ch-7 - Support-Dept-.pdf, Akuntansi Manajemen

Baik, saya akan buatkan **deskripsi sepanjang ±3000 karakter (huruf)** untuk file *ch-7 Support Department Cost Allocation*.

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📖 **Deskripsi Dokumen**

Dokumen ini merupakan bahan ajar akuntansi manajerial yang membahas secara sistematis tentang **alokasi biaya departemen pendukung (support department cost allocation)**. Fokus utamanya adalah bagaimana biaya dari departemen pendukung, seperti pemeliharaan, personalia, payroll, maupun engineering, dapat dialokasikan ke departemen produksi yang secara langsung menghasilkan produk atau jasa untuk pelanggan.

Bab ini diawali dengan penjelasan perbedaan antara **departemen produksi** dan **departemen pendukung**. Departemen produksi bertanggung jawab langsung terhadap penciptaan produk dan jasa, sementara departemen pendukung menyediakan layanan tambahan yang memungkinkan produksi berjalan efektif, misalnya fasilitas fotokopi, perawatan mesin, hingga layanan kantin. Dengan membagi perusahaan ke dalam dua kategori tersebut, proses penelusuran biaya menjadi lebih transparan.

Selanjutnya dijelaskan **langkah-langkah alokasi biaya**, mulai dari klasifikasi departemen, pencatatan biaya overhead, pengalokasian biaya support ke produksi, hingga perhitungan tarif overhead yang akan diterapkan pada unit produk. Bab ini menekankan pentingnya penggunaan **cost drivers**, yaitu faktor penyebab biaya, seperti jumlah karyawan, jam mesin, atau jumlah transaksi. Pemilihan cost driver yang tepat sangat menentukan keakuratan perhitungan biaya.

Dokumen ini juga menguraikan **tujuan alokasi biaya**, yang tidak hanya sebatas perhitungan harga pokok produk, tetapi juga membantu dalam perencanaan, pengendalian, motivasi manajer, serta penilaian persediaan. Alokasi biaya bahkan dapat digunakan untuk menilai profitabilitas tiap lini produk dan memperkirakan dampak ekonomi dari kebijakan tertentu.

Bab ini memperkenalkan **tiga metode utama alokasi biaya**:

1. **Direct Method (Metode Langsung)** – biaya departemen pendukung dialokasikan hanya ke departemen produksi tanpa memperhitungkan hubungan antar support department.
2. **Sequential Method (Metode Berurutan)** – pengalokasian dilakukan secara bertahap dengan mempertimbangkan sebagian interaksi antar departemen pendukung, berdasarkan urutan yang telah ditentukan.
3. **Reciprocal Method (Metode Timbal Balik)** – metode paling komprehensif karena mengakui semua interaksi antar departemen pendukung dengan menggunakan sistem persamaan simultan.

Untuk memperjelas konsep, disajikan **ilustrasi numerik** dengan data biaya langsung, aktivitas normal, dan rasio alokasi. Contoh kasus fotokopi departemen menunjukkan bagaimana tarif tunggal maupun tarif ganda (single vs. multiple charging rates) menghasilkan distribusi biaya yang berbeda. Bab ini juga menyoroti perbedaan antara penggunaan data anggaran dan data aktual, di mana data anggaran lebih tepat untuk penetapan harga pokok, sementara data aktual digunakan dalam evaluasi kinerja manajer.

Bagian akhir bab menampilkan **p

1. 7 -1
Support
Department
Cost
Allocation
CHAPTER

2. 7 -2
1.Describe the difference between support
departments and producing departments.
2.Calculate single and multiple changing rates
for a support department.
3.Allocate support-department costs to
producing departments using the direct,
sequential, and reciprocal methods.
4.Calculate departmental overhead rates.
Objectives
After studying this
chapter, you should
be able to:

3. 7 -3
Types of Departments
Producing
departments secara
langsung bertanggung
jawab pada pembuatan
produk atau jasa yang
dijual kepelanggan

4. 7 -4
Types of Departments
Supporting
departments
menyediakan pelayanan
pendukung yang
diperlukan oleh
departemen produksi
Pemeliharaan, pertamanan,
permesinan, rumah tangga,
personalia dan penyimpanan

5. 7 -5
1.Membagi perusahaan kedalam
departemen-depatemen
2.Mengklasifikasikan tiap departemen sebagai
pendukung atau departemen produksi
3.Menelusuri semua biaya overhead perusahaan di
departemen pendukung atau departemen produksi
4.Mengalokasikan biaya dept pendukung ke dept
produksi
Langkah-langkah dalam pengalokasian
biaya dept pendukung ke dept produksi
Continued

6. 7 -6
5.Menghitung tarif overhead yang
ditentukan terlebih dahulu untuk
departemen produksi
6.Mengalokasikan biaya overhead ke tiap
unit produk melalui tarif overhead yang
ditentukan terlebih dahulu
Langkah-langkah dalam pengalokasian
biaya dept pendukung ke dept produksi

7. 7 -7
Examples of Cost Drivers for
Support Departments
AccountingNumber of transactions
Cafeteria Number of employees
Engineering Number of change orders
MaintenanceMachine hours; maintenance
hours
PayrollNumber of employees
Personnel Number of employees, firings, layoffs,
new hires
Support Department Possible Driver

8. 7 -8
1.Memperoleh harga yang wajar dan saling
menguntungkan
2.Menghitung tngkat laba lini produk
3.Memperkirakan pengaruh ekonomi dari perencanan
dan pengendalian
4.Menilai persediaan
5.Memotivasi para manajer
Tujuan Alokasi

9. 7 -9
Note Objective 5: Allocations can
be used to motivate managers.

10. 7 -10
AND
Fixed costs……………… $26,190
Variable costs…..$0.023 per page

11. 7 -11
Estimated usage (in pages) by the three producing
departments is as follows:
Audit Department94,500
Tax Department67,500
MAS Department108,000
Total270,000
Variable cost: 270,000 x $0.023 $ 6,210
Fixed cost 26,190
Total cost for 270,000 pages$32,400
Average cost ($32,400 ÷ 270,000)$0.12 per page
A Single Charge Rate

12. 7 -12
A Single Charge Rate
Total Photocopying Department Charge
Number
of Pages
Charge
per Page
Total
Charges
x =
Audit Department92,000$0.12$11,040
Tax Department65,0000.127,800
MAS Department115,0000.12 13,800
Total272,000$32,640

13. 7 -13
Multiple Charging Rates
Peak
Number
of Pages
Proportion
of Peak
Usage
Total
Fixed
Costs
Amount
Allocated to
Each
Department
Audit7,8750.20$26,190$ 5,238
Tax22,5000.5726,19014,928
MAS 9,0000.2326,190 6,024
Total39,375$26,190

14. 7 -14
Multiple Charging Rates
Number of
Pages x
$0.023
Fixed Cost
Allocation
Total
Charges
Audit department$2,116$ 5,238$ 7,354
Tax department1,49514,92816,423
MAS department 2,645 6,024 8,669
Total$6,256$26,190$32,446
+ =

15. 7 -15
Budgeted Versus Actual Usage
Ketika kita akan mengalokasikan biaya
dept pendukung kedept produksi,
seharusnya kita mengalokasikan biaya
aktual atau biaya yang dianggarkan?

16. 7 -16
Budgeted Versus Actual Usage
Biaya yang
dianggarkan

17. 7 -17
Budgeted Versus Actual Usage
Prinsip umum evaluasi kinerja adalah para manajer
seharusnya tidak bertanggung jawab atas biaya
atau aktivitas yang tidak dikendalikan oleh mereka

18. 7 -18
Use of Budgeted Data for
Product Costing
Number of
Copies
Total
Rate
Allocated
Charges
Audit Department94,500$0.12$11,340
Tax Department67,5000.128,100
MAS Department108,000 0.12 12,960
Total270,000$32,400
x =

19. 7 -19
Use of Actual Data for
Performance Evaluation Purposes
Number of
Copies
Total
Rate
Allocated
Charges
Audit department92,000$0.12$11,040
Tax department65,0000.127,800
MAS department115,000 0.12 13,800
Total272,000$32,640
x =

20. 7 -20
Memilih metode alokasi biaya
departemen pendukung
Ada tiga metode untuk mengalokasikan
biaya dept pendukung ke departemen
produksi:
▪The Direct Method (metode alokasi langsung)
▪The Sequential Method (metode alokasi berurutan)
▪The Reciprocal Method (metode alokasi timbal balik)

21. 7 -21
Support Departments Producing Departments

Direct costs*$250,000$160,000$100,000$ 60,000
Normal activity:
Kilowatt-hours-----200,000600,000200,000
Maintenance hours1,000-----4,5004,500

*Pada dept produksi biaya langsung hanya berhubungan dengan biaya
overhead yang secara langsung dapat ditelusuri ke dept tersebut
Data for Illustrating Allocation Methods
Power Maintenance Grinding Assembly

22. 7 -22
Direct Method of Allocation
Power Maintenance
Grinding Assembly

23. 7 -23
Direct Method of Allocation
Power Maintenance
Grinding Assembly

24. 7 -24
STEP 1—CALCULATE ALLOCATION RATIOS
Grinding Assembly
Power =
600,000
(600,000 + 200,000)
0.75
200,000
(600,000 + 200,000)
0.25
Maintenance =
4,500
(4,500 + 4,500)
0.50
4,500
(4,500 + 4,500)
0.50
Direct Method

25. 7 -25
STEP 2—ALLOCATE SUPPORTS DEPARTMENT
COSTS USING THE ALLOCATION RATIOS
Power Maintenance Grading Assembly
Support Departments Producing Departments
Direct costs$250,000 $160,000$100,000$ 60,000
Power-250,000---187,50062,500
Maintenance ----160,000 80,000 80,000
$ 0$ 0$367,500$202,500
a
b
a
0.75 x $250,000 = $187,500; 0.25 x $250,000 = $62,500
0.50 x $160,000 = $80,000
b
Direct Method

26. 7 -26
Sequential Method of Allocation
STEP 1: Rank service departments
Power
1
Maintenance
2

27. 7 -27
Sequential Method of Allocation
Power
Maintenance AssemblyGrinding
STEP 2

28. 7 -28
Sequential Method of Allocation
Maintenance
Assembly
Grinding
STEP 2

29. 7 -29
STEP 1—CALCULATE ALLOCATION RATIOS
Maint. Grinding Assembly
Power =
200,000
(200,000 + 600,000 +
200,000)
0.20
600,000
(200,000 + 600,000 +
200,000)
0.60
Sequential Method
0.20

30. 7 -30
STEP 1—CALCULATE ALLOCATION RATIOS
Maint. Grinding Assembly
4,500
(4,500 + 4,500)
0.50
Mainte-
nance
4,500
(4,500 + 4,500)
0.50=
Sequential Method

31. 7 -31
STEP 2—ALLOCATE SUPPORT DEPARTMENT
COSTS USING THE ALLOCATION RATIOS
Power Maintenance Gding Assembly
Support Departments Producing Departments
Direct costs$250,000 $160,000$100,000$ 60,000
Power-250,00050,000150,00050,000
Maintenance ----210,000 105,000 105,000
$ 0$ 0$355,000$215,000
a
b
a
0.20 x $250,000 = $50,000; 0.60 x $250,000 = $150,000;
0.20 x $250,000 = $50,000
0.50 x $210,000 = $105,000
b
Sequential Method

32. 7 -32
Metode alokasi timbal
balik mengakui semua
interaksi antar
departemen pendukung

33. 7 -33
Power Maintenance Grading Assembly
Support Departments Producing Departments
Normal activity:
Kilowatt-hours---200,000600,000200,000
Maintenance
hours1,000---4,5004,500
Reciprocal Method
Power Maintenance Grading Assembly
Proportion of Output Used by Departments
Allocated ratios:
Power---0.200.600.20
Maintenance0.10---0.450.45
Direct costs:

34. 7 -34
M = Direct costs + Share of Power’s costs
M = $160,000 + $50,000 + 0.20 M
0.80M = $210,000
M = $ 262.500

35. 7 -35
P = Direct cost + Share of Maintenance’s cost
= $250,000 + 0.1($262.500) P
=$250,000 + $ 26.250P
=$276.250P

36. 7 -36
ALLOCATE SUPPORT DEPARTMENT COSTS
USING THE ALLOCATION RATIOS AND THE
SUPPORT-DEPARTMENT COSTS FROM
RECIPROCAL METHODS EQUATIONS
Power Maintenance Grading Assembly
Support Departments Producing Departments
Direct costs$250,000 $160,000$100,000$ 60,000
Power-276.250$ 55.250 $165.750 $ 55.250
Maintenance 26.250 -262.500 $118.125 $
118.125
Total$ 0$ 0$ 383.875$233.375
from
Slide 7-34
from
Slide 7-35

37. 7 -37
Direct Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs$100,000$ 60,000
Allocated from power187,50062,500
Allocated from maintenance 80,000 80,000
Total cost$367,500$202,500
Click on button to compare with sequential method
Click on button to compare with reciprocal method
Return to
show

38. 7 -38
Sequential Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs$100,000$ 60,000
Allocated from power150,00050,000
Allocated from maintenance 105,000 105,000
Total cost$355,000$215,000
Click on button to compare with direct method
Click on button to compare with reciprocal method
Return to
show

39. 7 -39
Reciprocal Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs$100,000$ 60,000
Allocated from power162.50055.250
Allocated from maintenance 118.250 118.250
Total cost$383.875$233.375
Click on button to compare with direct method
Click on button to compare with sequential method
Return
to show

40. 7 -40
Departmental Overhead Rates
The overhead rate for the grinding department is computed
as follows (assuming the normal level of activity is 71,000
MH):
OH rate = $355,000 ÷ 71,000 = $5 per MH
The overhead rate for the assembly department is computed
as follows (assuming the normal level of activity is 107,500
DLH):
OH rate = $202,500 ÷ 107,500 = $1,8 per DLH

41. 7 -41
Product Unit Cost
A product requires two machine hours of
grinding per unit and one hour of assembly.
Overhead cost assigned:
2 x $5$10
1 x $1,8 1,8
Total assigned$11,8

42. 7 -42
The
End
Chapter Seven