Metode Akumulasi Harga Pokok Variabel

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Metode Akumulasi Harga Pokok Variabel
Pertemuan 5
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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.

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Overview of Absorption and Variable Costing
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Overview of Absorption and Variable Costing
No! You must consider these costs too!
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Overview of Absorption and Variable Costing
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Overview of Absorption and Variable Costing
Whos right? How should we treat the carpayment
and the insurance?
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Overview of Absorption and Variable Costing
VariableCosting
AbsorptionCosting
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Note Manufacturing Cost Flows

Balance Sheet Costs
Inventories
Income StatementExpenses
Material Purchases
Direct Labor
VariableManufacturing Overhead
FixedManufacturing Overhead
Selling andAdministrative
Period Costs
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Note Manufacturing Cost Flows

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Overview of Absorption and Variable Costing
Lets put some numbers to theissue and see if it
willsharpen our understanding.
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Unit Cost Computations

• Harvey Co. produces a single product with the
  following information available

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Unit Cost Computations

• Unit product cost is determined as follows

Selling and administrative expenses arealways
treated as period expenses and deducted from
revenue.
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Income Comparison of Absorption and Variable
Costing

• Harvey Co. had no beginning inventory, produced
  25,000 units and sold 20,000 units this year.

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Income Comparison of Absorption and Variable
Costing

• Harvey Co. had no beginning inventory, produced
  25,000 units and sold 20,000 units this year.

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Income Comparison of Absorption and Variable
Costing

• Now lets look at variable costing by Harvey Co.

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Income Comparison of Absorption and Variable
Costing

• Lets compare the methods.

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Reconciliation
We can reconcile the difference
betweenabsorption and variable income as follows
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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.

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Harvey Co. Year 2

• Unit product cost is determined as follows

No change in Harveys cost structure.
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Harvey Co. Year 2
Now lets look at Harveys income
statement assuming absorption costing is used.
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Harvey Co. Year 2
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Harvey Co. Year 2
Next, well look at Harveys income
statement assuming
is used.
Variable costing
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Harvey Co. Year 2
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Reconciliation
We can reconcile the difference
betweenabsorption and variable income as follows
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Summary
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Summary
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Advantages of the Contribution Approach
Advantages
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Variable versusAbsorption Costing
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Variable versusAbsorption Costing
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Variable versusAbsorption Costing
Absorption costing product costs are misleading
for decision making.
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Note on theEffects of Volume
Absorption CostingCost of goods sold decreases
because production exceeds sales, leaving a
portion of fixedmanufacturing costs in inventory.
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Note on theEffects of Volume
Absorption CostingCost of goods sold decreases
because production exceeds sales, leaving a
portion of fixedmanufacturing costs in inventory.
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