hm-ch07 support department cost allocation-terj

8/10/2019 HM-Ch07 Support Department Cost Allocation-terj

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Alokasi BiayaDepartemen

Jasa/Pendukung

CHAPTER


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1. Describe the difference between supportdepartments and producing departments.

2. Calculate single and multiple changing ratesfor a support department.

3. Allocate support-department costs to producing departments using the direct,sequential, and reciprocal methods.

4. Calculate departmental overhead rates.

Objectives

After studying thischapter, you should

be able to:


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Tipe-tipe Departemen

Departemen Produksi

secara langsung bertanggung jawabuntuk menciptakan

produk maupun jasa

yang dijual kekonsumen.


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Tipe-tipe Departemen

DepartemenPendukung

menyediakan jasa pendukung yang

penting untuk

departemen produksi.

Pemeliharaan, permesinan, personalia, gudang


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5. Menghitung tarif overhead yang ditentukanterlebih dahulu u/ dept produksi

6. Mengalokasikan by overhead pada unit produk individual dengan tarif overheadyang ditentukan terlebih dahulu.

Langkah-langkah dalam MengalokasikanBiaya Depart Pendukung ke Depart Produksi


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Contoh Penggerak Biaya untukDepartemen Pendukung

Akuntansi Jumlah transaksi

Kantin Jumlah karyawan

Mesin Jumlah perubahan pesanan

Pemeliharaan Jam Mesin; jam pemeliharaan

Penggajian Jumlah Tenaga Kerja

Personalia Jumlah karyawan, pemecatan, karyawan baru, by TKL

Departmen Pendukung Possible Driver


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1. Untuk menghasilkan satu kesepakatan hargayang menguntungkan.

2. Untuk menghitung profitabilitas lini produk.3. Untuk memprediksi pengaruh ekonomi dari

perencanaan dan pengendalian

4. Untuk menilai persediaan.5. Untuk memotivasi para manajer .

Tujuan Alokasi


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Note Objective 5: Allocations can be used to motivate managers.


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AND

Fixed costs $26,190Variable costs.. $0.023 per page


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Estimated usage (in pages) by the three producingdepartments is as follows:

Audi t Depar tment 94,500

Tax Depar tment 67,500

M AS Depar tment 108,000Total 270,000

Variable cost: 270,000 x $0.023 $ 6,210Fixed cost 26,190Total cost for 270,000 pages $32,400

Average cost ($32,400 270,000) $0.12 per page

Tarif Pembebanan Tunggal


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A Single Charge RateTotal Photocopying Department Charge

Numberof Pages

Charge per Page

TotalCharges

x =

Audit Department 92,000 $0.12 $11,040

Tax Department 65,000 0.12 7,800

MAS Department 115,000 0.12 13,800

Total 272,000 $32,640


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Pembebanan Tarif Tetap

PeakNumberof Pages

Proportionof PeakUsage

TotalFixedCosts

Amount

Allocated toEachDepartment

Audit 7,875 0.20 $26,190 $ 5,238Tax 22,500 0.57 26,190 14,928

MAS 9,000 0.23 26,190 6,024

Total 39,375 $26,190


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Pembebanan Tarif Tetap

Number ofPages x$0.023

Fixed CostAllocation

TotalCharges

Audit department $2,116 $ 5,238 $ 7,354Tax department 1,495 14,928 16,423

MAS department 2,645 6,024 8,669

Total $6,256 $26,190 $32,446

+ =


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Penggunaan Aktual Versus AnggaranKetika kita mengalokasikan biaya dept pendukung ke dept produksi, haruskahkita mengalokasikan biaya aktual atau

biaya yg dianggarkan?


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Budgeted Versus Actual Usage

Budgeted costs.


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Budgeted Versus Actual Usage

Prinsip umum dari evaluasi kinerja adalah bahwamanager tidak boleh dibebani tanggung jawab atas biaya atau aktivitas yg berada di luar kendalinya.


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Use of Budgeted Data forProduct Costing

Number ofCopies

TotalRate

AllocatedCharges

Audit Department 94,500 $0.12 $11,340

Tax Department 67,500 0.12 8,100

MAS Department 108,000 0.12 12,960

Total 270,000 $32,400

x =


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Use of Actual Data forPerformance Evaluation Pur poses

Number ofCopies

TotalRate

AllocatedCharges

Audit department 92,000 $0.12 $11,040

Tax department 65,000 0.12 7,800

MAS department 115,000 0.12 13,800

Total 272,000 $32,640

x =


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Memilih Metode Alokasi BiayaDepartemen Pendukung

Tiga metode untuk mengalokasikan biayadept pendukung ke dept produksi adalah:

Metode Langsung

Metode Bertahap

Metode Timbal Balik


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Support Departments Producing Departments

Direct costs* $250,000 $160,000 $100,000 $ 60,000

Normal activity:

Kilowatt-hours ----- 200,000 600,000 200,000

Maintenance hours 1,000 ----- 4,500 4,500

*For a producing department, direct costs refer only tooverhead costs that are directly traceable to the department.

Data for Illustrating Allocation Methods

Power Maintenance Grinding Assembly


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Metode Alokasi Langsung

Power Maintenance

Grinding Assembly


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Metode Alokasi langsung

Power Maintenance

Grinding Assembly


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STEP 1 CALCULATE ALLOCATION RATIOSGrinding Assembly

Power =600,000

(600,000 + 200,000)0.75

200,000

(600,000 + 200,000)

0.25

Maintenance =4,500

(4,500 + 4,500)0.50

4,500(4,500 + 4,500)

0.50

Direct Method


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STEP 2 ALLOCATE SUPPORTS DEPARTMENTCOSTS USING THE ALLOCATION RATIOS

Power Maintenance Grading AssemblySupport Departments Producing Departments

Direct costs $250,000 $160,000 $100,000 $ 60,000

Power -250,000 --- 187,500 62,500Maintenance --- -160,000 80,000 80,000

$ 0 $ 0 $367,500 $202,500

a

b

a 0.75 x $250,000 = $187,500; 0.25 x $250,000 = $62,500

0.50 x $160,000 = $80,000 b

Direct Method


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Metode Alokasi Bertahap

STEP 1: Rank service departments

Power

1

Maintenance

2


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Power

Maintenance AssemblyGrinding

STEP 2


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Maintenance

AssemblyGrinding

STEP 2


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STEP 1 CALCULATE ALLOCATION RATIOS

Maint. Grinding Assembly

Power = 200,000(200,000 + 600,000 +

200,000)

0.20

600,000(200,000 + 600,000 +

200,000)

0.60

Sequential Method


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STEP 1 CALCULATE ALLOCATION RATIOS

Maint. Grinding Assembly

4,500(4,500 + 4,500)

0.50

Mainte-nance

4,500(4,500 + 4,500)

0.50=

Sequential Method


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STEP 2 ALLOCATE SUPPORT DEPARTMENTCOSTS USING THE ALLOCATION RATIOS


Direct costs $250,000 $160,000 $100,000 $ 60,000

Power -250,000 50,000 150,000 50,000

Maintenance --- -210,000 105,000 105,000

$ 0 $ 0 $355,000 $215,000

a

b

a 0.20 x $250,000 = $50,000; 0.60 x $250,000 = $150,000;0.20 x $250,000 = $50,000

0.50 x $210,000 = $105,000 b

Sequential Method


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Metode Timbal Balik

mengakui semuatransaksi di antara dept

pendukung.

R i l M th d


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Normal activity:Kilowatt-hours --- 200,000 600,000 200,000Maintenance

hours 1,000 --- 4,500 4,500

Reciprocal Method

Power Maintenance Grading AssemblyProportion of Output Used by Departments

Allocated ratios:Power --- 0.20 0.60 0.20

Maintenance 0.10 --- 0.45 0.45

Direct costs:


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M = Direct costs + Share of Powers costs

M = $160,000 + $50,000 + 0.02 M0.98 M = $210,000

M = $214,286


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P = Direct cost + Share of Maintenances cost

= $250,000 + 0.1 ($214,286) P

= $250,000 + $21,429 P

= $271,429 P


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ALLOCATE SUPPORT DEPARTMENT COSTSUSING THE ALLOCATION RATIOS AND THE

SUPPORT-DEPARTMENT COSTS FROMRECIPROCAL METHODS EQUATIONS


Direct costs $250,000 $160,000 $100,000 $ 60,000

Power -271,429 54,286 162,857 54,286

Maintenance 271,429 -214,286 96,429 96,429Total $ 0 $ 0 $359,286 $210,715

from

Slide 7-34

from

Slide 7-35


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Metode langsungGrinding Assembly

Perbandingan Alokasi Biaya denganMenggunakan Metode Langsung, Bertahap,

dan Metode Timbal Balik

Direct costs $100,000 $ 60,000

Allocated from power 187,500 62,500

Allocated from maintenance 80,000 80,000

Total cost $367,500 $202,500

Click on button to compare with sequential method

Click on button to compare with reciprocal method

Return toshow


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Metode BertahapGrinding Assembly



Direct costs $100,000 $ 60,000



Total cost $355,000 $215,000

Click on button to compare with direct method

Click on button to compare with reciprocal method

Return toshow


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Metode Timbal BalikGrinding Assembly



Direct costs $100,000 $ 60,000



Total cost $359,286 $210,715

Click on button to compare with direct method

Click on button to compare with sequential method

Returnto show


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Departmental Overhead Rates

Tarif overhead untuk dept penggerindaan dpt dihitung sbb:(asumsi tingkat aktivitas normal adalah 71,000 jam mesin):

OH rate = $355,000 71,000 = $5 per M H

Tarif overhead untuk dept perakitan dpt dihitung sbb:(asumsi tingkat aktivitas normal adalah 107,500 jam TKL):

OH rate = $215,000 107,500 = $2 per DL H


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Product Unit Cost

A product requires two machine hours ofgrinding per unit and one hour of assembly.

Overhead cost assigned:

2 x $5 $101 x $2 2Total assigned $12


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The End

Chapter Seven

hm-ch07 support department cost allocation-terj

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