Soal & Pembahasan : Analisis Varian Bahan Baku Langsung Akuntansi Manajemen (Akuntansi Manajerial)

Summary

In this educational video, Catur Sasongko explains how to calculate material variances in managerial accounting using a case study from PT Ais Segar. The video covers standard material usage, material price variance, and material usage (efficiency) variance, specifically related to ice cream production in July 2020. Through step-by-step calculations, the video highlights the impact of higher-than-expected costs and inefficiencies in material usage, emphasizing how these factors affect the company’s profitability. Viewers gain a clear understanding of how to apply these accounting concepts in real-world scenarios, with practical examples and formulas.

Takeaways

• 😀 The video is about managerial accounting, specifically focusing on material usage and price variances.
• 😀 The scenario is based on PT Ais Sagar's production of Koi ice cream in July 2020.
• 😀 Actual production of Koi ice cream in July was 30,000 units.
• 😀 Actual material usage was 60,000 packs of raw materials at a cost of 7,500 per pack.
• 😀 The standard material usage per ice cream unit is 1.9 packs, and the standard cost per pack is 7,000.
• 😀 The first task is to calculate the standard material usage, which is 57,000 packs for the production of 30,000 units.
• 😀 Price variance is calculated by comparing the actual cost of raw materials with the standard cost, which resulted in a 30 million IDR variance.
• 😀 The price variance shows that actual raw material prices were higher than the standard, which negatively affects the operating profit.
• 😀 The material usage variance (efficiency variance) indicates if actual material consumption was more or less than the standard, resulting in a 21 million IDR negative variance.
• 😀 The video uses both formulas and graphical representation to explain how to calculate material price variance and usage variance.
• 😀 Variance results show that the company used more materials than the standard, leading to higher material costs, which will reduce the company’s operating profit.

Q & A

What is the main topic of the video?

The video focuses on explaining how to calculate material usage and price variances in managerial accounting, specifically for PT Ais Segar’s ice cream production in July 2020.

What is the standard material usage for one unit of ice cream?

The standard material usage for one unit of ice cream is 1.9 packages of raw material.

How many packages of raw material are required for producing 30,000 ice cream units?

For 30,000 ice cream units, the required standard material usage is 57,000 packages (1.9 packages per unit).

What was the actual price of raw material per package?

The actual price of raw material per package was 7,500 IDR.

What is the standard price of raw material per package?

The standard price of raw material per package is 7,000 IDR.

How many packages of raw material were purchased by PT Ais Segar?

PT Ais Segar purchased 60,000 packages of raw material.

What is the formula used to calculate price variance?

The formula for price variance is: (Actual price per unit - Standard price per unit) * Actual quantity purchased.

What is the result of the price variance calculation for PT Ais Segar?

The price variance is 30 million IDR, which is unfavorable because the actual price is higher than the standard price.

What is the formula used to calculate material usage variance?

The formula for material usage variance is: (Actual quantity used - Standard quantity allowed) * Standard price.

What is the result of the material usage variance calculation for PT Ais Segar?

The material usage variance is 21 million IDR, which is unfavorable because the actual material usage was higher than the standard.

How does the total variance (price + usage) impact the company’s performance?

The total variance of 51 million IDR is unfavorable, indicating that PT Ais Segar’s material costs and usage are inefficient, which could negatively affect their profitability.

How can PT Ais Segar address the unfavorable material usage variance?

PT Ais Segar can address the unfavorable material usage variance by focusing on improving production efficiency, possibly by optimizing raw material consumption.