contoh soal standar costing dan pembahasannya

2. Company produce 5000 boxes of Rendang. The
management calculate standard cost raw materials
of Rendang is following :
No Raw Material
Quantity
Standard Per
Box
Price
Standard
Per Kg
Standard
Raw
Material
Cost
1. Beef 0,8 kg Rp 100.000 Rp 80.000
2. Coconut Milk 0.4 kg Rp 10.000 Rp 4.000
3. Spices 0,2 kg Rp 20.000 Rp 4000
Total Rp 88.000

3. Acctually the company produce 5000 boxes of
Rendang with the actual cost as follows:
No Raw Material
Quantity
Standard Per
Box
Price
Standard Per
Kg
Standard Raw
Material Cost
1. Beef 4500 kg Rp 120.000 Rp 540.000.000
2. Coconut Milk 1800 kg Rp 13.000 Rp 23.400.000
3. Spices 9000 kg Rp 19.000 Rp 17.100.000
Total Rp 580.500.000

4. Direct Materials Cost Variance Analysis
1. Calculate Material cost Variance
Cost Variance = AC – SC
Rp 580.500.000 (AC)
Rp 440.000.000 (SC) _
Rp 140.500.000
Materials Cost Varians
= (SQ X SP ) – (AQ X AP )
= (1.4 X 130.000 ) – (1.44 X 152.000)
= 182.000 – 218.800
= (36.000) UNFAVORABLE

5. 2. Calculate Price Variance
BEEF
STANDARD PRICE
RP. 100.000
BEEF
ACTUAL PRICE
RP. 120.000
UNFAVORABLE
AP > SP
COCONUT MILK
STANDARD PRICE
RP. 10.000
COCONUT MILK
ACTUAL PRICE
RP. 13.000
UNFAVORABLE
AP > SP
SPICES
STANDARD PRICE
RP. 20.000
FAVORABLE
AP < SP
SPICES
ACTUAL PRICE
RP. 19.000
TOTAL STANDARD
PRICE
Rp. 130.000
UNFAVORABLE
TOTAL ACTUAL
PRICE
Rp. 150.000

6. 3. Calculate quantity variance
no Raw material Standar
quantity
Actual quantity
1 beef 0,8 kg 0,9 kg
2 Coconut milk 0,4 kg 0.36 kg
3 spices 0,2 kg 0.18 kg
UNFAVORABLE
FAVORABLE
1.4 Kg 1,44 kgTOTAL UNFAVORABLE
FAVORABLE