akuntansi biaya 2

Hal 77

v  6.  analisis selisih biaya bb :

Kst = 7500 st x 24 kg = 180.000 kg               hst = Rp. 300

Ks   = 192.410 kg                                                hs   = rp. 304

Metode satu selisih = ( kst x hst ) – ( ks x hs )

                                       = ( 180.000 x 300 ) – ( 192.410 x 304 )

                                      =  4.492.640 ( uf )

Metode dua selisih        = 5 hb    = ks ( hs – hst )

                                                                =192.410 ( 304 – 300 )

                                                                = 769.640   ( uf )

                                                = 5 kb    = hst ( ks – kst )

                                                                = 300 ( 192.410 – 180.000 )

                                                                = 3.723.000 ( uf )

Analisis selisih upah langsung  :

Jst = 6 jam x 7500 st = 4000 jam                  tst = rp. 650

Js   = 46.850 jam                                                ts   = rp.660

Metode satu selisih = ( jst x tst ) -  ( js – ts )

                                       = (45.000 x 650 ) – 46.830 x 660 )

                                       = 1.657.800    ( uf )

Metode  dua selisih = stu = js ( ts – tst )

                                                  = 46.830 ( 660 – 650 )

                                                    = 468.300

                                          Seu = tst ( js – jst )

                                                   = 650 ( 46.830 – 45.000 )

                                                   = 1.189.500  ( uf )

Analisis selisih bop :

Kapasitas normal = JKL                   = 45.000 jkl     = 6 jk

                                     Produksi               7500 st

Tarif bop standar total = 337.500   = Rp. 7.5 / jkl

                                                450.000

Tarif bop variable = 225.000    = Rp. 5 / jkl

                                        45.000

Tarif bop tetap = 112.500  = Rp. 2.5 / jkl

                                   45.000

Perhitungan produk ekuivalen :

Bb = produk selesai yang ditranfer  =7850 st

         PDP akhir ( 100 % x 80 st )               80 st

                                                                         7930 st

Bk = produk selesai yang ditranfer  =  7850 st

         PDP akhir  ( 50 % x 80 st )         =      40 st

                                                                         7890 st

Metode satu selisih        = bop sesungguhnya – bop standar

                                                = bop sesungguhnya – ( kapasitas normal x produk ekuivalen x tarif bop )

                                                = Rp 3.634.000 - ( 6 jkl x 7890 st x Rp 7,5 )

                                                = Rp 3.634.000 – Rp 355.050

                                                = Rp 3.278.950 ( uf )

Jam standar        = produk ekuivalen x kapasitas normal

                                = 7890 st x 6 jkl

                                = 47.340 jkl

Metode dua selisih =

Bop sesunggahnya

Bop anggaran fleksibel pada jam standar              Rp. 3.634.000                     selisih terkendala Rp. 3.284.800

                Tetap                                           Rp. 112.500

                Variable ( 47.340 jkl x Rp 5 ) Rp. 236.700

                                                                                                Rp.    394.000

Bop yang dibebankan pada jam standar

                Tetap      ( 47.340 jkl x Rp 2,5 ) Rp. 118.350                                              selisih volume        Rp.        5.850

                Variable ( 47.340 jkl x Rp 5 )    Rp. 236.700

                                                                                                Rp.     355.050                                                         Rp. 3.278.950

                                                                                                                                                                                                ( uf )