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CHAPTER 20
DIRECT COSTING, COST VOLUME PROFIT ANALYSIS, AND
THE THEORY OF CONSTRAINTS
Direct costing = variable costing = marginal costing : cost yang dibebankan ke produk adalah
variable manufacturing cost saja (DM, DL, var FOH), sedangkan fixed manufacturing cost
(fixed FOH) menjadi period expenses.
QST Corporation
Quarterly Income Statement
Absorption Costing Basis
For the Year 20A
First Second Third Fourth
Quarter Quarter Quarter Quarter
Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000
Standard cost of COGS 1.500.000 $1.500.000 $1.350.000 $1.350.000
Material, labor, and controllable var 15.000 9.000 14.000 17.000
Volume variances 0 30.000 0 (30.000)
Adjusted COGS $1.515.000 $1.539.000 $1.364.000 $1.337.000
Gross profit $ 485.000 $ 461.000 $ 436.000 $ 463.000
Marketing and adm. expenses 300.000 300.000 290.000 290.000
Operating income $ 185.000 $ 161.000 $ 146.000 $ 173.000
QST Corporation
Quarterly Income Statement
Direct Costing Basis
For the Year 20A
First Second Third Fourth
Quarter Quarter Quarter Quarter
Sales $2.000.000 $2.000.000 $1.800.000 $1.800.000
Standard cost of COGS 1.200.000 $1.200.000 $1.080.000 $1.080.000
Material, labor, and controllable var 15.000 9.000 14.000 17.000
Volume variances 0 30.000 0 (30.000)
Adjusted COGS $1.215.000 $1.209.000 $1.094.000 $1.097.000
Gross contribution margin $ 785.000 $ 791.000 $ 706.000 $ 703.000
Variable marketing expenses 100.000 100.000 90.000 90.000
Contribution margin $ 685.000 $ 691.000 $ 616.000 $ 613.000
Fixed marketing and adm. exp 200.000 200.000 200.000 200.000
Total fixed expenses $ 500.000 $ 500.000 $ 500.000 $ 500.000
R = F + (V x R) +
R = Total sales revenue
F = Total fixed cost
V = Variable cost per dollar of sales revenue (total variable cost / sales)
= Total profit
R = F + (V x R) +
R – (V x R) = F+
R (1 – V) = F+
R = (F + ) / (1 – V)
R = Total fixed cost + profit / Contribution margin per sales dollar
Contribution margin per sales dollar = contribution margin ratio (C/M) = bagian dari tiap dollar
penjualan untuk menutup fixed cost dan menghasilkan laba.
Ilustrasi
Total sales revenues at normal capacity $6.000.000
Total fixed costs 1.600.000
Total variable costs at normal capacity 3.600.000
Sales price per unit 400
Variable costs per unit 240
R(BE) = F / (1 – V)
= 1.600.000 / (1 – (3.600.000 / 6.000.000) atau $1.600.000/(1-240/400)
= 1.600.000 / 0,40
= $4.000.000
Unit terjual = $4.000.000 / $400 = 10.000 unit
R = F + (V x R) +
Revenue = Unit sales price x quantity product sold
Variable cost = Variable cost per unit x quantity product sold
PxQ = F + (C x Q) +
P = Sales price per unit
Q = Quantity of product sold
C = Variable cost per unit
PxQ = F + (C x Q) +
(P x Q) - (C x Q) = F +
Q x (P – C) = F +
Q = F + /P-C
Multiple Products
Product Unit Sales Price Variable Cost per Unit Expected Sales Mix
A $180 $100 1
B 110 70 2
V = variable cost/sales revenue = 100 + (2 x 70) / 180 + (2 x 110) = 240 / 400 = 0,60
R (BE) = F / 1 – V = 1.600.000 / 1 – 0,60 = 1.600.000 / 0,40 = $4.000.000
Berapa unit?
1 hypothetical paket berisi 1 unit A dan 2 unit B
Q = R / P = 4.000.000 / 400 = 10.000 hypothetical paket A: 10.000 unit, B: 20.000 unit.
Margin of Safety
Mengindikasikan berapa banyak sales bisa turun dari target supaya tidak menderita kerugian.
Margin of safety ratio (M/S) = Sales – Sales (BE) / Sales
Ilustrasi: sales $5.000.000, sales(BE) $4.000.000
Margin of safety: $5.000.000 – $4.000.000 = $1.000.000
M/S = 5.000.000 – 4.000.000 / 5.000.000 = 20%
Diminta:
1. Buat income statement dengan dasar absorption costing
2. Buat income statement dengan dasar direct costing
3. Hitung selisih operating income berdasarkan absorption costing dan direct costing dan
buat rekonsiliasi.