory + Units Produced - Unit Sold
= 0 + 10.000 - 8.000
= 2,000

2. Variable costing unit cost *only variable

Direct materials 50
Direct labor 100
Variable overhead 50
Unit Product cost 200

3. Value of Ending Inventory = Units Ending Inventory x Absorption Unit Product Cost
= 2.000 x 200$
= 400,000

Income Statements
- The difference using
arises Variable
because of theand Absorption
amount Costing recognized as an expense under the two methods
of fixed overhead

Required :
1. Calculate the cost of goods sold under absorption / variable costing
2. Prepare income statement

Absorption Costing
Cost of Goods Sold (COGS)
1. COGS = Absorption Unit Products Cost x Unit Sold
= $225 x 8.000
= 1,800,000

Variable Costing
Cost of Goods Sold (COGS)
1. COGS = Absorption Unit Products Cost x Unit Sold
= $200 x 8.000
= 1,600,000

2. Income Statement
Absorption Costing
Fairchild Company
Absorption Costing Income Statement

Sales ($300 x 8.000) 2,400,000.00

Less : cost of goods sold 1,800,000
Gross Margin 600,000.00
Less: Selling and administrative expenses 100,000
 Operationg income 500,000.00

Variable Costing
Sales ($300 x 8.000) 2,400,000.00
Less variable expenses:
Variable cost of goods sold 1,600,000
Contribution margin 800,000.00
Less fixed expenses:
Fixed overhead 250,000.00
Fixed selling and administr 100,000 350,000.00
Operating income 450,000.00

Production, Sales, and Income Relationships

Evaluating Profit-Center
- As sales Managers
revenue decreases from one period to the next, all other things being equal, income
should decrease.

MIDTERM

SEGMENTED INCOME
- Variable costing STATEMENT
is useful in preparing USING VARIABLE
segmented income COSTING
statements because it gives useful
information on variable and fixed expenses.
reports.
can be divisions, departements, producst lines, customer classes
- In segmented income statements, fixed expenses are broken down into two categories:

1) Direct Fixed Expenses

- are fixed expenses
for example, that are directly
if the segments traceable
were sales to a asegment.
regions, direct fixed expense for each region would be the
rent for the sales office.

2) Common Fixed Expenses

- are jointly caused
for example, by two oronmore
depreciation segments.headquarters building or the salary of the CEO would be a
the corporate
common fixed expense for most large companies

Example :
1)
Audiomatronics Inc. produces MP3 players and DVD players in a single factory. The following
information was provided for the coming year.
MP3 Players DVD Players
Sales 400,000 290,000
Variable cost of goods sold 200,000 150,000
Direct fixed overhead 30,000 20,000
administrative expense was eliminated to be $10.000 for the MP3 line and $15.000 for the DVD
line.
Common fixed overhead for the factory was estimated to be $100.000; common selling and
administrative expense was estimated to be $20.000

Required:
Prepare a segmented income statement Audiomatronics Inc. for the cming year; using variable costing

Solution
Audiomatronics Inc.
Segmented Income Statement
For the Coming Year
MP3 Players DVD Players Total
Sales 400,000 290,000 690,000
Variable cost of goods sold (200,000) (150,000) (350,000)
Variable selling expense* (20,000) (14,500) (34,500)
Contributin margin 180,000 125,500 305,500
Less direct fixed expenses:
Direct fixed overhead (30,000) (20,000) (50,000)
Direct selling and administrat (10,000) (15,000) (25,000)
Segment margin 140,000 90,500 230,500
Less common fixed expenses:
Common fixed overhead (100,000)
Common selling and administrative (20,000)
Operting Income 110,500

* variable selling
mp3 =p 0.05 x sales dvd players = 0.05 x sales *commission paid
20,000.00 14,500.00

2)
Alard Company produces blenders and coffee makers. During the past year, the company
produced
Fxied costand sold 65.000
for Alard totaledblenders
$340.000and 75.000$184.000
of which coffee makers.
can be avoided if the blenders are not
produced and $142.500 can be avoided if the coffee makers are not produced
Revenue and variable cost information follow :
Blenders Coffee Makers
Selling price per appliance 24 29
Variable expenses per applian 18 27

Solution
 Alard Compa
Segmented Income
For the Coming
Blenders
Sales 1,560,000 (65,000 x 24)
Less : Variable COGS (1,170,000) (65,000 x 18)
Contribution Margin 390,000
Less : Direct Fixed Expense (184,000)
Segment Margin 206,000
Less : Common Fixed Expense
Operating Income

3)
Hope Company has been experiencing losses for some time, as shown by its most recent
monthly contribution format income statement, which follows:
Sales 2,000,000
Variable expenses 820,000
Contribution margin 1,180,000
Fixed expenses 1,320,000
Operating loss (140,000)
In an effort to isolate the problem, the president has asked for an income statement segmented
by division. Accordingly, the Accounting Department has developed the following information
Division
A B C
Sales 650,000 900,000 450,000
Variable exp ratio 0.50 0.40 0.30
Direct fixed expense 410,000 518,000 292,000

Required:
1 Prepare segmented
increased by 25% if income
monthlystatement byindivisions,
advertising as desired
that division by the president.
were increased by $20,000. Would
2 you recommend the increased advertising? Show computations to support your answer.

Solution
A B C
1 Sales 650,000 900,000 450,000
Less: Variable expenses 325,000 360,000 135,000
Contribution Margin 325,000 540,000 315,000
Less : Direct Fixed Cost 410,000 518,000 292,000
Segment Margin (85,000) 22,000 23,000
Common Fixed Expense
Net Operating (Loss)
 A
2 Increase sales (650.000 x 25%) 812,500 162,500
Contribution margin ratio 50% ikutin soal no 0.5

Incremental contribution margin 406,250

Less : Direct Fixed Cost 410,000
Less incremental Adv expense 20,000
Segmen Margin (23,750)
Incemental net operating income

Comparison of Segmented Income Statement With and Without Allocated Common Fixed Expense

Decision Making
- In addition to thefor Inventory
product Management
cost of inventory, there are other types of costs that relate to inventories of
raw materials, work in process, and finished goods.

Inventory-Related
- If the inventory is aCosts
material or good purchased from an outside source, then these inventory-related
costs are known as ordering costs
2) Carrying costs are the costs of and carrying
keeping and costs.
storing inventory.
3) Stockout costs are the costs of not having a product available when demanded by a customer or the cost of not

Traditional Reasons for Carrying Inventory

Economic Order Quantity:
> When should Theplaced?
the order be Traditional Model
- In choosing an order quantity, managers need to be concerned only with ordering and carrying costs.

The formula for calculating these are as follows :

Total Inventory-Related Cost = Ordering Cost + Carrying Cost

Ordering Cost = Number of Orders per Year x Cost of Placing an Order

Average Number of Units in Inventory = Units in Order

2

Carrying Cost = Average Number of Units in Inventory x Cost of Carrying One Unit in Inventory

Solution
1. Number of Orders = Annual Number of Units Used/Number of Units in an Order
= 10.000 / 1.000
= 10 orders per year

2. Total Ordering Cost = Number of Orders x Cost per Order

= 10 orders x $25
= $250

3. Total Carrying Cost = Average Number of Units in Inventory x Cost of Carrying One Unit in Inventory
 = (1.000/2) x 12
= $1.000

4. Total Inventory-Related Cost = Total Ordering Cost + Total Carrying Cost

= $250 + $1.000
= $1.250

Average Inventory
- The average amount in inventory is the maximum plus the minimum divided by two
= (max amount + min amount)
2

The
- TheEconomic
objective isOrder
to findQuantity
the order quantity that minimizes the total cost.
- The number of units in the optimal size order quantity is called the economic order quantity (EOQ).

Formula :
Reorder Point of the EOQ, the lead time, and the rate at which inventory is used.
- It is a function
Lead time is the time required to receive the economic order quantity once an order is placed or a setup is started

Reorder Point = Rate of usage x lead time

Safety Stock
- Safety stock is extra inventory carried to serve as insurance against changes in demand.

Safety stock = [max daily usage - average daily usage] x lead time

Economic
- The high Order Quantity
setup cost and Inventory
encouraged Management
a large batch size.
Thus, production runs for these firms tended to be quite long, and the excess production was placed in inventory.

Just-in-Time Approach to Inventory Management

- The material or subassembly arrives just in time for production to occur so that demand can be met.
- Fast-food restaurants, like McDonald’s, use this type of pull system to control their finished goods inventory.

Comparing JIT and Traditional

- In a JIT environment, Inventory
however, ordering Approaches:
costs are reduced Ordering Cost close relationships with
by developing
suppliers.
Comparing JIT and
- JIT solves these Traditional
three problemsInventory Approaches:
by emphasizing Uncertainty
total preventive in Demand
maintenance and total quality control
and by building the right kind of relationship with suppliers.
Comparing JIT and
chosen suppliers Traditional
located as closeInventory Approaches:
to the production facility Lower Costto
as possible ofestablish
Inventorymore extensive
supplier involvement.

Limitations
- Insisting onof JIT Approach
immediate changes in delivery times and quality may not be realistic and may cause
difficult confrontations
production workers. between a company and its suppliers.
- It requires careful and thorough planning and preparation.

define the cost of a product.
se of a predetermined fixed
hese costs include direct
period and is charged in
variable overhead, and fixed overhead.
r, and variable overhead.
Kinerja Pusat Laba: Variabel, Laporan Pendapatan Penyerapan
Terdapat
1. 2 metode menghitung pendapatan
biaya variabel
2. seluruh biaya manufaktur
Biaya Penyerapan
- Absorption costing mebebankan seluruh biaya produksi terhadap produk
ex : Direct materials, direct labor, variable overhead, and fixed overhead defin
- Berdasarkan metode ini, biaya overhead tetap diberikan ke produk melalui peng
overhead tetap yang telah ditentukan dan tidak dibebankan sampai produk terseb
Overhead tetap adalah biaya yang dapat diinventarisasi.
Variable Costing
- Penetapan biaya variabel hanya menetapkan biaya produksi variabel ke produk
materials,
-- Fixed direct labor,
overhead diakuiand variable
sebagai overhead.
biaya periode dan dikecualikan dari biaya produk
Berdasarkan variabel costing, fixed overhead suatu periode dianggap berakhir p
dan dibebankan secara total terhadap pendapatan periode tersebut.
Comparison
Perhitungan Inventory
- absorption costing, biaya produk termasuk direct materials, direct labor, variab
- variable costing, biaya produk hanya termasuk direct materials, direct labor, an
 Menghitung Biaya Persediaan
CONTOH
ed the product it makes : During the most recent year, Fairchild Company had the following data associate

Unit in beginning inventory

Unit produced 10,000
Units sold ($300 per unit) 8,000
Variable costs per unit :
Direct materials 50
Direct labor 100
Variable overhead 50
Fixed costs :
Fixed overhead per unit produced 25
Fixed selling and administrative 100,000

Required:
1. How many units are in ending inventory?
2. Using absorption costing/variable costing, calculate the per unit product cost
3. What is the value of ending inventory?

Absorption Costing
Unit Ending Inventory
- Unit Sold 1. Unit Ending Inventory = Units Beginning Inventory + Units Produced - Un
= 0 + 10.000 - 8.000
= 2,000

Unit Product Cost

2. Absorption costing unit cost :
Direct materials 50
Direct labor 100
Variable overhead 50
Fixed overhead 25
Unit product cost 225

Value of Ending Inventory

t Product Cost 3. Value of Ending Inventory = Units Ending Inventory x Absorption Unit Pro
= 2.000 x 225$
= 450,000

Variable Costing
- Unit Sold 1. Unit Ending Inventory = Units Beginning Inventory + Units Produced - Un
= 0 + 10.000 - 8.000
= 2,000

2. Variable costing unit cost

Direct materials 50
Direct labor 100
Variable overhead 50
Unit Product cost 200

t Product Cost 3. Value of Ending Inventory = Units Ending Inventory x Absorption Unit Pro
= 2.000 x 200$
= 400,000

as an expense under the two methods. Laporan Laba Rugi unit

- Karena menggunakan Variable
products cost adalah dan
dasarAbsorption
untuk hargaCosting
pokok penjualan, m
- Perbedaan tersebut timbul karena jumlah fixed overhead yang diakui s
Required :
1. Hitung harga pokok penjualan di bawah penyerapan / biaya variabel
2. Siapkan laporan laba rugi

Absorption Costing
Cost of Goods Sold (COGS)
1. COGS = Absorption Unit Products Cost x Unit Sold
= $225 x 8.000
= 1,800,000

Variable Costing
Cost of Goods Sold (COGS)
1. COGS = Absorption Unit Products Cost x Unit Sold
= $200 x 8.000
= 1,600,000

2. Income Statement
Absorption Costing
Fairchild Company
Absorption Costing Income Statement

Sales ($300 x 8.000) 2,400,000.00

Less : cost of goods sold 1,800,000
Gross Margin 600,000.00
Less: Selling and administrative expenses 100,000
 Operationg income 500,000.00

Variable Costing
Sales ($300 x 8.000) 2,400,000.00
Less variable expenses:
Variable cost of goods sold 1,600,000
Contribution margin 800,000.00
Less fixed expenses:
Fixed overhead 250,000.00
Fixed selling and administr 100,000 350,000.00
Operating income 450,000.00

Production, Sales, and Income Relationships

being equal, income Mengevaluasi Manajer Pusat

- Karena pendapatan Laba menurun dari satu periode ke periode berikutn
penjualan
lain dianggap sama, pendapatan akan turun.

use it gives useful PERNYATAAN PENDAPATAN TERPISAH MENGGUNAKAN VARIABLE COSTING

-- Segmen
Penetapan biayasubunit
adalah variabeldari
berguna dalam yang
perusahaan menyiapkan laporanuntuk
cukup penting laba rugi tersegm
menjamin p
dapat berupa divisi, departemen, lini produksi, kelas pelanggan
o categories: - Dalam laporan laba rugi tersegmentasi, biaya tetap dibagi menjadi dua kategori

1) Direct Fixed Expenses

each region would be the -- adalah biaya tetap yang
ini kadang-kadang dapat
disebut dilacak
sebagai langsung
biaya ke segmen.
tetap yang dapat dihindari atau biaya
misalnya, jika segmen adalah wilayah penjualan, biaya tetap langsung untuk s

2) Common Fixed Expenses

ary of the CEO would be a -- biaya
secara
inibersama-sama disebabkan
tetap ada bahkan jika salaholeh
satudua atau lebih
segmen yang segmen.
umum dieliminasi.
misalnya, depresiasi gedung kantor pusat perusahaan atau gaji CEO akan me

Contoh:
factory. The following 1)
Audiomatronics Inc. memproduksi pemutar MP3 dan pemutar DVD di satu p
Informasi berikut diberikan untuk tahun yang akan datang.
MP3 Players DVD Players
 Sales 400,000 290,000
Variable cost of goods sold 200,000 150,000
Direct fixed overhead 30,000 20,000
nd $15.000 for the DVD biaya administrasi dihilangkan menjadi $ 10.000 untuk saluran MP3 dan $ 1
common selling and saluran DVD. tetap umum untuk pabrik diperkirakan $ 100.000; biaya pen
Biaya overhead
administrasi biasa diperkirakan $ 20.000

Required:
using variable costing Siapkan laporan laba rugi tersegmentasi Audiomatronics Inc. untuk tahun cming; me

Solution
Audiomatronics Inc.
Segmented Income Statement
For the Coming Year
MP3 Players DVD Players
Sales 400,000 290,000
Variable cost of goods sold (200,000) (150,000)
Variable selling expense* (20,000) (14,500)
Contributin margin 180,000 125,500
Less direct fixed expenses:
Direct fixed overhead (30,000) (20,000)
Direct selling and administra (10,000) (15,000)
Segment margin 140,000 90,500
Less common fixed expenses:
Common fixed overhead
Common selling and administrative
Operting Income

* variable selling
mp3 players = 0.05 x sales dvd players = 0.05 x sales
20,000.00 14,500.00

year, the company 2)

Alard Company memproduksi blender dan pembuat kopi. Selama setahun t
if the blenders are not perusahaan
dihindari jikamemproduksi
blender tidak dan menjualdan
diproduksi 65.000 blender
$ 142.500 dan dihindari
dapat 75.000 pembuat
jika pe
duced tidak diproduksi
Informasi pendapatan dan biaya variabel mengikuti:
Blenders Coffee Makers
Selling price per appliance 24 29
Variable expenses per applian 18 27

Solution
 Alard Company
Segmented Income Statement
For the Coming Year
Coffee Makers Total
2,175,000 (75,000 x 29) 3,735,000
(2,025,000) (75,000 x 27) (3,195,000)
150,000 540,000
(142,500) (326,500)
7,500 213,500
14,000 <-- 340.000 - 184.000 - 142.000
227,500

by its most recent 3)

Hope Company telah mengalami kerugian selama beberapa waktu, seperti y
ditunjukkan oleh laporan laba rugi format kontribusi bulanan terbaru, sebag
Sales 2,000,000
Variable expenses 820,000
Contribution margi 1,180,000
Fixed expenses 1,320,000
Operating loss (140,000)
me statement segmented menurut divisi. Oleh karena itu, Departemen Akuntansi telah mengembangk
e following information berikut ini
Division
A B
Sales 650,000 900,000
Variable exp ratio 0.50 0.40
Direct fixed expens 410,000 518,000

Required:
he president.
ased by $20,000. Would 1 Siapkan laporan
ditingkatkan laba $
sebesar rugi tersegmentasi
20.000. berdasarkan
Apakah Anda divisi, sesu
akan merekomendas
support your answer. 2 peningkatan iklan? Tampilkan perhitungan untuk mendukung jaw

Solution
Total A B
2,000,000 1 Sales 650,000 900,000
820,000 Less: Variable expe 325,000 360,000
1,180,000 Contribution Mar 325,000 540,000
1,220,000 Less : Direct Fixed 410,000 518,000
(40,000) Segment Margin (85,000) 22,000
100,000 * 1.320.000 - 1.220.000 Common Fixed Expense
(140,000) Net Operating (Loss)
 A
2 Increase sales (650.000 x 25%) 812,500
Contribution margin ratio 50% ikutin 0.5

Incremental contribution margin 406,250

Less : Direct Fixed Cost 410,000
Less incremental Adv expense 20,000
Segmen Margin (23,750)
Incemental net operating income

Common Fixed Expense Perbandingan Laporan Laba Rugi Segmented Dengan dan Tanpa Alokasi Biaya

at relate to inventories of Pengambilan

- Selain biaya Keputusan
persediaan untuk
produk,Manajemen Inventaris
ada jenis biaya lain yang berhubungan dengan
bahan baku, barang dalam proses, dan barang jadi. "

n these inventory-related Biaya

- Jika Terkait Persediaan
persediaan adalah bahan atau barang yang dibeli dari sumber luar, maka b
berkaitan dengan persediaan
2) Biaya tercatat adalah biaya ini dikenal sebagai
penyimpanan biaya pemesanan
dan penyimpanan dan biaya terc
persediaan.
anded by a customer or the cost of not having 3)
a raw material
Biaya available
stockout when tidak
adalah biaya needed for production.
tersedianya produk saat diminta oleh pelangga

Alasan Tradisional untuk Membawa Persediaan

 Kuantitas Pesananharus
> Kapan pesanan Ekonomi: Model Tradisional
dilakukan?
dering and carrying costs. - Dalam memilih jumlah pesanan, manajer hanya perlu memperhatikan biaya pemes

The formula for calculating these are as follows :

ng Cost Total Inventory-Related Cost = Ordering Cost + Carrying Cos

ing an Order Ordering Cost = Number of Orders per Year x Cost of Placing an O

Average Number of Units in Invent Units in Order

2

ng One Unit in Inventory Carrying Cost = Average Number of Units in Inventory x Cost of Carrying One

Solution
1. Number of Orders = Annual Number of Units Used/Number of Units in an Orde
= 10.000 / 1.000
= 10 orders per year

2. Total Ordering Cost = Number of Orders x Cost per Order

= 10 orders x $25
= $250

g One Unit in Inventory 3. Total Carrying Cost = Average Number of Units in Inventory x Cost of Carrying
 = (1.000/2) x 12
= $1.000

4. Total Inventory-Related Cost = Total Ordering Cost + Total Carrying Cost

= $250 + $1.000
= $1.250

Average Inventory
- Jumlah rata-rata dalam persediaan adalah jumlah maksimum ditambah jumlah min
= (max amount + min amount)
2

Kuantitas
- TujuannyaPesanan Ekonomi
adalah untuk menemukan jumlah pesanan yang meminimalkan biaya to
c order quantity (EOQ). - Banyaknya satuan dalam size order quantity yang optimal disebut dengan Econom
Formula :
used.
an order is placed or a setup is started.
Atur Ulang Titik
"- Mengetahui kapan harus memesan (atau menyiapkan produksi) juga merupaka
- Titik pemesanan ulang adalah titik waktu di mana pesanan baru harus dilakukan
- Ini adalah fungsi dari EOQ, lead time, dan tingkat penggunaan inventaris.
Waktu tunggu adalah waktu yang diperlukan untuk menerima kuantitas pesanan
Reorder Point = Rate of usage x lead time

Safety Stock
es in demand. - Safety stock adalah persediaan ekstra yang dibawa sebagai jaminan terhadap perub

Safety stock = [max daily usage - average daily usage] x lead

Kuantitas Pesananyang
- Biaya penyiapan Ekonomi
tinggidan Manajemen
mendorong Persediaan
ukuran batch yang besar.
ss production was placed in inventory. Jadi, produksi yang dijalankan untuk perusahaan-perusahaan ini cenderung cuk

Pendekatan Just-in-Time untuk Manajemen Inventaris

hat demand can be met. - Material atau subassembly tiba tepat pada waktunya untuk produksi sehingga perm
ol their finished goods inventory. - Restoran cepat saji, seperti McDonald's, menggunakan jenis sistem tarik ini untuk m

lose relationships with Membandingkan JIT dan Pendekatan

- Namun, dalam lingkungan Persediaan Tradisional:
JIT, biaya pemesanan Biayamengemban
dikurangi dengan Pemesana
hubungan dekat dengan pemasok. "
Membandingkan JIT dan Pendekatan Inventaris Tradisional: Ketidakpastian
emand
nce and total quality control -Permintaan
JIT menyelesaikan tiga masalah ini dengan menekankan pemeliharaan prevent
kontrol kualitas total
Membandingkan JITdan
dandengan membangun
Pendekatan hubungan
Persediaan yang tepat
Tradisional: dengan
Biaya pem
Persed
ventory
ablish more extensive Rendah
dengan beberapa pemasok terpilih yang berlokasi sedekat mungkin dengan fasili
untuk membangun keterlibatan pemasok yang lebih luas. "

alistic and may cause Batasan Pendekatan

- Mendesak JITmengubah waktu dan kualitas pengiriman mungkin tidak
agar segera
dapat menyebabkan
yang tinggi konfrontasi
di antara pekerja yang sulit antara perusahaan dan pemasoknya.
produksi.
- Ini membutuhkan perencanaan dan persiapan yang cermat dan cermat. "
Penyerapan

uksi terhadap produk

ad, and fixed overhead define the cost of a product.
rikan ke produk melalui penggunaan tarif
ankan sampai produk tersebut dijual.
nventarisasi.

produksi variabel ke produk; meliputi direct

kecualikan dari biaya
periode dianggap produk.
berakhir periode tersebut
eriode tersebut.

materials, direct labor, variable overhead, and fixed overhead.

ect materials, direct labor, and variable overhead.
the following data associated the product it makes :

e the per unit product cost

osting

tory + Units Produced - Unit Sold

ntory x Absorption Unit Product Cost

sting
tory + Units Produced - Unit Sold

*only variable

ntory x Absorption Unit Product Cost

orption
tuk hargaCosting
pokok penjualan, metode biaya variabel dan biaya penyerapan dapat menghasilkan angka pendapatan operasional yang b
fixed overhead yang diakui sebagai beban dengan kedua metode tersebut.

/ biaya variabel
u periode ke periode berikutnya, semua hal

AKAN VARIABLE COSTING

an laporanuntuk
p penting laba menjamin
rugi tersegmentasi karena
pembuatan memberikan
laporan kinerja. informasi yang berguna tentang biaya variabel dan biaya tetap.
as pelanggan
dibagi menjadi dua kategori:

g dapat dihindari atau biaya tetap yang dapat dilacak karena akan hilang jika segmen tersebut dieliminasi.
biaya tetap langsung untuk setiap wilayah adalah sewa kantor penjualan

ebih
ang segmen.
umum dieliminasi.
aan atau gaji CEO akan menjadi biaya tetap yang umum untuk sebagian besar perusahaan besar "

dan pemutar DVD di satu pabrik.

n datang.
untuk saluran MP3 dan $ 15.000 untuk
rakan $ 100.000; biaya penjualan dan

cs Inc. untuk tahun cming; menggunakan biaya variabel

ent

Total
690,000
(350,000)
(34,500)
305,500

(50,000)
(25,000)
230,500

(100,000)
(20,000)
110,500

*commission paid

uat kopi. Selama setahun terakhir,

ender dan dihindari
500 dapat 75.000 pembuat kopi. kopi
jika pembuat
40.000 - 184.000 - 142.000

a beberapa waktu, seperti yang

usi bulanan terbaru, sebagai berikut:

ntansi telah mengembangkan informasi

Division
C
450,000
0.30
292,000

si berdasarkan
Anda divisi, sesuai keinginan presiden.
akan merekomendasikan
gan untuk mendukung jawaban Anda.

C Total
450,000 2,000,000
135,000 820,000
315,000 1,180,000
292,000 1,220,000
23,000 (40,000)
100,000 * 1.320.000 - 1.220.000
(140,000)
 162,500

an dan Tanpa Alokasi Biaya Tetap Umum

n yang berhubungan dengan persediaan

"

beli dari sumber luar, maka biaya yang

ya pemesanan
impanan dan biaya tercatat.
persediaan.
uk saat diminta oleh pelanggan atau biaya tidak tersedianya bahan mentah saat dibutuhkan untuk produksi.
memperhatikan biaya pemesanan dan pengangkutan.

ering Cost + Carrying Cost

Year x Cost of Placing an Order

ory x Cost of Carrying One Unit in Inventory

/Number of Units in an Order

Inventory x Cost of Carrying One Unit in Inventory

t + Total Carrying Cost

ksimum ditambah jumlah minimum dibagi dua

yang meminimalkan biaya total.

imal disebut dengan Economic Order Quantity (EOQ).
kan produksi) juga merupakan bagian penting dari kebijakan inventaris apa pun.
esanan baru harus dilakukan (atau penyiapan dimulai).
enggunaan inventaris.
menerima kuantitas pesanan ekonomi setelah pesanan dilakukan atau penyiapan dimulai. "

bagai jaminan terhadap perubahan permintaan.

verage daily usage] x lead time

ch yang besar.
erusahaan ini cenderung cukup lama, dan kelebihan produksi ditempatkan dalam persediaan. "
untuk produksi sehingga permintaan dapat dipenuhi.
n jenis sistem tarik ini untuk mengontrol inventaris barang jadi mereka.

radisional: Biayamengembangkan
kurangi dengan Pemesanan

radisional: Ketidakpastian dalam

ankan pemeliharaan preventif total dan
gan yang tepat
Tradisional: dengan
Biaya pemasok.Lebih
Persediaan "
dekat mungkin dengan fasilitas produksi
uas. "

as pengiriman mungkin tidak realistis dan

rusahaan dan pemasoknya. "
cermat dan cermat. "
ndapatan operasional yang berbeda.
abel dan biaya tetap.
Isti Nur Azizah
Alifa Nurfauzi

Pokok Bahasan
1. Define budgeting and discuss its role in planning, control, and decision making​
2. Define and prepare the operating budget, identify its major components, and explain the interrelationships of its various
3. Define and prepare the financial budget, identify its major components, and explain the interrelationships of its various c
4. Prepare a flexible budget, and use it for planning and for performance reporting​
5. Describe the behavioral dimension of budgeting​

Profit Planning
Description of Budgeting​
- All businesses
Budgets should prepare
help business owners budgets​
and managers to plan ahead, and later, exercise control
- by comparing what actually happened to what was expected in the budget​
- Budgets formalize
Even small managers’expectations
businesses regarding
and nonprofit entities sales,
can benefit prices,
from and costs​
the planning and control
- provided by budgets​

Budgeting and Planning and Control

Planning
Planning and control
is looking are linked​
ahead to see what actions should be taken to realize particular
goals​
Control is looking backward, determining what actually happened and comparing it with
the previously
Budgets plannedplans
are financial outcomes​
for the future and are a key component of planning. They
identify objectives and the actions needed to achieve them​
Before preparing
The strategic planaplots
budget, an organization
a direction should develop
for an organization’s a strategic
future activitiesplan​
and operations;
it generally covers at least 5 years

Advantages of Budgeting​
A budgetary system gives an organization several advantages​
Planning​
Information for Decision Making​
Standards for Performance Evaluation​
Improved Communication & Coordination​

The Master Budget

- The master budget is the comprehensive financial plan for the organization as a whole​
- Typically, for a 1-year period, corresponding to the fiscal year of the company​
- Yearly
The usebudgets are time
of smaller broken downallows
periods into quarterly
managers andtomonthly
compare budgets​
actual data with budgeted
- data more frequently, so problems may be noticed and resolved sooner​
- Some organizations have developed a continuous budgeting philosophy​
- A
Ascontinuous budgetinisthe
a month expires a moving
budget,12-month budget​
an additional month in the future is added so that the
- company always has a 12-month plan on hand​
 Proponents of continuous budgeting maintain that it forces managers to plan ahead
- constantly​

Master Budget: Directing

Most organizations prepareand Coordinating
the master budget for the coming year during the last 4 or 5
months of the current year​
The budget committee:​
- reviews the budget​
- provides policy guidelines and budgetary goals​
- resolves differences that arise as the budget is prepared​
- approves the final budget​
- monitors the actual performance of the organization as the year unfolds​
- The controller usually serves as the budget director, the person responsible for directing
and coordinating the organization’s overall budgeting process​

Master Budget: Major Components

A master budget
production, can be divided
and finished into operating
goods inventories. and financial
Outcome is a probudgets:​
forma or budgeted income
statement​
Financial budgets detail the inflows and outflows of cash and the overall financial
position​
position at the end of the budget period is shown in a budgeted, or pro forma, balance
sheet​
Since many of the financing activities are not known until the operating budgets are
known, the operating budget is prepared first

Here’s How It’s Used: IN YOUR LIFE

- The budgets in this chapter can be used in one’s everyday life in a number of ways. For example, every
time you go to the grocery store, you are implicitly making up a purchases budget. You decide how much
you need of each item and whether or not you want any extra to have on hand (desired ending inventory),
and then you subtract any units you already have on hand (beginning inventory).​

-
Most of us use a cash budget for our monthly or yearly budgeting, since we typically only deal in cash.
Then, we can just use the basic cash budget setup—amount of cash expected less cash to be spent—to
figure out our cash needs each month. Some months have higher anticipated expenses (e.g., December
for Christmas presents); others may have less. A cash budget helps us see what’s available so that we
aren’t blindsided by a car insurance payment, for example.​

Preparing
The operating the Operating
budget consists of Budget​
a budgeted income statement accompanied by the following
supporting schedules:​
- sales budget​
- production budget​
- direct materials purchases budget​
- direct labor budget​
- overhead budget​
- selling and administrative expenses budget​
 - ending finished goods inventory budget​
- cost of goods sold budget​

Sales Budget
The sales budget is approved by the budget committee and describes expected sales in units and dollars​
The sales budget is the basis for all of the other operating budgets and most of the financial budgets​
It is important that it be as accurate as possible​
The first step in creating a sales budget is to develop the sales forecast​
The sales forecast is just the initial estimate, and it is often adjusted by the budget committee​

How to prepare Sales Budget

Example:
Budgeted units to be sold for each quarter of the coming year: 1,000, 1,200, 1,500, and 2,000.​
Selling price is $10 per T-shirt.​
Required:​
Prepare a sales budget for each quarter and for the year.​

Solution:
Texas Rex Inc
Sales Budget
For The Coming Year
Quarter
1 2 3 4
Unit 1,000 1,200 1,500 2,000
Unit selling Price (x) 10 10 10 10
Budgeted Sales 10,000 12,000 15,000 20,000

Here’s How It’s Used:BUDGETING IN A REGIONAL MEDICAL CENTER

You are the controller for a large, regional medical center. The chief of cardiology has been pushing to
have a free-standing heart hospital built on the medical center campus. However, you are concerned that
taking the heart cases away from the main hospital will hurt its bottom line. While the medical center is
nonprofit, it does need to cover all of its costs to stay in business. You also wonder whether the heart
hospital will break even.​

What information
each year. do you need
This information couldto forecast
come revenues
from the and costs
sales revenue of the
budget heart
from the hospital?​
previous year, assuming
that the total number of patient days and procedures are broken out by type of case and procedure. ​

Since so many of the costs of a hospital are fixed, there will probably be little decrease in costs as those
heart patients leave for the freestanding heart hospital. The second question requires a forecast of the
number of patients and probable reimbursement rates expected for procedures to be performed by the
heart hospital. This information can be compared with budgeted operating costs to see if the heart
hospital’s revenues can cover its costs.​
 Forecasts of sales revenues and costs are dependent on detailed information provided by sources like the
marketing or sales department and past accounting information and need to be revised and updated as
new information or circumstances dictate. Clearly, service industries need the same kind of detailed
information on prospective sales (quantity times price) that manufacturing or retail industries do.​

Production Budget
The production budget tells how many units must be produced to meet sales needs and to satisfy ending
inventory requirements​
To compute the units to be produced, both unit sales and units of beginning and ending finished goods
inventory are
Units to Be needed:​= Expected Unit Sales + Units in Desired Ending Inventory (EI) – Units in Beginning
Produced
Inventory (BI)​

How to Prepare a Production Budget

Example
Budgeted units to be sold for each quarter: 1,000, 1,200, 1,500, and 2,000. Assume that company policy
requires 20% of the next quarter’s sales in ending inventory and that beginning inventory of T-shirts for
the first quarter of the year was 180. Assume also that sales for the first quarter of the year after the
budget year are estimated at 1,000 units.​

Required
Calculate the desired ending inventory in units for each quarter of the year. What is the ending inventory
1. in units for the year?​
2. Prepare a production budget for each quarter and for the year.​

Solution
Ending inventory, Quarter 1 = 0.20 × 1,200 units = 240​
Ending inventory, Quarter 2 = 0.20 × 1,500 units = 300​
Ending inventory, Quarter 3 = 0.20 × 2,000 units = 400​
Ending inventory, Quarter 4 = 0.20 × 1,000 units = 200​
Ending Inventory for the Year = Ending Inventory for Quarter 4 = 200 units​

Direct Materials
After the Purchases
production budget isBudget
completed, the budgets for direct materials, direct labor, and overhead can
be prepared ​
The direct materials purchases budget tells the amount and cost of raw materials to be purchased in each
time period​
The formula used =for
Purchases calculating
Direct purchases
Materials NeededisforasProduction
follows:​ + Direct Materials in Desired Ending Inventory –
Direct Materials in Beginning Inventory​

How to Prepare a Direct Materials Purchases Budget

Example

Budgeted units to be produced for each quarter: 1,060, 1,260, 1,600, and 1,800. Plain T-shirts cost $3
each, and ink (for the screen printing) costs $0.20 per ounce. On a per-unit basis, the factory needs one
plain T-shirt and 5 ounces of ink for each logoed T-shirt that it produces. Texas Rex’s policy is to have
10% of the following quarter’s production needs in ending inventory. The factory has 58 plain T-shirts and
390 ounces of ink on hand on January 1. On December 31, the desired ending inventory is 106 plain T-
shirts and 530 ounces of ink.​
 Required:​
1. Calculate the ending inventory of plain T-shirts and of ink for Quarters 1, 2, and 3.​
2. Prepare a direct materials purchases budget for plain T-shirts and one for ink.​

Solution
Ending inventory plain T-shirts, Quarter 1 = 0.10 * (1,260 units × 1 T-shirt) = 126
Ending inventory plain T-shirts, Quarter 2 = 0.10 × (1,600 units × 1 T-shirt) = 160​
Ending inventory plain T-shirts, Quarter 3 = 0.10 × (1,800 units × 1 T-shirt) = 180​
Ending inventory ink, Quarter 1 = 0.10 × (1,260 units × 5 ounces) = 630​
Ending inventory ink, Quarter 2 = 0.10 × (1,600 units × 5 ounces) = 800​

Ending inventory ink, Quarter 3 = 0.10 × (1,800 units × 5 ounces) = 900​

Texas Rex Inc.

Direct Material Purchases Budget
For the Coming Year
Quarter
Plain T-shirts 1 2 3 4
Units ro be produced 1,060 1,260 1600 1800
Direct Materials per Unit 1 1 1 1
Production needs 1060 1260 1600 1800
Desired ending Inventory 126 160 180 106
Total needs 1,186 1,420 1,780 1,906
Less: Beginning Inventory 58 126 160 180
Direct Material to be pur 1,128 1,294 1,620 1,726
Cost Per Tshirt 3 3 3 3
Total purchase cost plain 3384 3882 4860 5178

Quarter
Ink 1 2 3 4
Units to be produced 1,060 1,260 1600 1800
Direct Materials per Unit 5 5 5 5
Production needs 5300 6300 8000 9000
Desired ending Inventory 630 800 900 530
Total needs 5,930 7,100 8,900 9,530
Less: Beginning Inventory 58 126 160 180
Direct Material to be pur 5,872 6,974 8,740 9,350
Cost Per Tshirt 3 3 3 3
Total purchase cost plai 17616 20922 26220 28050
elationships of its various components​
lationships of its various components​

Perencanaan Laba
Deskripsi Penganggaran
Semua bisnis
depan, dan harus menyiapkan
kemudian, melakukananggaran
kontrol dengan membandingkan apa yang
sebenarnya terjadi dengan apa yang diharapkan dalam anggaran
Anggaran memformalkan
Bahkan bisnis harapan
kecil dan entitas manajer
nirlaba bisa terkait penjualan,
mendapatkan harga, dan
keuntungan biaya
dari
perencanaan dan kontrol yang disediakan oleh anggaran

Penganggaran dan Perencanaan dan Pengendalian

Perecanaan dan kontrol
Perencanaan melihat ke depansaling terikattindakan apa yang harus diambil untuk
untuk melihat
mewujudkan tujuan
Kontrol melihat tertentu menentukan apa yang sebenarnya terjadi dan
ke belakang,
membandingkannya
komponen kunci dari dengan hasil yang direncanakan
perencanaan. Mereka sebelumnya
mengidentifikasi tujuan dan
tindakan
Sebelum yang diperlukan
menyiapkan untuk mencapainya
anggaran, organisasi harus mengembangkan
rencana strategis
Rencana strategis menggambarkan arah untuk kegiatan dan operasi
organisasi di masa depan; umumnya mencakup setidaknya 5 tahun

Keuntungan Penganggaran
Sistem anggaran memberi organisasi beberapa keuntungan
Perencanaan
Informasi untuk pengambilan keputusan
Standard untuk evaluasi kinerja
Peningkatan Komunikasi & Koordinasi

Anggaran induk adalah rencana keuangan komprehensif untuk

organisasi secara keseluruhan
Biasanya, untuk periode 1 tahun, sesuai dengan tahun fiskal perusahaan
Anggaran tahunan
dianggarkan, dipecah
sehingga menjadi
masalah anggaran
dapat triwulanan
diperhatikan dan bulanan
dan diselesaikan
lebih cepatorganisasi telah mengembangkan filosofi penganggaran
Beberapa
berkelanjutan
Anggaran
masa depan berkelanjutan
ditambahkan adalah anggaran
sehingga 12 bulan
perusahaan yangmemiliki
selalu bergerakrencana
12 bulan di tangan
Para pendukung penganggaran berkelanjutan berpendapat bahwa hal itu
memaksa manajer untuk membuat rencana ke depan secara konstan

Anggaran Utama:organisasi
Sebagian besar Pengarahan dan Koordinasi
menyiapkan anggaran induk untuk tahun
yang akan datang selama 4 atau 5 bulan terakhir tahun berjalan
Panitia anggaran :
Meninjau anggaran
memberikan pedoman kebijakan dan tujuan anggaran
menyelesaikan perbedaan yang muncul saat anggaran disiapkan
menyetujui anggaran akhir
memantau kinerja aktual organisasi saat tahun berjalan

Pengawas biasanya berfungsi sebagai direktur anggaran, orang yang

bertanggung jawab untuk mengarahkan dan mengoordinasikan proses
penganggaran organisasi secara keseluruhan
Anggaran Utama: Komponen Utama
Anggaran
persediaaninduk dapat
barang jadi.dibagi
Hasil menjadi anggaran
adalah laporan operasi
laba dan
rugi pro keuangan:
forma atau
yang dianggarkan
Anggaran keuangan merinci arus masuk dan arus keluar uang tunai dan
posisi keuangan
anggaran secara
kas. Posisi keseluruhan
keuangan yang diharapkan pada akhir periode
anggaran ditunjukkan dalam neraca
anggaran operasional diketahui, maka yang dianggarkan,
anggaran atau pro
operasional forma
disiapkan
terlebih dahulu

Begini Caradalam
Anggaran Penggunaannya:
bab ini dapatDALAM HIDUP
digunakan ANDA
dalam kehidupan sehari-hari dengan berbagai
cara. Misalnya, setiap kali Anda pergi ke toko bahan makanan, Anda secara implisit
membuat anggaran pembelian. Anda memutuskan berapa banyak yang Anda butuhkan
untuk setiap item dan apakah Anda ingin tambahan yang tersedia (inventaris akhir yang
diinginkan), dan kemudian Anda mengurangi unit yang sudah Anda miliki (inventaris
awal).
Sebagian besar dari kita menggunakan anggaran tunai untuk penganggaran bulanan
atau tahunan, karena biasanya kita hanya berurusan dengan uang tunai. Kemudian, kita
dapat menggunakan pengaturan anggaran kas dasar — ​jumlah kas yang diharapkan
dikurangi kas yang akan dibelanjakan — untuk mengetahui kebutuhan kas kita setiap
bulan. Beberapa bulan memiliki biaya yang diantisipasi lebih tinggi (misalnya, Desember
untuk hadiah Natal); orang lain mungkin memiliki lebih sedikit. Anggaran tunai membantu
kami melihat apa yang tersedia sehingga kami tidak dibutakan oleh pembayaran asuransi
mobil, misalnya.
Mempersiapkan anggaran operasi
Anggaran operasional terdiri dari laporan laba rugi yang dianggarkan disertai dengan jadwal pendu
- sales budget​
- production budget​
- direct materials purchases budget​
- direct labor budget​
- overhead budget​
- selling and administrative expenses budget​
 - ending finished goods inventory budget​
- cost of goods sold budget​

Sales Budget
Anggaran penjualan disetujui oleh komite anggaran dan menjelaskan penjualan yang diharapkan d
Anggaran penjualan adalah dasar untuk semua anggaran operasional lainnya dan sebagian besar
Penting untuk membuatnya seakurat mungkin
Langkah pertama dalam membuat anggaran penjualan adalah mengembangkan perkiraan penjual
Ramalan penjualan hanyalah perkiraan awal, dan sering kali disesuaikan oleh panitia anggaran

Bagaimana menyiapkan anggaran penjualan

Contoh :
Unit yang dianggarkan untuk dijual setiap kuartal tahun mendatang: 1.000, 1.200, 1.500, dan 2.000
Harga jualnya $ 10 per kaos.
Required:​
Siapkan anggaran penjualan untuk setiap kuartal dan tahun ini.

Solution:
Texas Rex Inc
Sales Budget
For The Coming Year

Year 1 2
5,700 Unit 1,000 1,200
10 Unit selling Price (x) 10 10
57,000 Budgeted Sales 10,000 12,000

Begini Cara Penggunaannya: MENGANGGAR DI PUSAT MEDIS REGIONAL

Anda adalah pengendali untuk pusat medis regional yang besar. Kepala bagian kardiologi
rumah sakit jantung berdiri bebas dibangun di kampus pusat medis. Namun, Anda khawati
kasus jantung dari rumah sakit utama akan merugikan intinya. Meskipun pusat kesehatan
menanggung semua biayanya untuk bertahan dalam bisnis. Anda juga bertanya-tanya apa
akan impas.
Year
5,720
1
5720
106
5,826
58
5,768
3
17304

Year
5,720
5
28600
530
29,130
58
29,072
3
87216
hari-hari dengan berbagai
, Anda secara implisit
nyak yang Anda butuhkan
edia (inventaris akhir yang
Anda miliki (inventaris

penganggaran bulanan
uang tunai. Kemudian, kita
h kas yang diharapkan
butuhan kas kita setiap
nggi (misalnya, Desember
Anggaran tunai membantu
oleh pembayaran asuransi

garkan disertai dengan jadwal pendukung berikut:

elaskan penjualan yang diharapkan dalam satuan dan dolar
rasional lainnya dan sebagian besar anggaran keuangan

mengembangkan perkiraan penjualan

isesuaikan oleh panitia anggaran

tang: 1.000, 1.200, 1.500, dan 2.000.

as Rex Inc
es Budget
Coming Year
Quarter
3 4 Year
1,500 2000 5,700
10 10 10
15,000 20000 57000

T MEDIS REGIONAL

ang besar. Kepala bagian kardiologi telah mendorong agar

pusat medis. Namun, Anda khawatir bahwa membawa
intinya. Meskipun pusat kesehatan bersifat nirlaba, ia perlu
bisnis. Anda juga bertanya-tanya apakah rumah sakit jantung