Yogi Kurniawan Dewanti Nawang Nadifa A. Gunadi P. Amedeus Nugraha S. Nagara Shandika I.

(2011120161) (2011120180) (2011130005) (2012130133) (2012130 )

Akuntansi Biaya Kelas : F 22 April 2014

Reasons to Allocate Costs

by Natalie Grace, Demand Media

As a small business owner, allocating costs through an accounting system is a necessary task. The process requires you to assign costs so that all components included in that cost are divided accordingly. Depending on the root cause of the cost, it can be allocated to one or multiple areas of the business. A number of reason exits for cost allocation.

Provides Accurate Cost

By allocating cost to the respective departments that used a particular resource, youre able to show that the item associated with the cost had an input in the cost generation. Specifically, you can easily identify the amount spent on specific areas of the company. For example, if your human resources, accounting and customer service departments use the same computer system, you would spread the cost out for the computer system over all three departments. Accurate product cost information also enhances the quality of financial reporting and improves decision-making within the company.

Enhances Resource Usage

By assigning costs to specific departments, you may use those costs only to the point that their benefits supersede their cost. Specifically, when deciding whether to use a specific departments resource, you would first consider the departments fixed and variable costs. Depending on your business, fixed costs such as rent, insurance and salary of full-time employees generally stay constant. Variable costs rise directly in accordance to the level of sales in dollars or units sold, such as shipping charges, sales commissions and cost of goods sold. By

allocating costs, youre able to determine the extent that you can use company resources without negatively impacting cost.

Controls Limited Resources

By knowing how to use company resources and making it known that there are costs associated with those resources, you generally limit the demand for them. Specifically, if the resources were free, the demand for them likely would be greater than if you assigned a cost to them. For example, the production department controls a fixed asset, such as machinery or motor vehicles; however, demand outweighs supply. In this case, you may charge all the departments that use that fixed asset a cost, which enables you to balance demand with supply. This allocation has more to do with managing the demand than the actual cost for obtaining the asset.

Considerations
One of the best ways to understand cost allocation is to view it as a process that requires you to identify, aggregate and assign costs to cost objects. A cost object is an item or activity, such as a department or product, that requires you to separately weigh costs. The direct method is the most widely used alternative for allocating costs. For example, your accounting and payroll departments are the only divisions that hired employees during a particular month. After determining the total cost to human resources for hiring the respective employees for that month, you would allocate the specific percentages and flat dollar amounts of the total cost to the accounting and payroll departments.

http://smallbusiness.chron.com/reasons-allocate-costs-33821.html Di akses 20 April 2014, 19.24.

Sebagai pemilik usaha kecil, mengalokasikan biaya sangatlah penting. Hal ini dapat meningkatkan efektifitas dan efisiensi pembebanan biaya oleh suatu objek biaya. Alokasi biaya dapat dilakukan dengan membagi biaya berdasarkan jenis, kegunaan, serta penyebab terjadinya biaya tersebut. Sebagai contoh, research and development, design of products and processes, production, marketing, distribution, dan customer service cost. Ada beberapa keuntungan dengan menggunakan alokasi biaya, di antaranya: 1. Menyediakan Biaya Akurat Dengan mengalokasikan biaya untuk masing-masing departemen yang menggunakan sumber daya tertentu, perhitungan yang lebih akurat dapat dihasilkan. Hal ini disebabkan oleh perhitungan biaya yang telah dialokasikan berdasarkan sumber daya yang dikonsumsi oleh suatu objek biaya. Dengan kata lain, pengeluaran untuk suatu objek biaya tersebut dapat diketahui melalui jumlah yang dialokasikan.

2. Meningkatkan Penggunaan Sumber Daya Dengan menetapkan biaya untuk suatu departemen, alokasi biaya tidak hanya memberi keuntungan dengan perhitungan yang lebih akurat terkait sumber daya yang digunakan. Alokasi biaya juga dapat membantu dalam memperhitungkan biaya tetap mupun biaya variabel. Sebagai contoh, biaya tetap seperti biaya sewa, asuransi, dan gaji karyawan umumnya tetap. Biaya variabel seperti pengiriman dan komisi penjualan umumnya berubah, tergantung dari unit yang terjual. Alokasi biaya membantu untuk dapat menggunakan sumber daya dengan lebih efektif.

3. Mengontrol sumber daya yang dibatasi Dengan mengetahui bagaimana menggunakan sumber daya yang dimiliki, suatu perusahaan dapat dengan mudah membatasi jumlah permintaan atas produk yang akan mereka hasilkan.