Nama : Sueni

NIM : 22120102
Hari/ Tanggal : Sabtu 22 Juli 2023
Mata Pelajaran : UAS Akuntansi Biaya
Dosen Pengampuh : Drs. Anwar Made., M.Si., AK., CA

Tarif BOP = 46,000,000 = 6,856.67

6,700

Tarif Variabel = 20% x 46,000,000 = 920 Jam

6,700

Tarif Tetap = 80% x 46,000,000 = 2,760 Jam

10,000

Harga Pokok Produksi

BBB : 8 Kkg @ Rp 3.000 kg = 24,000
BTKL : JKL @ Rp 7.000 per jam = 35,000
Variabel 4 Jam @ 7.500 30,000
Variabel 4 Jam @ 5.000 20,000
50,000
Harga Pokok Produksi Standar 109,000

Perhitungan Selisih Biaya

Biaya Harga Pokok Standar

Biaya Bahan Baku 1,500 X 24,000 = 36,000,000
Biaya Tenaga Kerja 1,500 X 35,000 = 52,500,000
Biaya Overvead 1,500 X 50,000 = 75,000,000
163,500,000

Analisis Selisih
A Selisih Biaya Bahan Baku 551,250 UV Selisih
B Kuantitas Bahan Baku
SBB = (H ss -= H st ) x Kt ss SKBB =
= (2850-3000) x 12.825 =
= 1.923.750 (F) =
=
=
a Selisih Biaya Tenaga Kerja Rp 4.725.000
Selisih Tarif ( Labour Rate Variance ) b
STU = ( Tff ss - Trf st ) x Jam ss
= ( 6.800-7.000 ) x 8.375
= 1,675,000

Selisih Biaya Overhead Pabrik Rp. 36.600.000 FV

Analisis 2 Selisih
A Selisih Terkendali
ST
= BOP SS - ∑ ( KN X TT ) + ( K st x TV )
38,400,000 - ( 1.500 X 2.760) + ( 1.340 X 4 X 7.500
38,400,000 - 4.140.000 + 40.200.000
38,400,000 - 44.340.000
5,940,000 F

b Selisih Volume ( Volume Variance)

SV = ( KN - K st) x TT
= (1.500- 1.340 ) X 2,760
= 441,600 UF

Analisis 3 Selisih
a Analisis Pengeluaran ( Spending Vriance)
SP = BOP ss - ( KN X TT ) + (K ss X TV
38,400,000 - (1.500 X 2.760 ) + (1.340 X 920)
38,400,000 - 4.140.000 + 1.232.800
38,400,000 - 5,372,800
33,027,200 UF

b Selisih Kapasitas
SK = (KN - K ss) x TT
( 1.500 - 1.340 ) X 2,760
441,600 UF

c Selisih Efisiensi
SE = (K ss - K st) x T.BOP
( 1.500
-
 Harga Pokok StandarSesungguhnya Selisih Biaya
12,825 X 2,850 = 36,551,250 551,250
8,375 X 7,000 = 58,625,000 6,125,000
8,375 = 38,400,000 (36,600,000)
133,576,250 (29,923,750)
-
-

KW ss - KW st ) x H st
(12.825-1500 x 8 ) x 24.000
( 12.825 - 12000) x 24.000
19,800,000
Selisih Jam kerja / Selisih Efisiensi Upah
SJK = ( Jam ss -Jam ST ) X Trf st
(8.375 -1.500 x 3 ) x 7.000
(8.375-4.500 ) x 7.000
27.125.000