Allocation of Support

Departemen Costs, Common

Costs, and Revenues

Noery Mutiarahim, SE., MM.

Allocating Costs Of A Supporting Department To
Operating Departments
 Supporting (Service) Department – menyediakan pelayanan
pendukung yang dibutuhkan Departemen Produksi. (pemeliharaan,
pertamanan, permesinan, rumah tangga, personalia, dan penyimpanan)

 Operating (Production) Department - bertanggungjawab pada

pembuatan produk atau jasa yang dijual kepada pelanggan. (audit,
pajak, dan jasa konsultasi manajemen) – Departemen yang secara
langsung mengerjakan produk yang diproduksi ( Departemen
pengasahan dan perakitan.)
2
Tujuan Alokasi

 Memperoleh harga yang disepakati bersama

 Menghitung profitabilitas lini produk
 Memperkirakan pengaruh ekonomi dari perencanaan dan pengendalian
 Menilai persediaan
 Memotivasi para manajer

3
Methods to Allocate
Support Department Costs
Biaya departemen pendukung sering dialokasikan ke departemen lain melalui penggunaan
tarif pembebanan.

Single-Rate Method – allocates costs in each cost pool (service

department) to cost objects (production departments) using the same rate
per unit of a single allocation base.
No distinction is made between fixed and variable costs in this method

4
Methods to Allocate
Support Department Costs

Dual-Rate Method – segregates costs within each cost pool

into two segments: a variable-cost pool and a fixed-cost pool.
Each pool uses a different cost-allocation base

5
Allocation Bases
Under either method, allocation of support costs can be based on one of
the three following scenarios:
1. Budgeted overhead rate and budgeted hours
2. Budgeted overhead rate and actual hours
3. Actual overhead rate and actual hours
Choosing between actual and budgeted rates: budgeted is known at the
beginning of the period, while actual will not be known with certainty
until the end of the period

6
Methods of Allocating Support Costs to
Production Departments

1. Direct
2. Step-Down
3. Reciprocal

7
Direct Method

Allocates support costs only to Operating Departments

No interaction between Support Departments prior to
allocation

8
 Support Departments Production Departments

Information Systems

Manufacturing

Direct Method

Packaging

Accounting

9
Step-Down Method

Allocates support costs to other support departments and to

operating departments that partially recognizes the mutual
services provided among all support departments.
One-way interaction between Support Departments prior to
allocation.

10
 Support Departments Production Departments

Information Systems

Step-Down Manufacturing

Method

Packaging

Accounting

11
Reciprocal Method

Allocates support department costs to operating departments

by fully recognizing the mutual services provided among all
support departments
Full two-way interaction between Support Departments prior
to allocation

12
 Support Departments Production Departments

Information Systems

Reciprocal Manufacturing

Method

Packaging

Accounting

13
Allocating Common Costs

Common Cost – the cost of operating a facility, activity, or

like cost object that is shared by two or more users at a lower
cost than the individual cost of the activity to each user.

14
Methods of Allocating Common Costs
Stand-Alone Cost-Allocation Method – uses information
pertaining to each user of a cost object as a separate entity to
determine the cost-allocation weights
Incremental Cost-Allocation Method – ranks the individual
users of a common cost object in the order of users most
responsible for the common cost and then uses this ranking to
allocate cost among those users.

15
Revenue Allocation and Bundled Products
Revenue Allocation occurs when revenues are related to a particular
revenue object but cannot be traced to it in an economically feasible
manner
Revenue Object – anything for which a separate measurement of
revenue is desired
Bundled Product – a package of two or more products or services
that are sold for single price, but individual components of the bundle
also may be sold as separate items at their own “stand-alone” prices

16
 Example
Direct Method
  Support Department Operating Department
Sumber Tenaga Pemeliharaan Pengasahan Perakitan
Budgeted overhead Costs
before any interdepartment 250.000 160.000 100.000 60.000
cost allocations.
Numbers of Employees - 200.000 600.000 200.000
Maintenance-Hours 1.000 - 4.500 4.500
Langkah 1 : Hitung Rasio Alokasi
   Pengasahan
Pengasahan Perakitan
Perakitan
Sumber
Sumber Tenaga
Tenaga 0,75
0,75 0,25
Pemeliharaan 0,5
0,5
0,25

Pemeliharaan
0,5

17
0,5
 Solution
 
Support Department Operating Department

Sumber Tenaga Pemeliharaan Pengasahan Perakitan

Budgeted overhead Costs

before any interdepartment 250.000 160.000 100.000 60.000
cost allocations.

Departemen Sumber Tenaga (250.000) - 187.500 62.500

Departemen Pemeliharaan - (160.000) 80.000 80.000

Total - - $367.500 $202.500

18
19