Penentuan Laba Dalam Absorption Costing Approach (ACA)

Laporan Laba Rugi Dalam  Absorption Costing Approach (ACA)

Kerja Catatan:
1 PCR = PCR sesuai variabel pendekatan + FMOR biaya
2 FMOR = Standar overhead manufaktur tetap / Standard output
3 Valuasi Saham = Unit X PCR
4. Kapasitas Variance = (AO-SO) X Fmor.
5. Non Mfg Biaya:
* Administrasi biaya overhead
* Biaya overhead yang Jual
* Distribusi
Keterangan ................................................. Jumlah ...............................
A. Pendapatan Penjualan (SU X SR) ......................................... ................. XXX
B. Jumlah Mfg. COGS
i. Bahan Langsung (AO X Rate) ........................................... ............... XXX
ii. Tenaga Kerja Langsung (AO X Rate) ........................................... .................. XXX
iii. Beban Langsung (AO X Rate) ........................................... ........... XXX
iv. Variabel Mfg. Overhead (AO X Rate) ........................................ XXX
v. Tetap Mfg. Overhead (AO X FMOR) ....................................... XXX ....
vi. Membuka stok barang jadi ............................................. ..... XXX
vii. Dikurangi: Menutup stok barang jadi ........................................ (XXX)
C. Disesuaikan Laba Kotor (AB) .......................................... .......... XXX
Tambahkan: Kapasitas Variance (Jika AO> SO) ........................................ ........ XXX
atau,
Dikurangi: Kapasitas Variance (Jika AO <SO) ........................................ ...... XXX
D. Disesuaikan Laba Kotor ............................................. ...................... XXX
Biaya E. Jumlah Non-Manufacturing
i. Variabel Non-Mfg. Biaya (SU X Rate) .......................................... XXX
ii. Tetap Non-Mfg. Biaya (Standard) .............................................. ..XXX
Laba Sebelum Pajak (DE) ........................................... ............... XXX
Di sini,
SU = Penjualan Unit, Tingkat SR = Penjualan, AO = output aktual, FMOR = Tetap Manufaktur Tingkat Overhead, Mfg. HPP = Biaya Produksi Dari Pokok, SO = Standard Output.