8

Variable Costing:
Segmented
Reporting and
Performance
Evaluation
PowerPresentation® prepared by
David J. McConomy, Queen’s University

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Klasifikasi penentuan kos produk menjadi
penentuan kos penuh (Absorption atau Full costing)
dan penentuan kos variabel (Variable Costing)

Absorption Variable
Costing Costing

Kos produk Direct Materials Direct Materials

Direct Labor Direct Labor
Variable Overhead Variable Overhead
Fixed Overhead

Kos periodik Biaya pemasaran Fixed Overhead

Biaya adm&umum Biaya pemasaran
Biaya adm&umum
Copyright © 2004 by Nelson, a division of Thomson Canada Limited.
 Contoh: Absorption & Variable
Costing

Kos sesungguhnya dan estimasian:

Produksi:
Direct labor (TKL) $1,000,000
Direct materials (Bahan baku) 500,000
Variable overhead 500,000
Fixed overhead 250,000
Total biaya produksi $2,250,000
=======
Non-Produksi:
Pemasaran variabel $ 100,000
Administrasi dan pemasaran tetap 100,000
Total biaya non-produksi $200,000
=======
Copyright © 2004 by Nelson, a division of Thomson Canada Limited.
 Absorption and Variable
Costing Example (continued)

Produksi sesungguhnya dan estimasian 10,000 units

Penjualan 8,000 units
Volume produksi normal 10,000 units
Harga jual $300 per unit
Persediaan barang jadi awal 0

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Absorption and Variable Costing
Example (continued)
Unit Cost: Variable Absorption
Direct labor= $1,000,000:10,000u= $100 $100
Direct material= $500,000:10,000u= 50 50
Variable overhead=$500,000:10,000u= 50 50
Fixed overhead 0.00 25*
Total $200 $225
==== ====
*Fixed overhead per unit=$250,000:10,000u=$25
Nilai persediaan barang jadi akhir periode:
Variable costing: $200 x 2,000u** = $400,000
Absorption costing: $225 x 2,000u** = $450,000
**Unit Persediaan akhir= Unit Persediaan awal+Unit Produksi-
Unit Penjualan= 0 u + 10,000u-8,000u= 2,000u
Copyright © 2004 by Nelson, a division of Thomson Canada Limited.
 Income Statement:
Absorption (Full) Costing
Penjualan ($300 x 8,000u) $2,400,000
Less: Kos barang dijual ($225 x 8,000u) 1,800,000
Gross margin (Laba kotor) $600,000
Less: S & A expenses= ($10*x8,000u)+$100,000 180,000
Net income (Laba bersih) $420,000
========
*Biaya pemasaran variabel per unit= $100,000:10,000u= $10

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Income Statement:
Variable Costing

Penjualan ($300 x 8,000) $2,400,000

Less Biaya variabel:
Kos brg dijual variabel: ($200 x 8,000u)= $1,600,000
Pemasaran variabel: ($10x8,000u)= 80,000 1,680,000
Contribution margin $720,000
Less Biaya tetap:
Fixed overhead= $ 250,000
Adm&pemasaran tetap= 100,000 350,000
Net income (Laba bersih) $370,000
========

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Hubungan antara Produksi,
Penjualan, dan Laba

Jika Maka
Unit Prod > Unit Sales Absorption NI > Variable
NI
Unit Prod < Unit Sales Absorption NI < Variable
NI
Unit Prod = Unit Sales Absorption NI = Variable
NI

NI= Net income (Laba bersih)

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.
 Income Statements:
Analysis and Comparison

Perbedaan:
Laba Absorption costing $420,000
Laba Variable costing 370,000
$ 50,000
=======
Penjelasan:
Produksi (unit) 10,000
Penjualan (unit) 8,000
Kenaikan persediaan (unit) 2,000
Tarif Fixed overhead x $25
$ 50,000
=======

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Advantages of Variable Costing
1. Tidak memasukan biaya tetap dalam perhitungan
kos barang dijual.
2. Memungkinkan berfokus pada biaya tetap.
3. Memungkinkan untuk melakukan analisis
inkremental dan membantu pembuatan keputusan.
4. Memungkinkan untuk melakukan pelaporan
segmentasi.
5. Laba bersih dalam variable costing berkorelasi
tinggi dengan perubahan volume penjualan dan
volume produksi.

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.

 Disadvantages of Variable
Costing
1. Terlalu berfokus pada jangka pendek.
2. Mungkin mengabaikan akibat biaya tetap
terhadap pembuatan keputusan.
3. Sangat mahal untuk dirancang dan
diterapkan.

Copyright © 2004 by Nelson, a division of Thomson Canada Limited.