chapter 02-istilah n konsep kos

Copyright © 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin

TERMA, KONSEP & KLASIFIKASI KOS

TOPIK 2

ISTILAH DAN KONSEP KOS


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.


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


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.


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.


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.


2-7

Kos Bukan Perkilangan/Pengeluaran

KosJualan

Kos diperlukan untuk mendapatkan jualan

dan menghantar produk.

Kos Pentadbiran

Kos eksekutif, pentadbiran dan pengkeranian.


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.


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


2-10

Kos Klasifikasi

BahanLangsung

BahanLangsung

BuruhLangsung

BuruhLangsung

Overhed

Pengeluaran

Overhed

Pengeluaran

KosPrima

Kos Pertukaran

Kos perkilangan @ pengeluaran seringdiklasifikasikan seperti berikut:


2-11Bandingkan Aktiviti Merchandising dan Perkilangan

Merchandisers . . . Beli barang siap. Jual barang siap.

Perkilangan . . . Beli bahan mentah. Mengeluarkan dan

menjual barang siap.

MegaLoMart


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


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.


2-14


Menyediakan Penyata Menyediakan Penyata Pendapatan termasuk Pendapatan termasuk pengiraan kos barang pengiraan kos barang

dijual.dijual.


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$


2-16

Persamaan Asas bg Akaun Inventori

BakiAwalBakiAwal

Penambahan Inventori

Penambahan Inventori++ == Baki AkhirBaki Akhir Pengambilan

Dr inventoriPengambilan Dr inventori++


2-17


Sediakan Jadual Kos Sediakan Jadual Kos Barang Dikilang.Barang Dikilang.


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.


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


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


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.


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.


2-23

Kitaran Produk Kos


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


2-25


Memahami Perbezaan Memahami Perbezaan antara Kos Berubah dan antara Kos Berubah dan

Kos Tetap.Kos Tetap.


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.


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


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.


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


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.


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.


2-32


Memahami perbezaan Memahami perbezaan antara kos langsung antara kos langsung

dengan kos tidak dengan kos tidak langsung.langsung.


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


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.


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


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


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.


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.


2-39 Summary of the Types of Cost Classifications

• Financial reporting• Predicting cost behavior• Assigning costs to cost objects• Decision making


Further Classification of Labor Costs

Appendix 2A


2-41


(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.


2-42

Idle Time

The labor costs incurred during idle time are ordinarily

treated as manufacturing overhead.

Machine Breakdowns

Material Shortages

Power Failures


2-43

Overtime

The overtime premiums for all factory workers are usually considered to be part

of manufacturing overhead.


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.


Cost of Quality

Appendix 2B


2-46


(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.


2-47

Quality of Conformance

When the overwhelming majority of products produced conform to design

specifications and are free from defects.


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


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


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


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%.


2-52


(Appendix 2B)(Appendix 2B)

Prepare and interpret a Prepare and interpret a quality cost report.quality cost report.


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


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.


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.


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.


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.


2-58

End of Chapter 2

chapter 02-istilah n konsep kos

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