Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....

…… Hal 18 - 1

CHAPTER 18
STANDAR COSTING: SETTING STANDARDS
AND ANALYZING VARIANCES

Standard cost: Biaya untuk membuat satu unit produk pada periode tertentu yang sudah
ditetapkan. Meliputi: standar fisik (jumlah input standar untuk satu unit output) dan standar
harga (harga/tariff standar per unit input).

Standard cost digunakan untuk:

1. Membuat budget
2. Mengontrol cost dan mengukur efisiensi
3. Memudahkan prosedur penetapan biaya dan pembuatan laporan biaya
4. Menetapkan cost material, WIP, dan finished good
5. Menetapkan harga penawaran dan harga jual.

Ilustrasi:
WILTON MANUFACTURING CORPORATION
DATE OF STANDARD Juli 1, 20A STANDARD COST CARD FOR PRODUCT: PAXEL
DIRECT MATERIALS DEPARTMENT TOTAL COST
STANDARD STANDARD
PART QUNTITY UNIT PRICE CUTTING MOLDING ASSEMBLY
1-34 4 $6.25 $25.00
1-71 6 3.75 22.50
2-05 10 2.45 $24.50
3-89 2 7.50 $15.00 $87.00

DIRECT LABOR
STANDARD STANDARD
OPERATION HOURS RATE/HOUR
1-11 3/4 $13 $9.75
1-19 1/4 13 3.25
2-14 1/2 10 $5.00
3-25 1/3 12 $4.00 22.00

FACTORY OVERHEAD
OPERA ALLOCATION STANDARD
TION BASIS QUANTITY RATE
1-11 Machine hours 1 1/2 $15.60 $23.40
1-19 Machine hours 2 1/2 15.60 39.00
2-14 Processing time 1 1/2 18.50 $27.75
3-25 Labor hours 1/3 15.00 $5.00 95.15
TOTAL MANUFACTURING COST PER UNIT $204.15

Unit selesai 4.200 unit

WIP, beginning (1/2 material, 1/3 conversion cost) 864 unit
WIP, ending (100% material, 2/3 conversion cost) 900 unit

Materials Conversion cost

Unit started and completed (4.200 – 864) 3.336 3.336
To complete WIP, beginning (M:1/2 x 864, CC: 2/3 x 864) 432 576
WIP, ending (M:100% x 900, CC: 2/3 x 900) 900 600
Equvalent unit of production (FIFO) 4.668 4.512

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Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 2

Untuk material 3-89:

Actual quantity purchased 10.000 unit
Actual quantity used 9.500 unit
Standard quantity allowed (4.668 x 2) 9.336 unit
Actual price $7,44 per unit
Actual hours worked 1.632 jam
Standard hours allowed (4.512 x 1/3) 1.504 jam
Actual labor rate $12.5 per jam

Material
Materials purchase actual quantity purchased (actual price – standard price) negative:
price variance favorable
Materials price actual quantity used (actual price – standard price) negative:
usage variance favorable
Materials inventory standard price (actual quantity purchased – actual positif:
variance quantity used) unfavorable
Materials quantity standard price (actual quantity used – standard quantity positif:
(usage) variance allowed) unfavorable

Materials purchase price variance 10.000 ($7,44 - $7,50) $(600) favorable

Materials price usage variance 9.500 ($7,44 - $7,50) $(570) favorable
Materials inventory variance $7,50 (10.000 – 9.500) $3.750 unfavorable
Materials quantity (usage) var $7,50 (9.500 – 9.336) $1.230 unfavorable

Labor
Labor rate actual hours worked (actual rate – standard rate) negative:
variance favorable
Labor efficiency standard rate (actual hours worked – standard hours worked) negative:
variance favorable

Labor rate variance 1.632 ($12,5 - $12,00) $816 unfavorable

Labor efficiency variance $12,00 (1.632 – 1.504) $1.536 unfavorable

Factory Overhead
Data: FOH standar Departemen Assembly untuk kapasitas 100% (kapasitas normal) adalah
sebagai berikut:
Variabel FOH $4.800 / 1.600 DLH $3 / DLH
Fixed FOH $19.200 / 1.600 DLH 12 / DLH
Total FOH $24.000 / 1.600 DLH 15 / DLH

Actual FOH $24.422

Standard hours allowed for production (4.512 x 1/3 standar labor hour per unit) 1.504
Actual direct labor hours used 1.632

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Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 3

Overall (net) actual FOH – FOH chargeable to WIP standar negative: favorable
FOH variance

Actual FOH $24.422

FOH chargeable to WIP standard (1.504 standard hours allowed x
$15 standard overhead rate) 22.560
Overall (net) FOH variance $1.862 Unfavorable

Two-Variance Method
Controllable Actual FOH - Budget allowance based on standard hours negative:
variance allowed favorable
o Merupakan selisih FOH actual dengan budget allowance untuk output actual.
o Tanggung jawab manajer departemen.
o Penyebab: 1) perbedaan actual variable FOH dan standar; 2) perbedaan actual fixed FOH
dan standar.

Actual FOH $24.422

Budget allowance based on standard hours allowed:
Variable (1.504 standard hours allowed x $3 var FOH rate) $4.512
Budgeted fixed FOH 19.200 23.712
Controllable variance $710 unfavorable

Volume variance Budget allowance based on standard hours allowed - FOH negative:
chargeable to WIP at standard favorable
o Menyatakan kapasitas yang tidak digunakan
o Tanggung jawab manajer departemen apabila disebabkan oleh inefisiensi pabrik,
tanggung jawab manajer eksekutif apabila disebabkan penjualan turun sehingga
produksi dikurangi.

Budget allowance based on standard hours allowed $23.712

FOH chargeable to WIP at standard (1.504 standard hours allowed x
$15 standard FOH rate) 22.560
Volume variance $1.152 unfavorable
or
Budget fixed FOH $19.200
Fixed FOH chargeable to production based on the standard hours
allowed (1.504 standard hours allowed x $12 fixed FOH rate) 18.048
Volume variance $1.152 unfavorable
or
Budget fixed FOH $19.200
Fixed FOH chargeable to production based on the standard hours
allowed (1.504 standard hours allowed x $12 fixed FOH rate) 18.048
Volume variance $1.152 unfavorable
or
Number of labor hours used to compute the FOH rate (normal cpcty) 1.600
Standard hours allowed for actual production 1.504
Capacity hours not utilized, or not used efficiently 96
Fixed FOH rate $12

Bahan kuliah Akuntansi Biaya. Disiapkan oleh Kodirin, Ak

Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 4

Volume variance $1.152 unfavorable

Controllable variance $710 unfavorable
Volume variance 1.152 unfavorable
Overall FOH variance $1.862 unfavorable

Three-Variance Method
Controllable variance diuraikan menjadi spending variance dan variable efficiency variance.

Spending Actual FOH - Budget allowance based on actual hours negative:

variance favorable

Actual FOH $24.422

Budget allowance based on actual hours allowed:
Variable (1.632 actual labor hours x $3 var FOH rate) $4.896
Budgeted fixed FOH 19.200 24.096
Spending variance $326 unfavorable

Variable efficiency Budget allowance based on actual hours - Budget negative:

variance allowance based on standard hours allowed favorable

Budget allowance based on actual labor hours $24.096

Budget allowance based on standard hours allowed 23.712
Variable efficiency variance $384 unfavorable
or
Actual hours worked 1.632
Standard hours allowed for actual units produced 1.504
Excess of actual hours over standard hours allowed 128
Variable FOH rate $3
Variable efficiency variance $384 unfavorable

Spending variance $326 unfavorable

Variable variance 384 unfavorable
Volume variance 1.152 unfavorable
Overall FOH variance $1.862 unfavorable

Four-Variance Method
o Volume variance diuraikan menjadi fixed efficiency variance dan idle capacity variance
o Fixed efficiency var: selisih antara pembebanan fixed FOH berdasarkan jam actual dan
jam standar
o Idle capacity var: selisih pembebanan fixed FOH berdasarkan jam actual dan jam normal

Actual hours (1.632) x Fixed FOH rate ($12) $19.584

Standard hours allowed (1.504) x Fixed FOH rate ($12) 18.048
Fixed efficiency variance $1.536 unfavorable
or
Actual hours worked 1.632
Standard hours allowed for actual units produced 1.504
Excess of actual hours over standard hours allowed 128

Bahan kuliah Akuntansi Biaya. Disiapkan oleh Kodirin, Ak

Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 5

Variable FOH rate $12

Fixed efficiency variance $1.536 unfavorable

Budget allowance based on actual hours allowed: $24.096

Actual hours (1.632) x FOH rate ($15) 24.480
Idle capacity variance $(384) favorable

Budget fixed FOH $19.200

Actual hours (1.632) x fixed FOH rate ($12) 19.584
Idle capacity variance $(384) favorable
or
Budgeted capacity 1.600
Actual labor hours 1.632
Kelebihan 32
Fixed FOH rate x$12
Idle capacity variance $(384) favorable

Spending variance $326 unfavorable

Variable efficiency variance 384 unfavorable
Fixed efficiency variance 1.536) unfavorable
Idle capacity variance (384) favorable
Overall FOH variance $1.862 unfavorable

Alternative Three-Variance Method

Variable efficiency variance dan fixed efficiency variance digabung menjadi efficiency variance
Actual hours (1.632) x FOH rate ($15) $24.480
FOH chargeable at standar (1.504) x FOH rate ($15) 22.560
Efficiency variance $1.920 Unfavorabl
e
or
Actual labor hours 1.632
Standard hours allowed 1.504
Kelebihan 128
FOH rate x$15
Efficiency variance $1.920 Unfavorable

Spending variance $326 unfavorable

Idle capacity variance (384) favorable
Efficiecy variance 1.920 unfavorable
Overall FOH variance $1.862 unfavorable

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Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 6

Mix and Yield Variances

o Pada produk yang memerlukan > 1 macam material
o Mix variance: timbul karena komposisi material yang digunakan berbeda dengan komposisi
standar
o Yield variance: output actual berbeda dengan output menurut standar input.

Ilustrasi:
Standar produk dan cost untuk menghasilkan 1.000 pounds chewing gum adalah sebagai
berikut:
Quantity Unit Cost
Material (Pounds) x per Pound = Amount
A 800 $0,25 $200
B 200 0,40 80
C 200 0,10 20
Input 1.200 $300 ($300 / 1.200 lbs = $0,25 per lb)
Output 1.000 $300 ($300 / 1.000 lbs = $0,30 per lb)
Output = 1.000 / 1.200 input = 5 / 6 input

Catatan material menunjukkan:

Purchase Material Materials
Material Beg. Inv. Pounds Unit price available Ending inv. used
A 10.000 162.000 $0,24 172.000 15.000 157.000
B 12.000 30.000 0,42 42.000 4.000 38.000
C 15.000 32.000 0,11 47.000 11.000 36.000

Price variance
Actual Actual Unit Standard Cost Price
Material Quantity Cost Unit Cost Variation Variance
A 162.000 $0,24 $0,25 $(0,01) $(1.620) Favorable
B 30.000 0,42 0,40 0,02 15.200 Unfavorabl
e
C 32.000 0,11 0,10 0,01 3.600 Unfavorabl
e
Net materials purchase price variace $(700) Favorable

Mix variance
Quantity Standard
Material Used Unit Cost Total Cost
A 157.000 $0,25 $39.250
B 38.000 0,40 15.200
C 36.000 0,10 3.600 $58.050
231.000
Actual quantity at weighted average standards
material cost for input (231.000 lbs x $0,25) 57.750
Materials mix variance $300 Unfavorabl
e

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Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 7

Yield variance
Actual input quantity at weighted average standards material
cost for input (231.000 lbs x $0,25) $57.750
Actual output quantity at standard materials cost for output
(200.000 lbs x $0,30) 60.000
Materials yield variance $(2.250) Favorable

Materials quantity variance

Materials mix variance $300 Unfavorable
Materials yield variance $(2.250) Favorable
Materials quantity variance $(1.950) Favorable

Materil quantity variance dapat dihitung per material

Menghitung Standard quantity allowed
Output = 5/6 input
Output 200 lbs memerlukan input standar: 6/5 x 200 lbs = 240 lbs
Input A standar: 800/1.200 x 240 lbs = 160.000 lbs
Input B standar: 200/1.200 x 240 lbs = 40.000 lbs
Input C standar: 200/1.200 x 240 lbs = 40.000 lbs

Material quantity variance = standar unit cost (actual quantity used – standard quantity
allowed)
Actual Standard Material
Quantity quantity Standard s
Material Used Allowed Selisih Unit Cost Quantity
Variance
A 157.000 160.000 (3.000) $0,25 $(750) Favorable
B 38.000 40.000 (2.000) 0,40 (800) Favorable
C 36.000 40.000 (4.000) 0,10 (400) Favorable
Total materials quantity variance $(1.950) Favorable

P18-1 Variance Analysis: Materials, Labor, and FOH

Puray Co. menghasilkan satu produk dengan standar cost sebagai berikut:
Direct materials: 20 yards at $1,35 per yard $27
Direct labor: 4 jam at $9 per jam 36
FOH: 4 DLH at $7.50 per jam; ratio variable: fixed adalah 2:1 30
Total standar cost per unit output $93
Standar cost berdasarkan kapasitas normal 2.400 jam. Informasi untuk bulan Juli:
Unit yang diproduksi 500
Pembelian direct material:18.000 yards dengan harga$1,38 per yard $24.840
Direct material yang digunakan: 9.500 yards
Direct labor: 2.100 jam dengan tariff $9,15 per jam 19.215
FOH aktual 16.650

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Cost Accounting 13th ed, Carter and Usry. Bab 18 Standar Costing ….……….....…… Hal 18 - 8

Diminta:
1. Hitung tariff variable FOH per DLH dan total fixed FOH berdasarkan kapasitas normal.
2. Hitung varians-varians berikut dan tentukan menguntungkan atau tidak.
a. Materials purchase price dan quantity variance.
b. Labor rate dan efficiency variance
c. FOH controllable dan volume variance.
d. FOH empat variances

P18-3 Equivalent Production and Standard Cost Variance Analysis.

Withers Co. menggunakan standard process costing pada departemen produksi. Material A
diberikan pada awal proses dan material B diberikan ketika biaya konversi sudah mencapai
90%. Pemeriksaan dilakukan pada akhir proses dan seluruh unit yang rusak dianggap
abnormal. Standar cost unit yang rusak dibebankan pada akun expense periode berjalan.
Kapasitas normal 7.800 DLH per bulan. Standar cost per unit adalah:
Material A: 4 galon dengan harga $1,20 $4,80
Material B: 2 square feet dengan harga $0,70 1,40
Direct labor: 1 jam dengan tariff $11,50 11,50
Variabel FOH: 1 jam dengan tariff $1,80 1,80
Fixed FOH: 1 jam dengan tariff $5,00 5,00
Total $24,50

Data tambahan:
a. WIP awal 3.000 unit (biaya konversi 331/3%)
b. Unit yang mulai diproses 11.000 unit
c. Unit yang selesai selama satu bulan 8.000 unit
d. WIP akhir 5.000 unit (biaya konversi 40%)
e. Biaya actual:
Material A yang digunakan 50.000 galon dengan harga $1,00
Material B yang digunakan 18.000 sq. ft. dengan harga $0,75
Direct labor 10.200 jam dengan tariff $12,00
FOH $60.100

Diminta:
1. Hitung equivalent unit untuk Material A, Material B, dan conversion cost.
2. Hitung materials price usage dan quantity variances untuk masing-masing material,
labor rate dan efisiensi variances, FOH controllable dan volume variances – favorable
atau unfavorable.
3. Hitung FOH empat variances.

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