Flexible Budgets,

Overhead Cost Variances,

and
Management Control

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Perencanaan biaya Overhead
 Biaya FOH Variable
 Biaya FOH tetap

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Varian FOH
 Varian FOH variabel
 Spending variance
 Efficiency variance

 Varian FOH tetap

 Spending variance
 Production volum variance

© 2009 Pearson Prentice Hall. All rights reserved.

A Roadmap: Variable Overhead
Flexible Budget: Allocated:
Actual Costs
Budgeted Input Budgeted
Incurred: Actual Inputs
Allowed for Input Allowed for
Actual Input X
Actual Output Actual Output
X Budgeted Rate
X X
Actual Rate
Budgeted Rate Budgeted Rate

Spending Efficiency Never a

Variance Variance Variance

Flexible-Budget Never a
Variance Variance

Total Variable Overhead Variance

Over/Under Allocated Variable Overhead

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A Roadmap: Fixed Overhead
Same Budgeted Flexible Budget: Allocated:
Lump Sum Same Budgeted Budgeted
Actual Costs (as in Static Lump Sum (as in Input Allowed for
Incurred Budget) Static Budget) Actual Output
Regardless of Regardless of X
Output Level Output Level Budgeted Rate
Production-
Spending Never a Volume
Variance Variance Variance

Production-
Flexible-Budget
Volume
Variance
Variance

Total Fixed Overhead Variance

Over/Under Allocated Fixed Overhead

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Varian FOH variabel
 Spending variance

Variable Overhead Actual Costs Flexible-budget

flexible-budget variance = Incurred - amount

 Efficiency variance

{ }X
Variable Actual quantity of Budgeted quantity of Budgeted variable
Overhead variable overhead variable overhead cost- overhead cost
Efficiency = cost-allocation base - allocation based allowed per unit of
Variance used for actual output for actual output cost-allocation base

© 2009 Pearson Prentice Hall. All rights reserved.

Varian FOH Tetap
 Spending variance

Fixed Overhead Actual Costs Flexible-budget

flexible-budget variance = Incurred - amount

 Production volume variance

Production-Volume Budgeted Fixed Overhead allocated using

Variance = Fixed Overhead - budgeted input allowed for
actual output units produced

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Variable Overhead
Variance Analysis Illustrated

© 2009 Pearson Prentice Hall. All rights reserved.

Fixed Overhead
Variance Analysis Illustrated

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Integrated
Variance
Analysis
Illustrated

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Soal : H 8-40
Biaya std per unit produk sbb :
Bahan langsung 3 unit @ $5 = $15
Upah langsung 5 jam @ $ 15 = $75
FOH variabel @ $6 =$30
FOH tetap @ $8 = $40
Total biaya std per unit produk $160
Kapasitas normal per bulan 40.000 JKL.
Anggaran fleksibel bulan Januari
didasarkan pada kapasitas tsb.
Kegiatan aktual bulan Januari :
Produksi aktual 7.800 unit
Pembelian bahan 25.000 unit @ $ 5,20
Bahan yang digunakan 23.100 unit
TKL 41.100 JKL @ $14,60
Total FOH $600.000. (variabel $275.000 &
tetap $325.000)
Diminta :
 Menghitung varian-varian
 Jurnal yang diperlukan
Analisa varian bahan langsung
Pembel aktual= 25.000x$5,20=$130.000
Seharusnya=25.000 x $5 = $125.000
Material price variance $ 5.000 (UF)

Mat used xh.bli std=23.100x$5=$115.500

Unit std xh.bli std=7.800 x 3x$5=$117.000
Material quantity variance $1.500 (F)
Analisa varian upah langsung
Jam aktxupah akt=41.100x$14.6=$600.060
Jam aktxupah std=41.100x$15=$616.500
Labor rate variance $16.440 (F)

Jam aktx upah std=41.100x$15=$616.500

Jam std xupah std=7.800x5x$15=$585.000
Labor time variance $31.500
(UF)
Labor variance
 41.100 x $14,60 = $600.060
 7.800 x 5 x $15 = $585.000
 LABOR VARIANCE $ 15.060 (UF)
FOH variable variance
 VARIABLE FOH SPENDING VARIANCE
=(ACT VARIABLE FOH RATE - STD
VARIABLE FOH RATE) x ACT HOURS
=($6.875 - $6) x 41.100 = $35,962.50 (UF)
 VARIABLE FOH EFFICIENCY VARIANCE
= (ACT HOURS - STD HOURS) x STD
VARIABLE FOH RATE
=(41.100 – 39.000) x $6 = $12.600
FOH fixed variance
 FIXED FOH SPENDING VARIANCE
=(ACT FIXED FOH RATE - STD FIXED FOH
RATE) x ACT HOURS.
= $325.000 – (41.100 x $8) = $ 3.800 F
 PRODUCTION VOLUME VARIANCE
= BUDGETED FIXED FOH - (STD HOURS at
STD FIXED FOH RATE)
= $320.000 – (39.000 x $8) = $ 8.000 UF
H 8-40, Jurnal :
Jurnal Varian harga bahan :
Persediaan bahan $125.000 (25.000 x $5)
MPV $10.000 ($5,20 - $5) x 25.000
Utang usaha $130.000 (25.000 x $5,20)
Jurnal penggunaan bahan :
WIP $117.000 (7.800 x 3x $5)
MEV 1.500 (23.100–23.400)x $5
Persed bahan $115.500(23.100 x $5)
Jurnal biaya TKL
WIP $585.000 (7.800x5x $15)
LEV 16.500 (40.100-39.000) x $15
LRV $16.040($14,60-$15)x40.100
Upah $585.460 (40.100 x$14,6)
Jurnal biaya FOH
WIP $585.000 (7.800x5x $6)
Eff variabel FOH var 12.600 (41.100-39.000) x $6
Production volume 8.000
Variable FOH spend var 36.000
FOH $600.000
fixed FOH Spending var$ 3.800
© 2009 Pearson Prentice Hall. All rights reserved.