ACTIVITY BASED COSTING PROBLEMS:

Accounting staff of PT. MAJU provides the data relating to calculate the cost of production and profit & lo

COST POOLS FOH (Rp) COST DRIVERS EST COST DRIVER

Material handling 200,000,000 Ton materials 2,000
Machine Setup 400,000,000 Setup hours 4,000
General Overhead 300,000,000 Machine hours 5,000
TOTAL 900,000,000

Other data to complete the report that you must do:

Items PRODUCT AA
Direct material per unit Rp 3,000
direct labor per hour Rp 3,000
Direct labor hour per unit jam 2
production a year-unit 30,000
Sales estimated 24,000

SALES PRICE (Rp) 70,000

REQUIRED:
A. BASED ON THE ABC AND TRADITIONAL COSTING SYSTEM, CALCULATE :
1 COST OF PRODUCTION AA dan BB ( Traditional costing uses ton materials as a b
2 PROFIT AND LOSS Product AA and BB and the profit and loss comparison.
3 Cost Distorsion between ABC System and Traditional Based Costing System
B.
Based on your calculation, give advise to management which system should be used in calculati

c. Based on the same problem above, with the new asumption: a) percentage of sales 80% for prod
sales for AA 90% and BB 80% from the unit production. Based on the two percentage of sale, a
question, with a little change: traditional costing uses Machine hours as a basis for calculating F
production and profit & loss budget for 2017:

EST COST DRIVERS AA BB

2,000 1,300 700
4,000 2,600 1,400
5,000 2,000 3,000

PRODUCT BB AA BB
4,000
4,000
3
20,000
16,000 80% 80% EXERCISE NIM GENAP 023…0,2,4,6,8

60,000 70% 70% PR NIM GANJIL 023..1,3,5,7,9

CALCULATE : MACHINE HOUR

g uses ton materials as a basis for calculating FOH rate)
nd loss comparison.
ed Costing System

hould be used in calculating cost of production and what is your reason!

tage of sales 80% for product AA and BB; b) percentage of

e two percentage of sale, answer the question of A (like above
s a basis for calculating FOH rate).
A.
Perhitungan Tarif FOH

COST POOLS FOH (Rp) COST DRIVERS EST COST DRIVERS

Material handling 200,000,000 Ton materials 2,000
Machine Setup 400,000,000 Setup hours 4,000
General Overhead 300,000,000 Machine hours 5,000
TOTAL 900,000,000

1 Perhitungan Biaya Produksi

PRODUCT AA (jumlah
produksi 30.000 unit) PRODUCT AA
Items
(jumlah produksi 30.000 unit)

Direct material per

Rp 3.000 per unit (A), Rp 4.000 (B) 90,000,000
unit (DM)
Direct labor per
Rp 3,000
hour
Direct labor hour
jam 2
per unit
Total direct labor
hour untuk total - 60,000
produksi
Total direct labor
cost untuk total - 180,000,000
produki (DL)
TOTAL DM DAN DL 270,000,000
Factory overhead dibebankan ke produk:

Material handling Cost driver yg dikonsumsi x tarif FOH 130,000,000

Machine Setup Cost driver yg dikonsumsi x tarif FOH 260,000,000

General Overhead Cost driver yg dikonsumsi x tarif FOH 120,000,000

TOTAL FOH YANG DIBEBANKAN 510,000,000

TOTAL BIAYA PRODUKSI 780,000,000
COST PER UNIT
(TOTAL BIAYA
PRODUKSI/TO-
Rupiah/Unit 26,000
TAL PRODUKSI)
2 Perhitungann Profit dan Loss

SALES UNIT 24,000

Harga jual per unit Rp 70,000
TOTAL SALES IN RUPIAH 1,680,000,000
COST OF GOODS SOLD (624,000,000)
GROSS PROFIT (ABC) 1,056,000,000
 COST DRIVER CONSUMPTION
EST COST DRIVERS AA BB TARIF FOH PER COST DRIVER (Rp)
2,000 1,300 700 100,000
4,000 2,600 1,400 100,000
5,000 2,000 3,000 60,000

DUCT AA PRODUCT BB (jumlah

TOTAL COST
lah produksi 30.000 unit) produksi 20.000 unit)

90,000,000 80,000,000 170,000,000

3,000 4,000 -

2 3 -

60,000 60,000 -

180,000,000 240,000,000 420,000,000

270,000,000 320,000,000 590,000,000

130,000,000 70,000,000 200,000,000

260,000,000 140,000,000 400,000,000

120,000,000 180,000,000 300,000,000

510,000,000 390,000,000 900,000,000

780,000,000 710,000,000 1,490,000,000

26,000 35,500 -
 24,000 16,000 -
70,000 60,000 -
1,680,000,000 960,000,000 2,640,000,000
(624,000,000) (568,000,000) (1,192,000,000)
1,056,000,000 392,000,000 1,448,000,000
OH PER COST DRIVER (Rp)

JUMLAH PRODUKSI X DIRECT LABOR

DIRECT LABOR X TOTAL DIRECT LABOR

RUPIAH / Unit
DIRECT MATERIAL + TOTAL DIRECT LABOR

TOTAL FOH PER COST X COST DRIVER

CONSUMPTION AA DAN BB

TOTAL BIAYA PRODUKSI/UNIT PRODUKSI

SALES X HARGA JUAL
SALES X COST PER UNIT PRODUKSI
TOTAL SALES X COGS
RUPIAH / Unit
 Perhitungan Tarif FOH

COST POOLS FOH (Rp) COST DRIVERS EST COST DRIVERS

Material handling 200,000,000 Ton materials 2,000
Machine Setup 400,000,000 - -
General Overhead 300,000,000 - -
TOTAL 900,000,000

1 Perhitungan Biaya Produksi

PRODUCT AA
(jumlah produksi PRODUCT AA
Items
30.000 unit) (jumlah produksi 30.000 unit)
Direct material per
Rp 3.000 per unit (A), Rp 4.000 (B) 90,000,000
unit (DM)
Direct labor per
Rp 3,000
hour
Direct labor hour
jam 2
per unit
Total direct labor
hour untuk total - 60,000
produksi
Total direct labor
cost untuk total - 180,000,000
produki (DL)
TOTAL DM DAN DL 270,000,000
Factory overhead dibebankan ke produk 1,300
TOTAL FOH
Jumlah FOH yang diberbankan x Tarif
YANG
FOH per ton 585,000,000
DIBEBANKAN
TOTAL BIAYA PRODUKSI 855,000,000

COST PER UNIT

(TOTAL BIAYA
PRODUKSI/TO-
Rupiah/Unit 28,500
TAL PRODUKSI)

2 Perhitungann Profit dan Loss

SALES UNIT 24,000

Harga jual per unit Rp 70,000
TOTAL SALES IN RUPIAH 1,680,000,000
COST OF GOODS SOLD (684,000,000)
GROSS PROFIT (TRADISIONAL COSTING) 996,000,000
 COST DRIVER CONSUMPTION
COST DRIVERS AA BB TARIF FOH PER COST DRIVER (Rp)
2,000 1,300 700 450,000
- - -
- - -
450,000

PRODUCT BB (jumlah
TOTAL COST
ksi 30.000 unit) produksi 20.000 unit)
0,000 80,000,000 170,000,000

000 4,000 -

2 3 -

000 60,000 - TOTAL DIRECT LABOR

00,000 240,000,000 420,000,000 TOTAL DM & DL , PRO

00,000 320,000,000 590,000,000

300 700 2,000 TOTAL FOH PRODUCT

00,000 315,000,000 900,000,000 FACTORY OVERHEAD

00,000 635,000,000 1,490,000,000 TOTAL DM DAN DL

500 31,750 - TOTAL BIAYA PRODUK

000 16,000 -
000 60,000 -
000,000 960,000,000 2,640,000,000
00,000) (508,000,000) (1,192,000,000)
00,000 452,000,000 1,448,000,000
T DRIVER (Rp)
0

TOTAL COST POOLS/ COST DRIVERS

TAL DIRECT LABOR

TAL DM & DL , PRODUCT AA+ BB

TAL FOH PRODUCT AA + PRODUCT BB

CTORY OVERHEAD X TARIF FOH

OTAL DM DAN DL + TOTAL FOH

TAL BIAYA PRODUKSI / UNIT PRODUKSI

3 Perhitungan Distorsi Laba Kotor dan FOH

Perbandingan Gross Profit ABC dan Traditional Costing

Gross Profit (ABC)

Gross Profit (Traditional Costing)

DISTORSI LABA KOTOR (SELISIH)

Penyebab Distorsi adalah Perbedaan FOH yang Dibebankan, Kalau DM dan DL Jumlahnya Sama

FOH Total Produksi

FOH ABC
FOH Traditional Costing
Distorsi Total Produksi

FOH Total Penjualan ( 90% dari AA dan 90% dari BB dari masing masing produksi
FOH ABC
FOH Traditional Costing
Distorsi Total Penjualan

FOH ABC, produk AA lebih kecil dibebankan, maka laba kotor lebih tinggi Rp67.500.000,- dibanding FO

FOH ABC, produk BB lebih besar dibebankan, maka laba kotor lebih tinggi Rp60.000.000,- dibanding FO

B
Rekomendasi Saran

Gunakan ABC Sistem dalam perhitungan cost dan laba/rugi, karena dengan menggunakan multiple cost dr
sehingga dampak terhadap keputusan manajemen lebih dapat dipertanggungjawabkan. Sehingga tidak men
ABC Costing memberikan informasi yang lebih akurat dan benar.
 AA BB TOTAL AA BB
1,056,000,000 392,000,000 1,448,000,000 106% 87%
996,000,000 452,000,000 1,448,000,000
94% 115%

60,000,000 (60,000,000) 0

an DL Jumlahnya Sama

AA BB TOTAL FOH
510,000,000 390,000,000 900,000,000
585,000,000 315,000,000 900,000,000
(75,000,000) 75,000,000 -

AA (90%) BB (90%) TOTAL FOH

459,000,000 351,000,000 810,000,000
526,500,000 283,500,000 810,000,000
(67,500,000) 67,500,000 0

gi Rp67.500.000,- dibanding FOH AA Traditional Costing Rp67.500.000,-

gi Rp60.000.000,- dibanding FOH BB Traditional Costing Rp60.000.000,-

n menggunakan multiple cost driver perhitungan cost, laba lebih akurat,

gjawabkan. Sehingga tidak menyesatkan dalam pengambilan keputusan.