a MPV (Actual Price - Standar price) x Quantity Actual Purchase

($ 6,7 - $ 7,5) X 1.684.000

(1,347,200) F
Artinya Harga Actual yg di gunakan lebih rendah dari standar yg di tetapkan

MUV (Actual Quantity Used/Usage - Standar Quantity) x Standar price

((1.688.000-(285.000 x 6)) x $7,5
(165,000) F
Artinya penggunaan bahan baku secara aktual lebih rendah dari standar yg di tetapkan

b LRV (Actual Rate - Standar Rate )x Actual Hour

($18,6 - $ 18) x 510.000 jam
306,000 UF
Artinya rate untuk pembayaran gaji or upah lebih besar dari standar yg di tetapkan

LEV (Actual Hour - Standar Hour)X Standar Rate

(510.000 jam - (285.000x 1,8 jam)) x $ 18
(54,000) F

c VOSV (AVOR X AH)-( SVOR X AH)

(1,741 x 510.000) - (1,5 x 510.1000)
123,420 123,420

atau

(AVOR -SVOR) x AH
(1,741 -1,5)x 510.000
122,910 UF

VOVV (AH-SH)x SVOR

(510.000-(285.000 x 1,8) X $1,5
(4,500) F

d FOSV Actual -Budget

4.128.800- ($8 x(288.000 x 1,8 jam)
(18,400) F

FOVV Budget - Applied

4.147.200 - ($8 X (285.000 x 1,8)
43,200 UF

e Jurnal
MPV Material 10,946,000
MPV 505,200
AP 11,451,200

MUV WIP 10,920,000

MUV 52,000
Material 10,972,000

LRV & LEV WIP 9,072,000

LRV 255,000
LEV 108,000
Accrued Payroll 9,435,000

Actual FOH Control 5,016,800

Various Credit 5,016,000

Applied
WIP 4,788,000
FOH Control 4,788,000
tandar yg di tetapkan

ar yg di tetapkan

mencari AVOR = Average Variable Overhead Cost / Actual Direct Labour Hour
= 888.000 /510.000
1.741
888,000

tulisan merah itu adalah practical capacity

Artinya : Biaya overhead Fixed secara actual lebih kecil dari yg di budgetkan

Artinya : Biaya overhead secara kapasitas/volume (Fixed) secara budget lebih kecil dari yg di telah di anggarkan lebih dahulu
di anggarkan lebih dahulu
Sales Budget
Q1 Q2 Q3 Q4
Unit Sales 15,000 16,500 18,150 19,965
Selling Price $12 12 12 12 12
Sales ($) 180,000 198,000 217,800 239,580

Production Budget
Q1 Q2 Q3 Q4
Sales 15,000 16,500 18,150 19,965
Desired Ending Inventory 9,900 10,890 11,979 -
Total Needs 24,900 27,390 30,129 19,965
Less :
Beginning Inventory - (9,900) (10,890) (11,979)
Unit to be produce 24,900 17,490 19,239 7,986

Purchase DM Budget- Nickel Type A

Q1 Q2 Q3 Q4
Unit to be produce 24,900 17,490 19,239 7,986
DM Used 3 3 3 3
Production Needed 74,700 52,470 57,717 23,958
Desired Ending Inventory 15,741 17,315 7,187 -
Total Needs 90,441 69,785 64,904
Less :
Beginning Inventory (20,000) (15,741) (17,315)
DM Used to purchased 70,441 54,044 47,589

Purchase DM Budget- Nickel Type B

Q1 Q2 Q3 Q4
Unit to be produce 24,900 17,490 19,239
DM Used 1 1 1
Production Needed 24,900 17,490 19,239
Desired Ending Inventory 5,247 5,772 -
Total Needs 30,147 23,262 19,239
Less :
Beginning Inventory (20,000) (5,247) (5,772)
DM Used to purchased 10,147 18,015 13,467

Direct Labor Budget

Q1 Q2 Q3 Q4
Unit to be produced 24,900 17,490 19,239
DL time/ unit (2 hours) 2 2 2
Total Hours Needed 49,800 34,980 38,478
Cost per hour ($ 3) 3 3 3
Total Cost 149,400 104,940 115,434

Overhead Budget
Q1 Q2 Q3 Q4
Budgeted DLH 49,800 34,980 38,478 -
variabel overhead rate $3 x 3 3 3 2.4
Budgeted variabel overhead rate 149,400 104,940 115,434 -
Budgeted fixed overhead rate + 35,000 35,000 35,000
Total overhead 184,400 139,940 150,434 -
 PT FUTURA Agustus
Cash Budget Cash Sales
for 31 Oktober 2016 Credit Sales 100,000
Agustus September Oktober Total Sales 100,000
Beginning Balance 174,000 130,000 101,500
cash sales 125,000 125,000 Agustus 100,000
credit sales (20%) 20,000
credit sales (50%) 50,000
credit sales (28%) 28,000
credit sales (20%) 24,000 September 120,000
credit sales (50%) 0 0 60,000
Total Sales 194,000 329,000 314,500 Oktober 150,000
Less Disbursment
Purchase material (92,000)
Purchase material 40% (30,000)
Purchase material 60% (45,000)
Purchase material 40% (73,500)
Purchase material 60% (44,100)
Operating Expense (109,000) (109,000) (109,000)
Total Disbursment (139,000) (227,500) (245,100)
Excess/deficiency 55,000 101,500 69,400
Financing
Borrowing 75,000 - 80,000
Repayment - - (25,000)
Interest - - (1,575)
Total Financing 75,000 - 53,425

Ending Balance 130,000 101,500 122,825

September Oktober
125,000 125,000
120,000 150,000
245,000 275,000 Pembelian Inventory
Kredit (75%) 75% dari Penjualan
20,000 20% Agustus 75,000 30,000 40%
50,000 50% 45,000 60%
28,000 28% Sept 183,750 73,500 40%
2,000 2% 45,000 60%
24,000 20% Sept 44,100 60%
50,000 50% Agustus Oct 206,250 82,500 40%
30,000 20% OCT 44,100 60%
28,000 28% Agustus
60,000 50% Sept
AGT

Sept