about analizing cost le

1. CHAPTER 14
Simulation of Cost Allocation,
Customer-Profitability Analysis, and
Sales-Variance Analysis

2. Implementing Corporate Cost
Allocations
Management CAI (Consumer Appliances, Inc.) mengelompokkan
biaya berdasarkan pada level dibawah ini :
1. Corporate Cost memiliki tiga klasifikasi utama yaitu :
a.
Treasury Cost
$ 900.000 dari biaya yang dikeluarkan untuk perakitan
peralatan baru di dua divisi . Pada divisi kulkas, biaya perakitan
peralatan baru $ 5.200.000 dan pada divisi pengering pakaian
$ 3.800.000.
b.
Human resource management cost
Biaya perekrutan dan pelatihan karyawan yang berkelanjutan
dan pengembangan, $ 1.600.000 .
c.
Corporate administration cost
Eksekutif , sewa , dan administrasi umum biaya, $ 5.400.000
2.
Division Cost - Setiap divisi memiliki dua kategori yaitu biaya
langsung ( bahan baku langsung dan tenaga kerja manufaktur
langsung ) dan tujuh kelompok biaya tidak langsung
contohnya adalah pada lima kegiatan pada kelompok biaya
pertama mencakup desain , setup, manufaktur, distribusi , dan
administrasi . Satu kelompokl biaya untuk mengumpulkan
biaya fasilitas , dan satu kelompok biaya untuk perusahaan
dialokasikan pada biaya treasury .

3. 1. Corporate Cost
Treasury
Human resources
Administration
$ 900,000
$1,600,000
$5,400,000

4. 1a. Treasury Cost
Treasury costs: $900,000
Refrigerator divison = $ 5,200,000
Clothes dryer division = $ 3,800,000
Treasury
cost
The cost of new
assembly equipment
Total cost of new
assembly equipment
Refrigerator Division:
$900,000 × ($5,200,000 ÷ $9,000,000) = $520,000
Clothes Dryer Division:
$900,000 × ($3,800,000 ÷ $9,000,000) = $380,000

5. 1b. Human Resource
Management Cost
Human resource management costs: $1,600,000
Refrigerator divison = $ 44,000,000
Clothes dryer division = $ 36,000,000
Human resource
management cost
salary and labor
costs
Total salary and labor
costs
Refrigerator Division:
$1,600,000 × ($44,000,000 ÷ $,80,000,000) = $880,000
Clothes Dryer Division:
$1,600,000 × ($36,000,000 ÷ $80,000,000) = $720,000

6. 1c. Corporate Administration Cost
Corporate administration costs: $ 5,400,000
Refrigerator divison = $ 1,000,000
Clothes dryer division = $ 800,000
Corporate
administration cost
Division administration
cost
Total division
administration cost
Refrigerator Division:
$5,400,000 × ($1,000,000 ÷ $ 1,800,000) = $3,000,000
Clothes Dryer Division:
$5,400,000 × ($800,000 ÷ $1,800,000) = $2,400,000

7. Cost Allocation and
Costing Systems Example
refrigerator
clothes dryer
Treasury costs:
$900,000
$520,000
$380,000
Human resources costs:
$1,600,000
$880,000
$720,000
Corporate administration cost
$5,400,000
$3,000,000
$2,400,00
Total allocated to divisions
$4,400,000
$3,500,000

8. 2.Division Cost

9. Customer cost-profitability
Analisis
customer-profitability
distribusi
eceran Spring. Harga jual pada bentuk ini
adalah $14.40 tiap case (24 botol). Biaya
penuh tiap botol adalah $12 per case, jika
tiap case dijual dengan harga eceran, Spring
akan menerima gross margin (laba kotor)
$2.40 tiap case.

10. Customer-revenue analysis
Customer
A
B
G
J
Case terjual
42000
33000
2900
2500
Harga jual
$14.40
$14.40
$14.40
$14.40
Harga diskon
$0.96
$0.24
$1.20
$0.00
Harga faktur
$13.44
$14.16
$13.20
$14.40
Pendapatan
$564480
$467280
$38280
$36000

11. Customer-cost analysis
Spring mengidentifikasikan 5 kategori dari biaya tidak langsung
pada hirarki biaya pelanggannya:
 Customer output unit level-costs – biaya aktivitas untuk menjual
tiap case pada seorang pelanggan.
 Customer batch-level costs – biaya aktivitas yang berhubungan
dengan grup unit (case) terjual pada pelanggan (contoh: biaya
yang timbul pada proses memesan atau saat melakukan
pengiriman).
 Customer sustaining costs – biaya aktivitas yang mendukung
individu pelanggan (contoh: biaya mengunjungi pelanggan atau
biaya tampil pada sites pelanggan)
 Distribution-channel costs – biaya aktivitas yang berhubungan
dengan sumber distribusi tertentu daripada tiap unit produk,
sejumlah produk ataupun pelanggan tertentu (contoh: gaji
manajer distibutor eceran Spring)
 Corporate-sustaining costs – biaya aktivitas yang tidak dapat
dilacak pada pelanggan individu atau distributor (contoh: biaya
top-management atau general-administrations)

12. Customer-level costs
Activity area
Cost driver and rate
Cost –hierarchy
category
Product
handling
$0.5
0
Per case sold
Customer output-unit-level
costs
Order taking
$100
Per purchase
order
Customer batch-level costs
Delivery
vehicles
$2
Per delivery
mile traveled
Customer batch-level costs
Rush deliveries
$300
Per expedited
delivery
Customer batch-level costs
Visits to
customers
$80
Per sales visit
Customer sustaining costs

13. CUSTOMER
A
Number of purchase orders
Number of deliveries
Miles traveled per deliveries
Number of rush deliveries
Number of visits to customers
B
G
J
30
25
15
10
60
30
20
15
5
12
20
6
1
0
2
0
6
5
4
3

14. CUSTOMER
A
B
G
J
$604800
$475200
$41760
$36000
40320
7920
3480
0
$564480
$467280
$38280
$36000
Cost of goods sold: $12.00 x cases sold
504000
396000
34800
30000
Gross margin
$60480
$71280
$3480
$6000
21000
16500
1450
1250
3000
2500
1500
1000
600
720
800
180
300
0
600
0
480
400
320
240
25380
20120
4670
2670
$35180
$51180
$(1190)
$3330
Revenue at list price: $14.40 x cases sold
Price discount: price discount x cases sold
Revenue (at actual price)
Customer-level operating costs
product handling: $0.50 x cases sold
order taking: $100 x number of purchase
orders
delivery vehicle: $2 x (miles travelled x number
deliveries)
rush deliveries: $300 x number of rush
deliveries
visit to customers: $80 x number of visits to
customers
Total customer-level operating costs
Customer-level operating income

15. Customer-Profitability Profiles
Profitability profiles menyediakan alat yang berguna
bagi manajer.
Contohnya :

16. Presenting Profitability Analysis
Ada dua cara yang digunakan, yaitu :
1.
Bar Chart of Customer-Level Operating Income
2.
The Whale Curve of Cumulative Profitability

17. Bar Chart of
Customer Level
Operating
Income
The Whale Curve of
Cumulative
Profitability

18. Using the Five-Step Decision-Making
Process to Manage Customer Profitability
1.
2.
3.
4.
5.
Identifikasi masalah dan ketidakpastian
Informasi yang relevan
Prediksi di masa yang akan datang
Membuat keputusan dari beberapa
alternatif pilihan yang tersedia
Mengimplementasikan keputusan dan
mengevaluasinya

19. Budget : 80%
cases
Grosir
Actual : 84%
cases
Spring’s
Market
Budget : 20%
cases
Eceran
Actual : 16%
cases

21. = Actual profitability – budgeted
amount
disusun berdasarkan suatu tingkat
kapasitas tertentu.

22. = Actual result – Jumlah Flexible
budget berdasarkan output aktual
pada periode anggaran
= flexible budget – static budget

24. = budgeted margin contribution –
budgeted sales

25. = budgeted contribution margin – static
budget

27. Overview of variances for Spring’s
distribution

28. TERIMA KASIH