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Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
TERMA, KONSEP & KLASIFIKASI KOS
TOPIK 2
ISTILAH DAN KONSEP KOS
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-2
PENGENALAN
• Pengurus perlu bergantung kepada pelbagai klasifikasi kos untuk tujuan yang berlainan.
• Di dalam topik ini, anda perlu memahami beberapa jenis kos dan kegunaannya terutamanya di dalam perkilangan.
• Ini berlainan dengan perakaunan yang anda belajar sebelum ini seperti menyediakan penyata kewangan.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-3
Objektif pembelajaran 1
Mengenalpasti dan Mengenalpasti dan memberi beberapa contoh memberi beberapa contoh di dalam 3 kategori asas di dalam 3 kategori asas
perkilangan.aperkilangan.a
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-4
Bahan Langsung
Bahan mentah merupakan bahagian yang terbanyak dan terpenting di dalam produk dan
boleh dikesan secara langsung ke atas produk.
Contoh: Radio dipasang di dalam automobil.Contoh: Radio dipasang di dalam automobil.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-5
Bahan Langsung
Kos buruh yang boleh dikesan ke atas individu produk.
Contoh: Gaji/Upah yang dibayar kepada pekerja di bahagian pemasangan.
Contoh: Gaji/Upah yang dibayar kepada pekerja di bahagian pemasangan.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-6
Kos pengeluaran yang tidak boleh dikesan secara langsung terhadap produk tertentu.
Overhed Perkilangan/Pengeluaran
Contoh: Buruh tak langsung dan bahan tak langsungContoh: Buruh tak langsung dan bahan tak langsung
Gaji @ upah dibayar kepada pekerja yang tidak terlibat secara langsung di
dalam pengeluaran. Contoh: pengawal
keselamatan & pekerja teknikal
Bahan digunakan untuk menyokong proses
pengeluaran.
Contih: minyak hitam atau bahan pembersihan
digunakan di bahagian pengeluaran.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-7
Kos Bukan Perkilangan/Pengeluaran
KosJualan
Kos diperlukan untuk mendapatkan jualan
dan menghantar produk.
Kos Pentadbiran
Kos eksekutif, pentadbiran dan pengkeranian.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-8
Objektif Pembelajaran 2
Bezakan antara kos Bezakan antara kos produk dan kos tempoh produk dan kos tempoh
dan berikan contoh untuk dan berikan contoh untuk setiap satu kos.setiap satu kos.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-9
Kos Produk vs Kos Tempoh
Kos Produk termasuk bahan langsung, buruh langsung dan overhed
pengeluaran.
Kos Tempoh termasuk semua kos jualan dan
kos pentadbiran.
Inventori Kos Barang Dijual
KunciKira-kira
PenyataPendapatan
Jualan
Perbelanjaan
PenyataPendapatan
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-10
Kos Klasifikasi
BahanLangsung
BahanLangsung
BuruhLangsung
BuruhLangsung
Overhed
Pengeluaran
Overhed
Pengeluaran
KosPrima
Kos Pertukaran
Kos perkilangan @ pengeluaran seringdiklasifikasikan seperti berikut:
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-11Bandingkan Aktiviti Merchandising dan Perkilangan
Merchandisers . . . Beli barang siap. Jual barang siap.
Perkilangan . . . Beli bahan mentah. Mengeluarkan dan
menjual barang siap.
MegaLoMart
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-12
Kunci Kira-kira
Merchandiser Aset Semasa
TunaiPenghutangBelanja PrabayarMerchandise
Inventory
Pengeluar / Perkilangan
Aset Semasa Tunai Penghutang Belanja Prabayar Inventori
• Bahan mentah
• Kerja dalam proses
• Barang siap
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-13
Merchandiser Aset Semasa
Tunai Penghutang Belanja Prabayar Merchandise Inventory
Pengeluar / Perkilangan
Aset Semasa Tunai Penghutang Belanja Prabayar Inventori
• Bahan Mentah
• Kerja dalam proses
• Barang siap
Kunci Kira-Kira
Produk separuh siap – sebahagian bahan, buruh dan overhed
ditambah . Barang siap bersedia
untuk dijual.
Material bersedia untuk
diproses.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-14
Objektif Pembelajaran 3
Menyediakan Penyata Menyediakan Penyata Pendapatan termasuk Pendapatan termasuk pengiraan kos barang pengiraan kos barang
dijual.dijual.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-15
Penyata Pendapatan
Kos barang dijual berubah sedikit daripada kos barang dijual untuk merchandisers.
Syarikat Merchandising
Kos barang dijual: Inventori permulaan mechandise 14,200$ + Belian 234,150 Barang bersedia utk dijual 248,350$ - Inventori akhir mechandise (12,100) = Kos Barang dijual
236,250$
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-16
Persamaan Asas bg Akaun Inventori
BakiAwalBakiAwal
Penambahan Inventori
Penambahan Inventori++ == Baki AkhirBaki Akhir Pengambilan
Dr inventoriPengambilan Dr inventori++
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-17
Objektif Pembelajaran 4
Sediakan Jadual Kos Sediakan Jadual Kos Barang Dikilang.Barang Dikilang.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-18
Jadual Kos Barang Dikilang
Kirakan kos bahan langsung, buruh langsung dan overhed
perkilangan digunakan di dalam pengeluaran.
Kirakan kos perkilangan dengan barang siap pada
tempoh tersebut.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-19
Kos KerjaBahan Mentah Pengeluaran Dalam Proses
Inventori awal Bahan langsungbahan mentah
+ Bahan mentahdibeli
= Bahan mentah
bersedia untukpengeluaran
– Inventori akhir bahanmentah
= Bahan mentah
di dalam pengeluaran
Apabila bahan mentah dikeluarkan dan dimasukkan ke dalam proses
pengeluaran dipanggil bahan langsung.
Apabila bahan mentah dikeluarkan dan dimasukkan ke dalam proses
pengeluaran dipanggil bahan langsung.
Kitaran Kos Produk
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-20
Kos KerjaBahan Mentah Pengeluaran dalam Proses
Beginning raw Direct materials materials inventory + Buruh langsung
+ Raw materials + Overhed perkilangan/pengeluaran purchased = Jumlah kos
= Raw materials Pengeluaran/perkilangan
available for use in production
– Ending raw materials inventory
= Raw materials used
in production
Kos pertukaran adalah kos
yang digunakan untuk menukar bahan mentah kepada produk
siap.
Kos pertukaran adalah kos
yang digunakan untuk menukar bahan mentah kepada produk
siap.
Kitaran Kos Produk
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-21
Kos kerjaBahan mentah Perkilangan/Pengeluaran dalam proses
Beginning raw Direct materials Inventori awal dalam materials inventory + Direct labor proses
+ Raw materials + Mfg. overhead + Jumlah kos purchased = Total manufacturing Perkilangan
= Raw materials costs = Jumlah kerja dalam
available for use proses untuk tempoh in production tersebut
– Ending raw materials inventory
= Raw materials used
in production
Kitaran Kos Produk
Semua kos perkilangan adalah termasuk kos yang ditambah pada
baki awal kerja dalam proses.
Semua kos perkilangan adalah termasuk kos yang ditambah pada
baki awal kerja dalam proses.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-22
Manufacturing WorkRaw Materials Costs In Process
Beginning raw Direct materials Beginning work in materials inventory + Direct labor process inventory
+ Raw materials + Mfg. overhead + Total manufacturing purchased = Total manufacturing costs
= Raw materials costs = Total work in
available for use process for the in production period
– Ending raw materials – Ending work in inventory process inventory
= Raw materials used = Cost of goods
in production manufactured
Kitaran Produk Kos
Kos yang terlibat dengan barang siap pada tempoh tersebut akan dipindah
ke inventori barang siap.
Kos yang terlibat dengan barang siap pada tempoh tersebut akan dipindah
ke inventori barang siap.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-23
Kitaran Produk Kos
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2-24
Kitaran Kos Perkilangan
Barang Siap
Kos barang dijual
Jualan & Pentadbiran
Kos TempohJualan & Pentadbiran
Overhed
Pengeluaran/
Perkilangan
Kerja dlmProses
Buruh Langsung
Kunci Kira-kira Kos Inventori
Perbelanjaan Penyata
PendapatanBelian Bahan Raw Materials
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-25
Objektif Pembelajaran 5
Memahami Perbezaan Memahami Perbezaan antara Kos Berubah dan antara Kos Berubah dan
Kos Tetap.Kos Tetap.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-26
Klasifikasi Kos untuk Meramal Kelakuan Kos
Bagaimana kos akan bertindak balas dengan perubahan tahap aktiviti
di antara tahap. Jumlah kos berubah akan
berubah jika aktiviti berubah.
Jumlah kos tetap tidak berubah walaupun aktiviti berubah.
Bagaimana kos akan bertindak balas dengan perubahan tahap aktiviti
di antara tahap. Jumlah kos berubah akan
berubah jika aktiviti berubah.
Jumlah kos tetap tidak berubah walaupun aktiviti berubah.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-27
Kos Berubah
Bil telepon jarak jauh anda adalah berdasarkan pada berapa minit anda bercakap.
Minit bercakap
Jum
lah
bil p
angg
ilan
jara
k ja
uh
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-28
Kos Berubah Per Unit
Minit bercakap
Per
Min
itC
aj T
elef
on
Kos panggilan jarak jauh seminit ialah tetap. Contoh : RM0.10 per minit.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-29
Kos Tetap
Bil telefon anda mungkin tidak berubah jika anda banyak membuat panggilan tempatan.
Bilangan Panggilan Tempatan
Asa
s B
il T
elep
on
Bul
anan
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2-30
Kos Tetap Per Unit
Bilangan Panggilan Tempatan
Asa
s B
il P
angg
ilan
Tem
pata
n B
ulan
an
Purata panggilan tempatan berkurangan jika lebih banyak penggilan tempatan dibuat.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-31
Klasifikasi Kos utk Meramal Kelakuan Kos
Behavior of Cost (within the relevant range)
Cost In Total Per Unit
Variable Total variable cost changes Variable cost per unit remainsas activity level changes. the same over wide ranges
of activity.
Fixed Total fixed cost remains Average fixed cost per unit goesthe same even when the down as activity level goes up.
activity level changes.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-32
Objektif Pembelajaran 6
Memahami perbezaan Memahami perbezaan antara kos langsung antara kos langsung
dengan kos tidak dengan kos tidak langsung.langsung.
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2-33
Assigning Costs to Cost Objects
Direct costs• Costs that can be
easily and conveniently traced to a unit of product or other cost object.
• Examples: direct material and direct labor
Indirect costs• Costs that cannot be
easily and conveniently traced to a unit of product or other cost object.
• Example: manufacturing overhead
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-34
Learning Objective 7
Define and give examples Define and give examples of cost classifications used of cost classifications used
in making decisions: in making decisions: differential costs, differential costs,
opportunity costs, and opportunity costs, and sunk costs.sunk costs.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-35
• Every decision involves a choice between at least two alternatives.
• Only those costs and benefits that differ between alternatives are relevant in a decision. All other costs and benefits can and should be ignored.
Cost Classifications for Decision Making
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2-36
Differential Cost and Revenue
Costs and revenues that differ among Costs and revenues that differ among alternatives. alternatives.
Example: You have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The commuting cost to the city is $300 per month.
Example: You have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The commuting cost to the city is $300 per month.
Differential revenue is: $2,000 – $1,500 = $500
Differential cost is: $300
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2-37
Opportunity Cost
The potential benefit that is given up when one
alternative is selected over another.
Example: If you werenot attending college,you could be earning$15,000 per year. Your opportunity costof attending college for one year is $15,000.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-38
Sunk Costs
Sunk costs have already been incurred and cannot be changed now or in the future. They should be
ignored when making decisions.
Example: You bought an automobile that cost $10,000 two years ago. The $10,000 cost is sunk because whether you drive it, park it, trade it, or sell it, you cannot change the $10,000 cost.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-39 Summary of the Types of Cost Classifications
• Financial reporting• Predicting cost behavior• Assigning costs to cost objects• Decision making
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
Further Classification of Labor Costs
Appendix 2A
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-41
Learning Objective 8
(Appendix 2A)(Appendix 2A)
Properly account for labor Properly account for labor costs associated with idle costs associated with idle time, overtime, and fringe time, overtime, and fringe
benefits.benefits.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-42
Idle Time
The labor costs incurred during idle time are ordinarily
treated as manufacturing overhead.
Machine Breakdowns
Material Shortages
Power Failures
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2-43
Overtime
The overtime premiums for all factory workers are usually considered to be part
of manufacturing overhead.
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2-44
Labor Fringe Benefits
Fringe benefits include employer paid costs for insurance programs, retirement
plans, supplemental unemployment programs, Social Security, Medicare,
workers’ compensation and unemployment taxes.
Some companies include all of these
costs in manufacturing
overhead.
Other companies treat fringe benefit
expenses of direct laborers as additional
direct labor costs.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
Cost of Quality
Appendix 2B
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2-46
Learning Objective 9
(Appendix 2B)(Appendix 2B)
Identify the four types of Identify the four types of quality costs and explain quality costs and explain
how they interact.how they interact.
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2-47
Quality of Conformance
When the overwhelming majority of products produced conform to design
specifications and are free from defects.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-48
Prevention and Appraisal Costs
Prevention Costs
Support activities whose purpose is to
reduce the number of defects
Appraisal Costs
Incurred to identify defective products
before the products are shipped
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-49
Internal and External Failure Costs
Internal Failure Costs
Incurred as a result of identifying defects
before they are shipped
External Failure Costs
Incurred as a result of defective products being delivered to
customers
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-50
Examples of Quality Costs
Prevention Costs• Quality training• Quality circles• Statistical process control activities
Appraisal Costs• Testing & inspecting incoming materials• Final product testing• Depreciation of testing equipment
Internal Failure Costs• Scrap• Spoilage• Rework
External Failure Costs• Cost of field servicing & handling complaints• Warranty repairs• Lost sales
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-51
Distribution of Quality Costs
When quality of conformance is low, total quality cost is high and consists mostly of
internal and external failure.
Total quality costs drop rapidly as the quality of conformance increases.
Companies reduce their total quality costs by focusing their efforts on prevention and appraisal because the cost savings from reduced defects usually overwhelm the
costs of additional prevention and appraisal.
Total quality costs are minimized when the quality of conformance is slightly less
than 100%.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-52
Learning Objective 10
(Appendix 2B)(Appendix 2B)
Prepare and interpret a Prepare and interpret a quality cost report.quality cost report.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-53
Quality cost reports provide an estimate of the financial
consequences of the
company’s current defect
rate.
Amount Percent* Amount Percent*Prevention costs:
Systems development 400,000$ 0.80% 270,000$ 0.54%Quality training 210,000 0.42% 130,000 0.26%Supervision of prevention activities 70,000 0.14% 40,000 0.08%Quality improvement 320,000 0.64% 210,000 0.42%
Total prevention cost 1,000,000 2.00% 650,000 1.30%
Appraisal costs:Inspection 600,000 1.20% 560,000 1.12%Reliability testing 580,000 1.16% 420,000 0.84%Supervision of testing and inspection 120,000 0.24% 80,000 0.16%Depreciation of test equipment 200,000 0.40% 140,000 0.28%
Total appraisal cost 1,500,000 3.00% 1,200,000 2.40%
Internal failure costs:Net cost of scrap 900,000 1.80% 750,000 1.50%Rework labor and overhead 1,430,000 2.86% 810,000 1.62%Downtime due to defects in quality 170,000 0.34% 100,000 0.20%Disposal of defective products 500,000 1.00% 340,000 0.68%
Total internal failure cost 3,000,000 6.00% 2,000,000 4.00%
External failure costs:Warranty repairs 400,000 0.80% 900,000 1.80%Warranty replacements 870,000 1.74% 2,300,000 4.60%Allowances 130,000 0.26% 630,000 1.26%Cost of field servicing 600,000 1.20% 1,320,000 2.64%
Total external failure cost 2,000,000 4.00% 5,150,000 10.30%Total quality cost 7,500,000$ 15.00% 9,000,000$ 18.00%
* As a percentage of total sales. In each year sales totaled $50,000,000.
Year 2 Year 1
Quality Cost ReportFor Years 1 and 2
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-54
Quality Cost Reports in Graphic Form
$10
9
8
7
6
5
4
3
2
1Appraisal
0Prevention Prevention
1 2Year
Qu
alit
y C
ost
(in
mil
lio
ns)
Appraisal
Internal Failure
External Failure
Internal Failure
External Failure
20
18
16
14
12
10
8
6
4
2Appraisal
0Prevention Prevention
1 2Year
Qu
alit
y C
ost
as
a P
erce
nta
ge
of
Sal
es
Appraisal
Internal Failure
External Failure
Internal Failure
External Failure
Quality reports
can also be
prepared in
graphic form.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-55
Uses of Quality Cost Information
Help managers see the financial significance of
defects.
Help managers identify the relative importance of the quality problems.
Help managers see whether their quality
costs are poorly distributed.
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2-56
Limitations of Quality Cost Information
Simply measuring quality cost problems does not solve quality problems.
Results usually lag behind quality
improvement programs.
The most important quality cost, lost sales, is
often omitted from quality cost reports.
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2-57
ISO 9000 Standards
ISO 9000 standards have become international measures of quality.
To become ISO 9000 certified, a company must demonstrate:
1. A quality control system is in use, and the system clearly defines an expected level of quality.
2. The system is fully operational and is backed up with detailed documentation of quality control procedures.
3. The intended level of quality is being achieved on a sustained basis.
Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin
2-58
End of Chapter 2