Tugas

AKUNTANSI MANAJEMEN

OLEH :

Amirah Zahra Ariri

Exercise 01

Data obtained from Minang Cement Corp. for year 200X are as follows:

STANDARD ACTUAL
DRM price per kg Rp 1.000 Rp 1.200

DL rate per DLH Rp 5.000 Rp 4.500

Variable FOH rate per DLH Rp 500

Fixed FOH rate per DLH Rp 1.500

DRM quantity per unit 3 kg

DLH per unit 2 hours

ACTUAL
Production for year 1.200 units
Sales for year 1.000 units
Selling price per unit Rp 25.000
Raw material purchases for year 4.200 kg
Raw material usage for year 3.700 kg
Direct labor hours for year 2.200 hours
FOH for year (40% variable) Rp 5.000.000
Minang Cement Corp. has a normal capacity of 2.000 direct labor hours

Required:
1. Calculate DRM cost variance and breakdown into price variance and quantity
variance
2. Calculate DLC variance and breakdown into labor rate variance and labor
efficiency variance
3. Calculate FOH variance and breakdown into two variances, three variances, four
variances and five variances
4. Make journal entries needed using 3rd altertative (price variance is recored when
it is pruchased) and using 5 variance analysis for FOH
5. Prepare income statement for year 200X. Selling and administrative expenses
were Rp 2.000.000.
Jawab:
 1. DRM Cost Variance

Actual DRM Cost Flexible Budget DRMC Standard DRM Cost

= Rp 1.200 x 3.700 kg = 3.700 kg x Rp 1.000 = Rp 1.000 x 1.200 unit x 3 kg
= Rp 4.440.000 = Rp 3.700.000 = Rp3.600.000

Price Variance DRMC Quantity Variance DRMC

= (Rp1.200 – Rp1.000) x 3.700 kg = (3.700 kg – 3.600 kg) x Rp 1.000
= Rp 740.000 (UF) = Rp 100.000 (UF)

DRM Cost Variance

Rp 840.000 (UF)

2. DLC Variance
Actual DLC Flexible Budget DLC Standard DLC
= Rp 4.500 x 2.200 hours = 2.200 hours x Rp 5.000 = Rp 5.000 x 1.200 unit x 2 hours
= Rp 9.900.000 = Rp 11.000.000 = Rp 12.000.000

Labor Rate Variance Labor Efficiency Variance

= (Rp5.000 – Rp4.500) x 2.200 hours = (2.400 hours – 2.200 hours) x Rp 5.000
= Rp 1.100.000 (F) = Rp 1.000.000 (F)

DLC Variance
Rp 2.100.000 (F)

3. FOH Variance
- Analysis of two variance
1. Selisih Terkendali (Controlable Variance)
Actual FOH Rp 5.000.000
Fixed FOH Budget
(2.000 DLH x Rp 1.500) = Rp 3.000.000
Variable FOH Budget
(2.400 DLH x Rp 500) = Rp 1.200.000 +
Total budget at standard capacity Rp 4.200.000 -
Controlable Variance Rp 800.000 (UF)
2. Selisih Volume (Volume Variance)
(2.000 DLH – 2.400 DLH) x Rp 1.500 = Rp 600.000 (F)
Total FOH Variance Rp 200.000 (UF)
- Analysis of three variance
1. Selisih Pengeluaran (Spending Variance)
Actual FOH Rp 5.000.000
Fixed FOH Budget
(2.000 DLH x Rp 1.500) = Rp 3.000.000
Variable FOH Budget
 (2.200 DLH x Rp 500) = Rp 1.100.000 +
Total budget at actual capacity Rp 4.100.000 –
Spending Variance Rp 900.000 (UF)
2. Selisih Kapasitas (Capacity Variance)
(2.000 – 2.200 DLH) x Rp 1.500 = Rp 300.000 (F)
3. Selisih Efisiensi (Efficiency Variance)
(2.200 – 2.400 DLH) x Rp 2.000 = Rp 400.000 (F)
Rp 700.000 (F) +
Total FOH Variance Rp 200.000 (UF)
- Analysis of four variance
1. Selisih Pengeluaran (Spending Variance)
Actual FOH Rp 5.000.000
Fixed FOH Budget
(2.000 DLH x Rp 1.500) = Rp 3.000.000
Variable FOH Budget
(2.200 DLH x Rp 500) = Rp 1.100.000 +
Total budget at actual capacity Rp 4.100.000 –
Spending Variance Rp 900.000 (UF)
2. Selisih Kapasitas (Capacity Variance)
(2.000 – 2.200 DLH) x Rp 1.500 = Rp 300.000 (F)
3. Variable – Efficiency Variance
(2.200 – 2.400 DLH) x Rp 500 = Rp 100.000 (F)
4. Fixed – Efficiency Variance
(2.200 – 2.400 DLH) x Rp 1.500 = Rp 300.000 (F)
Efficiency Variance Rp 400.000 (F)
Total FOH Variance Rp 200.000 (UF)

- Analysis of five variance

1. Variable – Spending Variance
Variable – Actual FOH Rp 2.000.000
Variable FOH at actual capacity
(2.200 DLH x Rp 500) = Rp 1.100.000 -
Variable – Spending Variance Rp 900.000 (UF)
 2. Fixed – Spending Variance
Fixed – Actual FOH Rp 3.000.000
Fixed FOH at actual capacity
(2.000 DLH x Rp 1.500) = Rp 3.000.000 -
Fixed – Spending Variance -
Rp 900.000 (UF)
3. Capacity Variance
(2.000 – 2.200 DLH) x Rp 1.500 = Rp 300.000 (F)
4. Variable – Efficiency Variance
(2.200 – 2.400 DLH) x Rp 500 = Rp 100.000 (F)
5. Fixed – Efficiency Variance
(2.200 – 2.400 DLH) x Rp 1.500 = Rp 300.000 (F)
Rp 700.000 (F)
Total FOH Variance Rp 200.000 (UF)
4. Journal entries using 5 variance analysis for FOH:
- Recording Actual FOH
Factory Ovehead Cost Rp 5.000.000
Various Accounts Credited Rp 5.000.000

- Recording the imposition of FOH

Work-In-Process Inventory (Standard Cost) Rp 5.200.000
Capacity Variance Rp 300.000
Variable – Efficiency Variance Rp 100.000
Fixed – Efficiency Variance Rp 300.000
Variable – Spending Variance Rp 900.000
Fixed – Spending Variance Rp –
Factory Ovehead Cost Rp 5.000.000

Exercise 02

 Capacity variance $ 500 F. 

 Kapasitas normal 1.000 DLH 

 Std variabel FOH $ 50 / DLH 

 Std memperbaiki FOH $ 80 / DLH

a. Tentukan DLH yang sebenarnya?

b. Jika menghabiskan varians $ 400 UF, tentukan FOH aktual dan varians efisiensi. Kapasitas standar
900 DLH

c. Membuat entri jurnal yang dibutuhkan