Kemanfaatan Capacity Cost Reports Dalam Peningkatan Kinerja Laba

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Jesica Handoko, S.E., M.Si, Ak.
Unika Widya Mandala Surabaya

[Jurnal Akuntansi (SNA) 13 – Akuntansi Manajemen]


One of recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental research is conducted using 2x2x2x2x12 mixed-subjects design aiming to answer: (1) Whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity?; (2) by considering market demand fluctuation in long-term periods, whether decision makers who received capacity cost report will outperformed the other decision makers who did not receive capacity cost report?; (3) Whether linier model could be used to reducing negative impact (decreasing profit) that is suggested caused by capacity cost report?; and (4) whether locus of control interacted with capacity cost report influence companies’ profit performance? One hundred and fifty eight undergraduate students of FEUKWMS is participating in this experiment, after they are considered passed the manipulation checks and fill the research questions completely. There are several findings: First, by considering within-subject (period), this experiment support previous research (Buchheit, 2003), which is there’s significant influence from interaction of variable Periode*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value

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Keywords: Capacity decision, Capacity Cost Report, Profit Performance, Market Demand, Linier Model, Locus of Control


Competition in business today requires companies to create products or services that provide or increase value for consumers. Value for consumers is the main focus because the company can create competitive advantage by creating better value for consumers at a cost equal to or lower than its competitors, or creating the same value at a lower cost than its competitors (Hansen and Mowen, 2009:13) . Value for the consumer (customer value) is the difference between what consumers receive (realization for consumers) with what consumers submit (sacrifice customer).

Reduction of consumer sacrifice can be done in various ways, one of which is cost reduction through activity-based management. Hansen and Mowen (2009:236-237) argues that the value analysis process can be done to achieve cost reduction goals. Broadly speaking, value analysis, process analysis related to driving (drivers), activity analysis, and performance measurement activities. Analysis of driver (drivers) aims to understand the cause of each activity by identifying factors that are at the root of the activity cost driver. If the root activity triggers are known, then an action to fix the related activities can be done. Furthermore, activity analysis is the process of identifying, describing, and evaluating the various activities into 2 (two) major groups: value-added activities and not value-added activities.

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Presentation of information about company activities, especially activities that are not value-added, will provide information about the level of efficiency, quality and time required to perform the activity. Information about the performance measures of activity can be presented in the form of financial and non-financial. Presentation of various performance measures of this activity can be manifested in a variety of reports to support the achievement of management objectives, namely the reduction of consumer sacrifice to enhance value for them. Research is now focusing on cost-benefit reports presenting capacity as a reduction of consumer sacrifice. Capacity cost reports are reports that separates the cost of capacity between the cost of “serving” the capacity that is used with a “portion” of unused capacity (Buchheit, 2003). As previously described, “portion” unused capacity is the cost of various activities that are not value added. Presentation of capacity cost management reports can be useful for at least four of the following reasons (Buchheit, 2003): (1) capacity of reporting will provide information useful in making decisions about unused capacity, if previously there has been no report, (2) reporting capacity can be change behavior, if decision makers believe that the reduction in the cost of unused capacity will be able to increase their job security and compensation, (3) reporting of present capacity of the product cost which is independent of the volume of output, …

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