Ch 6Support Dept

7/31/2019 Ch 6Support Dept

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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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Power

Maintenance AssemblyGrinding

STEP 2


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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



Reciprocal Methods

Direct costs $100,000 $ 60,000



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



Reciprocal Methods

Direct costs $100,000 $ 60,000



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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Documents

Ch 6Support Dept