RELEVANT COST FOR DECISION MAKING
Relevant Cost
Avoidable Cost : biaya yang tidak terjadi jika mengambil alternatif lain
Irrelevant Cost
- Sunk Cost, Biaya yang sudah terjadi dan tidak dapat dihindari
- Future cost that do not differ between alternative, biaya sama yang akan muncul apapun alternatif yang dipilih
- Eliminasi biaya yang sama, yang muncul di semua alternatif
- Gunakan biaya yang tersisa untuk membandingkan antara alternatif
Contoh Make or Buy Decision
EXERCISE 13-15
Futura Company biasa membeli part untuk produksi traktor dengan biaya $8.4 . Perusahaan memiliki kapasitas untuk membuat sendiri part tersebut, menurut perhitungan teknisi, biaya produksinya sebagai berikut :
Cost/Unit | Total | |
Direct Materials |
$3.10
| |
Direct Labor |
$2.70
| |
Supervision |
$1.50
|
60000
|
Depreciation |
$1.00
|
40000
|
Variable Manufacturing Overhead |
$0.60
| |
Rent |
$0.30
|
12000
|
Total Cost |
$9.20
|
Cost/Unit | Make | Buy | ||
Direct Materials |
$3.10
|
$3.10
| ||
Direct Labor |
$2.70
|
$2.70
| ||
Supervision |
$1.50
|
$1.50
| ||
Depreciation |
$1.00
|
-
| sunk cost | |
Variable Manufacturing Overhead |
$0.60
|
$0.60
| ||
Rent |
$0.30
|
-
| allocated cost | |
Total Cost |
$9.20
|
$7.90
|
$8.40
| |
Unit needed For Production |
40000
|
40000
| (60000/1.5) | |
Total Cost for Production |
$316,000.00
|
$336,000.00
| ||
Profit Increase (decrease) of making starter |
$20,000.00
| (increase) |
Contoh Drop or Retain Decision
PROBLEM 13-20
Jackson County Senior Services menyediakan jasa untuk para warga senior berupa home nursing, meals on wheels dan housekeeping
Data revenua and expenses sebagai berikut:
Total | Home Nursing | Meals on Wheels | House Keeping | |
Revenues | 900,000.00 | 260,000.00 | 400,000.00 | 240,000.00 |
Variable expenses | 490,000.00 | 120,000.00 | 210,000.00 | 160,000.00 |
Contribution Margin | 410,000.00 | 140,000.00 | 190,000.00 | 80,000.00 |
Fixed Expenses | ||||
Depreciation | 68,000.00 | 8,000.00 | 40,000.00 | 20,000.00 |
Liability Insurance | 42,000.00 | 20,000.00 | 7,000.00 | 15,000.00 |
Program Administration Salaries | 115,000.00 | 40,000.00 | 38,000.00 | 37,000.00 |
General Administrative Overhead | 180,000.00 | 52,000.00 | 80,000.00 | 48,000.00 |
Total Fixed expenses | 225,000.00 | 68,000.00 | 85,000.00 | 72,000.00 |
Net Operating income (loss) | 5,000.00 | 20,000.00 | 25,000.00 | (40,000.00) |
Depresiasi pada housekeeping adalah untuk mobil van yang digunaakn pegawai untuk operasional. Jika program dihentikan, mobil van tersebut akan didonasikan ke yayasan. General administrative overhead jumlahnya akan tetap meski program dihentikan, namun tidak akan ada biaya liability insurance dan program administrative salaries jika program dihentikan.
- Haruskah program housekeeping dihentikan?
Continue Housekeeping Program | Discontinue Program | |
Revenues | 900,000.00 | 660,000.00 |
Variable expenses | 490,000.00 | 330,000.00 |
Contribution Margin | 410,000.00 | 330,000.00 |
Fixed Expenses | ||
Depreciation | 68,000.00 | 48,000.00 |
Liability Insurance | 42,000.00 | 27,000.00 |
Program Administration Salaries | 115,000.00 | 78,000.00 |
General Administrative Overhead | 180,000.00 | 180,000.00 |
Total Fixed Expenses | 405,000.00 | 333,000.00 |
Net Operating Income (Losses) | 5,000.00 | (3,000.00) |
The housekeeping program should not be discontinued. If it discontinued loss will be occurred to the business as a whole
2.Tampilkan data pendapatan dan beban agar lebih berguna bagi managemen dalam menilai
Total | Home Nursing | Meals on Wheels | House Keeping | |
Revenues | 900,000.00 | 260,000.00 | 400,000.00 | 240,000.00 |
Variable expenses | 490,000.00 | 120,000.00 | 210,000.00 | 160,000.00 |
Contribution Margin | 410,000.00 | 140,000.00 | 190,000.00 | 80,000.00 |
Avoidable Fixed Expenses | ||||
Depreciation | 68,000.00 | 8,000.00 | 40,000.00 | 20,000.00 |
Liability Insurance | 42,000.00 | 20,000.00 | 7,000.00 | 15,000.00 |
Program Administration Salaries | 115,000.00 | 40,000.00 | 38,000.00 | 37,000.00 |
Total Avoidable Fixed expenses | 225,000.00 | 68,000.00 | 85,000.00 | 72,000.00 |
Total Contribution to common fixed expenses and profit | 185,000.00 | 72,000.00 | 105,000.00 | 8,000.00 |
Common Fixed Expenses | ||||
General Administrative Overhead | 180,000.00 | |||
Net Operating income (loss) | 5,000.00 |
PROBLEM 13-23
Andretti Company memproduksi 1 produk bernama Dak. Secara normal perusahaan membuat dan menjual 60.000 dak setahun dengan harga $32 per unit
Biaya per unit produksi perusahaan sebagai berikut :
Direct Material |
10.00
| |
Direct Labor |
4.50
| |
Variable Manufacturing Overhead |
2.30
| |
Fixed Manufacturing Overhead |
5.00
|
Total 300.000
|
Variable Selling Expenses |
1.20
| |
Fixed Selling Expense |
3.50
|
Total 210.000
|
Total Variable Cost |
21.70
|
1. Asumsi andretti mampu memproduksi 90.000 Daks. Perusahaan dapat meningkatkan penjualan sebesar 25% dari produksi sekarang(60.000) tiap tahunnya apabila mau menambah fixed selling expense sebesar 80.000. Apakah peningkatan sellinx expense ini dapat menguntungkan?
per unit | Normal | assumption, sales 75.000 unit | |
Sales | $ 32.00 | $ 1,920,000.00 | $ 2,400,000.00 |
Variable Cost | |||
Direct Material | $ 10.00 | $ 600,000.00 | $ 750,000.00 |
Direct Labor | $ 4.50 | $ 270,000.00 | $ 337,500.00 |
Variable Manufacturing Overhead | $ 2.30 | $ 138,000.00 | $ 172,500.00 |
Variable Selling Expenses | $ 1.20 | $ 72,000.00 | $ 90,000.00 |
Total Variable Cost | $ 18.00 | $ 1,080,000.00 | $ 1,350,000.00 |
Contribution Margin | $ 840,000.00 | $ 1,050,000.00 | |
Fixed Cost | |||
Fixed Manufacturing Overhead | $ 300,000.00 | $ 300,000.00 | |
Fixed Selling Expenses | $ 210,000.00 | $ 290,000.00 | |
Total Fixed Cost | $ 510,000.00 | $ 590,000.00 | |
Net Income(Loss) | $ 330,000.00 | $ 460,000.00 | |
Increase in Net Income |
39%
|
2. Asumsi Andretti memiliki kapasitas produksi 90.000 Daks. Pelanggan dari Luar Negeri ingin membeli Daks sebanyak 20.000 . Import Duties atas Daks sebesar 1.7/unit dan biaya perijinan dan lisensi sebesar 9.000. Biaya penjualan variable menjadi 3.2. Hitung BEP Price pada pesanan ini
Special Order | ||
Volume Production | 20,000 | |
Variable Cost | ||
Direct Material |
10
| |
Direct Labor |
4.5
| |
Variable Manufacturing Overhead |
2.3
| |
Variable Selling Expenses |
3.2
| |
Import Duties |
1.7
| |
Total Variable Cost |
21.7
| |
Fixed Cost | ||
Permit and License |
9,000
| |
Break Even Price/unit |
22.15
| =($9000/20.000)+ $21.7 |
3. Perusahaan memiliki 1.000 unit Daks yang cacat produksi. Karena ada kecacatan maka tidak mungkin dijual secara normal. Berapa biaya yang relevan yang dapat dijadikan patokan sebagai harga jual minimum unit cacat tersebut?
The Relevant Cost is the Variable Selling Expenses Cost, $1.2/unit |
DM, DL Var Man OH is sunk cost, cost that already happened and cannot be avoided |
Fixed selling expenses is unavoidable cost, it will occurred whether the irregular unit is sold or not |
4. Karena ada mogok kerja pada pabrik supplier, Andretti tidak dapat membeli material untuk produksi. Mogok kerja diprediksi selama 2 bulan. Perusahaan memiliki material yang cukup untuk beroperasi sebesar 30% dari operasi normal selama 2 bulan. Sebagai alternatif andretti daapt menutup pabrik selama 2 bulan. Jika pabrik ditutup, Fixed MOH Cost akan berlanjut sebesar 60% dari normalnya dalam 2 bulan dan fixed selling expense turun sebesar 20%. Bagaimana dampak terhadap keuntungan apabila menutup pabrik selama 2 bulan.
per unit | Normal production/year | operate with 30% capacity for 2 months (3000 units) | close plant for 2 months | |
Sales |
32
| 1,920,000.00 | 96,000.00 | - |
Variable Cost | ||||
Direct Material |
10
| 600,000.00 | 30,000.00 | - |
Direct Labor |
4.5
| 270,000.00 | 13,500.00 | - |
Variable Manufacturing Overhead |
2.3
| 138,000.00 | 6,900.00 | - |
Variable Selling Expenses |
1.2
| 72,000.00 | 3,600.00 | - |
Total Variable Cost |
18
| 1,080,000.00 | 54,000.00 | - |
Contribution Margin | 840,000.00 | 42,000.00 | - | |
Fixed Cost | ||||
Fixed Manufacturing Overhead | 300,000.00 | 50,000.00 | 30,000.00 | |
Fixed Selling Expenses | 210,000.00 | 35,000.00 | 28,000.00 | |
Total Fixed Cost | 510,000.00 | 85,000.00 | 58,000.00 | |
Net Income(Loss) | 330,000.00 | (43,000.00) | (58,000.00) |
There will be greater loss ($15.000) if the management opt to close the plant. So it would be better if they keep producing
5. Perusahaan lain menawarkan memproduksi Daks dan mengirim langsung ke customer andretti. Jika tawran diterima, maka pabrik akan idle, Fixed MOH turun sebesar 75%. Variable selling expense akan menjadi sebesar 2/3 dari nilai awalnya. Bandingkan unit cost yang relevan
Relevant Unit Cost (Avoidable cost if opt to buy the Daks) | |
Direct Material |
10
|
Direct Labor |
4.5
|
Variable Manufacturing Overhead |
2.3
|
Variable Selling Expenses |
0.4
|
Fixed Manufacturing Overhead |
3.75
|
Total Avoidable Cost |
20.95
|
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