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Penggunaan Informasi Akuntansi Penuh Dalam Penentuan Harga Transfer

Tuesday, April 7, 2009 by Eko Wahyudiharto

Sebuah perusahaan yang besar dan kompleks terdiri atas beberapa pusat pertanggungan-jawab (divisi sebagai responsibility center) yang memfungsikan manajer-manajer divisi agar dapat memiliki rentang kontrol yang lebih efektif dalam operasional.

Divisi-divisi dalam perusahaan tersebut membutuhkan setidaknya informasi akuntansi tentang sumber daya yang digunakan serta keluaran yang dihasilkan. Informasi-informasi ini minimal digunakan untuk:
a. Merencanakan pengalokasian sumber daya
b. Melakukan kontrol operasional
c. Evaluasi terhadap performa manajer

Lebih lengkap, pembagian karakteristik divisi yang dimaksud antara lain:



































No.
Responsibility Center
Tugas Manajer
Contoh
1Cost CenterBertanggung jawab atas biaya yang dipakai selama operasionalMisal: Kantor Pusat
2Revenue CenterBertanggung jawab terhadap pendapatan yang diterima
3Profit CenterBertanggung jawab terhadap laba yang diperolehMisal: Kantor cabang
4Investment CenterBertanggung jawab atas laba dan investasi yang dihasilkanMisal: perusahaan besar, multi-company atau holding yang terdesentralisasi


Secara umum, harga transfer adalah penentuan harga produk antara yang dijual oleh sebuah divisi semi otonom lain dari perusahaan yg berskala besar dan dibeli oleh divisi lain dari perusahaan yg sama. Atau dengan kata lain, harga transfer merupakan harga yang ditetapkan oleh profit center dalam transaksi penjualan. Biasanya, harga transfer muncul pada suatu perusahaan yang terdesentralisasi.

Misal:


Harga transfer mempengaruhi tingkat laba untuk kedua divisi (penjual dan pembeli), yang dalam gambar diatas artinya:
a. Laba besar bagi Divisi Aki Kering
b. Laba rendah bagi Divisi Perakitan Mobil

Harga transfer yang ideal seharusnya berpatokan baik pada keuntungan yang maksimal bagi perusahaan maupun bagi kedua divisi sehingga kerugian secara umum dapat diminimalisir. Walau begitu, harga transfer sama sekali tidak memberikan perubahan net income bagi perusahaan secara langsung.

Banyak perusahaan menggunakan harga pasar aktif sebagai ukuran harga transfer, namun demikian, industri dengan basis harga transfer lebih disukai karena industri tersebut dapat meningkatkan efisiensi dan fairness. Karena ketika harga pasar tidak tersedia, industri atau perusahaan tersebut dapat menggunakan antara alternatif NEGOTIATED PRICE atau COST BASED PRICE.
a. NEGOTIATED PRICE
Sebuah sistem dimana harga transfer dapat dinegosiasikan antara manajer divisi penjual dan manajer divisi pembeli. Walaupun demikian, sistem ini akan mempengaruhi waktu produksi akibat bertambahnya waktu negosiasi.
b. COST BASED PRICE
Salah satu alternatif terbaik yang dapat digunakan karena biaya kontrol dapat diminimalisasi. Pendekatan yang digunakan adalah biaya variabel (variabel cost) ataupun biaya penuh (full cost).

Ada 3 kondisi penentuan harga transfer:
1. Tidak terdapat pasar eksternal untuk produk antara

2. Pasar untuk produk antara bersifat pasar persaingan sempurna

3. Pasar utk produk antara bersifat persaingan tidak sempurna


Namun demikian, konflik tidak dapat dihindari antara kepentingan perusahaan dan manajer masing-masing divisi yang berkaitan pada saat pola penentuan harga transfer digunakan dalam sebuah perusahaan.

Tentunya dalam penentuan harga transfer manajemen tidak dapat sembarangan menentukan harga, secara garis besar harga tersebut sebisa mungkin tidak merugikan salah satu pihak yang terlibat, selain itu harga transfer dalam praktiknya harus terus diperhatikan agar tujuan manajemen sesuai dengan tujuan perusahaan.

Prinsip dasarnya adalah bahwa harga transfer sebaiknya serupa dengan harga yang akan dikenakan seandainya produk tersebut diual ke konsumen luar atau dibeli dari pemasok luar. Namun hal tersebut dalam dunia nyata sangat sulit diterapkan, hanya sedikit perusahaan yang menetapkan prinsip ini.

Tujuan harga transfer berubah apabila melibatkan multinational corporation (MNC) serta barang yang ditransfer melalui batas-batas negara. Tujuan penentuan harga transfer internasional terfokus pada meminimalkan pajak, bea, dan risiko pertukaran asing, bersama dengan meningkatkan suatu kompetitif perusahaan dan memperbaiki hubungannya dengan pemerintah asing.



Sebagai contoh, pembebanan harga transfer yang rendah untuk anak perusahaan asing mungkin akan mengurangi pembayaran bea cukai sebagai akibat dari batas-batas internasional, atau mungkin membantu anak perusahaan untuk bersaing dalam pasar asing dengan mempertahankan biaya anak perusahaan yang rendah. Di sisi lain, mebebankan suatu harga transfer yang tinggi mungkin membantu MNC mengurangi laba pada negeri yang telah memperketat kendali pengiriman uang asing, atau mungkin memberikan kemudahan bagi MNC memindahkan pendapatan dari suatu negara yang memiliki tingkat pajak pendapatan yang tinggi ke suatu negara dengan tingkat pajak rendah (tax haven country).

Penelitian akhir-akhir ini telah menemukan bahwa lebih dari 80% perusahaan-perusahaan multinsional (MNC) melihat transfer pricing sebagai suatu isu pajak internasional utama, dan lebih dari setengah dari perusahaan ini mengatakan bahwa isu ini adalah isu yang paling penting. Sebagian besar negara sekarang menerima perjanjian modal Organization of Economic Cooperation and Development (OECD), yang menyatakan bahwa harga-harga transfer sebaiknya disesuaikan dengan menggunakan standar arm’s-length, artinya pada suatu harga yang akan dicapai oleh pihak-pihak yang independen. Sementara perjanjian model tersebut diterima secara luas, terdapat perbedaan-perbedaan dalam cara negara-negara menerapkannya. Meskipun demikian, terdapat dukungan yang kuat di seluruh dunia terhadap suatu pendekatan untuk membatasi usaha-usaha oleh MNC untuk mengurangi kewajiban pajak dengan menetapkan harga-harga transfer yang berbeda dengan arm’s-length standard tersebut.

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Term of McGraw-Hill

Thursday, March 19, 2009 by Eko Wahyudiharto


STEP FIXED COSTS
Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity.

STEP VARIABLE COSTS
Total cost remains constant within a narrow range of activity.

TOTAL FIXED COSTS
Total fixed cost remains the same even when the activity level changes.

TOTAL VARIABLE COSTS
Total variable cost changes as activity level changes.

CURVILINEAR COST
A straight-Line (constant unit variable cost) closely approximates a curvilinear line within the relevant range.

SEMI VARIABLE COST
A semivariable cost is partly fixed and partly variable.

ACCOUNT CLASSIFICATION METHOD
Cost estimates are based on a review of each account making up the total cost being analyzed.

VISUAL FIT METHOD
A scatter diagram of past cost behavior may be helpful in analyzing mixed costs.

HIGH LOW METHOD
A simple way to draw an estimated line of cost behaviour by connecting the highest and lowest costs on a scatter diagram with a straight line.

LEAST SQUARES REGRESSION METHOD
statistical procedure used to determine the relationship between variables such as activity and cost. The objective of the regression method is the general cost equation: Y = a + bX in cost terms TC = F + VX

ENGINEERING METHOD OF COST ESTIMATION
A cost-estimation method in which a detailed study is made of the process that results in cost incurrence

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Manajerial Accounting

Monday, March 2, 2009 by Eko Wahyudiharto

1. DEFINE MANAGERIAL ACCOUNTING
The branch of accounting that uses both historical and estimated data in providing information that management uses in conducting daily operations in planning future operations, and in developing overall business strategies.

Accounting is the process of measuring economic information and communicating it to the decision-makers and stakeholders in an organization. Accounting information is used by an organizations managers, investors, employees, and creditors

2. LIST & EXPLAIN 4 MANAGEMENT PROCESS
Planning – Good managers don’t need to develop a long-term, strategic plan to be effective. In fact long-range planning these days often only looks out a quarter or a year at most – the business environment changes too fast to lock in plans for much longer.
You need a short-term plan, specific to the goal you are working to achieve, - one that you can communicate to your team with an appropriate sense of urgency.
• Figure out what your goal is (assuming your boss hasn’t told you) then figure out the best way to get there.
• Be sure you have the resources you need.
• Look at the strengths and weakness of your resources (people, money and senior management support) then optimize them (time-line for completion, number of people you can allocate, deciding to rent or buy needed equipment for cost effectiveness, etc.).
• Then look at all the possible scenarios and plan for them, including a worst case. Develop, evaluate, then select a plan that has the highest probability for success. The most overlooked part of planning is asking the following important question: “What could go wrong”? It’s well worth a brief brainstorming session with your team to identify even the remotest possibility.
One of the most effective management process tools is to ask the people who will actually be doing the work for their input!

Organizing – now that you have a plan, ask the following questions of yourself:
• Do all your team members know what they are supposed to do?
• Are your team members trained and motivated for what they need to do?
• Do they have everything they need?
• Are “spare parts” available, just in case?
Doing this legwork ahead of time ensures that everything is ready to go, when its needed.

Directing – your plan is in place, everything is organized:
• Think of directing as conducting an orchestra – everyone knows how to play their instrument, everyone has a score in front of them, knows what notes to play, and when to play. If you have team members who can play more than one instrument, you’re way ahead of the game
• Tap your baton and start the music! All your team needs is for you to give them the downbeat!
• Finally, encourage them! Wish them luck! If your goal is time-sensitive, maybe offer them an incentive to finish ahead of time and/or a “bonus” for extra quality

Monitoring – now that everything is moving ahead, keep your eye on everything. This is the final step of the management process.
• Stay on top of everything. Make sure individual tasks are on schedule. If not, pause and adjust your plan.
• When something goes wrong, as it inevitably will, that’s why you have a contingency plan.
• Continue to monitor, particularly the results of changes you put in place.

3. LIST & DESCRIBE 5 OBJECTIVE OF MANAGERIAL ACCOUNTING (ATTENTION, DIRECTING, FUNCTION, EMPOWERMENT, BSC)

All of the objectives of managerial accounting activity, which are listed below, would be relevant in major decision to expand its operation.

(a) ATTENTION
Assessing the organization's competitive position and working with other managers to ensure the organization's long-run competitiveness in its industry: Information about industry-wide performance standards would be obtained and compared with own performance.

(b) DIRECTING
Assisting managers in directing and controlling operations: Managerial accountants would provide information about the actual costs of operating new stores and market segments.

(c) FUNCTION
Providing information for decision making and planning and proactively participating as part of the management team in the decision making and planning processes: Managerial accountants would provide estimates of the costs and benefits of adding stores or product lines to operations.

(d) EMPOWERMENT
Motivating managers and other employees toward the organization's goals: A budget is provided for the cost of operating new stores and market segments, and managers are expected to strive to meet budgetary targets.

(e) BALANCE SCORE CARD
Measuring the performance of activities, subunits, managers, and other employees within the organization: Quarterly income statements would be prepared for each of the company's major geographical sectors, and these income reports are used to evaluate the earnings performance of each sector during the relevant time period.

4. LIST 4 PERSPECTIVE BSC (MANAGERIAL ACCOUNTING)
The four perspectives are:

* Customer perspective - how do customers see the firm?
Perspektif pelanggan menggunakan ukuran berapa “nilai” yang diberikan kepada pelanggan dilihat dari segi waktu, kualitas, performansi dan layanan, dan biaya. Contohnya ukuran kecepatan waktu mulai dari permintaan sampai dengan pengiriman sampai ditangan pelanggan, tingkat kepuasan pelanggan terhadap produk kita, tingkat penjualan terhadap produk baru, dan atau banyaknya service call yang dilayani.

* Internal perspective - how well does it manage its operational processes?
Pada perspektif internal dapat mengevaluasi ekspektasi yang diharapkan pelanggan dapat terpenuhi melalui perbaikan proses di internal organisasi tersebut. Disini juga kita dapat mengukur tingkat keahlian dan produktifitas karyawan, kualitas yang dihasilkan oleh organisasi tersebut, dan atau sistem informasi yang baik yang berjalan dalam organisasi.

* Innovation and learning perspective – can the firm continue to improve and create value? This perspective also examines how an organisation learns and grows.
Dari sisi perspektif inovasi dan pembelajaran dari suatu organisasi kita dapat mengukurnya melalui, peningkatan dan inovasi yang berkelanjutan terhadap produk-produk yang dimiliki. Kita harus garis bawahi bahwa produk disini tidak selamanya berupa barang, pelayanan dan hal-hal lain yang bersifat jasa pun adalah produk. Ukuran yang diberikan antara lain banyaknya produk-produk baru yang dihasilkan dan persentase kebrhasilan penjualannya, tingkat penestrasi terhadap market baru, atau implementasi SCM (supply Chain Management), dll.

* Financial perspective - how does the firm look to shareholders?
Apabila target-target diatas dapat terpenuhi maka efeknya akan mengimbas pada perspektif finansial juga. Finansial disini termasuk mengukur pendapatan dan pengeluaran, lebih dalamnya lagi ROI (return on investment), tingkat penjualan, pertumbuhan market share, dll.

For each of four perspectives it is necessary to identify indicators to measure the performance of the organisations.

5. DEFINE & EXPLAIN COST
In economics, business, and accounting, a cost is the value of money that has been used up to produce something, and hence is not available for use anymore. In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost.

6. COST ON FINANCIAL STATEMENT
The income statement or condensed statement of profit and loss shows the profit or loss of the business, while the cost of goods manufactured and sold statement reveals the cost to make and sell. The cost of goods sold section of the income statement of a manufacturing business can be divided into five distinct parts:

(1) Direct materials section; it comprises of beginning inventory, purchases and purchases returns and allowances and ending inventory.

(2) Direct labor section; it includes the cost of employees whose work can be identified directly with the product manufactured.

(3) Factory overhead; it comprises of all those costs that assist in an indirect manner in the manufacturing of the product e.g., indirect materials, indirect labor, depreciation of plant and machinery, depreciation of building, rent of factory building, repairs and insurance of factory plant and machinery etc. It is to be noted that with regard to factory overhead recording, there may be three possibilities:
(A) Only actual factory overhead incurred are given.
(B) Only applied factory overhead are provided.
(C) Both actual and applied factory overhead are given. When both actual and applied factory overhead are known then the difference is analyzed which is known as under or over applied factory overhead which is shown in the cost of goods sold or income statement. Under or Over Applied Factory Overhead is the difference of actual factory over head and applied factory overhead. I applied factory overhead are less than actual factory overhead, the variance is known as under applied factory overhead. On the other hand when applied factory overhead are more than the actual factory overhead, the variance is called over applied factory overhead. Under applied overhead are added while over applied overhead are deducted from cost of goods sold at normal.

(4) Work in process inventories; these represent the costs in process at the beginning and costs still in process at the end of the fiscal period.

(5) Finished goods inventories; These represent the cost of finished goods inventories present at the beginning and at the end of the fiscal period.

The income statement is based upon the sales or revenue, costs and expenses of manufacturing, selling or marketing, administrating, other income and expense items. The income statement is the complementary to the balance sheet.

7. REVIEW GENERAL FORMAT OF AN INCOME STATEMENT
Note the general format of an income statement may include (if appropriate) the following segment information:

- Revenue
- Less cost of goods sold
- Equals gross profit
- Less operating expenses
- Equals operating income
- Plus other revenues and gains
- Less other expenses and losses
- Equals income from continuing operating before income taxes
- Less income taxes
- Equals income from continuing operations
- Plus or minus results from discontinued segments
- Plus or minus extraordinary events
- Equals net income
- Plus or minus comprehensive income items
- Equals comprehensive income
- Earnings per share of common stock


8. HOW MANUFACTURING COSTS PROCESS
Manufacturing Process costs
The costs of manufacturing processes are dictated by how many parts are to be made using the process. The longer the production run, the more mass production techniques such as automation should be considered.

Casting costs
Generally the most economic casting process will be dictated by the size of the production run. For small runs, the cost of a pattern for the casting and any set up costs will form a large part of the total casting cost. For larger production runs, the cost of the pattern and set up costs for each individual casting will be very small and material costs will therefore be more important. For small production runs, sand casting is usually the most economical process, while for mass production, die casting and centrifugal casting become more viable. Generally, a casting's costs decreases considerably as the size of the production run increases.

Machining costs
The cost of machining will depend on the type of material being machined, the amount of material being removed, the size of the component and the size of the production run. For mass production, automated techniques are generally employed to reduce labour costs, however this results in large set up costs.

Fabrication costs
The costs for fabrication techniques do not decrease significantly with increased production sizes unless the process can be automated. However this implies an increase set up costs.

Welding costs
Generally for larger production runs, automated techniques are used which result in reduced labour costs but a large initial set up cost due to the having to buy a new machine. Different welding processes imply different costs. MIG and TIG welding are generally more expensive than manual metal arc or oxy - acetylene type welding because of the increased cost of the consumables used and, in the case of TIG, the increased labour costs because of the slower rate of welding.

Bolting costs
In general, an increase in the number of bolts will result in a more expensive product because of the problems with handling and inserting bolts. Hence, within reason, a smaller number of stronger bolts should be used in preference to a larger number of smaller and therefore weaker bolts. Individual bolt prices will be dictated by the type of material, thread types, nut types etc.

Gluing costs
The cost of gluing depends on the cost of the glue used and the labour costs. The price of adhesives can vary hugely depending on the type of adhesive. Unless the process is automated, gluing is fairly labour intensive and time consuming because of the care that must be taken in the preparation of the joint and the time necessary for the adhesive to cure or harden. Generally, gluing costs are similar with to other common joining processes such as bolting and welding.

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