Analisis Sisihan Bahan, Buruh & OverhedKos Standard

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Menetapkan Kos StandardPengurus pengeluaran

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Menetapkan Kos StandardStandard Ideal tidak realistik dan sukar dicapai sebab berdasarkan keadaan dimana tiada kecacatan dan pembaziran. Akan melemahkan semangat pekerja.Pengurus Sumber Manusia

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Adakah standard sama dgn belanjawan? Belanjawan utk kos keseluruhan.

Standard vs. Belanjawan

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Sisihan Kos StandardSisihan Kos Standard

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Model Umum Untuk Analisis Sisihan Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard Price

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Price VarianceQuantity Variance Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard PriceModel Umum Untuk Analisis Sisihan

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Model Umum Untuk Analisis Sisihan AQ(AP - SP) SP(AQ - SQ) AQ = Actual Quantity SP = Standard Price AP = Actual Price SQ = Standard Quantity Price Variance(Sisihan Harga)Quantity Variance(Sisihan Kuantiti) Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard Price

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Glacier Peak Outfitters has the following direct material standard for the fiberfill in its mountain parka.0.1 kg. of fiberfill per parka at $5.00 per kg. Last month 210 kgs of fiberfill were purchased and used to make 2,000 parkas. The material cost a total of $1,029.Sisihan BahanContoh

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210 kgs. 210 kgs. 200 kgs. $4.90 per kg. $5.00 per kg. $5.00 per kg. = $1,029 = $1,050 = $1,000 Price variance $21 favorableQuantity variance $50 unfavorable Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard PriceSisihan BahanRingkasan

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210 kgs. 210 kgs. 200 kgs. $4.90 per kg. $5.00 per kg. $5.00 per kg. = $1,029 = $1,050 = $1,000 Price variance $21 favorableQuantity variance $50 unfavorable Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard PriceSisihan BahanRingkasan

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Nota: Penggunaan formulaSisihan Harga BahanMPV = AQ (AP - SP) = 210 kgs ($4.90/kg - $5.00/kg) = 210 kgs (-$0.10/kg) = $21 FSisihan Kuantiti BahanMQV = SP (AQ - SQ) = $5.00/kg (210 kgs-(0.1 kg/parka 2,000 parkas)) = $5.00/kg (210 kgs - 200 kgs) = $5.00/kg (10 kgs) = $50 U

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Suppose only 190 kgs of fiberfill were used to make 2,000 parkas. What is the materials quantity variance? Remember that the standards call for 0.1 kg of fiberfill per parka at a cost of $5 per kg of fiberfill.a. $50 F b. $50 Uc. $100 Fd. $100 UContohMQV = SP (AQ - SQ) = $5.00/kg (190 kgs-(0.1 kg/parka 2,000 parkas)) = $5.00/kg (190 kgs - 200 kgs) = $5.00/kg (-10 kgs) = $50 F

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Hanson Inc. has the following direct material standard to manufacture one Zippy:1.5 pounds per Zippy at $4.00 per pound Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies. The material cost a total of $6,630. Sisihan BahanContoh

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1,700 lbs. 1,700 lbs. 1,500 lbs. $3.90 per lb. $4.00 per lb. $4.00 per lb. = $6,630 = $ 6,800 = $6,000 Actual Quantity Actual Quantity Standard Quantity Actual Price Standard Price Standard PriceSisihan BahanRingkasan

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Sisihan BahanHanson beli dan guna 1,700 paun. Bagaimana sisihan dikira jika amaun beli berbeza dengan yg digunakan?

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Hanson Inc. has the following material standard to manufacture one Zippy:1.5 pounds per Zippy at $4.00 per pound Last week 2,800 pounds of material were purchased at a total cost of $10,920, and 1,700 pounds were used to make 1,000 Zippies. Sisihan Bahan(sambungan)

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Actual Quantity Actual Quantity Purchased Purchased Actual Price Standard Price 2,800 lbs. 2,800 lbs. $3.90 per lb. $4.00 per lb. = $10,920 = $11,200 Sisihan Bahan(sambungan)

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Actual Quantity Used Standard Quantity Standard Price Standard Price 1,700 lbs. 1,500 lbs. $4.00 per lb. $4.00 per lb. = $6,800 = $6,000 Sisihan Bahan(sambungan)

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NotaMaterials variances:Material price varianceMPV = AQ (AP - SP)Material quantity varianceMQV = SP (AQ - SQ)Labor variances:Labor rate varianceLRV = AH (AR - SR)Labor efficiency varianceLEV = SR (AH - SH) Actual hoursActual rateStandard rateStandard hours allowed for the actual good output

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Hanson Inc. has the following direct labor standard to manufacture one Zippy: 1.5 standard hours per Zippy at $12.00 per direct labor hour Last week 1,550 direct labor hours were worked at a total labor cost of $18,910 to make 1,000 Zippies. Contoh Sisihan Buruh

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What was Hansons actual rate (AR) for labor for the week?a. $12.20 per hour.b. $12.00 per hour.c. $11.80 per hour.d. $11.60 per hour.Contoh

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Hansons labor rate variance (LRV) for the week was:a. $310 unfavorable.b. $310 favorable.c. $300 unfavorable.d. $300 favorable.Contoh

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The standard hours (SH) of labor that should have been worked to produce 1,000 Zippies is:a. 1,550 hours.b. 1,500 hours.c. 1,700 hours.d. 1,800 hours.Contoh

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Hansons labor efficiency variance (LEV) for the week was:a. $590 unfavorable.b. $590 favorable.c. $600 unfavorable.d. $600 favorable.Contoh LEV = SR(AH - SH) LEV = $12.00(1,550 hrs - 1,500 hrs) LEV = $600 unfavorable

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Actual Hours Actual Hours Standard Hours Actual Rate Standard Rate Standard RateSisihan BuruhRingkasan 1,550 hours 1,550 hours 1,500 hours $12.20 per hour $12.00 per hour $12.00 per hour = $18,910 = $18,600 = $18,000

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Sisihan Kecekapan BuruhKemungkinan PenjelasanSisihan tidak memuaskan

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NotaLabor variances:Labor rate varianceLRV = AH (AR - SR)Labor efficiency varianceLEV = SR (AH - SH)Variable overhead variances:Variable overhead spending varianceVOSV = AH (AR - SR)Variable overhead efficiency varianceVOEV = SR (AH Quick Check Actual hours of the allocation baseActual variable overhead rateStandard variable overhead rateStandard hours allowed for the actual good output

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Hansons spending variance (VOSV) for variable manufacturing overhead for the week was:a.$465 unfavorable.b.$400 favorable.c.$335 unfavorable.d.$300 favorable.Contoh

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Hansons efficiency variance (VOEV) for variable manufacturing overhead for the week was:a.$435 unfavorable.b.$435 favorable.c.$150 unfavorable.d.$150 favorable.Contoh

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1,550 hours 1,550 hours 1,500 hours $3.30 per hour $3.00 per hour $3.00 per hour = $5,115 = $4,650 = $4,500 Actual Hours Actual Hours Standard Hours Actual Rate Standard Rate Standard Rate

Sisihan Overhed Perkilangan Berubah

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Sisihan Overhed Tetap Satu PengamatanSisihan Belanjawan

Sisihan Volum

Akibat membayar lebih atau kurang dari yg dijangkakan utk item overhed.Akibat beroperasi pada tahap aktiviti yg berbeza dari aktiviti denominator.

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Sisihan Volum

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Volume Variance A Closer Look

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Overhead Variances and Under- or Overapplied Overhead CostIn a standard cost system:

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Contoh Sisihan Overhed Tetap Yoder Enterprises actual production for the period required 2,100 standard direct labor hours. Actual fixed overhead for the period was $14,800. The budgeted fixed overhead was $14,450. The predetermined fixed overhead rate was $7 per direct labor hour. What was the budget variance?a. $350 Ub. $350 Fc. $100 Fd. $100 U

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Yoder Enterprises actual production for the period required 2,100 standard direct labor hours. Actual fixed overhead for the period was $14,800. The budgeted fixed overhead was $14,450. The predetermined fixed overhead rate was $7 per direct labor hour. What was the budget variance?a. $350 Ub. $350 Fc. $100 Fd. $100 USisihan Overhed TetapBudget variance = Actual fixed overhead - Budgeted fixed overhead = $14,800 - $14,450 = $350 U

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Sisihan Overhed Tetap Yoder Enterprises actual production for the period required 2,100 standard direct labor hours. Actual fixed overhead for the period was $14,800. The budgeted fixed overhead was $14,450. The predetermined fixed overhead rate was $7 per direct labor hour. What was the volume variance?a. $250 Ub. $250 Fc. $100 Fd. $100 U

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Yoder Enterprises actual production for the period required 2,100 standard direct labor hours. Actual fixed overhead for the period was $14,800. The budgeted fixed overhead was $14,450. The predetermined fixed overhead rate was $7 per direct labor hour. What was the volume variance?a. $250 Ub. $250 Fc. $100 Fd. $100 USisihan Overhed TetapVolume variance = Budgeted fixed overhead - SH FR = $14,450 - 2,100 hours $7 per hour = $14,450 - $14,700 = $250 F

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2,100 hours $7.00 per hour Budget variance $350 unfavorable$14,800$14,450$14,700 Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied Volume variance $250 favorable SH FR Sisihan Overhed Tetap

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Kelebihan Kos Standard Management by exceptionImproved cost control and performance evaluationBetter Information for planning and decision makingPossible reductions in production costs

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Potential ProblemsEmphasis on negative may impact morale.Emphasizing standards may exclude other important objectives.Favorable variances may be misinterpreted.Continuous improvement may be more important than meeting standards.Standard cost reports may not be timely.Incentives to buildinventories.Kelemahan KosStandard

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