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TRANSCRIPT
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Activity-Based Product
Costing & Activity-Based
Management
diringkas & dituturkan kembali oleh
ALI TAFRIJI BISWAN- ALTAF -
P
ROGRAMS
TUDID-IVAKUNTANSI
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2
Temu ke- Pokok Bahasan Referensi
4 Activity-based product costing & Activity-
based managementHM Ch 4 & 5
FokusBelajar
Pentingnya informasi unit cost
Penentuan unit cost dg 2 pdkt/dasar:
functional-based: plantwide, departmental rate
activity-based
Informasi biayaABC: aktivitas & pemicunya, kamusaktivitas
Pengembangan ABC ke ABM: model implementasiABM, faktor kegagalan
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Pentingnya Informasi Unit Cost
Unit cost = wh h
Nb f , seandaikan BelRing
memproduksi 100 telp, total biaya $6.000, maka cost per unit
$6.000/100=$60 Product cost (=production costs): DM+DL+MOH
Total production costs, meliputi cost measurement (in $/Rp) dan mengaitkanbiaya (atribusi biaya) ke unit yang diproduksi (cost assignment)
Cost assignment: functional- dan activity-based approaches
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butuh informasi
UNIT COST
bgm mengukur dan
menentukannya?
konteks bidding
desain dan pengenalan
produk baru keputusan membeli atau
membuat sendiri;
menerima/menolak order
khusus;
mempertahankan/menjual
produk tertentu
Actual costing
(DM+DL+FOH)
not good for timelybasis
Normal costing
(aktual DM+DL;
+predetermined FOH)
Predetermined overhead rate = Budgeted (estimated) cost/Estimated activity usage
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Tahapan Penentuan Biaya Produk berdasarkan
Functional-Based Product Costing
Tentukan biaya DM + DL direct tracing Tentukan biaya MOH driver tracing and allocation
Secara spesifik: unit level activity drivers (faktor2 yag menyebabkan
perubahan biaya jika unit yang diproduksi berubah), dalam hal ini
units produced
DL hours
DL dollars machine hours
DM dollars
Ketahui kapasitas yang dipakai
Tentukan tarif OH (OH rate)
Jumlahkan biaya
Tentukan unit cost
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EXPECTED: output aktivitas mendatang yang akan dicapai
NORMAL: rata-rata output aktivitas dalam jangka panjang
THEORETICAL: output maksimum absolut yang
direalisasikan dengan asumsi berjalan sempurna
PRACTICAL: ouput maksiumum dapat direalisasi jika
berjalan efisien
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Dua Penentuan Tarif OH dalam Konteks
Functional-Based Product Costing
Plantwide Rate Single rate, konteks unit-
level (functional)
Departmental Rates Multiple rates, konteks
unit-level (functional)
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Contoh Functional-Based Product Costing:
Plantwide Rate
Data produk telp:
budgeted OH $360.000; expected activity (in DL hours) 100.000; actual
activity (in DL hours) 100.000; actual OH $380.000
Predetermined OH Rate =Bg
E =
$.
. = $3,6 per jam TK
Applied OH = OH rate x actual activity = $3,6 x 100.000 jam TK = $360.000
Aktual OH > applied OH $380.000 > $360.000 $20.000
underapplied ditambahkan ke COGS
Unit cost sbb.:
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Items Cordless Regular TotalPrime costs 78.000 738.000 816.000
OH costs:
$3,6 x 10.000 36.000
$3,6 x 90.000 324.000 360.000
Total manufacturing costs 114.000 1.062.000 1.176.000
Unit produced 10.000 100.000Unit cost (total costs/units) 11,40 10,62
Apapun jenis biaya OH,
alokasinya didasarkan
hanya dg DL hours
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Contoh Functional-Based Product Costing:
Departmental Rate
Data produk telp dikerjakan di dua departemen:
Applied OH = ($6,30 x actual machine hours) + ($1,35 x actual DL hours) = ($6,30 x
40.000) + ($1,35 x 80.000) = $252.000 + $108.000 = $360.000
Unit cost:
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Fabrication rate = Budgeted
overhead/Expected machine hours =
$252.000/40.000 = $6,30 per MHr
Assembly rate = Budgeted
overhead/Expected DL hours =
$108.000/80.000 = $1,35 per DLH
Apapun jenis biaya OH,
alokasinya didasarkan
dg DL hours & machine
hours
Items Cordless Regular Total
Prime costs 78.000 738.000 816.000
OH costs:
($6,3 x 4.000) + ($1,35 x 3.000) 29.250
($6,3 x 36.000) + ($1,35 x 77.000) 330.750 360.000
Total manufacturing costs 107.250 1.068.750 1.176.000
Unit produced 10.000 100.000
Unit cost (total costs/units) 10,73 10,69
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Kritik terhadap Functional-Based Product
Costing, lalu muncul Activity-Based Product
Costing Pemakaian tarif plantwide atau departmental mengasumsikan
konsumsi produk atas OH dikaitkan secara tegas HANYAke unityang diproduksi Untuk aktivitas yang dijalankan tiap saat unit diproduksi, asumsi ini ok Fakta, banyak aktivitas tidak setiap saat terkait unit yang diproduksi
Contoh termudah: setup mesin untuk kelompok produk (batch),satu batch bisa saja terdiri atas 1.000, bahkan 10.000 unit, biayasetup sama...sekali setup dijalankan, biaya setup meningkat Apa yang menentukan biaya setup? Jumlah unit KRG TEPAT, tapi
jumlah setup adalah UKURAN yg lbh baik/akurat Kritik thd functional-based product costing sehingga penentuan
biaya OH mjd kurang akurat terutama pada kondisi: proporsi biaya OH terkait non-unit level terhadap total OH sangat
besar diversitas produk sangat banyak
Survey: jika total biaya OH 15% total biaya manufaktur, penentuandengan functional-based product costing menjadi kurang akurat
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Leveling/Kategori Aktivitas seharusnya sdh mulaidiidentifikasi jenis aktivitas, tidak semata yg terkait langsung dg unit produksi
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Unit-level: dijalankan tiap saat utk satu unit yang diproduksi,misal machining & assembly
Batch-level: dijalankan tiap saat utk satu batch yang diproduksi(jml batch bervariasi, tapi unit dalam batch relatif tetap), misalsetups, inspeksi (non unit), skeduling produksi, material handling
Product-level (sustaining): dilakukan untuk mendukungberagam produk yang dihasilkan (peningkatan biaya seiringdengan peningkatan jumlah produk), misal engineering changes,development of product-testing procedures, marketing , process
engineering, expediting
Facility-level: mendukung proses pabrikan secara menyeluruh
Contoh kasus: perusahaan penerbangan, mana biaya terkait unit-,batch-, product-, dan facility-level...?
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Contoh Activity-Based Product Costing
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Items Cordless Regular Total
Prime costs 78.000 738.000 816.000
OH costs:Setups:
$4.000 x 20 80.000
$4.000 x 10 40.000 120.000
Material handling:
$666,67 x 60 40.000
$666,67 x 30 20.000 60.000
Machining:$2 x 5.000 10.000
$2 x 45.000 90.000 100.000
Testing:
$0.80 x 10.000 8.000
$0.80 x 90.000 72.000 80.000
Total manufacturing costs 216.000 960.000 1.176.000
Unit produced 10.000 100.000Unit cost (total costs/units) 21,60 9,60
III. Unit cost:Identifikasi jenis aktivitas menjadi
penting, tiap aktivitas ada pemicu
biayanya
Items: Cordless Regular Total
Units produced 10.000 100.000 110.000
Prime costs ($) 78.000 738.000 816.000
Production runs 20 10 30Number of moves 60 30 90
Machine hours 5.000 45.000 50.000
DL hours 10.000 90.000 100.000
I. Activity usage measures:
Activity: Activity Cost ($) Activity Driver Amount Rate ($)
Setups 120.000 Production runs 30 4.000
Material handling 60.000 Number of moves 90 666,67
Machining 100.000 Machine hours 50.000 2
Testing 80.000 DL hours 100.000 0,8
Total 360.000
II. Activity cost data (OH activities):
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Perbandingan OH- Plantwide & Departmental Rate vs OH-ABC
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Items Cordless Regular Total
Prime costs 78.000 738.000 816.000
OH costs:
$3,6 x 10.000 36.000
$3,6 x 90.000 324.000 360.000
Total manufacturing costs 114.000 1.062.000 1.176.000
Unit produced 10.000 100.000
Unit cost (total costs/units) 11,40 10,62
Items Cordless Regular Total
Prime costs 78.000 738.000 816.000OH costs:
Setups:
$4.000 x 20 80.000
$4.000 x 10 40.000 120.000
Material handling:
$666,67 x 60 40.000
$666,67 x 30 20.000 60.000
Machining:
$2 x 5.000 10.000
$2 x 45.000 90.000 100.000
Testing:
$0.80 x 10.000 8.000
$0.80 x 90.000 72.000 80.000
Total manufacturing costs 216.000 960.000 1.176.000
Unit produced 10.000 100.000Unit cost (total costs/units) 21,60 9,60
Plantwide
Departmental rate
Functional-Based
Product Costing
ABC tidak mengubah
total biaya OH
$360.000 (maupuntotal costs), tapi ia
memperbaiki dan
mendorong akurasi
informasi biaya OH
Activity-Based
Product Costs
Items Cordless Regular Total
Prime costs 78.000 738.000 816.000
OH costs:
($6,3 x 4.000) + ($1,35 x 3.000) 29.250
($6,3 x 36.000) + ($1,35 x 77.000) 330.750 360.000
Total manufacturing costs 107.250 1.068.750 1.176.000
Unit produced 10.000 100.000
Unit cost (total costs/units) 10,73 10,69
Lihat & bandingkanUNIT COST!
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Informasi BiayaABC : aktivitas & pemicunya,
kamus aktivitas
Bisa digali melalui wawancara, shg menghasilkan kamus aktvitas
(activity dictionary); mendeskripsikan aktivitas penting dan
atributnya baik finansial maupun nonfinansial, meliputi:
Tipe SD yang dikonsumsi
Jumlah (%) untuk waktu yang kerja
Objek biaya
Ukuran output (activity output (activity driver))
Nama aktivitas
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Biaya Aktivitas
Pemicu
Informasi aktivitas
dan atributnya perlu
digali/diidentifikasi
Tentukan biayanyapada tiap
aktivitas/kelom-
pok aktivitas
3ISU: bagaimana memperolehi informasiaktivitas, atribut, dan pemicunya (perlu effort
mendeskripsikan aktivitas yang lebih baik/detail)
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Contoh Pertanyaan/Wawancara
Menggali Aktivitas
How many employees are in your department? (Activities consume labor) Question 1 (labor resource): There are six employees, including me
What do they do (please describe)? (Activities are people doing things for
other people) Question 2 (activity identification): There are four major activities: supervising
employees, processing credit card transactions, issuing customer statements, andanswering customer questions
How much time do workers spend on each activity? By equipment?
(Information needed to assign the cost of labor and equipment to
activities) Question 7 (identifying resource drivers): I just completed a work survey and have the
percentage of time calculated for each worker. All five clerks work on each of the threedepartmental activities. About 40 percent of their time is spent processing transactions,
with the rest of their time split evenly between preparing statements and answering
questions. Phone time is used only for answering client questions, and computer time is
70 percent transaction processing, 20 percent statement preparation, and 10 percent
answering questions. Furthermore, my own time and that of my computer are 100
percent administrative
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Kamus Aktivitas Aktivitas primer: aktivitas yang digunakan/dilakukan oleh produk atau pelanggan
Aktivitas sekunder: aktivitas ini digunakan oleh aktivitas primer, misal aktivitassupervisi digunakan oleh aktivitas memproses transaksi, menyiapkan laporan
Untuk mengatasi kompleksitas, aktivitas yang hampir sama (mengkonsumsi SD
sama), digabungkan dalam satu cost pool (tarif yang sama)
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LatihanABC
4-10 product costing accuracy; consumption
ratios
4-13 resource drivers; activity-based costing;
approximately relevant ABC assignments 4-15 activity classification
4-23 approximately relevant ABC
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Pengembangan ABC ke ABM:
model implementasi ABM
Activity-Based Management (ABM): pendekatan sistem,
terintegrasi, memfokuskan perhatian manajemen pada
aktivitas yang meningkatkan nilai dan profit (customer value
and profit)
Dimensi biaya-proses:
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Tujuan sistem ABM: (1) meningkatkan
pengambilan keputusan dg penyediaan data
biaya akurat ABC; (2) menurunkan biaya dg
mendorong upaya continuous improvement
process value analysis (PVA)
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Sistem perencanaan mencakup: tujuan
sistem ABC, posisi kompetitif yangdiinginkan, proses bisnis & product
mix, ketepatan waktu,
pertanggungjawaban, dan kemampuan
implementasi
Pengembangan ABC ke ABM:
model implementasi ABM
process value analysis Sistem Activity-Based Kembangkan
lingkungan
perusahaan yang
continuous
improvement
Lakukanpertanggungjawab
an atas proses
Gunakan ukuran
kinerja finansial &
nonfinansial
Alat/tools untuk
mencapai tujuan
ABM
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Pengembangan ABC ke ABM:
model implementasi ABM
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Planning system
Identifikasi,
desain, klasifikasi
aktivitas
Process value
analysisABCReduce costs Improve decisions
Increase
profitability
Assess value content of activities: aktivitas bernilai tambah (value
added): aktivitas yang masih harus eksis, tidak melanggar aturan,
diskresional (menghasilkan perubahan, tidak dicapai sebelumnya,
mendorong lainnya untuk perform), tercapai efisiensi, eliminasi
waste, dan menurunkan biaya
Lawan: Non-value-added
Upayamengurangi
biaya atas
produk dan
proses saat ini
ada
Kaizen
How to reduce
costs?
Elimination
aktivitas, selectionaktivitas (pilih),
reduction (mis.
waktu), dan
activity sharing
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Contoh Aktivitas Tidak Bernilai Tambah (Non-
Value Added Activities)
Reordering parts, expediting production, rework defective parts Warranty work, handling customer complaints, and reporting defects
Scheduling: determining when different products have access to processes
(or when and how many setups must be done) and how much will be
produced
Moving: moving materials, WIP, and FG from one department to another. Waiting: An activity in which materials or work in process use time and
resources by waiting on the next process.
Inspecting: ensuring that the product meets specifications.
Storing: keeping a good or material is held in inventory.
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Inspeksi, boleh jadi penting, tapi itu TDK dibutuhkan kalau produksi benar sejak awal,
oleh karenanya inspeksi tidak menambah nilai bagi pelanggan. Tantangan analisis
aktivitas untuk menemukan cara mengurangi aktivitas tak bernilai tambah tsb.
Kunci: Aktivitas menyerap waktu, SD lain, tapi tidak menambah nilai bagi pelanggan
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Activity Volume Variance; Unused Activity Capacity; Value- and
Non-Value-Added Cost Reports; Kaizen Standards
Formula
Notice that the value-added standards (SQ) for rework and inspection call for their
elimination; the value-added standard for setups calls for a zero setup time.
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Trend reporting
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Activity Volume Variance; Unused Activity
Capacity; Value- and Non-Value-Added Cost
Reports; Kaizen Standards Seandaikan, ada aktivitas inspeksi untuk batch silinder hidrolik, diskedulkan sebanyak 60
batch (kapasitas diminta 60 batch). Tiap satu pengawas inspeksi 20 batch, @gaji $40,000
budgeted cost of the activity capacity $120,000 (ini biaya SD (TK) pemakaian).
Budgeted activity rate $2,000 per batch ($120,000/60). Asumsikan bahwa inspeksi adl
non-value-added activity, SQ 0 adl value added standard. Penyelesaian aktual 40 batch
Karena supply > demand, manajemen dapat mengurangi jumlah aktivitas yangdisediakan, maka unused capacity variance, beda activity availability (AQ) dan activity
usage (AU) harus dipahami. Tujuannya: mengurangi permintaan aktivitas sampai unused
capacity variance sama dengan activity volume variance
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Value-added cost =
SQ x SP
Non-valued added
cost = (AQSQ)SP
Makin kecil biaya,
makin bagus
reduce cost (Kaizen)
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Pengembangan ABC ke ABM:
model implementasi ABM
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Planning system
Identifikasi,
desain, klasifikasi
aktivitas
Process value
analysisABCReduce costs Improve decisions
Increase
profitability
Define root cause: pahami penyebab biaya dilihat dari faktor
input dan output (hal mendasar)
Establish performance measure: efisiensi (keterikatan input dan
output); quality (kerjakan hal tepat pertama kali); dan time
(waktu terpendek) Trend reporting, Kaizen, benchmarking
(best practices), life-cycle (ABC-supplier costing) Search for improvement opportunities
Upayamengurangi
biaya atas
produk dan
proses saat ini
ada
How to reduce
costs?
Elimination
aktivitas, selectionaktivitas (pilih),
reduction (mis.
waktu), dan
activity sharing
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Faktor Kegagalan ABMSistem
Pertanggungjawaban dan Pembenahan Proses
Implementing ABM waspadai kegagalan akibat lack of support, gagalintegrasikan sistem baru
ABM and Responsibility Accounting a fundamental tool of managerialcontrol, mencakup (1) assigning responsibility, (2) establishing performance
measures or benchmarks, (3) evaluating performance, and (4) assigning rewards Tiga sistem akuntansi pertanggungjawaban:financial (functional)-based, activity-
based, and strategic-based responsibility accounting
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Process improvement: peningkatan
inkremental, efisiensi dari proses
yang sdh ada
Process innovation (business
reengineering): proses/cara baru
secara radikal, peningkatan
dramatik (waktu, kualitas, efisiensi)
Process creation: pemasangan
proses baru menyeluruh untuk
memenuhi tujuan pelanggan dan
keuangan
Tiga pilihan
perbaikan PROSESImplementing
ABMimprove
process
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Activity-Based Customer & Supplier Costing
By applying the approach of activity-based costing to customers andsuppliers, managers can identify & reduce true cost of theserelationships ABC shows comparative cost of larget & smaller customers, assuming
same number of units sold
Identifies costs other than price such as quality reliability delivery timeliness
for management to consider when selecting suppliers
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Large Customer 10 Smaller Customers
Order-filling costs $ 4,000 $ 400,000
Sales force costs 10,000 210,000
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Tugas/LatihanABM
5-14 activity analysis; activity drivers;
driver analysis; and behavioral effects
5-15 kaizen costing
scenario (p. 165)
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