Perhitungan Metode Full and Variable Costing

1.      Metode Full costing

Laporan Laba-Rugi

Untuk periode yang berakhir 31 Desember …

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      Penjualan (sales)                                                                                              xxx

      Biaya Produksi (production cost):

      Persed.awal brg jadi (beginning finished goods inventory)               xxx

      BBB (raw material cost)                                                         xxx

      BTKL direct labor cost)                                                          xxx

      BOP variabel (variable FOH)                                                 xxx

      BOP tetap (fixed FOH)                                                          xxx

      HP.Produksi (cost of goods manufactured)                                       xxx +

      Brg tersedia untuk dijual ( goods available for sales)                         xxx

      Persed. Akhir brg jadi (ending finished goods inventory)                 xxx –

      HPP (cost of goods sold)                                                                                xxx –

      Laba kotor (gross income)                                                                              xxx

      Biaya Non Produksi (Non production cost):

      Biaya pemasaran (marketing expense)                                                xxx

     

Biaya administrasi dan umum

(general & adiminstrative expense)                                         xxx +

      Total biaya non produksi                                                                                xxx –

      Laba bersih sebelum pajak (EBT)                                                                   xxx

2. Metode variabel costing

Laporan Laba-Rugi

Untuk periode yang berakhir 31 Desember …

      ________________________________________________________________

Penjualan (sales)                                                                                              xxx

Biaya variabel (variable cost):

      Persed.awal brg jadi (beginning finshed goods inventory)                xxx

      BBB (raw material cost)                                                         xxx

      BTKL (direct labor cost)                                                        xxx

      BOP (FOH) variabel                                                               xxx +

      HP.Produksi (cost of goods manufactured)                                       xxx +

      BTUD (goods available for sales)                                                       xxx

      Persed. Akhir brg jadi (ending finished goods inventory)                 xxx –

      HPP(cost of goods sold)                                                                                 xxx –

Margin kontribusi kotor (gross CM)                                                               xxx

Biaya komersial variabel (variable of commercial expenses);

Biaya pemasaran variabel (variable of marketing expenses)   xxx

Biaya adm.& umum variabel

(variable of general and administrative expenses)                  xxx +

                                                                                                                        xxx –

Batas kontibusi bersih (net CM)                                                                     xxx

Biaya tetap (fixed cost);

BOP tetap (fixed FOH)                                                          xxx

Biaya pemasaran tetap (fixed marketing expenses)                xxx

Biaya adm.& umum tetap

(fixed general and administrative expenses)                           xxx +

                                                                                                                        xxx -

Laba bersih setelah pajak (EAT)                                                                     xxx