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1. Describe the difference between support
departments and producing departments.
2. Calculate single and multiple changing rates
for a support department.
3. Allocate support-department costs to
producing departments using the direct,
sequential, and reciprocal methods.
4. Calculate departmental overhead rates.
Objectives
After studying this
chapter, you should
be able to:
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Types of Departments
Supporting
departments
menyediakan pelayanan
pendukung yang
diperlukan oleh
departemen produksi
Pemeliharaan, pertamanan,
permesinan, rumah tangga,
personalia dan penyimpanan
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1. Membagi perusahaan kedalam departemen-
depatemen
2. Mengklasifikasikan tiap departemen sebagaipendukung atau departemen produksi
3. Menelusuri semua biaya overhead perusahaan di
departemen pendukung atau departemen produksi
4. Mengalokasikan biaya dept pendukung ke dept
produksi
Langkah-langkah dalam pengalokasian
biaya dept pendukung ke dept produksi
Continued
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5. Menghitung tarif overhead yang
ditentukan terlebih dahulu untuk
departemen produksi
6. Mengalokasikan biaya overhead ke tiap
unit produk melalui tarif overhead yang
ditentukan terlebih dahulu
Langkah-langkah dalam pengalokasian
biaya dept pendukung ke dept produksi
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Examples of Cost Drivers for
Support Departments
Accounting Number of transactions
Cafeteria Number of employees
Engineering Number of change orders
Maintenance Machine hours; maintenance
hoursPayroll Number of employees
Personnel Number of employees, firings,
layoffs, new hires
Support Department Possible Driver
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1. Memperoleh harga yang wajar dan saling
menguntungkan
2. Menghitung tngkat laba lini produk
3. Memperkirakan pengaruh ekonomi dari perencanan
dan pengendalian
4. Menilai persediaan
5. Memotivasi para manajer
Tujuan Alokasi
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Note Objective 5: Allocations can
be used to motivate managers.
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AND
Fixed costs$26,190Variable costs.. $0.023 per page
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Estimated usage (in pages) by the three producing
departments is as follows:
Audit Department 94,500
Tax Department 67,500
MAS Department 108,000Total 270,000
Variable cost: 270,000 x $0.023 $ 6,210
Fixed cost 26,190
Total cost for 270,000 pages $32,400
Average cost ($32,400 270,000) $0.12 per page
A Single Charge Rate
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A Single Charge Rate
Total Photocopying Department Charge
Number
of Pages
Charge
per Page
Total
Chargesx =
Audit Department 92,000 $0.12 $11,040
Tax Department 65,000 0.12 7,800
MAS Department 115,000 0.12 13,800
Total 272,000 $32,640
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Multiple Charging Rates
PeakNumber
of Pages
Proportionof Peak
Usage
TotalFixed
Costs
Amount
Allocated toEach
Department
Audit 7,875 0.20 $26,190 $ 5,238Tax 22,500 0.57 26,190 14,928
MAS 9,000 0.23 26,190 6,024
Total 39,375 $26,190
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Multiple Charging Rates
Number ofPages x
$0.023Fixed Cost
Allocation
Total
Charges
Audit department $2,116 $ 5,238 $ 7,354Tax department 1,495 14,928 16,423
MAS department 2,645 6,024 8,669
Total $6,256 $26,190 $32,446
+ =
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Budgeted Versus Actual Usage
Biaya yang
dianggarkan
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Budgeted Versus Actual Usage
Prinsip umum evaluasi kinerja adalah para menajerseharusnya tidak bertanggung jawab atas biaya
atau aktivitas yang tidak dikendalikan oleh mereka
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Use of Actual Data for
Performance Evaluation Purposes
Number of
Copies
Total
Rate
Allocated
Charges
Audit department 92,000 $0.12 $11,040
Tax department 65,000 0.12 7,800
MAS department 115,000 0.12 13,800
Total 272,000 $32,640
x =
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Memilih metode alokasi biaya
departemen pendukung
Ada tiga metode untuk mengalokasikan
biaya dept pendukung ke departemen
produksi:
The Direct Method (metode alokasi langsung)
The Sequential Method (metode alokasi berurutan)
The Reciprocal Method (metode alokasi timbal balik)
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Direct Method of Allocation
Power Maintenance
Grinding Assembly
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Direct Method of Allocation
Power Maintenance
Grinding Assembly
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STEP 2ALLOCATE SUPPORTS DEPARTMENT
COSTS USING THE ALLOCATION RATIOS
Power Maintenance Grading Assembly
Support Departments Producing Departments
Direct costs $250,000 $160,000 $100,000 $ 60,000
Power -250,000 --- 187,500 62,500Maintenance --- -160,000 80,000 80,000
$ 0 $ 0 $367,500 $202,500
a
b
a 0.75 x $250,000 = $187,500; 0.25 x $250,000 = $62,500
0.50 x $160,000 = $80,000b
Direct Method
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Sequential Method of Allocation
STEP 1: Rank service departments
Power
1
Maintenance
2
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Sequential Method of Allocation
Power
Maintenance AssemblyGrinding
STEP 2
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Sequential Method of Allocation
Maintenance
AssemblyGrinding
STEP 2
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STEP 1CALCULATE ALLOCATION RATIOS
Maint. Grinding Assembly
Power =200,000
(200,000 + 600,000 +
200,000)
0.20
600,000
(200,000 + 600,000 +
200,000)
0.60
Sequential Method
0.20
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STEP 2ALLOCATE SUPPORT DEPARTMENT
COSTS USING THE ALLOCATION RATIOS
Power Maintenance Grading AssemblySupport Departments Producing Departments
Direct costs $250,000 $160,000 $100,000 $ 60,000
Power -250,000 50,000 150,000 50,000
Maintenance --- -210,000 105,000 105,000
$ 0 $ 0 $355,000 $215,000
a
b
a 0.20 x $250,000 = $50,000; 0.60 x $250,000 = $150,000;0.20 x $250,000 = $50,000
0.50 x $210,000 = $105,000b
Sequential Method
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Metode alokasi timbal
balik mengakui semuainteraksi antar
departemen pendukung
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M= Direct costs + Share of Powers costs
M= $160,000 + $50,000 + 0.02M0.98M= $210,000
M= $214,286
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P = Direct cost + Share of Maintenances cost
= $250,000 + 0.1($214,286)P
= $250,000 + $21,429P
= $271,429P
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Direct Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs $100,000 $ 60,000
Allocated from power 187,500 62,500
Allocated from maintenance 80,000 80,000
Total cost $367,500 $202,500
Click on button to compare with sequential method
Click on button to compare with reciprocal method
Return to
show
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Sequential Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs $100,000 $ 60,000
Allocated from power 150,000 50,000
Allocated from maintenance 105,000 105,000
Total cost $355,000 $215,000
Click on button to compare with direct method
Click on button to compare with reciprocal method
Return to
show
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Reciprocal Method
Grinding Assembly
Comparison of Support Department Cost
Allocations Using the Direct, Sequential, and
Reciprocal Methods
Direct costs $100,000 $ 60,000
Allocated from power 162,857 54,286
Allocated from maintenance 96,429 96,429
Total cost $359,286 $210,715
Click on button to compare with direct method
Click on button to compare with sequential method
Return
to show
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Product Unit Cost
A product requires two machine hours ofgrinding per unit and one hour of assembly.
Overhead cost assigned:
2 x $5 $10
1 x $2 2
Total assigned $12
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The End
Chapter Seven
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