Seligram Cases

Kelompok 1
Andini Novita Sari
Nadya Tri Oktary
 Ringkasan Kasus
• ETO merupakan salah satu divisi di Seligram Inc.
• ETO melakukan pengukuran tersentralisasi atas
komponen-komponen elektronik.
• ETO meliputi, pengujian elektrikal dan mekanikal.
• Sistem akuntansi biaya pada ETO diukur menggunakan 2
komponen biaya, yaitu direct labor dan burden.
• Permasalahan :
a) Penurunan jumlah jam kerja pekerja per lot nya.
b) Perubahan teknologi.
c) Peningkatan burden rate.
 Simulasi
A. Existing
Direct Main Mech Burden (rate
Total Total Cost
labor room room 145%)

IC A 917 8.5 10 18.5 1,329.65 2,246.65

IC B 2051 14 26 40 2,973.95 5,024.95
Capacitor 1094 3 4.5 7.5 1,586.30 2,680.30
Amplifier 525 4 1 5 761.25 1,286.25
Diode 519 7 5 12 752.55 1,271.55
Total 5106 36.5 46.5 83 7,403.70 12,509.70
B. Alternatif 1
Direct Main Mech Burden (rate Burden Total Total
Total
labor room room 80) (rate 20%) burden cost Cost

IC A 917 8.5 10 18.5 1,481.86 183.4 1,665.26 2,582.26

IC B 2051 14 26 40 3,204.02 410.2 3,614.22 5,665.22

Capacitor 1094 3 4.5 7.5 600.75 218.8 819.55 1,913.55

Amplifier 525 4 1 5 400.50 105 505.50 1,030.50

Diode 519 7 5 12 961.21 103.8 1,065.01 1,584.01

5,106. 12,775.5
Total 36.50 46.50 83.00 6,648.35 1,021.20 7,669.55
00 5
C. Alternatif 2
Burden
Direct Main Mech Burden Burden Total
Total (main Total Cost
labor room room (mech room) (rate 20%) burden cost
room)

IC A 917 8.5 10 18.5 538.29 1,126.27 183.40 1,847.96 2,764.96

IC B 2,051 14 26 40 886.59 2,928.31 410.20 4,225.10 6,276.10

Capacitor 1,094 3 4.5 7.5 189.98 506.82 218.80 915.61 2,009.61

Amplifier 525 4 1 5 253.31 112.63 105.00 470.94 995.94

Diode 519 7 5 12 443.29 563.14 103.80 1,110.23 1,629.23

Total 5,106.00 36.5 46.5 83.0 2,311.46 5,237.16 1,021.20 8,569.83 13,675.83
 Perbandingan
Existing Alternatif 1 Alternatif 2
IC A 2,246.65 2,582.26 2,764.96
IC B 5,024.95 5,665.22 6,276.10
Capacitor 2,680.30 1,913.55 2,009.61
Amplifier 1,286.25 1,030.50 995.94
Diode 1,271.55 1,584.01 1,629.23
Total 12,509.70 12,775.55 13,675.83
 Analisis Pembelian Mesin Baru
A. Mesin baru digabungkan ke main room
 1st year:
Variable Depreciation Other Total Cost
Existing Cost Main room 887,379.00 88,779.00 1,126,958.00 2,103,116.00
New Machine 100,000.00 500,000.00 225,000.00 825,000.00
Total cost 987,379.00 588,779.00 1,351,958.00 2,928,116.00
Existing main room machine hour 33,201.00 33,201.00 33,201.00 99,603.00
New Machine hour 400.00 400.00 400.00 1,200.00
Total main room machine hour 33,601.00 33,601.00 33,601.00 100,803.00
Machine hour rate 29.39 17.52 40.24 87.14

 6th year
Variable Depreciation Other Total Cost
Existing Cost Main room 887,379.00 88,779.00 1,126,958.00 2,103,116.00
New Machine 100,000.00 118,652.34 150,000.00 368,652.34
Total cost 987,379.00 207,431.34 1,276,958.00 2,471,768.34
Existing main room machine hour 33,201.00 33,201.00 33,201.00 99,603.00
New Machine hour 2,400.00 2,400.00 2,400.00 7,200.00
Total main room machine hour 35,601.00 35,601.00 35,601.00 106,803.00
Machine hour rate 27.73 5.83 35.87 69.43
B. Mesin baru dipisahkan
– 1st year:
Variable Depreciation Other Total Cost

New Machine 100,000.00 500,000.00 225,000.00 825,000.00

New Machine
400.00 400.00 400.00 1,200.00
hour
Machine hour rate 250.00 1,250.00 562.50 2,062.50

– 6th year
Variable Depreciation Other Total Cost
New Machine 100,000.00 118,652.34 150,000.00 368,652.34
New Machine
2,400.00 2,400.00 2,400.00 7,200.00
hour
Machine hour rate 41.67 49.44 62.50 153.61
 Kesimpulan
• Metode akuntansi biaya yang digunakan oleh
sebuah Perusahaan akan mengalami
penyesuaian apabila ditemukan suatu
perubahan kondisi, baik kondisi eksternal
maupun kondisi internal perusahaan.
• Perlakuan terhadap pembelian mesin baru
juga akan mengakibatkan perubahan pada
perhitungan akuntansi biaya Perusahaan.