Sheet1Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013COST DRIVER CONSUMPTIONCOST POOLSFOH RpCOST DRIVERSEST COST DRIVERSAABBMaterial handling$100,000,000Ton materials$1,000$300$700Machine Setup$400,000,000Setup hours$2,000$600$1,400General Overhead$300,000,000Machine hours$5,000$1,000$4,000total$800,000,000PRODUCT AAPRODUCT BBDirect material per unitRp$2,000$4,000direct labor per jamRp$2,000$3,000Direct labor hour per unitjam$2$3production a year-unit$10,000$20,000Sales estimated100%$10,000$16,00080%SALES PRICE RP$40,000$60,000HITUNG:MENURUT ABC DAN TRADITIONAL COSTING1COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)2LABA / RUGI AA dan BB dan perbandingan labanya.3DISTORSI BIAYA antara ABC System dan Traditional Based Costing System

Sheet2ACTIVITY BASED COSTING (ABC)COST POOLSFOH RpCOST DRIVERSEST COST DRIVERSFOH/ COST DRIVER rpTOTALMaterial handling$100,000,000Ton materials$1,000$100,000Machine Setup$400,000,000Setup hours$2,000$200,000General Overhead$300,000,000Machine hours$5,000$60,000$800,000,000AABBABCDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.01. Material handling$30,000,000$70,000,000$100,000,0002. machine setup$120,000,000$280,000,000$400,000,0003. general overhead$60,000,000$240,000,000$300,000,000Total FOHTOTAL FOH =$210,000,000$590,000,000$800,000,000TOTAL PRODUCTION COST$270,000,000$850,000,000$1,120,000,000COST PER UNITRP.$27,000$42,500SALES AA( RP)$40,000$10,000$400,000,000BB (RP)$60,000$16,000$960,000,000$1,360,000,000COGS AARP.$270,000,000BBRP.$680,000,000TOTAL COST OF GOODS SOLD____________________________________$950,000,000GROSS PROFIT$130,000,000$280,000,000$410,000,000GROSS PROFIT MARGIN0.3250.2920.3015

Sheet3TRADITIONAL COSTINGAABBDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.0Berdasar ton materials:0.0FOH RATE PER TM =800000000 / 1000 =$800,0000.0FOH applied AA dan BB$240,000,000$560,000,000$800,000,000TOTAL PRODUCTION COST$300,000,000$820,000,000$1,120,000,000COST PER UNIT$30,000$41,000SALES AARP$400,000,000BBRP$960,000,000$1,360,000,000COGSRP$300,000,000$656,000,000$956,000,000GROSS PROFITTRADITIONAL$100,000,000$304,000,000$404,000,000ABC$130,000,000$280,000,000$410,000,000SELISIH / DISTORSI$(30,000,000)$24,000,000$(6,000,000)FOH TOTAL APPLIED:TRADITIONAL$240,000,000$448,000,000$688,000,000ABC$210,000,000$472,000,000$682,000,000SELISIH / DISTORSI$30,000,000$(24,000,000)$6,000,000GROSS PROFIT MARGIN TBC0.2500.317GROSS PROFIT MARGIN ABC0.3250.292

Sheet4Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013COST DRIVER CONSUMPTIONCOST POOLSFOH RpCOST DRIVERSEST COST DRIVERSAABBMaterial handling$100,000,000Ton materials$1,000$300$700Machine Setup$400,000,000Setup hours$2,000$600$1,400General Overhead$300,000,000Machine hours$5,000$1,000$4,000PRODUCT APRODUCT BDirect material per unitRp$2,000$4,000direct labor per jamRp$2,000$3,000Direct labor hour per unitjam$2$3production a year-unit$10,000$20,000Sales estimated JAN 201320%$2,000$2,00010%SALES PRICE$40,000$60,000HITUNG:MENURUT ABC DAN TRADITIONAL COSTING1COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar Ton Material untuk menentukan tarif FOH)2LABA / RUGI AA dan BB dan perbandingan labanya.3DISTORSI BIAYA antara ABC System dan Traditional System.

Sheet5ACTIVITY BASED COSTING (ABC)COST POOLSFOH RpCOST DRIVERSEST COST DRIVERSFOH/ COST DRIVERTOTALMaterial handling$100,000,000Ton materials$1,000$100,000Machine Setup$400,000,000Setup hours$2,000$200,000General Overhead$300,000,000Machine hours$5,000$60,000$800,000,000AABBABCDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.01. Material handling$30,000,000$70,000,000$100,000,0002. machine setup$120,000,000$280,000,000$400,000,0003. general overhead$60,000,000$240,000,000$300,000,000Total FOHTOTAL FOH =$210,000,000$590,000,000$800,000,000TOTAL PRODUCTION COST$270,000,000$850,000,000$1,120,000,000COST PER UNITRP.$27,000$42,500SALES AA( RP)$40,000$2,000$80,000,000BB (RP)$60,000$2,000$120,000,000$200,000,000COGS AARP.$54,000,000BBRP.$85,000,000TOTAL COST OF GOODS SOLD____________________________________$139,000,000GROSS PROFIT$26,000,000$35,000,000$61,000,000

Sheet6TRADITIONAL COSTINGAABBDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:Berdasar machine hours0.0FOH RATE PER MH =800000000 / 1000 =$800,0000.0FOH applied AA dan BB$240,000,000$560,000,000$800,000,000TOTAL PRODUCTION COST$300,000,000$820,000,000$1,120,000,000COST PER UNIT$30,000$41,000SALES AA2000 X 40.000RP$80,000,000BB2.000X60.000RP$120,000,000$200,000,000COGSRP$60,000,000$82,000,000$142,000,000GROSS PROFITTRADITIONAL$20,000,000$38,000,000$58,000,000ABC$26,000,000$35,000,000$61,000,000SELISIH$(6,000,000)$3,000,000$(3,000,000)FOH TOTAL APPLIED:TRADITIONAL$48,000,000$56,000,000$104,000,000ABC$42,000,000$59,000,000$101,000,000SELISIH$6,000,000$(3,000,000)$3,000,000

Sheet7Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013COST DRIVER CONSUMPTIONCOST POOLSFOH RpCOST DRIVERSEST COST DRIVERSAABBMaterial handling$100,000,000Ton materials$1,000$300$700Machine Setup$400,000,000Setup hours$2,000$600$1,400General Overhead$300,000,000Machine hours$5,000$1,000$4,000total$800,000,000PRODUCT AAPRODUCT BBDirect material per unitRp$2,000$4,000direct labor per jamRp$2,000$3,000Direct labor hour per unitjam$2$3production a year-unit$10,000$20,000Sales estimated$5,000$12,000SALES PRICE RP$40,000$60,000HITUNG:MENURUT ABC DAN TRADITIONAL COSTING1COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)2LABA / RUGI AA dan BB dan perbandingan labanya.3DISTORSI BIAYA antara ABC System dan Traditional Based Costing System

Sheet8ACTIVITY BASED COSTING (ABC)COST POOLSFOH RpCOST DRIVERSEST COST DRIVERSFOH/ COST DRIVER rpTOTALMaterial handling$100,000,000Ton materials$1,000$100,000Machine Setup$400,000,000Setup hours$2,000$200,000General Overhead$300,000,000Machine hours$5,000$60,000$800,000,000AABBABCDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.01. Material handling$30,000,000$70,000,000$100,000,0002. machine setup$120,000,000$280,000,000$400,000,0003. general overhead$60,000,000$240,000,000$300,000,000Total FOHTOTAL FOH =$210,000,000$590,000,000$800,000,000TOTAL PRODUCTION COST$270,000,000$850,000,000$1,120,000,000COST PER UNITRP.$27,000$42,500SALES AA( RP)$40,000$5,000$200,000,000BB (RP)$60,000$12,000$720,000,000$920,000,000COGS AARP.$135,000,000BBRP.$510,000,000TOTAL COST OF GOODS SOLD____________________________________$645,000,000GROSS PROFIT$65,000,000$210,000,000$275,000,000GROSS PROFIT MARGIN0.3250.2920.2989

Sheet9TRADITIONAL COSTINGAABBDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.0Berdasar ton materials:0.0FOH RATE PER TM =800000000 / 1000 =$800,0000.0FOH applied AA dan BB$240,000,000$560,000,000$800,000,000TOTAL PRODUCTION COST$300,000,000$820,000,000$1,120,000,000COST PER UNIT$30,000$41,000SALES AARP$200,000,000BBRP$720,000,000$920,000,000COGSRP$150,000,000$492,000,000$642,000,000GROSS PROFITTRADITIONAL$50,000,000$228,000,000$278,000,000ABC$65,000,000$210,000,000$275,000,000SELISIH / DISTORSI$(15,000,000)$18,000,000$3,000,000FOH TOTAL APPLIED:TRADITIONAL$120,000,000$336,000,000$456,000,000ABC$105,000,000$354,000,000$459,000,000SELISIH / DISTORSI$15,000,000$(18,000,000)$(3,000,000)GROSS PROFIT MARGIN TBC0.2500.317GROSS PROFIT MARGIN ABC0.3250.292

Sheet10Berikut ini adalah data yang disajikan oleh bagian Akuntansi PT. MAJU JAYA untuk tahun 2013COST DRIVER CONSUMPTIONCOST POOLSFOH RpCOST DRIVERSEST COST DRIVERSAABBMaterial handling$100,000,000Ton materials$1,000$300$700Machine Setup$400,000,000Setup hours$2,000$600$1,400General Overhead$300,000,000Machine hours$5,000$1,000$4,000total$800,000,000PRODUCT AAPRODUCT BBDirect material per unitRp$2,000$4,000direct labor per jamRp$2,000$3,000Direct labor hour per unitjam$2$3production a year-unit$10,000$20,000Sales estimated JAN 2013$2,000$4,000SALES PRICE RP$40,000$60,000HITUNG:MENURUT ABC DAN TRADITIONAL COSTING1COST OF PRODUCTION AA dan BB ( Traditional costing menggunakan dasar ton materials untuk menentukan tarif FOH)2LABA / RUGI AA dan BB dan perbandingan labanya.3DISTORSI BIAYA antara ABC System dan Traditional Based Costing System

Sheet11ACTIVITY BASED COSTING (ABC)COST POOLSFOH RpCOST DRIVERSEST COST DRIVERSFOH/ COST DRIVER rpTOTALMaterial handling$100,000,000Ton materials$1,000$100,000Machine Setup$400,000,000Setup hours$2,000$200,000General Overhead$300,000,000Machine hours$5,000$60,000$800,000,000AABBABCDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:0.01. Material handling$30,000,000$70,000,000$100,000,0002. machine setup$120,000,000$280,000,000$400,000,0003. general overhead$60,000,000$240,000,000$300,000,000Total FOHTOTAL FOH =$210,000,000$590,000,000$800,000,000TOTAL PRODUCTION COST$270,000,000$850,000,000$1,120,000,000COST PER UNITRP.$27,000$42,500SALES AA( RP)$40,000$2,000$80,000,000BB (RP)$60,000$4,000$240,000,000$320,000,000COGS AARP.$54,000,000BBRP.$170,000,000TOTAL COST OF GOODS SOLD____________________________________$224,000,000GROSS PROFIT$26,000,000$70,000,000$96,000,000GROSS PROFIT MARGIN0.3250.2920.3000

Sheet12TRADITIONAL COSTINGAABBDirect material$20,000,000$80,000,000$100,000,000direct labor$40,000,000$180,000,000$220,000,000FOH:Berdasar machine hours0.0FOH RATE PER MH =800000000 / 1000 =$800,0000.0FOH applied AA dan BB$240,000,000$560,000,000$800,000,000TOTAL PRODUCTION COST$300,000,000$820,000,000$1,120,000,000COST PER UNIT$30,000$41,000SALES AA2000 X 40.000RP$80,000,000BB4.000X60.000RP$240,000,000$320,000,000COGSRP$60,000,000$164,000,000$224,000,000GROSS PROFITTRADITIONAL$20,000,000$76,000,000$96,000,000ABC$26,000,000$70,000,000$96,000,000SELISIH$(6,000,000)$6,000,0000.0FOH TOTAL APPLIED:TRADITIONAL$48,000,000$112,000,000$160,000,000ABC$42,000,000$118,000,000$160,000,000SELISIH$6,000,000$(6,000,000)0.020% X 30.000.00020% X 30.000.000