Bab 13

Cost Accounting 13th ed, Carter and Usry. Bab 21 Differential Cost Analysis ...... Hal 21 - 8

CHAPTER 21

DIFFERENTIAL COST ANALYSIS

Differential cost study: analisis untuk menentukan melakukan suatu proyek/kegiatan jangka pendek (< satu tahun)

Marginal revenue: revenue diperoleh dari suatu proyek/kegiatan (incremental revenue)

Differential cost:

Cost untuk menyelesaikan suatu proyek/kegiatan (=marginal cost = incremental cost)

Cost yang bisa dihindarkan apabila menghentikan suatu proyek/kegiatan (avoidable cost)

Meliputi: variable cost dan out-of-pocket cost (cost yang memerlukan pengeluaran cash)

Tidak meliputi sunk cost karena tidak bisa di recover (contoh: cost mesin) atau allocated fixed cost karena tidak diengaruhi oleh keputusan yang diambil (contoh: depresiasi gedung) ( tidak relevan dengan keputusan jangka pendek.

Opportunity cost: revenue dari alternatif yang tidak dipilih ( dipertimbangkan

Imputed cost: hypothetical cost (contoh goodwill turun jika mencemari lingkungan) ( dipertimbangkan

Digunakan untuk:

Menerima atau menolak order: incremental revenue > differential cost ( terima

Memilih alternatif: differential cost terkecil

Gilbert Company

Flexible Budget for Different Rates of Output

(100.000 unit = 100% kapasitas normal)

Kapasitas (% dari normal)60%80%100%120%

Variable cost:$19.800$26.400$33.000$39.600

Fixed cost:48.60062.00062.00071.200

Total cost$324.250$423.400$500.000$594.800

Unit output60.00080.000100.000120.000

Average unit cost$5,40$5,29$5,00$4,96

Differential cost total$99.150(a)$76.600(c)$94.800

Differential cost per unit$4,96(b)$3,83(d)$4,74

(a) $423.000 $324.000

(b) ($423.000 $324.000) / (80.000 60.000)

(c) $500.000 - $423.000

(d) ($500.000 - $423.000) / (100.000 80.000)

Accepting Additional Order

Ilustrasi:

Harga jual$9per unit

Variable cost$5per unit

Fixed cost $100.000

Kapasitas 100.000unit

Penjualan sekarang80.000unit

Order tambahan20.000unit

Incremental revenue $9 > differential cost $5 ( diterima

Reducing price of Special Order

Ilustrasi

Harga jual$10per unit

Direct material cost$1,80per unit

Direct labor cost$1,40per unit

Variable FOH$0,50per unit

Variable marketing expense$0,50per unit

Fixed FOH$1.250.000

Fixed marketing and adm exp$800.000

Kapasitas 500.000unit

Penjualan sekarang450.000unit

Order tambahan (harga $6 per unit)100.000unit

Sewa equipment tambahan$10.000

Differential cost:

Direct material cost$1,80per unit

Direct labor cost1,40

Variable FOH0,50

Variable marketing expense0,50

Sewa equipment tambahan ($10.000 / 100.000)0,10

Total$4,30per unit

Incremental revenue per unit $6 > differential cost per unit $4,30 ( terima

Incremental profit: ($6 - $4,30) x 100.000 = $170.000

Make-or-Buy Decision

Ilustrasi

Buy: harga$5per unit

Make (memanfaatkan kapasitas normal yang idle)

Direct material cost$1,80per unit

Direct labor cost$1,20per unit

Variable FOH (25% x $2,40)$0,60per unit

Fixed FOH (75% x $2,40)$0,18per unit

Sewa equipment tambahan$7.200

Unit diperlukan 10.000unit

Differential cost make:

Direct material cost$1,80per unit

Direct labor cost1,20

Variable FOH0,60

Sewa equipment tambahan ($7.200 / 10.000)0,72

Total$4,32per unit

differential cost buy per unit $5 > differential cost make per unit $4,32 ( make

Penghematan: ($5 - $4,32) x 10.000 = $6.800

Shut Down Facilities

Ilustrasi

Nigent Corporation

Prospective Income Statement Direct Costing Basis

For the Year 20A

Sales$40.000

Less variable COGS 19.000

Gross contribution margin$21.000

Less variable commercial expenses 1.000

Contributian margin$20.000

Less traceable fixed cost:

Manufacturing$20.000

Commercial 3.000

Total traceable fixed costs $23.000

Margin available to cover common expenses and provide profit$(3.000)

Differential cost: variable COGS + variable commercial exp = $19.000 + $1.000 = $20.000

Incremental revenues $40.000 > Differential cost $20.000 ( jangan ditutup

Jika ditutup bagaimana?

Kapan ditutup?

Discontinue Products

Ilustrasi

Nigent Corporation

Prospective Income Statement Direct Costing Basis

For the Year 20A

Plant

TotalTape CleanerDisk CleanerCleaning Solvent

Sales$40.000$16.000$14.000$10.000

Less variable COGS 19.000 7.000 5.500 6.500

Gross contribution margin$21.000$9.000$8.500$3.500

Less variable commercial expenses 1.000 400 400 200

Contributian margin$20.000$8.600$8.100$3.300

Less traceable fixed cost15.000 4.000 3.700 7.300

Margin available to cover Plant 3 and Company common cost$5.000$4.600$4.400$(4.000)

Plant 3 common fixed cost8.000

Margin available fo cover Company common cost$(3.000)

Cleaning solvent discontinued?

Differential cost: variable COGS + variable commercial expenses = $6.500 + $200 = $6.700

Incremental revenue $10.000 > differential cost $6.700 ( jangan ditutup

Jika ditutup bagaimana?

Kapan ditutup?

Sell or Process Further

Ilustrasi

Terdapat 20.000 galon fuel oil dan ada 2 pilihan dijual langsung atau diproses dulu di departemen cracking menjadi gasoline 15.000 galon dan fuel oil 3.000 galon (2.000 galon loss). Harga jual fuel oil $1,40 per gallon, gasoline $1,68 per gallon. Perusahaan beroperasi pada kapasitas 80%. Untuk memproses 20.000 galon memerlukan tambahan biaya 10 cent per gallon. Differential income dihitung sebagai berikut:

Net potensial revenue from cracking:

Gasoline (15.000 galon @ $1,68)$25.200

Fuel oil (3.000 galon @ $1,40) 4.200

$29.400

Less differential cost (20.000 galon @ $0,10) 2.000$27.400

Net potential revenue without cracking (20.000 galon @ $1,40) 28.000

Loss from cracking$ 600

Alternative Routings

Ilustrasi

Terdapat 10.000 galon raw kerosene dan ada pilihan untuk cracking menjadi gasoline atau treating dengan data:

Harga jual per gallon:

Kerosene$1,20

Gasolene1,68

Fuel oil1,40

Cracking yields:

Gasoline85%

Residual fuel oil5%

Loss10%

Differential costs per gallong of kerosene:

Cracking$0,12Per gallon

Treating0,08Per gallon

Analisis:

Net potential revenue from cracking kerosene:

Gasoline (8.500 gallon @ $1,68)$14.280

Fuel oil (500 gallon @ $1,40) 700

$14.980

Less differential cost (10.000 gallon @ $1,20) 1.200$13.780

Net potential revenue from treating raw kerosene:

Total revenue (10.000 gallon @ $1,20)$12.000

Less differential cost (10.000 gallon @ $0,08) 800$11.200

Price to Pay for an Intermediate Stock

Ada penawaran 10.000 gallon cylinder stock yang dapat diproses menjadi bright stock.

Cylinder stock yields:

Bright stock90%

Petrolatum5%

Loss5%

Harga jual bright stock, $1 per gallon, petrolatum-no market.

Differential costs untuk memproses cylinder stock:

Solvent dewaxing$0,06Per gallon

Sovent extracting0,06

Filtering 0,03

Total$0,15Per gallon

Harga maksimal:

Revenue-bright stock (9.000 galon @ $1)$9.000

Differential cost (10.000 galon @ $0,15) 1.500

Margin$7.500

Margin per gallon (harga beli maksimal)$ 0,75

Proposed Construction of Additional Capacity

Unit differential cost: untuk menambah kapasitas 10.000 galon (dari 100% menjadi 120%)

Solvent dewaxing Department$0,10Per gallon

Sovent extracting Department$0,10Per gallon

Yields:

Viscous neutral90,0%

Parafin1,5%

Loss8,5%

Harga:

Viscous neutral$1,50

Parafin0,24

Wax distillate stock (bahan baku)1,20

Analisis:

Differential revenue:

Viscous neutral (9.000 gallon @ $1,50)$13.500

Parafin (1.200 gallon @ $0,24) 288

$13.788

Less cost of wax distillate stock(10.000 gallon @ $1,20) 12.000

$1.788

Differential cost:

Solvent dewaxing Department (10.000 galon @ $0,10)$1.000

Sovent extracting Department (10.000 galon @ $0,10) 1.000 2.000

Potential loss$ 212

Linear Programming

Maximization of Contributin Margin

Ilustrasi

Machine shop membuat dua model produk yaitu standard dan deluxe. Tiap unit standard memerlukan 2 jam proses grinding dan 4 jam proses polishing. Tiap unit deluxe memerlukan 5 jam grinding dan 2 jam polishing. Machine shop memiliki 3 grinder dan 2 polisher, sehingga dalam satu minggu (40 jam kerja) kapasitas grinding 120 jam dan polishing 80 jam. Harga jual standard $9 dan deluxe $12. Variable cost untuk membuat dan menjual satu unit standard $6 dan deluxe $8. Contribution margin standard $3 ($9 - $6) dan deluxe $4 ($12 - $8). Permintaan pasar melebihi kapasitas yang ada. Manajemen harus menetapkan berapa unit harus memproduksi standard dan deluxe untuk memaksimalkan profit.

Informasi yang relevan:

Grinding Time (jam)Polishing Time (jam)Sales PriceVariable CostContribution Margin

Standard 24$9$6$3

Deluxe521284

Plant capacity 120 80

Problem di atas dinyatakan dalam persamaan matematika sebagai berikut:

x = standar, y = deluxe

1. Total CM merupakan objective function: Maximize CM = 3x + 4y

2. Resource limit disebut constrain:

Grinding constrain: 2x + 5y