1. Metode Akumulasi Harga Pokok Variabel
Pertemuan 5
Metode Akumulasi Harga Pokok Variabel

2. Pengertian
Variable Costing disebut juga Direct Costing. Adalah suatu proses akumulasi harga pokok yang hanya menghitung biaya produksi variabel (bahan baku, tenaga kerja langsung dan overhead variable). Jadi, seluruh biaya variabel dikumpulkan untuk menghitung contribution margin.

3. Overview of Absorption and Variable Costing
The only cost of driving my car on a 200 mile trip today is $12 for gasoline.
Variable Costing

4. Overview of Absorption and Variable Costing
No! You must consider these costs too!
Absorption Costing

5. Overview of Absorption and Variable Costing
You are wrong. I have the car payment and the insurance payment even if I do not make the trip.
Variable Costing

6. Overview of Absorption and Variable Costing
Who’s right?
How should we treat the car payment and the insurance?

7. Overview of Absorption and Variable Costing
Absorption Costing
Variable Costing
Product Costs
Period Costs
Direct Materials
Direct Labor
Variable Manufacturing Overhead
Fixed Manufacturing Overhead
Variable Selling and Administrative Expenses
Fixed Selling and Administrative Expenses
Product Costs
Period Costs

8. Note: Manufacturing Cost Flows
Balance Sheet Costs Inventories
Income Statement Expenses
Material Purchases
Work in Process
Finished Goods
Raw Materials
Direct Labor
Variable Manufacturing Overhead
Absorption costing
Cost of Goods Sold
Selling and Administrative
Fixed Manufacturing Overhead
Variable costing
Selling and Administrative
Period Costs

9. Note: Manufacturing Cost Flows

10. Overview of Absorption and Variable Costing
Let’s put some numbers to the issue and see if it will sharpen our understanding.

11. Unit Cost Computations
Harvey Co. produces a single product with the following information available:

12. Unit Cost Computations
Unit product cost is determined as follows:
Selling and administrative expenses are always treated as period expenses and deducted from revenue.

13. Income Comparison of Absorption and Variable Costing
Harvey Co. had no beginning inventory, produced 25,000 units and sold 20,000 units this year.

14. Income Comparison of Absorption and Variable Costing
Harvey Co. had no beginning inventory, produced 25,000 units and sold 20,000 units this year.

15. Income Comparison of Absorption and Variable Costing
Now let’s look at variable costing by Harvey Co.
Variable costs only.
All fixed manufacturing overhead is expensed.

16. Income Comparison of Absorption and Variable Costing
Let’s compare the methods.

17. Reconciliation
We can reconcile the difference between absorption and variable income as follows:
Fixed mfg. overhead $150,000
Units produced ,000 units
= = $6.00 per unit

18. Harvey Co. Year 2
In its second year of operations, Harvey Co. started with an inventory of 5,000 units, produced 25,000 units and sold 30,000 units.

19. Unit product cost is determined as follows:
Harvey Co. Year 2
Unit product cost is determined as follows:
No change in Harvey’s
cost structure.

20. Harvey Co. Year 2 Now let’s look at Harvey’s income statement
assuming absorption costing is used.

21. produced in the current period.
Harvey Co. Year 2
These are the 25,000 units
produced in the current period.

22. Next, we’ll look at Harvey’s income statement
Harvey Co. Year 2
Next, we’ll look at Harvey’s income statement
assuming is used.
Variable costing

23. All fixed manufacturing overhead is expensed.
Harvey Co. Year 2
Variable costs only.
All fixed manufacturing overhead is expensed.

24. Reconciliation
We can reconcile the difference between absorption and variable income as follows:
Fixed mfg. overhead $150,000
Units produced ,000 units
= = $6.00 per unit

25. Summary

26. Summary

27. Advantages of the Contribution Approach
Consistent with
CVP analysis.
Management finds it
easy to understand.
Net operating income
is closer to net cash flow.
Consistent with standard costs and flexible budgeting.
Advantages
Easier to estimate profitability of products and segments.
Profit is not affected by changes in inventories.
Impact of fixed
costs on profits
emphasized.

28. Variable versus Absorption Costing
All manufacturing costs must be assigned to products to properly match revenues and costs.
Fixed costs are not really the costs of any particular product.
Variable Costing
Absorption Costing

29. Variable versus Absorption Costing
Depreciation, taxes, insurance and salaries are just as essential to products as variable costs.
These are capacity costs and will be incurred even if nothing is produced.
Absorption Costing
Variable Costing

30. Variable versus Absorption Costing
They are the numbers that appear on our external reports.
Absorption
costing product costs
are misleading for
decision making.
Absorption Costing
Variable Costing

31. Note on the Effects of Volume
Absorption Costing Cost of goods sold decreases because production exceeds sales, leaving a portion of fixed manufacturing costs in inventory.

32. Note on the Effects of Volume
Absorption Costing Cost of goods sold decreases because production exceeds sales, leaving a portion of fixed manufacturing costs in inventory.

33. Akhir Pertemuan 5: Terima Kasih