10 Anggaran Variabel
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ANGGARAN VARIABEL MK. PENGANGGARAN DOSEN: MELDONA, MM X
Anggaran Variabel Anggaran yang menggambarkan perubahan biaya yang terjadi, yang dikaitkan dengan perubahan volume output dan aktivitas.
Konsep Variabilitas Biaya: biaya dapat dikaitkan dengan output atau aktivitas, sehingga biaya merupakan fungsi dari faktor waktu dan faktor aktivitas.
Variable Budget = Flexible Budget Sliding Scale Budget Step Budget Expense Formula Budget Expense Control Budget
FUNGSI ANGGARAN VARIABEL
Sebagai alat untuk mempermudah penyusunan anggaran biaya departemental untuk dimasukkan dalam profit plan. Membantu manajer menghadapi ketidakpastian dengan melihat hasil yang diharapkan dari berbagai aktivitas Menghasilkan berbagai macam hasil keuangan dengan berbagai skenario kegiatan Sebagai alat untuk menetapkan anggaran yang disesuaikan untuk tujuan perbandingan dengan biaya sesungguhnya dalam laporan pelaksanaan
Faktor yg harus diperhatikan dalam penyusunan Anggaran Variabel: Klasifikasi Biaya: Biaya tetap, Biaya Variabel dan Biaya Semi Variabel (Mixed) 2. Penentuan Satuan Kegiatan (activity based): misal jam mesin langsung (DMH), jam kerja langsung (DLH), jam reparasi langsung (DRH), kilowat per jam (KWH). 3. Penentuan Relevant Range: suatu interval yg dinyatakan dengan tingkat output tertentu, dimana anggaran variabel ybs masih berlaku. (terkait dg biaya tetap & variabel dpt berubah pada tk output tertentu). 1.
APLIKASI KONSEP
Biaya harus diklasifikasikan dalam biaya tetap dan biaya variabel dan dihubungkan dengan unit keluaran/aktivitas produksi Formula anggaran fleksibel untuk tiap biaya harus mencakup periode waktu tertentu dan pada jumlah keluaran/aktivitas produksi tertentu Formula anggaran fleksibel harus dibuat untuk setiap biaya dan pusat pertanggungjawaban dalam suatu perusahaan
GAMBARAN UMUM
RENCANA PRODUKSI YG DIPILIH ADALAH 2000 unit
KETERAMPILAN YG DIBUTUHKAN Mengkategorikan/menelusuri mana biaya tetap, variabel, dan semi variabel Menghitung rumus biaya dengan metode tertinggi terendah, scaterplott, dan least square Menggunakan rumus biaya untuk menghitung biaya pada beberapa tingkat ouput atau aktivitas
APLIKASI PENENTUAN RUMUS BIAYA -Metode Variabilitas Biaya-
Methods Methods for for Getting Getting Cost Cost Formulas Formulas The High-Low Method The Scatterplot Method The Method of Least Squares Variable Component Fixed Component
Asumsi linearitas menyatakan bahwa biaya variabel berubah secara langsung proporsional terhadap jumlah unit yang diproduksi (atau aktivitas yang dijalani).
Methods Methods for for Separating Separating Mixed Mixed Costs Costs
Y = Total Cost
a + Total Fixed Cost
b x Number of Units Variable Cost per Unit
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
Setup Hours 100 200 300 400 500
Step Step 1: 1: Solve Solve for for variable variable cost cost (b) (b)
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
High Cost – Low Cost High Units – Low Units
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
High $3,750 Cost – Low Cost High500 Units –– Low Low Units Units
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
$3,750 – Low $1,000 Cost 500 – Low 100 Units
The The High-Low High-Low Method Method b=
$3,750 – $1,000 500 –
100
bb == $6.875 $6.875 Step Step 2: 2: Using Using either either the the high high cost cost or or low low cost, cost, solve solve for for the the total total fixed fixed cost cost (a). (a).
The The High-Low High-Low Method Method Y = $3,750 = $312.50 =
a + b (x) a + $6.875(500) a
High End
Y = $1,000 = $312.50 =
a + b (x) a + $6.875(100) a
Low End
The cost formula using the high-low method is: Total cost = $312.50 + ($6.875 x Setup hours)
The The Scatterplot Scatterplot Method Method
Activity Cost
The The Scatterplot Scatterplot Method Method Nonlinear Relationship
*
*
*
* * 0
Activity Output
Activity Cost
The The Scatterplot Scatterplot Method Method
Upward Shift in Cost Relationship *
* 0
*
*
*
*
Activity Output
The The Scatterplot Scatterplot Method Method Presence of Outliers
Activity Cost
* *
Estimated fixed cost 0
*
*
*
*
Estimated regression line
Activity Output
The The Method Method of of Least Least Squares Squares Month Jan Feb Mar Apr May
Setup Costs Setup Hours 1,000 100 1,250 200 2,250 300 2,500 400 3,750 500
Spreadsheet Data for Larson Company
RUMUS LEAST SQUARE
Rumus: Y = F + V X
XY - X Y / n V X X / n 2
2
X Y F V n
n
The The Method Method of of Least Least Squares Squares Dengan Software Statisti k
The The Method Method of of Least Least Squares Squares The results give rise to the following equation: Setup costs = $125 + ($6.75 x Setup hours) R2 = .944, or 94.4 percent of the variation in setup costs is explained by the number of setup hours variable.
Coefficient Coefficient of of Correlation Correlation Positive Correlation r approaches +1
Machine Utilities Hours Costs
Machine Utilities Hours Costs
Coefficient Coefficient of of Correlation Correlation Negative Correlation r approaches -1
Hours of Industrial Safety Accidents Training
Hours of Industrial Safety Accidents Training
Coefficient Coefficient of of Correlation Correlation No Correlation r~0
Hair Accounting Length Grade
Hair Accounting Length Grade
PENYUSUNAN ANGGARAN BIAYA VARIABEL
Tendi Haruman, p: 118
Static Budgets and Performance Reports Static budgets are prepared for a single, planned level of activity.
Performance evaluation is difficult when actual activity differs from the planned level of activity.
Hmm! Comparing static budgets with actual costs is like comparing apples and oranges.
Flexible Budgets May be prepared for any activity level in the relevant range. Show costs that should have been incurred at the actual level of activity, enabling “apples to apples” cost comparisons. Reveal variances related to cost control. Improve performance evaluation.
Let’s look at CheeseCo.
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
10,000 $ 40,000 30,000 5,000 12,000 2,000 $ 89,000
Actual Results
Variances
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
Actual Results
10,000
8,000
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
12,000 2,000
12,000 2,050
$ 89,000
$ 77,350
Variances
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours
10,000
Actual Results
Variances
8,000
2,000 U
Variable costs U = Unfavorable variance Indirect labor $ 40,000 $ 34,000 CheeseCo was unable to achieve Indirect materials 30,000 25,500 level of activity. Power the budgeted 5,000 3,800 Fixed costs Depreciation Insurance Total overhead costs
$6,000 F 4,500 F 1,200 F
12,000 2,000
12,000 2,050
0 50 U
$ 89,000
$ 77,350
$11,650 F
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
F = Favorable variance that occurs when Fixed costs actual costs are less than budgeted12,000 costs. Depreciation 12,000 Insurance 2,000 2,050 Total overhead costs
$ 89,000
$ 77,350
0 50 U $11,650 F
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
Since cost variances are favorable, have Fixed costs we done a good job controlling costs? Depreciation 12,000 12,000 Insurance 2,000 2,050 Total overhead costs
$ 89,000
$ 77,350
0 50 U $11,650 F
Static Budgets and Performance Reports
I don’t think I can answer the question using a static budget.
Actual activity is below budgeted activity. So, shouldn’t variable costs be lower if actual activity is lower?
Static Budgets and Performance Reports The The relevant relevant question question is is .. .. .. “How “How much much of of the the favorable favorable cost cost variance variance is is due due to to lower lower activity, activity, and and how how much much is is due due to to good good cost cost control?” control?”
To To answer answer the the question, question, we we must must the the budget budget to to the the actual actual level level of of activity. activity.
Preparing a Flexible Budget To
a budget we need to know that:
– Total variable costs change in direct proportion to changes in activity. – Total fixed costs remain unchanged within the relevant range.
le b ria a V Fixed
Preparing a Flexible Budget Let’s prepare budgets for CheeseCo.
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
8,000 $
$
4.00 3.00 0.50 7.50
10,000
12,000
Variable costs are expressed as a constant amount per hour. $40,000 ÷ 10,000 hours is $4.00 per hour. $ 12,000 2,000
Fixed costs are expressed as a total amount.
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
$
$
Fixed costs $4.00 Depreciation Insurance Total fixed cost Total overhead costs
4.00 3.00 0.50 7.50
10,000
$ 32,000 24,000 4,000 $ 60,000
per hour × 8,000 hours = $32,000 $ 12,000 2,000
12,000
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
$
$
4.00 3.00 0.50 7.50
$ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000
$ 12,000 2,000 $ 14,000 $ 74,000
10,000
12,000
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
10,000
4.00 $ 32,000 3.00 fixed costs 24,000 Total 0.50 4,000 do not change in 7.50 $ 60,000
$ 40,000 30,000 5,000 $ 75,000
the relevant range. $ 12,000 2,000
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,000 $ 14,000 $ 89,000
12,000
?
Quick Check What What should should be be the the total total overhead overhead costs costs for for the the Flexible Flexible Budget Budget at at 12,000 12,000 hours? hours? a. a. $92,500. $92,500. b. b. $89,000. $89,000. c. c. $106,800. $106,800. d. d. $104,000. $104,000.
Quick Check What What should should be be the the total total overhead overhead costs costs for for the the Flexible Flexible Budget Budget at at 12,000 12,000 hours? hours? a. a. $92,500. $92,500. b. b. $89,000. $89,000. c. c. $106,800. $106,800. d. d. $104,000. $104,000. Total overhead cost = $14,000 + $7.50 per hour 12,000 hours = $14,000 + $90,000 = $104,000
Preparing a Flexible Budget Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
10,000
12,000
$ 32,000 24,000 4,000 $ 60,000
$ 40,000 30,000 5,000 $ 75,000
$ 48,000 36,000 6,000 $ 90,000
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,000 $ 14,000 $ 89,000
$ 12,000 2,000 $ 14,000 $ 104,000
Flexible Budget Performance Report Let’s prepare a budget performance report for CheeseCo.
Flexible Budget Performance Report CheeseCo
Flexible budget Cost is prepared for the Formula per Hour same activity level (8,000 hours) as Machine hours actually achieved. Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
Total Fixed Cost
4.00 3.00 0.50 7.50
Flexible Budget
Actual Results
8,000
8,000 $ 34,000 25,500 3,800 $ 63,300
$ 12,000 2,000
$ 12,000 2,050 $ 14,050 $ 77,350
Variances 0
Quick Check What What is is the the variance variance for for indirect indirect labor labor when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $2,000 $2,000 U U b. b. $2,000 $2,000 FF c. c. $6,000 $6,000 U U d. d. $6,000 $6,000 FF
Quick Check What What is is the the variance variance for for indirect indirect labor labor when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $2,000 $2,000 U U b. b. $2,000 $2,000 FF c. c. $6,000 $6,000 U U d. d. $6,000 $6,000 FF
Flexible Budget Performance Report CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budget
Actual Results
8,000
8,000
$ 32,000
$ 34,000 25,500 3,800 $ 63,300 $ 12,000 2,050 $ 14,050 $ 77,350
Variances 0 $ 2,000 U
Quick Check What What is is the the variance variance for for indirect indirect material material when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $1,500 $1,500 U U b. b. $1,500 $1,500 FF c. c. $4,500 $4,500 U U d. d. $4,500 $4,500 FF
Quick Check What What is is the the variance variance for for indirect indirect material material when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $1,500 $1,500 U U b. b. $1,500 $1,500 FF c. c. $4,500 $4,500 U U d. d. $4,500 $4,500 FF
Flexible Budget Performance Report CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budget
Actual Results
8,000
8,000
$ 32,000 24,000 4,000 $ 60,000
$ 34,000 25,500 3,800 $ 63,300
$ 2,000 U 1,500 U 200 F $ 3,300 U
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,050 $ 14,050 $ 77,350
$
Variances 0
0 50 U 50 U $ 3,350 U
Flexible Budget Performance Report Remember the ques tion: “How much of the to tal variance is due to lo w er activity and how mu ch is due to cost control? ”
Static Budgets and Performance How much of the $11,650 favorable variance is due to lower activity and how much is due to cost control? Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
12,000 2,000
12,000 2,050
0 50 U
$ 89,000
$ 77,350
$11,650 F
Flexible Budget Performance Report Overhead Variance Analysis Static Overhead Budget at 10,000 Hours $
89,000
Let’s place the flexible budget for 8,000 hours here.
Actual Overhead at 8,000 Hours $
77,350
Difference between original static budget and actual overhead = $11,650 F.
Flexible Budget Performance Report Overhead Variance Analysis Static Overhead Budget at 10,000 Hours $
89,000
Flexible Overhead Budget at 8,000 Hours $
Activity This $15,000F variance is due to lower activity.
74,000
Actual Overhead at 8,000 Hours $
77,350
Cost control This $3,350U variance is due to poor cost control.
LANGKAH-LANGKAH PENYUSUNAN ANGGARAN VARIABEL 1.Mengkategorikan masing-masing pos biaya 2.Menghitung jumlah biaya yang terjadi, atau disesuaikan dengan ketentuan yang ada. 3.Merumuskan formula dari penyesuaian yang telah dilakukan. 4.Menghitung biaya variabel untuk masingmasing interval 5.Membuat dalam tabel / formulasi total 6.Grafik
Anggaran Variabel Anggaran yang menggambarkan perubahan biaya yang terjadi, yang dikaitkan dengan perubahan volume output dan aktivitas.
Konsep Variabilitas Biaya: biaya dapat dikaitkan dengan output atau aktivitas, sehingga biaya merupakan fungsi dari faktor waktu dan faktor aktivitas.
Variable Budget = Flexible Budget Sliding Scale Budget Step Budget Expense Formula Budget Expense Control Budget
FUNGSI ANGGARAN VARIABEL
Sebagai alat untuk mempermudah penyusunan anggaran biaya departemental untuk dimasukkan dalam profit plan. Membantu manajer menghadapi ketidakpastian dengan melihat hasil yang diharapkan dari berbagai aktivitas Menghasilkan berbagai macam hasil keuangan dengan berbagai skenario kegiatan Sebagai alat untuk menetapkan anggaran yang disesuaikan untuk tujuan perbandingan dengan biaya sesungguhnya dalam laporan pelaksanaan
Faktor yg harus diperhatikan dalam penyusunan Anggaran Variabel: Klasifikasi Biaya: Biaya tetap, Biaya Variabel dan Biaya Semi Variabel (Mixed) 2. Penentuan Satuan Kegiatan (activity based): misal jam mesin langsung (DMH), jam kerja langsung (DLH), jam reparasi langsung (DRH), kilowat per jam (KWH). 3. Penentuan Relevant Range: suatu interval yg dinyatakan dengan tingkat output tertentu, dimana anggaran variabel ybs masih berlaku. (terkait dg biaya tetap & variabel dpt berubah pada tk output tertentu). 1.
APLIKASI KONSEP
Biaya harus diklasifikasikan dalam biaya tetap dan biaya variabel dan dihubungkan dengan unit keluaran/aktivitas produksi Formula anggaran fleksibel untuk tiap biaya harus mencakup periode waktu tertentu dan pada jumlah keluaran/aktivitas produksi tertentu Formula anggaran fleksibel harus dibuat untuk setiap biaya dan pusat pertanggungjawaban dalam suatu perusahaan
GAMBARAN UMUM
RENCANA PRODUKSI YG DIPILIH ADALAH 2000 unit
KETERAMPILAN YG DIBUTUHKAN Mengkategorikan/menelusuri mana biaya tetap, variabel, dan semi variabel Menghitung rumus biaya dengan metode tertinggi terendah, scaterplott, dan least square Menggunakan rumus biaya untuk menghitung biaya pada beberapa tingkat ouput atau aktivitas
APLIKASI PENENTUAN RUMUS BIAYA -Metode Variabilitas Biaya-
Methods Methods for for Getting Getting Cost Cost Formulas Formulas The High-Low Method The Scatterplot Method The Method of Least Squares Variable Component Fixed Component
Asumsi linearitas menyatakan bahwa biaya variabel berubah secara langsung proporsional terhadap jumlah unit yang diproduksi (atau aktivitas yang dijalani).
Methods Methods for for Separating Separating Mixed Mixed Costs Costs
Y = Total Cost
a + Total Fixed Cost
b x Number of Units Variable Cost per Unit
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
Setup Hours 100 200 300 400 500
Step Step 1: 1: Solve Solve for for variable variable cost cost (b) (b)
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
High Cost – Low Cost High Units – Low Units
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
High $3,750 Cost – Low Cost High500 Units –– Low Low Units Units
The The High-Low High-Low Method Method Month January February March April May
Setup Costs $1,000 1,250 2,250 2,500 3,750
b=
Setup Hours 100 200 300 400 500
$3,750 – Low $1,000 Cost 500 – Low 100 Units
The The High-Low High-Low Method Method b=
$3,750 – $1,000 500 –
100
bb == $6.875 $6.875 Step Step 2: 2: Using Using either either the the high high cost cost or or low low cost, cost, solve solve for for the the total total fixed fixed cost cost (a). (a).
The The High-Low High-Low Method Method Y = $3,750 = $312.50 =
a + b (x) a + $6.875(500) a
High End
Y = $1,000 = $312.50 =
a + b (x) a + $6.875(100) a
Low End
The cost formula using the high-low method is: Total cost = $312.50 + ($6.875 x Setup hours)
The The Scatterplot Scatterplot Method Method
Activity Cost
The The Scatterplot Scatterplot Method Method Nonlinear Relationship
*
*
*
* * 0
Activity Output
Activity Cost
The The Scatterplot Scatterplot Method Method
Upward Shift in Cost Relationship *
* 0
*
*
*
*
Activity Output
The The Scatterplot Scatterplot Method Method Presence of Outliers
Activity Cost
* *
Estimated fixed cost 0
*
*
*
*
Estimated regression line
Activity Output
The The Method Method of of Least Least Squares Squares Month Jan Feb Mar Apr May
Setup Costs Setup Hours 1,000 100 1,250 200 2,250 300 2,500 400 3,750 500
Spreadsheet Data for Larson Company
RUMUS LEAST SQUARE
Rumus: Y = F + V X
XY - X Y / n V X X / n 2
2
X Y F V n
n
The The Method Method of of Least Least Squares Squares Dengan Software Statisti k
The The Method Method of of Least Least Squares Squares The results give rise to the following equation: Setup costs = $125 + ($6.75 x Setup hours) R2 = .944, or 94.4 percent of the variation in setup costs is explained by the number of setup hours variable.
Coefficient Coefficient of of Correlation Correlation Positive Correlation r approaches +1
Machine Utilities Hours Costs
Machine Utilities Hours Costs
Coefficient Coefficient of of Correlation Correlation Negative Correlation r approaches -1
Hours of Industrial Safety Accidents Training
Hours of Industrial Safety Accidents Training
Coefficient Coefficient of of Correlation Correlation No Correlation r~0
Hair Accounting Length Grade
Hair Accounting Length Grade
PENYUSUNAN ANGGARAN BIAYA VARIABEL
Tendi Haruman, p: 118
Static Budgets and Performance Reports Static budgets are prepared for a single, planned level of activity.
Performance evaluation is difficult when actual activity differs from the planned level of activity.
Hmm! Comparing static budgets with actual costs is like comparing apples and oranges.
Flexible Budgets May be prepared for any activity level in the relevant range. Show costs that should have been incurred at the actual level of activity, enabling “apples to apples” cost comparisons. Reveal variances related to cost control. Improve performance evaluation.
Let’s look at CheeseCo.
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
10,000 $ 40,000 30,000 5,000 12,000 2,000 $ 89,000
Actual Results
Variances
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
Actual Results
10,000
8,000
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
12,000 2,000
12,000 2,050
$ 89,000
$ 77,350
Variances
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours
10,000
Actual Results
Variances
8,000
2,000 U
Variable costs U = Unfavorable variance Indirect labor $ 40,000 $ 34,000 CheeseCo was unable to achieve Indirect materials 30,000 25,500 level of activity. Power the budgeted 5,000 3,800 Fixed costs Depreciation Insurance Total overhead costs
$6,000 F 4,500 F 1,200 F
12,000 2,000
12,000 2,050
0 50 U
$ 89,000
$ 77,350
$11,650 F
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
F = Favorable variance that occurs when Fixed costs actual costs are less than budgeted12,000 costs. Depreciation 12,000 Insurance 2,000 2,050 Total overhead costs
$ 89,000
$ 77,350
0 50 U $11,650 F
Static Budgets and Performance Reports CheeseCo Static Budget Machine hours Variable costs Indirect labor Indirect materials Power
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
Since cost variances are favorable, have Fixed costs we done a good job controlling costs? Depreciation 12,000 12,000 Insurance 2,000 2,050 Total overhead costs
$ 89,000
$ 77,350
0 50 U $11,650 F
Static Budgets and Performance Reports
I don’t think I can answer the question using a static budget.
Actual activity is below budgeted activity. So, shouldn’t variable costs be lower if actual activity is lower?
Static Budgets and Performance Reports The The relevant relevant question question is is .. .. .. “How “How much much of of the the favorable favorable cost cost variance variance is is due due to to lower lower activity, activity, and and how how much much is is due due to to good good cost cost control?” control?”
To To answer answer the the question, question, we we must must the the budget budget to to the the actual actual level level of of activity. activity.
Preparing a Flexible Budget To
a budget we need to know that:
– Total variable costs change in direct proportion to changes in activity. – Total fixed costs remain unchanged within the relevant range.
le b ria a V Fixed
Preparing a Flexible Budget Let’s prepare budgets for CheeseCo.
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
8,000 $
$
4.00 3.00 0.50 7.50
10,000
12,000
Variable costs are expressed as a constant amount per hour. $40,000 ÷ 10,000 hours is $4.00 per hour. $ 12,000 2,000
Fixed costs are expressed as a total amount.
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
$
$
Fixed costs $4.00 Depreciation Insurance Total fixed cost Total overhead costs
4.00 3.00 0.50 7.50
10,000
$ 32,000 24,000 4,000 $ 60,000
per hour × 8,000 hours = $32,000 $ 12,000 2,000
12,000
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
$
$
4.00 3.00 0.50 7.50
$ 32,000 24,000 4,000 $ 60,000 $ 12,000 2,000
$ 12,000 2,000 $ 14,000 $ 74,000
10,000
12,000
Preparing a Flexible Budget CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
10,000
4.00 $ 32,000 3.00 fixed costs 24,000 Total 0.50 4,000 do not change in 7.50 $ 60,000
$ 40,000 30,000 5,000 $ 75,000
the relevant range. $ 12,000 2,000
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,000 $ 14,000 $ 89,000
12,000
?
Quick Check What What should should be be the the total total overhead overhead costs costs for for the the Flexible Flexible Budget Budget at at 12,000 12,000 hours? hours? a. a. $92,500. $92,500. b. b. $89,000. $89,000. c. c. $106,800. $106,800. d. d. $104,000. $104,000.
Quick Check What What should should be be the the total total overhead overhead costs costs for for the the Flexible Flexible Budget Budget at at 12,000 12,000 hours? hours? a. a. $92,500. $92,500. b. b. $89,000. $89,000. c. c. $106,800. $106,800. d. d. $104,000. $104,000. Total overhead cost = $14,000 + $7.50 per hour 12,000 hours = $14,000 + $90,000 = $104,000
Preparing a Flexible Budget Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budgets 8,000 10,000 12,000 Hours Hours Hours 8,000
10,000
12,000
$ 32,000 24,000 4,000 $ 60,000
$ 40,000 30,000 5,000 $ 75,000
$ 48,000 36,000 6,000 $ 90,000
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,000 $ 14,000 $ 89,000
$ 12,000 2,000 $ 14,000 $ 104,000
Flexible Budget Performance Report Let’s prepare a budget performance report for CheeseCo.
Flexible Budget Performance Report CheeseCo
Flexible budget Cost is prepared for the Formula per Hour same activity level (8,000 hours) as Machine hours actually achieved. Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
Total Fixed Cost
4.00 3.00 0.50 7.50
Flexible Budget
Actual Results
8,000
8,000 $ 34,000 25,500 3,800 $ 63,300
$ 12,000 2,000
$ 12,000 2,050 $ 14,050 $ 77,350
Variances 0
Quick Check What What is is the the variance variance for for indirect indirect labor labor when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $2,000 $2,000 U U b. b. $2,000 $2,000 FF c. c. $6,000 $6,000 U U d. d. $6,000 $6,000 FF
Quick Check What What is is the the variance variance for for indirect indirect labor labor when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $2,000 $2,000 U U b. b. $2,000 $2,000 FF c. c. $6,000 $6,000 U U d. d. $6,000 $6,000 FF
Flexible Budget Performance Report CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budget
Actual Results
8,000
8,000
$ 32,000
$ 34,000 25,500 3,800 $ 63,300 $ 12,000 2,050 $ 14,050 $ 77,350
Variances 0 $ 2,000 U
Quick Check What What is is the the variance variance for for indirect indirect material material when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $1,500 $1,500 U U b. b. $1,500 $1,500 FF c. c. $4,500 $4,500 U U d. d. $4,500 $4,500 FF
Quick Check What What is is the the variance variance for for indirect indirect material material when when the the flexible flexible budget budget for for 8,000 8,000 hours hours is is compared compared to to the the actual actual results? results? a. a. $1,500 $1,500 U U b. b. $1,500 $1,500 FF c. c. $4,500 $4,500 U U d. d. $4,500 $4,500 FF
Flexible Budget Performance Report CheeseCo Cost Formula per Hour
Total Fixed Cost
Machine hours Variable costs Indirect labor Indirect material Power Total variable cost Fixed costs Depreciation Insurance Total fixed cost Total overhead costs
$
$
4.00 3.00 0.50 7.50 $ 12,000 2,000
Flexible Budget
Actual Results
8,000
8,000
$ 32,000 24,000 4,000 $ 60,000
$ 34,000 25,500 3,800 $ 63,300
$ 2,000 U 1,500 U 200 F $ 3,300 U
$ 12,000 2,000 $ 14,000 $ 74,000
$ 12,000 2,050 $ 14,050 $ 77,350
$
Variances 0
0 50 U 50 U $ 3,350 U
Flexible Budget Performance Report Remember the ques tion: “How much of the to tal variance is due to lo w er activity and how mu ch is due to cost control? ”
Static Budgets and Performance How much of the $11,650 favorable variance is due to lower activity and how much is due to cost control? Static Budget Machine hours Variable costs Indirect labor Indirect materials Power Fixed costs Depreciation Insurance Total overhead costs
Actual Results
Variances
10,000
8,000
2,000 U
$ 40,000 30,000 5,000
$ 34,000 25,500 3,800
$6,000 F 4,500 F 1,200 F
12,000 2,000
12,000 2,050
0 50 U
$ 89,000
$ 77,350
$11,650 F
Flexible Budget Performance Report Overhead Variance Analysis Static Overhead Budget at 10,000 Hours $
89,000
Let’s place the flexible budget for 8,000 hours here.
Actual Overhead at 8,000 Hours $
77,350
Difference between original static budget and actual overhead = $11,650 F.
Flexible Budget Performance Report Overhead Variance Analysis Static Overhead Budget at 10,000 Hours $
89,000
Flexible Overhead Budget at 8,000 Hours $
Activity This $15,000F variance is due to lower activity.
74,000
Actual Overhead at 8,000 Hours $
77,350
Cost control This $3,350U variance is due to poor cost control.
LANGKAH-LANGKAH PENYUSUNAN ANGGARAN VARIABEL 1.Mengkategorikan masing-masing pos biaya 2.Menghitung jumlah biaya yang terjadi, atau disesuaikan dengan ketentuan yang ada. 3.Merumuskan formula dari penyesuaian yang telah dilakukan. 4.Menghitung biaya variabel untuk masingmasing interval 5.Membuat dalam tabel / formulasi total 6.Grafik
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