AKUNTANSI MANAJERIAL

NAMA KELOMPOK :
1. FRENTI (165310287)
2. ONI OLIVIA (165310190)
CORNERSTONES
of Managerial Accounting, 5e
CORNERSTONES
Akuntansi Manajerial, 5e
 CHAPTER 10:
STANDARD COSTING: A
MANAGERIAL CONTROL TOOL
Cornerstones of Managerial
Accounting, 5e

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 Bab 10: Biaya Standar: Alat Kontrol Manajerial

 Landasan Akuntansi Manajerial, 5e

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 Learning Objectives
1. Explain how unit standards are set and why standard
cost systems are adopted.
2. Explain the purpose of a standard cost sheet.
3. Describe the basic concepts underlying variance
analysis, and explain when variances should be
investigated.
4. Compute the materials variances, and explain how they
are used for control.
5. Compute the labor variances, and explain how they are
used for control.
6. (Appendix 10A) Prepare journal entries for materials
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Learning. variances.
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 Tujuan Pembelajaran
 Jelaskan bagaimana standar unit ditetapkan dan mengapa sistem
biaya standar diadopsi.
 Jelaskan tujuan lembar biaya standar.
 Jelaskan konsep dasar yang mendasari analisis varian, dan jelaskan
kapan variasi harus diselidiki.
 Hitung varians bahan, dan jelaskan bagaimana mereka digunakan
untuk kontrol.
 Hitung varians tenaga kerja, dan jelaskan bagaimana mereka
digunakan untuk kontrol
 (Lampiran 10A) Siapkan entri jurnal untuk bahan dan variasi tenaga
kerja.

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 Unit Standards
 Budgets set standards that are used to control
and evaluate managerial performance.
 To determine the unit standard cost for a
particular input, two decisions must be made:
 The quantity decision: The amount of input that should
be used per unit of output
 The pricing decision: The amount that should be paid
for the quantity of the input to be used

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 Standar Satuan
 Anggaran menetapkan standar yang digunakan
untuk mengontrol dan mengevaluasi kinerja
manajerial.
a. Untuk menentukan biaya standar unit untuk
input tertentu, dua keputusan harus dibuat:
Keputusan kuantitas: Jumlah input yang harus
digunakan per unit output.
b. Keputusan penetapan harga: Jumlah yang
harus dibayarkan untuk jumlah input yang akan
digunakan.
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 Quantity and Price Standards
 The quantity decision produces quantity
standards.
 The pricing decision produces price standards.
 The unit standard cost can be computed by
multiplying these two standards:

Standard cost per unit = Quantity standard x

Price standard

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 Kuantitas dan Standar Harga
 Keputusan kuantitas menghasilkan standar
kuantitas.
 Keputusan harga menghasilkan standar harga.
 Biaya standar unit dapat dihitung dengan
mengalikan dua standar ini:

Biaya standar per unit = Kuantitas standar x

Standar harga

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 How Standards Are Developed
 Three potential sources of quantitative standards
are as follows:
 Historical experience: Provides an initial guideline for
setting standards, but should be used with caution
because they can perpetuate existing inefficiencies.
 Engineering studies: Identifies efficient approaches
rigorous guidelines, but engineered standards often are
too rigorous.
 Input from operating personnel: Since operating
personnel are accountable for meeting standards, they
should have significant input in setting standards.
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 Bagaimana Standar Dikembangkan
 Tiga sumber potensial standar kuantitatif adalah sebagai berikut:
a. Pengalaman historis: Memberikan pedoman awal untuk
menetapkan standar, tetapi harus digunakan dengan hati-hati
karena dapat melanggengkan ketidakefisienan yang ada.
b. Studi teknik: Mengidentifikasi pendekatan yang efisien dengan
pedoman yang ketat, tetapi standar rekayasa sering terlalu ketat.
c. Masukan dari personel operasi: Karena personel operasi
bertanggung jawab atas standar pertemuan, mereka harus
memiliki masukan yang signifikan dalam menetapkan standar

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 Types of Standards
 Standards are generally classified as either ideal or
currently attainable.
 Ideal standards demand maximum efficiency and can be
achieved only if everything operates perfectly.
 Currently attainable standards can be achieved under
efficient operating conditions. Allowance is made for
normal breakdowns, interruptions, and less than perfect
skill.

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 Jenis Standar
 Standar umumnya diklasifikasikan sebagai ideal
atau saat ini dapat dicapai.
 Standar ideal menuntut efisiensi maksimum dan
dapat dicapai hanya jika semuanya beroperasi
dengan sempurna.
 Standar saat ini dapat dicapai di bawah kondisi
operasi yang efisien. Tunjangan dibuat untuk
gangguan normal, interupsi, dan kurang dari
keterampilan sempurna.

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 Types of Standards (cont.)
 Of the two types, currently attainable standards offer the
most behavioral benefits.

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 Jenis Standar (lanjutan)
 Dari dua tipe tersebut, standar yang dapat
dicapai saat ini menawarkan manfaat perilaku
yang paling tinggi.

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 Why Standard Cost Systems
Are Adopted
 Two reasons for adopting a standard cost system
are frequently mentioned:
 To improve planning and control
 Comparing actual costs with budgeted costs identifies
variances, the difference between the actual and planned
costs for the actual level of activity.
 Overall variances can be further broken down into a price
variance or a usage or efficiency variance if unit price or
quantity standards have been developed.

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 Mengapa Sistem Biaya Standar Diadopsi
 Dua alasan untuk mengadopsi sistem biaya standar sering
disebutkan:
1. Untuk meningkatkan perencanaan dan kontrol.
a. Membandingkan biaya aktual dengan biaya yang dianggarkan
mengidentifikasi varians, perbedaan antara biaya aktual dan
terencana untuk tingkat aktivitas sebenarnya.
b. Varians keseluruhan dapat lebih lanjut dipecah menjadi varians
harga atau varians penggunaan atau efisiensi jika harga unit atau
standar kuantitas telah dikembangkan.

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 Why Standard Cost Systems
Are Adopted (cont.)
 To facilitate product costing
 Costs are assigned to products using quantity and price
standards for all three manufacturing costs: direct materials,
direct labor, and overhead.
 Standard costing and variance analysis for
controlling cost and evaluating performance can
have strong ethical implications.

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 Mengapa Sistem Biaya Standar Diadopsi (lanjutan)

 Untuk memfasilitasi biaya produk.

 Biaya ditetapkan untuk produk yang
menggunakan standar kuantitas dan harga untuk
ketiga biaya produksi: bahan langsung, tenaga
kerja langsung, dan biaya overhead.
 Analisis biaya dan varian standar untuk
mengendalikan biaya dan mengevaluasi kinerja
dapat memiliki implikasi etis yang kuat.

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 Cost Assignment Approaches

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 Pendekatan Penetapan Biaya

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 Advantages of
Standard Product Costing
 Standard product costing has several advantages
over normal costing and actual costing.
 Greater capacity for control
 Provides readily available unit cost information that can
be used for pricing decisions at any time throughout the
period because actual costs do not need to be known
 No unit cost calculations for each equivalent unit
category in process costing
 No need to distinguish between FIFO and weighted
average methods of accounting for beginning inventory
costs
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 Keuntungan dari Penetapan Harga Produk Standar

 Biaya produk standar memiliki beberapa keunggulan dibandingkan

biaya normal dan biaya aktual.
a. Kapasitas kontrol yang lebih besar.
b. Menyediakan informasi biaya satuan yang tersedia yang dapat
digunakan untuk keputusan penetapan harga kapan saja
sepanjang periode karena biaya sebenarnya tidak perlu diketahui.
c. Tidak ada perhitungan biaya unit untuk setiap kategori unit yang
setara dalam proses penetapan biaya.
d. Tidak perlu membedakan antara metode akuntansi FIFO dan
tertimbang rata-rata untuk biaya persediaan awal.

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 Standard Product Costs
 In manufacturing firms, standard costs are
developed for direct materials, direct labor, and
overhead.
 Using these costs, the standard cost per unit is
computed.
 The standard cost sheet provides the
production data needed to calculate the standard
unit cost.

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 Biaya Produk Standar
 Di perusahaan manufaktur, biaya standar
dikembangkan untuk bahan langsung, tenaga
kerja langsung, dan overhead.
 Dengan menggunakan biaya ini, biaya standar
per unit dihitung.
 Lembar biaya standar menyediakan data
produksi yang diperlukan untuk menghitung biaya
unit standar.

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 The Standard Cost Sheet
 The standard cost sheet also shows the quantity
of each input that should be used to produce one
unit of output.
 A manager should be able to compute the
standard quantity of materials allowed (SQ)
and the standard hours allowed (SH) for the
actual output, where:

and
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 Lembar Biaya Standar
 Lembar biaya standar juga menunjukkan kuantitas setiap input yang
harus digunakan untuk menghasilkan satu unit output.
 Seorang manajer harus dapat menghitung jumlah standar material
yang diizinkan (SQ) dan jam standar yang diizinkan (SH) untuk output
yang sebenarnya, di mana:

Dan

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 The Standard Cost Sheet (cont.)

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 Lembar Biaya Standar (lanjutan)

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 Cornerstone 10.1
Computing Standard Quantities Allowed (SQ
& SH)

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 Cornerstone 10.1
Menghitung Jumlah Standar yang Dibolehkan
(SQ & SH)

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 Variance Analysis:
General Description
 Actual input cost can be calculated as:
Actual cost = AP x AQ
where
AP = Actual price per unit
AQ = Actual quantity of input used

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 Analisis Varians: Uraian Umum
 Biaya input yang sebenarnya dapat dihitung
sebagai:
Biaya sebenarnya = AP x AQ
Dimana
AP = Harga aktual per unit
AQ = Jumlah input aktual yang digunakan

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 Variance Analysis:
General Description
 It is also possible to calculate the costs that should
have been incurred for the actual level of activity.
Planned cost = SP x SQ
where
SP = Standard price per unit
SQ = Standard quantity of input allowed
for the actual output

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 Analisis Varians:
Gambaran umum
 Juga dimungkinkan untuk menghitung biaya yang
seharusnya dikeluarkan untuk tingkat aktivitas
sebenarnya.
Biaya yang direncanakan = SP x SQ
Dimana
SP = Harga standar per unit
SQ = Jumlah standar input yang diizinkan untuk
hasil yang sebenarnya

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 Total Budget Variance
 The total budget variance is the difference
between the actual cost of the input and its
planned cost:

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 Total Varians Anggaran
 Total varians anggaran adalah selisih antara
biaya aktual input dan biaya yang direncanakan:

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 Total Budget Variance (cont.)
 Because responsibility for deviations from
planned prices tends to be located in the
purchasing or personnel department and
responsibility for deviations from planned usage
of inputs tends to be located in the production
department, it is important to separate the total
variance into price and usage (quantity)
variances.

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 Total varian anggaran (cont.)
 Karena tanggung jawab untuk penyimpangan dari
harga yang direncanakan cenderung terletak di
bagian pembelian atau personalia dan tanggung
jawab untuk penyimpangan dari penggunaan
yang direncanakan dari input cenderung
ditempatkan di departemen produksi, penting
untuk memisahkan total varian ke dalam harga
dan penggunaan (kuantitas) varians.

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 Price and Usage Variances
 For labor, the price variance is usually called a
rate variance.
 Price (rate) variance is the difference between
the actual and standard unit price of an input
multiplied by the number of inputs used:
Price variance = (AP - SP) x AQ
 The usage (quantity) variance is called an
efficiency variance.

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 Variasi harga dan penggunaan
 Untuk tenaga kerja, varians harga biasanya
disebut varians tarif. Varians harga (tarif) adalah
selisih antara harga satuan aktual dan standar
dari suatu input dikalikan dengan jumlah input
yang digunakan:
Variasi harga = (AP - SP) x AQ
Penggunaan (kuantitas) varians disebut varians
efisiensi.

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 Price and Usage Variances (cont.)
 Usage (efficiency) variance is the difference
between the actual and standard quantity of
inputs multiplied by the standard unit price of the
input:
Usage variance = (AQ - SQ) x SP

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 Variasi harga dan penggunaan
 Variasi penggunaan (efisiensi) adalah perbedaan
antara jumlah input aktual dan standar dikalikan
dengan harga unit standar dari input:
Variasi penggunaan = (AQ - SQ) x SP

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 Variance Analysis:
General Description

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 Analisis varians
Gambaran umum

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 Unfavorable and
Favorable Variances
 Unfavorable (U) variances occur whenever
actual prices or actual usage of inputs are greater
than standard prices or standard usage.
 When the opposite occurs, favorable (F)
variances are obtained.
 Favorable and unfavorable variances are not
equivalent to good and bad variances. The terms
merely indicate the relationship of the actual
prices (or quantities) to the standard prices (or
quantities).
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 Variatif yang Tidak Menguntungkan dan Mendukung

 Variabel yang tidak menguntungkan (U) terjadi setiap kali harga

aktual atau penggunaan aktual input lebih besar dari harga standar
atau penggunaan standar.
 Ketika kebalikannya terjadi, variasi yang menguntungkan (F)
diperoleh.
 Varians yang menguntungkan dan tidak menguntungkan tidak setara
dengan varians baik dan buruk. Istilah ini hanya menunjukkan
hubungan harga aktual (atau kuantitas) dengan harga standar (atau
kuantitas).

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 The Decision to Investigate
 As a general principle, an investigation should be
undertaken only if the expected benefits are
greater than the expected costs.
 Managers determine whether variances are
significant based on an acceptable range that has
top and bottom measures called control limits.

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 Keputusan untuk Menyelidiki
 Sebagai prinsip umum, penyelidikan harus
dilakukan hanya jika manfaat yang diharapkan
lebih besar dari biaya yang diharapkan.
 Manajer menentukan apakah varians signifikan
berdasarkan rentang yang dapat diterima yang
memiliki tindakan atas dan bawah yang disebut
batas kontrol.

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 Cornerstone 10.2
Using Control Limits to Trigger A Variance
Investigation

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 Cornerstone 10.2
Menggunakan Batas Kontrol untuk Memicu
Investigasi Varians

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 Cornerstone 10.2
Using Control Limits to Trigger A Variance
Investigation (cont.)

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 Cornerstone 10.2
Menggunakan Batas Kontrol untuk Memicu Investigasi
Varians (lanjutan)

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 Variance Analysis: Materials
 The total variance for materials measures the
difference between the actual costs of materials
and their budgeted costs for the actual level of
activity:

Total Variance = Actual cost - Planned cost

= (AP x AQ) - (SP x SQ)

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 Analisis Variasi: Bahan

 Varian total untuk material mengukur selisih

antara biaya material aktual dan biaya yang
dianggarkan untuk tingkat aktivitas sebenarnya:
Total Variance = Biaya aktual - Biaya yang
direncanakan = (AP x AQ) - (SP x SQ)

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 Cornerstone 10.3
Calculating the Total Variance
for Materials

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 Cornerstone 10.3

Menghitung Varians Total untuk Bahan

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 Direct Materials Variances
 To help control the cost of materials, price and
usage variances are calculated.
 The materials price variance is computed by
using the actual quantity of materials purchased,
and the materials usage variance is computed
by using the actual quantity of materials used,
calculated as:

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 Varians Bahan Langsung
 Untuk membantu mengontrol biaya bahan,
variasi harga dan penggunaan dihitung.
 Varians harga bahan dihitung dengan
menggunakan jumlah bahan yang sebenarnya
dibeli, dan varians penggunaan bahan dihitung
dengan menggunakan jumlah aktual bahan yang
digunakan, dihitung sebagai:

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 Cornerstone 10.4
Calculating Materials Variances: Formula and
Columnar Approaches

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 Cornerstone 10.4
Menghitung Variasi Bahan: Pendekatan
Formula dan Kolom

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Cornerstone 10.4
Calculating Materials Variances: Formula and
Columnar Approaches

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Cornerstone 10.4
Menghitung Variasi Bahan: Pendekatan
Formula dan Kolom

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Materials Price Variance
 The materials price variance (MPV) measures
the difference between what should have been
paid for raw materials and what was actually paid
and is calculated as:
MPV = (AP - SP) x AQ
 Where AP = Actual price per unit
SP = Standard price per unit
AQ = Actual quantity of material purchased

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 Varian Harga Bahan
 Variabel harga bahan baku (MPV) mengukur
selisih antara apa yang seharusnya dibayarkan
untuk bahan mentah dan apa yang sebenarnya
dibayarkan dan dihitung sebagai:
MPV = (AP - SP) x AQ
 Di mana AP = Harga aktual per unit
SP = Harga standar per unit
AQ = Jumlah material yang sebenarnya dibeli

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 Materials Usage Variance
 The materials usage variance (MUV) measures
the difference between the direct materials
actually used and the direct materials that should
have been used for the actual output.
 The formula is:
MUV = (AQ - SQ) x SP
 AQ = Actual quantity of materials used
 SQ = Standard quantity of materials allowed for the
actual output
 SP = Standard price per unit
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 Varians Penggunaan Bahan

 Varians penggunaan bahan (MUV) mengukur

perbedaan antara bahan langsung yang benar-
benar digunakan dan bahan langsung yang
seharusnya digunakan untuk output aktual.
 Rumusnya adalah::
MUV = (AQ - SQ) x SP
 AQ = Kuantitas aktual dari material yang digunakan
 SQ = Jumlah standar material yang diizinkan untuk output
yang sebenarnya
 SP = Harga standar per unit LO-4
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 Using Materials Variance
Information
 Calculating materials variances is only the first
step.
 Using the variance information to exercise control
is fundamental to a standard cost system.
 Responsibility must be assigned, variance
significance must be assessed, and the variances
must be accounted for and disposed of at the end
of the year.

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 Menggunakan Informasi Varians Bahan

 Menghitung variasi material hanyalah langkah

pertama.
 Menggunakan informasi varians untuk melakukan
kontrol adalah hal mendasar untuk sistem biaya
standar.
 Tanggung jawab harus diberikan, perbedaan
signifikansi harus dinilai, dan varians harus
dipertanggungjawabkan dan dibuang pada akhir
tahun.
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 Responsibility for
Materials Price Variance
 The responsibility for controlling the materials
price variance usually belongs to the purchasing
agent.
 Admittedly, the price of materials is largely
beyond the agent’s control and can have
undesirable outcomes from an evaluation
perspective.
 Pressure to produce favorable variances may
result in the purchase of materials of lower quality
than desired or excessive inventory purchases in
order to get quantity discounts.
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 Tanggung jawab untuk Varians Harga Bahan

 Tanggung jawab untuk mengendalikan varians harga

bahan biasanya milik agen pembelian.
 Tanggung jawab untuk mengendalikan varians harga
bahan biasanya milik agen pembelian. Harus diakui,
harga bahan sebagian besar berada di luar kendali agen
dan dapat memiliki hasil yang tidak diinginkan dari
perspektif evaluasi.
 Tekanan untuk menghasilkan variasi yang
menguntungkan dapat mengakibatkan pembelian bahan
berkualitas lebih rendah dari yang diinginkan atau
pembelian inventaris berlebih untuk mendapatkan diskon
kuantitas.
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 The Analysis of
Materials Price Variance
 The first step in variance analysis is to decide
whether the variance is significant.
 If so, what is its cause?
 Once the reason is known, corrective action can be
taken if necessary—and if possible.
 For example, if high quality materials were purchased
due to a supply shortage of usual materials, no action
is needed. A firm has no control over the supply
shortage; it will simply have to wait until market
conditions improve.
 If the variance is judged insignificant, no further steps
are needed. LO-4
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 Analisis Varians Harga Bahan

 Langkah pertama dalam analisis varians adalah untuk

memutuskan apakah variansnya signifikan.
 Jika ya, apa penyebabnya?
 Setelah alasannya diketahui, tindakan korektif dapat
diambil jika perlu — dan jika memungkinkan.
 Misalnya, jika bahan berkualitas tinggi dibeli karena
kekurangan pasokan bahan biasa, tidak diperlukan
tindakan. Perusahaan tidak memiliki kendali atas
kekurangan pasokan; itu hanya harus menunggu sampai
kondisi pasar membaik.
 Jika varians dinilai tidak signifikan, tidak ada langkah lebih
lanjut yang diperlukan. LO-4
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 Responsibility for
Materials Usage Variance
 The responsibility for controlling the materials
usage usually belongs to the production manager.
 Minimizing scrap, waste, and rework are all ways in
which the manager can ensure that the standard is
met.
 At times, the cause of the variance is attributable to
others outside the production area.
 Pressure to produce favorable variances may allow
defective units to be transferred to finished goods
and ultimately cause customer relations problems.
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 Tanggung jawab untuk Varians Penggunaan Bahan

 Tanggung jawab untuk mengontrol penggunaan

bahan biasanya milik manajer produksi.
 Meminimalkan memo, limbah, dan pengerjaan ulang
adalah cara-cara di mana manajer dapat
memastikan bahwa standar tersebut terpenuhi
 Kadang-kadang, penyebab varians ini disebabkan
oleh orang lain di luar area produksi
 Tekanan untuk menghasilkan variasi yang
menguntungkan memungkinkan unit yang rusak
dipindahkan ke barang jadi dan akhirnya
menyebabkan masalah hubungan pelanggan. LO-4
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 The Analysis of
Materials Usage Variance
 If variance is significant, investigation is needed to
find out the causes for the deviation.
 It is important to note that standards are not static.
 As improvements in production take place and
conditions change, standards may need to be
revised to reflect the new operating environment.
 The importance of evaluating current business
conditions and updating standards to reflect any
changes in these conditions cannot be overlooked.

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 Analisis Penggunaan Variabel Penggunaan

 Jika varians signifikan, investigasi diperlukan

untuk mengetahui penyebab penyimpangan.
 Penting untuk dicatat bahwa standar tidak statis.
 Karena peningkatan produksi terjadi dan kondisi
berubah, standar mungkin perlu direvisi untuk
mencerminkan lingkungan operasi yang baru.
 Pentingnya mengevaluasi kondisi bisnis saat ini
dan memperbarui standar untuk mencerminkan
perubahan apa pun dalam kondisi ini tidak dapat
diabaikan.
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 Accounting and Disposition of
Materials Variances
 Mengenali perbedaan harga untuk bahan pada
titik pembelian juga berarti bahwa persediaan
bahan baku dilakukan dengan biaya standar.
 Secara umum, variasi material tidak
diinventarisasi
 Biasanya, variasi material ditambahkan ke harga
pokok penjualan jika tidak menguntungkan dan
dikurangi dari harga pokok penjualan jika
menguntungkan.
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 Akuntansi dan Disposisi dari Bahan Varians

 Recognizing the price variance for materials at

the point of purchase also means that the raw
materials inventory is carried at standard cost.
 In general, materials variances are not
inventoried.
 Typically, materials variances are added to cost of
goods sold if unfavorable and are subtracted from
cost of goods sold if favorable.

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 Relationship between MPV and MUV

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 Hubungan antara MPV dan MUV

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 Relationship between MPV and MUV (cont.)

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 Hubungan antara MPV dan MUV (lanjutan)

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Variance Analysis:
Direct Labor
 The total labor variance measures the difference
between the actual costs of labor and their
budgeted costs for the actual level of activity:

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 Analisis Varians: Tenaga Kerja Langsung

 Varians kerja total mengukur selisih antara biaya

aktual tenaga kerja dan biaya yang dianggarkan
untuk tingkat aktivitas yang sebenarnya:

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 Cornerstone 10.5
Calculating the Total Variance
for Labor

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 Cornerstone 10.5

Menghitung Varians Total untuk Buruh

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Direct Labor Variances
 Labor hours cannot be purchased and stored for
future use as can be done with materials (i.e.,
there can be no difference between the amount of
labor purchased and the amount of labor used).
 The labor rate and labor efficiency variances always will
add up to the total labor variance.
 The rate (price) and efficiency (usage) variances for
labor can be calculated by using either the columnar
approach or the associated formulas.
Total labor variance = Labor rate variance +
Labor efficiency variance LO-5
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 Varians Langsung Tenaga Kerja
 Jam kerja tidak dapat dibeli dan disimpan untuk
digunakan di masa mendatang seperti yang dapat
dilakukan dengan bahan (yaitu, tidak ada perbedaan
antara jumlah tenaga kerja yang dibeli dan jumlah tenaga
kerja yang digunakan).
 Tingkat upah dan variasi efisiensi tenaga kerja selalu
akan menambah total variasi tenaga kerja.
 Tingkat (harga) dan efisiensi (penggunaan) varians
untuk tenaga kerja dapat dihitung dengan
menggunakan pendekatan kolumnar atau rumus terkait.
Total varians tenaga kerja = Varians tingkat tenaga kerja
+ Varians efisiensi tenaga kerja
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 Labor Rate Variance
 The labor rate variance (LRV) computes the
difference between what was paid to direct
laborers and what should have been paid:
LRV = (AR - SR) x AH
 AR = Actual hourly wage rate
 SR = Standard hourly wage rate
 AH = Actual direct labor hours used

LO-5
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 Varians Tingkat Tenaga Kerja
 Variance tingkat tenaga kerja (LRV) menghitung
selisih antara apa yang dibayarkan kepada buruh
langsung dan apa yang seharusnya dibayarkan:
LRV = (AR - SR) x AH
 AR = Tingkat upah per jam aktual
 SR = Tingkat upah per jam standar
 AH = Jam kerja langsung yang sebenarnya
digunakan

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 Labor Efficiency Variance
 The labor efficiency variance (LEV) measures
the difference between the labor hours that were
actually used and the labor hours that should
have been used:
LEV = (AH - SH) x SR
 AH = Actual direct labor hours used
 SH = Standard direct labor hours that should have been
used
 SR = Standard hourly wage rate

LO-5
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Variance Efisiensi Tenaga Kerja
 Variance efisiensi tenaga kerja (LEV) mengukur
perbedaan antara jam kerja yang benar-benar
digunakan dan jam kerja yang seharusnya
digunakan:
LEV = (AH - SH) x SR
 AH = Jam kerja langsung yang sebenarnya
digunakan
 SH = Jam kerja langsung standar yang
seharusnya digunakan
 SR = Tingkat upah per jam standar
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Cornerstone 10.6
Calculating Labor Variances: Formula and
Columnar Approaches

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 Cornerstone 10.6
Menghitung Varians Buruh: Formula dan
Pendekatan Kolom

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 Cornerstone 10.6
Calculating Labor Variances: Formula and
Columnar Approaches

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Cornerstone 10.6
Menghitung Varians Buruh: Formula dan
Pendekatan Kolom

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Using Labor Variance
Information
 Calculating labor variances initiates the feedback
process.
 Using the labor variance information to exercise
control is fundamental.
 Responsibility must be assigned, variance
significance must be assessed, and the variances
must be accounted for and disposed of at the end
of the year.

LO-5
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Menggunakan Varians Buruh? Informasi

 Menghitung variasi tenaga kerja memulai proses

umpan balik.
 Menggunakan informasi varians tenaga kerja
untuk melakukan kontrol adalah fundamental.
 Tanggung jawab harus diberikan, perbedaan
signifikansi harus dinilai, dan varians harus
dipertanggungjawabkan dan dibuang pada akhir
tahun.

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Responsibility for
the Labor Rate Variance
 Labor rates are determined by such external
forces as labor markets and union contracts.
 Departures of actual rates from standard rates
are rare and variances are usually due to
unexpected overtime or the use of higher paid
employees for less skilled tasks.
 The use of labor is controllable by the production
manager, so responsibility for the labor rate
variance generally is assigned to the individuals
who decide how labor will be used.
LO-5
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 Tanggung jawab untuk? Varians Tingkat Tenaga
Kerja
 Tingkat tenaga kerja ditentukan oleh kekuatan eksternal
seperti pasar tenaga kerja dan kontrak serikat pekerja.
 Keberangkatan tarif aktual dari tarif standar jarang dan
varians biasanya karena lembur yang tidak terduga atau
penggunaan karyawan berbayaran lebih tinggi untuk
tugas-tugas yang kurang terampil.
 Penggunaan tenaga kerja dapat dikontrol oleh manajer
produksi, sehingga tanggung jawab untuk varians tingkat
tenaga kerja umumnya diberikan kepada individu yang
memutuskan bagaimana tenaga kerja akan digunakan.

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Responsibility for
the Labor Efficiency Variance
 Production managers are responsible for the
productive use of direct labor.
 As is true of all variances, once the cause is
discovered, responsibility may be assigned elsewhere.
 Production managers may be tempted to engage in
dysfunctional behavior if too much emphasis is placed
on the labor efficiency variance.
 For example, to avoid losing hours or using additional
hours because of possible rework, a production
manager could deliberately transfer defective units to
finished goods. LO-5
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Tanggung jawab untuk Variabel Efisiensi Tenaga
Kerja
 Manajer produksi bertanggung jawab untuk penggunaan
produktif tenaga kerja langsung.
 Seperti halnya semua variasi, begitu penyebabnya
ditemukan, tanggung jawab dapat diberikan di tempat
lain.
 Manajer produksi mungkin tergoda untuk terlibat dalam
perilaku disfungsional jika terlalu banyak penekanan
ditempatkan pada variasi efisiensi tenaga kerja.
 Misalnya, untuk menghindari kehilangan jam atau
menggunakan jam tambahan karena kemungkinan
pengerjaan ulang, manajer produksi dapat dengan
sengaja memindahkan unit yang rusak ke barang jadi.
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Analysis of the
Labor Efficiency Variance
 If variance is significant, investigation is needed
to find out the causes for such variance.
 Based on the findings, corrective actions may be
taken, if necessary.

LO-5
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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Analisis Variabel Efisiensi Tenaga Kerja

 Jika varians signifikan, penyelidikan diperlukan

untuk mengetahui penyebab varians tersebut.
 Berdasarkan temuan, tindakan korektif dapat
diambil, jika perlu.

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license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
 Additional Cost Management
Practices
 In addition to standard costing, some companies
choose to employ other cost management
practices, such as kaizen costing and target
costing.
 Kaizen costing focuses on the continuous reduction of
the manufacturing costs of existing products and
processes.

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 Praktek Pengelolaan Biaya Tambahan

 Selain biaya standar, beberapa perusahaan

memilih untuk menggunakan praktik manajemen
biaya lainnya, seperti biaya kaizen dan target
biaya.
 Kaizen costing berfokus pada pengurangan biaya
produksi produk dan proses yang ada secara terus
menerus.

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 Additional Cost Management
Practices (cont.)
 Target costing focuses on the reduction of the design
costs of existing and future products and processes.
 A target cost is the difference between the sales price needed
to capture a predetermined market share and the desired per-
unit profit:

Target cost per unit = Expected sales price per unit

- Desired profit per unit

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 Praktek Manajemen Biaya Tambahan (lanjutan)

 Target biaya berfokus pada pengurangan biaya

desain produk dan proses yang ada dan yang
akan datang.
 Biaya target adalah selisih antara harga penjualan yang
diperlukan untuk menangkap pangsa pasar yang
ditentukan sebelumnya dan laba per unit yang
diinginkan:
Target biaya per unit = Harga penjualan yang
diharapkan per unit - Keuntungan yang diinginkan per
unit

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 Appendix 10A:
Accounting for Variances
 The accounts containing the variances between
applied standard costs and actual costs are
closed, which allows the amount of actual costs
to ultimately impact the final cost of goods sold
number that appears in the financial statements.
 In recording variances, unfavorable variances
always are debits, and favorable variances
always are credits.

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 Lampiran 10A:? Akuntansi Varians
 Akun-akun yang mengandung varians antara
biaya standar yang diterapkan dan biaya aktual
ditutup, yang memungkinkan jumlah biaya aktual
pada akhirnya berdampak pada biaya akhir dari
jumlah penjualan barang yang muncul dalam
laporan keuangan.
 Dalam merekam varians, varians yang tidak
menguntungkan selalu merupakan debit, dan
variasi yang menguntungkan selalu berupa kredit.

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 Entries for Direct Materials
Variances: Materials Price Variance
 The entry to record the purchase of materials
follows (assuming an unfavorable MPV and that
AQ is materials purchased):

Materials SP x AQ
Materials Price Variance (AP - SP) x AQ
Accounts Payable AP x AQ

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 Entri untuk Bahan Langsung? Variasi: Variasi Harga
Bahan
Entri untuk mencatat pembelian bahan berikut (dengan asumsi MPV
yang tidak menguntungkan dan AQ adalah materi yang dibeli):

Materials SP x AQ
Materials Price Variance (AP - SP) x AQ
Accounts Payable AP x AQ

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 Entries for Direct Materials
Variances: Materials Usage Variance
 The general form for the entry to record the
issuance and usage of materials, assuming a
favorable MUV, is as follows:

Work in Process SP x SQ
Materials Usage Variance (AQ - SQ) x SP
Materials SP x AQ

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 Entri untuk mencatat pembelian bahan berikut
(dengan asumsi MPV yang tidak menguntungkan dan
AQ adalah materi yang dibeli):

Bentuk umum untuk entri untuk mencatat penerbitan dan penggunaan

bahan, dengan asumsi MUV yang menguntungkan, adalah sebagai
berikut:

Work in Process SP x SQ
Materials Usage Variance (AQ - SQ) x SP
Materials SP x AQ

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 Entries for Direct Labor Variances
 Unlike the materials variances, the entry to record
both types of labor variances is made
simultaneously.
 If we assume an unfavorable labor rate variance
and an unfavorable labor efficiency variance, the
following entry will be made:

Work in Process SR x SH
Labor Efficiency Variance (AH - SH) x SR
Labor Rate Variance (AR - SR) x AH
Accrued Payroll AR x AH
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 Entri untuk Varians Kerja Langsung
Tidak seperti variasi material, entri untuk mencatat kedua jenis variasi tenaga
kerja dilakukan secara bersamaan.
Jika kita mengasumsikan varians tingkat tenaga kerja yang tidak
menguntungkan dan varians efisiensi tenaga kerja yang tidak menguntungkan,
entri berikut akan dibuat:

Work in Process SR x SH
Labor Efficiency Variance (AH - SH) x SR
Labor Rate Variance (AR - SR) x AH
Accrued Payroll AR x AH

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 Entries for Direct Labor
Variances (cont.)
 Keep in mind that only standard hours and
standard rates are used to assign costs to Work
in Process.
 Actual prices or quantities are not used.

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 Entri untuk Rujukan Langsung (Variitude) (lanjutan)

 Perlu diingat bahwa hanya jam standar dan tarif

standar yang digunakan untuk menetapkan biaya
untuk Bekerja dalam Proses.
 Harga atau kuantitas yang sebenarnya tidak
digunakan.

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 Disposition of
Materials and Labor Variances
 At the end of the year, the variances for materials
and labor usually are closed to Cost of Goods
Sold.
 If the variances are material, they must be
prorated among various accounts.
 Materials variances are prorated on the basis of
the materials balances in each of these accounts
and the labor variances on the basis of the labor
balances in the accounts.
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 Disposisi Bahan dan Varians Tenaga Kerja

 Pada akhir tahun, variasi untuk bahan dan tenaga

kerja biasanya ditutup untuk Harga Pokok
Penjualan.
 Jika variannya material, mereka harus diprorata
di antara berbagai akun.
 Variasi material diprorori berdasarkan neraca
bahan di masing-masing akun ini dan varians
tenaga kerja berdasarkan neraca tenaga kerja di
akun.

© 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a
license distributed with a certain product or service or otherwise on a password-protected website for classroom use.