Standard cost adalah biaya yang sudah ditetapkan atas proses pembuatan satu unit produk atau dalam kuantitas tertentu pada periode tertentu. Standard cost terdiri dari standar fisik dan standar harga. Standar fisik yaitu standar kuantitas input per unit output. Sedangkan standar harga adalah standar biaya atau rate per unit output.
Kegunaan Standard Cost
Standar cost dapat digunakan pada process costing maupun job order costing. Standard cost dapat pula digunakan untuk:
- Membuat budget;
- Mengontrol cost dan mengukur efisiensi kegiatan operasional;
- Simplifikasi prosedur penetapan biaya dan pembuatan laporan biaya;
- Menetapkan biaya dari material, WIP, dan finished good;
- Menetapkan harga penawaran dan harga jual.
Menentukan Standard Cost Variances
Variance adalah selisih antara budget dengan kondisi actual. Apabila actual cost melebihi standard cost maka variance dikatakan unfavorable (tidak menyenangkan). Sebaliknya apabila actual cost kurang dari standard cost maka variance dikatakan favorable (menyenangkan).Variance tersebut dapat digunakan untuk mengukur kinerja manajer sehingga dapat ditetapkan pemberian bonus ataupun sanksi (punishment).Guna mengukur performa manajer maka terhadap variance dapat dilakukan analisis lebih mendalamdengan membagi variance ke dalam dua jenis, yaitu price variance dan efficiency variance. Price variance yaitu ketika harga actual yang dibayarkan melebihi atau kurang dari standard. Efficiency variance adalah selisih kurang atau lebih dari actual quantity terhadap standard.Pengukuran price variance dan efficiency variance dapat dilakukan pada setiap elemen manufacturing cost, yaitu direct materials, direct labor, dan factory overhead.
Metode pengukuran price dan efficiency variance:
Standard dan Variance terkait Material dan Direct Labor
Variance pada material dapat diukur pada dua tahapan yaitu pada tahapan purchase dan usage (inventory).Variance pada direct labor terbagi dalam dua jenis yaitu labor rate variance dan labor efficiency variance.
Contoh material purchase price variance:
Wilton Manufacturing Corporation membeli 10.000 unit material dengan harga $7,44 per unit. Pada awal tahun, Wilton telah menetapkan harga material per unit sebesar $7,5.
Quantity
|
x
|
Unit Cost
|
=
|
Amount
| ||
Actual quantity purchased
|
10.000
|
$7,44
|
actual
|
$ 74.400
| ||
Actual quantity purchased
|
10.000
|
7,50
|
standard
|
75.000
| ||
Materials purchase price variance
|
10.000
|
$ (0,6)
|
$ (600)
|
favorable
|
Standard Quantity Allowed for actual Output (AMQ)
|
Actual Output x Standard Quality
|
AMQ = AQ X SQ
|
Standard Hours Allowed for actual Output (AMQ)
|
Perhitungan berdasarkan bab sebelumnya, standard cost dan variance, harus dilakukan penjurnalan. Mari kita lihat exercise 19-4 sebagai contoh:
Perusahaan Ekesville menetapkan standard cost bagi pembuatan satu unit Jellplug yaitu 2 quart Jellex pada harga $2 per quart dan ¼ jam direct labor pada harga $12 per jam. Pada bulan berjalan, 10.000 unit Jellplug diproduksi. Actual production membutuhkan 21.000 quart Jellex dengan harga $2,02 per quart dan 2.425 jam direct labor dengan rate rata-rata sebesar $12,20 per jam.
Diketahui:
Actual Output = 10.000 unit
Standard Quantity = 2 quart dan ¼ jam
Standard Rate = $2 per quart dan $12 per jam
Actual Quantity = 21.000 quart dan 2.425 jam
Actual Rate = $2,02 per quart dan $12,20 per jam
Jawab:
Materials:
Standard Quantity Allowed for Actual Output (AMQ)
= Actual Output x Standard Quantity
= 10.000 x 2
= 20.000 quart
Labor:
Standard Quantity Allowed for Actual Output (AMQ)
= Actual Output x Standard Quantity
= 10.000 x ¼
= 2.500 jam
Jurnal:
Dapat dilihat pada contoh soal di atas, pembebanan kepada work in process dicatat sebesar nominal flexible budget. Masing-masing variance dicatat pada jurnal tersendiri.
LATIHAN SOAL
E18-1 Material Variance Analysis. Ulysses Company’s standar cost per unit of material M-12 is $13.5 per pound. During the month, 4,500 pound of M-12 were purchased at a total cost of $60,300. In adition 4,000 pound of M-12 were used during the month; however the standar quantity allowed for actual production is 3,800 pound.
Required: Compute the materials purchase price variance, price usage variance, and quantity variance, indicating whether the variance are favorable or unfavorable
Jawab:
Diketahui:
SR = $13,5
Q Purchase = 4500 pounds
Q Usage = 4000 pounds
AMQ = 3800 pounds
Unit Purchased
AQp x AR (Actual)
|
AQp x SR
|
= 60,300 (4,500 x $ 13.4)
|
$ 60,750 (4,500 x $ 13.5)
|
Material Purchase Price Varians = $ 450 (Favorable)
| |
Unit Used
Actual
|
Allocated
| ||
AQ x AR
|
AQ x SR
|
AMQ x SR
| |
$ 53,600 (4,000 x $ 13.4)
|
$ 54,000 (4,000 x $ 13.5)
|
$ 51,300 (3,800 x 13.5)
| |
Material Usage Price Variance = $ 400 (Favorable)
|
Material Effiency Variance = $ 2,700 (Unfavorable)
| ||
Flexible Budget Variance = $ 2300 (Unfavorable)
| |||
E18-2 Material Variance Analysis. Because it is concerned about high inventory carrying cost, Carlton Company follows the just in time inventory philosophy and treats increase in material inventory as unfavorable variances and decrease as favorable variances. The company uses a standard cost system and inventories its materials at standard cost. The standard cost per unit of part R-33 is $22.50. During the current month, 5,000 units of R-33 were purchased at a total cost of $110,000. In addition, 4,400 units of part R-33 were issued to production during the month; however, the standard quantity allowed for actual production is 4,300 units
Required : Compute the materials purchase price variance, materials inventory variance, and material quantity variance, indicating whether the variances are favorable or unfavorable
Diketahui:
SR = $ 22.5 per pound
AQp = 5,000 pounds
AR = (110,000 : 5,000) = $ 22
AQu = 4,400 pounds
AMQ = 4,300 pounds
Unit Purchased
AQp x AR
|
AQp x SR
|
$ 110,000 ( 5000 x $ 22)
|
112,500 ( 5000 x $ 22.5)
|
Material Purchase Price Varians = $ 2,500 (Favorable)
| |
Unit Used
AQu x AR
|
AQu x SR
|
AMQ x SR
| |
$ 96,800
|
$ 99,000
|
$ 96,750
| |
Material Usage Price Varians = $ 2,200 (Favorable)
|
Material Efficiency Variance = $2,250(Unfavorable)
| ||
E18-3 Materials Price Variance Analysis. Bracey Company’s standard cost per unit of component part K-45 is $4. During the month, 6,000 units of K-45 were purchased at a total cost of $25,200. In addition 7,100 units of K-45 were used during the month; however the standard quantity allowed for accrual production is 6,900 units
Required : Compute the materials purchase price variance and the materials quantity variance and indicate whether the variances are favorable or unfavorable
Diketahui:
RM beg = 0
AQp = 6000 units
SR = $ 4
AR = ( $ 25,200 : 6,000 ) = $ 4.2
AQu = 7,100 units
AMQ = 6,900 units
Unit Purchase
AQp x AR
|
AQp x SR
|
$ 25,200
|
$ 24,000
|
Material Purchase Price Varians = $2500 (Unfavorable)
| |
Unit Usage
AQu x AR
|
AQu x SR
|
AMQ x SR
| |
$ 29,820
|
$ 28,400
|
$ 27,600
| |
Material Usage Price Varians = $ 1,420 (Unfavorable)
|
Material Efficiency Varians = $800 (Unfavorable)
| ||
E18-4 Labor Variance Analysis. During the month 1,200 units of Topo were purchased. Actual direct labor required was 650 direct labor hours at an actual total cost of $ 6,370. According to the standard cost card for Topo, half an hour of labor should be required per unit of Topo produced, at a standard cost of $10 per labor hour.
Required: compute the labor rate and efficiency variances, indicating whether the variances are favorable or unfavorable
Diketahui:
AQ = 650 DLH
AR = $ 9.5
AMQ = 1200 x ½ = 600 DLH
SR = $ 10
AQ x AR
|
AQ x SR
|
AMQ x SR
| |
$ 6,370
|
$ 6,500
|
$ 6,000
| |
Labor Rate Variance = $ 130 (Favorable)
|
Labor Efficiency Variance = $ 500 (Unfavorable)
| ||
Flexible Budget Variance = $ 370 (Unfavorable)
| |||
Jurnal:
To Record Payment:
Wages Expense $ 6,370
Wages Payable $ 6,370
To Record Cost Allocation:
WIP $ 6,000
Labor Efficency Varians $ 500
Labor Rate Variance $ 130
Wages Expense $ 6,370
Sumber:
Cost Accounting 14th Edition by Carter
Cost Accounting 16th Edition by Horngren\
Laporan Hasil Pembelajaran D3 Akuntansi AP
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