ESTIMASI BIAYA 02 METODE ESTIMASI, PENGANTAR AKUNTANSI
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ESTIMASI BIAYA02 METODE ESTIMASI, PENGANTAR AKUNTANSI
Peran MR2
Tim/Project
Feasibility Stud
y
CSF
METODE ESTIMASI
Bad Estimate
Significant overrun on the original estimated value Inconsistent result (overrun & underrun) Few details Poorly documented Unreliable for funds allocation Unreliable for project control
Estimating Project Budgets
In order to develop a budget, we must: Forecast what resources the project will require Determine the required quantity of each Decide when they will be needed Understand how much they will cost - including the effects
of potential price inflation There are two fundamentally different strategies for
data gathering: Top-down Bottom-up
Top-Down Method
This strategy is based on collecting the judgment and experiences of top and middle managers
These cost estimates are then given to lower level managers, who are expected to continue the breakdown into budget estimates
This process continues to the lowest level Aka: BBS – Budget Breakdown Structure
Top-Down Method
Top-down (Macro) Approaches Analogy Method
based upon historical data, similar to the products or services estimate being prepared
describes how the estimate is similar to previous programs, cites assumptions used to project from factual data to estimated costs, and provides copies of charge number accounting cost summaries
Parametric Analysis Method Use of parametric models to derive cost data from key cost driver
factors such as product weight, complexity, inputs/outputs, software code types, historical data
a statistical relationship is developed between historical costs and program, physical, and performance characteristics
Top-Down Method
Apportion method
Top-Down Method Weighted Average Method
evaluation of three or more similar products and/or services to derive a weighted average in support of estimated costs
estimator cites historical resource expenditures on at least three programs and produces a weighted average calculation, including weighting criteria and rationale as to why and how the programs are similar to the current product or service
Technical Consensus Method group consensus for estimated resources using experienced,
qualified personnel to prepare resource estimates and considerations/assumptions
estimator cites specific personnel involved, their qualifications, estimating assumptions, data, and the median response to support each estimate
used when no structured resource estimating model can be applied
Bottom-Up Method
In this method, elemental tasks, their schedules, and their individual budgets are constructed following the WBS or project action plan
The people doing the work are consulted regarding times and budgets for the tasks to ensure the best level of accuracy
Initially, estimates are made in terms of resources, such as labor hours and materials
Bottom-up budgets should be and usually are, more accurate in the detailed tasks, but it is critical that all elements be included
Bottom-Up Method
Engineering Building-up Method A step-by-step bottoms-up description of task
requirements and estimated resources for labor, material, and Other Direct Cost (ODC), with descriptive rationale as to why resources are required and the considerations used by the engineer to develop the estimate
done at the lowest level of detail
Top-Down versus Bottom-Up Estimating
Conditions for Preferring Top-Down or Bottom-up Time and Cost Estimates
Condition Top-Down Bottom-UpStrategic decision making X Cost and time important XHigh uncertainty XInternal, small project XFixed-price contract XCustomer wants details XUnstable scope X
Phase Estimating over Product Life Cycle
PENGANTAR AKUNTANSI
15
ALIRAN DANA DI PERUSAHAAN
Fixed Assets
Bahan2, jasa(tunai / kredit)
Short & Long Term Debt
Equity
KAS & SURAT –
SURAT BERHAR
GA
pembelian
jual
beli
jual
pinjam
Bunga & Cicilan htg
Jual saham
Bayar Dividen
Investasi
Pendanaan
Bahan baku
Tenaga kerja
overhead
Produk ma sih dlmproses
Produk/Jasa siap jual Biaya penjualan,
Mktg, Adm, bunga , pajak
salesPenerimaan tunai
A/RMencairkan piutang
Dana hasil operasi
Biaya operasi
16
Dokumen2 Transaksi
Dokumen2 Transaksi
JURNAL
Proses Penjurnalan
Proses Posting padaLedger ( Buku Besar)
Rekening2Dalam Buku Besar
Laporan2Lain
Laporan RugiLaba
Laporan Neraca
Laporan Rugi/Laba (Income Statement)
Revenues – Expenses = Net Income
Laporan Rugi/Laba (2)
Revenues : hasil penjualan Pembayaran bisa sudah/belum dilakukan Contoh : Pendapatan penjualan (sales revenue),
Pendapatan jasa (services revenue), Pendapatan bunga (interest revenue)
Laporan Rugi/Laba (3)
Expenses : dikeluarkan saat memperoleh penjualan/pelayanan
Pembayaran bisa sudah/belum dilakukan Contoh : beban gaji, beban perawatan mesin,
beban bunga
Laporan Rugi/Laba (4)
Sales revenue- Cost of goods sold Gross profit- Operating expenses Income from operations+/- Non-operating items Income before taxes- Income taxes Net income
Laporan Rugi/Laba (5)
Cost of goods sold beban yang dikeluarkan oleh perusahaan dalam pembuatan barang untuk dijual kembali
Example - a book store buys a book for $25 and then sells it for $32. The cost of goods sold is $25.
Laporan Rugi/Laba (6)
Operating expenses beban yang dikeluarkan dalam proses operasi
Contoh : beban gaji (salaries expense), beban penggunaan dan perawatan mesin (utility expense), beban depresiasi (depreciation expenses)
Laporan Rugi/Laba (7)
Non-operating items : pendapatan, beban, keuntungan, kerugian yang tidak berhubungan dengan proses operasi utama perusahaan
Contoh : beban bunga (interest expense), keuntungan dan kerugian dari penjualan peralatan dan investasi lainnya
Laporan Rugi/Laba (8)
Income taxes : pajak penghasilan usaha Dihitung dari keuntungan sebelum pajak,
tergantung persentase pajak yang dikenakan
Example – Income before taxes is $50,000. The income tax rate is 30%. Income taxes = $50,000 * 30% = $15,000.
CONTOH LAPORAN LABA / RUGI25
Uraian Rp Rp %
Penerimaan Penjualan 100.000 100%
Harga Pokok Penjualan 15.000
15%
Margin Kotor 85.000
85%
Biaya pemasaran & Penjualan 15.000
Biaya Administrasi 10.000
Laba / Rugi Operasi 60.000
60%
Pendapatan / Biaya lain2 10.000
10%
Pendapatan sebelum bunga & pajak 70.000
70%
Bunga dibayar 50.000
50%
Pendapatan seb. Pajak 20.000
20%
Pajak -
0%
Pendapatan bersih setelah pajak 20.000
20%
Dividen dibayarkan 10.000
10%
Laba ditahan 10.000
10%
CONTOH STRUKTUR LAPORAN HARGA POKOK PENJUALAN (1)
26
1. BAHAN LANGSUNG (MATERIAL)1. Persediaan Awal 1,000 2. Pembelian-pembelian 5,000 +
6,000 3. Pengembalian-pengembalian 500 -4. Bahan Tersedia 5,500 5. Persediaan Akhir 2,500 -6. Pemakaian Bahan 3,000
2. BURUH LANGSUNGUpah, Lembur, dll 5,000 +
BIAYA PRIMER (PRIMARY COST) 8,000
3. BIAYA TAK LANGSUNG (OVERHEAD)1. Gaji Pegawai Tak Langsung 2,000 2. Bahan Tak Langsung/Pembantu 1,000 3. Listrik 300 4. Air 100 5. Minyak Pelumas 400 6. Paten 500 7. Depresiasi 1,200 +Total Overhead 5,500 +
BIAYA PRODUKSI (FACTORY COST) 13,500
CONTOH STRUKTUR LAPORAN HARGA POKOK PENJUALAN (2)
Analisis Biaya
27
4. BARANG DALAM PROSES (WORK IN PROCESS)1. Persediaan Awal 1,000 +
14,500 2. Persediaan Akhir 300 -
5. BIAYA LEPAS PABRIK (COST OF GOODS MANUFACTURED) 14,200 6. BARANG JADI (FINISHED GOODS)
1. Persediaan Awal 1,500 + 15,700
2. Persediaan Akhir 700 -HARGA POKOK BARANG TERJUAL 15,000
Laporan Laba Ditahan (Statement of Retained Earnings)
Menjelaskan bagaimana laba bersih dan deviden pemegang saham mempengaruhi posisi finansial perusahaan pada periode tertentu
Disusun setelah Laporan Rugi/Laba tersusun mengetahui laba bersih
Laporan Laba Ditahan (2)
Beg. balance, retained earnings+ Net income- Dividends End. balance, retained earnings
Neraca (Balance Sheet)
Melaporkan posisi finansial akun-akun perusahaan pada suatu saat tertentu
The basic format for the balance sheet is: Assets = Liabilities + Equity
Neraca (2)
Assets sumber daya yang dimiliki perusahaan Contoh : kas, piutang usaha, pembelian bahan
baku, gedung, peralatan
Neraca (3)
Liabilities utang jangka pendek dan utang jangka panjang perusahaan
Contoh : utang usaha, utang jangka panjang, pendapatan diterima di muka
Neraca (4)
Equity = Assets – liabilities Sering disebut modal pemegang saham
Neraca (5)
Aset terdiri dari : Current asset (aktiva lancar) Non-current asset (aktiva tidak lancar)
Current assets+ Non-current assets Total assets
Neraca (5)
Current assets : aset yang dapat digunakan atau berubah menjadi kas dalam waktu 1 tahun
Contoh : kas, piutang usaha, persediaan, investasi jangka pendek, pembelian bahan baku
Neraca (6)
Non-current assets : memberikan keuntungan dalam jangka panjang (> 1 tahun)
Contoh : investasi jangka panjang, tanah, gedung, peralatan, paten
Neraca (7)
Liabilities terdiri atas : current liabilities (utang jangka pendek) long-term liabilities (utang jangka panjang)
Current liabilities+ Long-term liabilities Total liabilities
Neraca (8)
Current liabilities : utang perusahaan yang akan dibayarkan dalam jangka waktu 1 tahun
Contoh : accounts payable, taxes payable, short-term notes payable
Neraca (9)
Long-term liabilities utang perusahaan yang belum akan dibayarkan dalam jangka waktu 1 tahun
Contoh : bonds payable
Neraca (10)
Stockholders’ Equity terdiri dari : contributed capital retained earnings
Contributed capital+ Retained earnings Total stockholders’ equity
Neraca (11)
Contributed capital modal berupa kas dan aset lainnya yang disediakan oleh pemegang saham
Contoh : common stock, additional paid in capital
Neraca (12)
Current assets+ Non-current assets Total assets
Current liabilities+ Long-term liabilities+ Stockholders’ equity Total liabilities and stockholders’ equity
CONTOH NERACA PERUSAHAAN43
AKTIVA = HARTA = ASSETS PASIVA = EKUITAS & KEWAJIBAN
AKTIVA LANCAR HUTANG JANGKA PENDEK
1. KAS 30 1. HTG DAGANG 1000
2. BANK 100 2. HTG JK PDK LAIN 800
3. PIUTANG 300 3. BIAYA TERHTG 200
4. PERSEDIAAN 420 TOT. HTG JK PDK 2000
5. AKTIVA LANCAR LAIN 50 HUTANG JANGKA PANJANG
TOTAL AKTIVA LANCAR 900 1.BANK 700
AKTIVA TETAP 2.OBLIGASI 200
1. TANAH 1500 3.HTG JK PJG LAIN 100
2. GEDUNG 1000 TOT HTG JK PJG 1000
3. MESIN 800 TOTAL HUTANG 3000
4. MOBIL 1200 EKUITAS
5 AKUMULASI PENYUSUTAN ( 900) 1. MODAL SAHAM 1000
TOTAL AKTV TETAP (NET) 3600 2. LABA DITAHAN 500
AKTIVA INTANGIBLES - TOTAL EKUITAS 1500
TOTAL AKTIVA 4500 TOTAL HUTANG & EKUITAS 4500
Contoh
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Step One
Classify the accounts as assets, liabilities, equity, revenue or expenses.
Assets
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Assets, Liabilities,
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Assets, Liabilities, Equity
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Assets, Liabilities, Equity, Revenues
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Assets, Liabilities, Equity, Revenues, Expenses
Cash 5,000 Sales 100,000
Utility Expense 8,000 Buildings 65,000
Common Stock 45,000 Accounts Payable 12,000
Supplies 4,000 Cost of Goods Sold 58,000
Interest Expense 5,000 Additional Paid in Capital
20,000
Bonds Payable 40,000 Supplies Expense 3,000
Salaries Expense 16,000 Accounts Receivable
10,000
Inventories 45,000 Retained Earnings 5,000 (beg. bal.)
Income Tax Rate 30%
Step Two
Prepare the Income Statement.
Sales revenue- Cost of goods sold Gross profit- Operating expenses Income from operations+/- Non-operating items Income before taxes- Income taxes Net income
Income Statement
Sales 100,000
- Cost of Goods Sold
-58,000
Gross Margin 42,000
- Operating Expenses
-27,000
Income from Operations
15,000
- Non-operating Items
-5,000
Income before Taxes
10,000
- Income Taxes -3,000
Net Income 7,000
Income Statement
Sales 100,000
- Cost of Goods Sold
-58,000
Gross Margin 42,000
- Operating Expenses
-27,000
Income from Operations
15,000
- Non-operating Items
-5,000
Income before Taxes
10,000
- Income Taxes -3,000
Net Income 7,000
Operating expenses include:
Utility expense 8,000Salaries expense 16,000Supplies expense 3,000
Income Statement
Sales 100,000
- Cost of Goods Sold
-58,000
Gross Margin 42,000
- Operating Expenses
-27,000
Income from Operations
15,000
- Non-operating Items
-5,000
Income before Taxes
10,000
- Income Taxes -3,000
Net Income 7,000
Non-operating items include:
Interest expense 5,000
Income Statement
Sales 100,000
- Cost of Goods Sold
-58,000
Gross Margin 42,000
- Operating Expenses
-27,000
Income from Operations
15,000
- Non-operating Items
-5,000
Income before Taxes
10,000
- Income Taxes -3,000
Net Income 7,000
Income taxes = Income before taxes * Income tax rate
10,000 * 30% = 3,000
Step Three
Prepare the Statement of Retained Earnings.
Beg. balance, retained earnings+ Net income- Dividends End. balance, retained earnings
Statement of Retained Earnings
Beginning Balance, Retained Earnings
5,000
+ Net Income +7,000
- Dividends -0
Ending Balance, Retained Earnings
12,000
Net Income is brought forward from the Income Statement.
Step Four
Prepare the Balance Sheet.
Current assets+ Non-current assets Total assets
Current liabilities+ Long-term liabilities+ Stockholders’ equity Total liabilities and stockholders’ equity
Balance Sheet
Current Assets: Current Liabilities:
Cash 5,000 Accounts Payable 12,000
Accounts Receivable
10,000 Long-term liabilities:
Inventories 45,000 Bonds Payable 40,000
Supplies 4,000 Stockholders’ Equity:
Non-Current Assets:
Common Stock 45,000
Buildings 65,000 Additional Paid in Capital
20,000
Retained Earnings 12,000
Total Assets 129,000 Total Liabilities and Equity
129,000
Balance Sheet
Current Assets: Current Liabilities:
Cash 5,000 Accounts Payable 12,000
Accounts Receivable
10,000 Long-term liabilities:
Inventories 45,000 Bonds Payable 40,000
Supplies 4,000 Stockholders’ Equity:
Non-Current Assets:
Common Stock 45,000
Buildings 65,000 Additional Paid in Capital
20,000
Retained Earnings 12,000
Total Assets 129,000 Total Liabilities and Equity
129,000
End. Bal. is brought forward from the Statement of Retained Earnings
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