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2CaraMengukurJOBCOSTING :

JOBCOSTING
EltySarvia,ST.,MT. Fakultas Teknik Jurusan Teknik Industri Universitas KristenMaranatha Bandung

Kalkulasi Biaya Aktual (Actual Costing)

Kalkulasi Biaya Normal(Normal Costing)

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ActualCosting
Menggunakan biaya aktual untuk bahan langsung, tenaga kerja langsung, dan overhead. Tujuannya adalah untuk menentukan biaya perunit. Kesulitannya : pembebanan biaya overhead aktual menciptakan konflik antara ketepatan waktu dan keakuratan. Sebagai contoh : pertimbangkan suatu perusahaan yg menghasilkan 1 b h b k h h lk jenis produk. Dalam hal ini, kita mengetahui bahwa biaya Overhead sepanjang tahun menjadi milik unit yg diproduksi sepanjang tahun tersebut. Oleh karena itu, jika menunggu sampai akhir tahun, tidak dapat diterima karena diperlukan secara tepat waktu baik untuk laporan keuangan internal maupun untuk membantu manajer mengambil keputusan seperti penetapan harga.

ActualCosting
Beberapa pihak menyarankan bahwa informasi biaya overhead yg lebih tepat waktu dapat diperoleh dengan menggunakan prosedur yg sama untuk periode lebih pendek, misalkan seminggu atau sebulan. Namun pendekatan ini cenderung menghasilkan biaya perunit yg berfluktuasi dari bulan ke bulan. Hal ini terjadi karena 2 alasan : 1. 1 terjadinya overhead yang tidak merata 2. produks tidak merata Contoh penerapan : Manufaktur, Marketing, dan Customer Service

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Example:Robinsonsmanufacturing
Which also includes product installation To make a machine, Robinson purchases some components from outside suppliers and make others itself itself. Each of Robinsons jobs also has a service element: instaling a machine at a customers site, integrating it with the customers other machines and processes, and ensuring the machine meets customer expectation
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SevenstepJobCosting
1. 2. 3. 4. 5. 6. 7. IdentifytheJobtobecosted IdentifytheDirectCostsoftheJob SelecttheCostAllocationbase(s)touseforallocatingIndirect CoststotheJob MatchIndirectCoststotheirrespectiveCost Allocationbase(s) Match Indirect Costs to their respective CostAllocation base(s) CalculateanOverheadAllocationRate: ActualOHCosts ActualOHAllocationBase AllocateOverheadCoststotheJob: OHAllocationRatexActualBaseActivityFortheJob ComputeTotalJobCostsbyaddingalldirectandindirectcosts together
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Robinsonsmanufacturing
1.IdentifytheJobtobecosted
Aktivitas : Job WPP 298, manufacturing a paper making machine for the western Pulp and Paper Company in 2008r ASourcedocumentrecordsalabortimecardonwhichanemployeeswork hoursarerecorded Seeexhibit42

Robinsonsmanufacturing
Directmanufacturinglabor:usedalabortimerecord SeeExhibit43,PanelB,showsatypicalweeklylabortimerecordfora particularemployee. The25hoursspentonjobWPP298appearsonthejobcostrecordinexhibit 42atacostof$450(25hoursx$18perhour). y, j y ( Similarly,thejob costrecordJL256willcarryacostof$216(12hoursx$18 perhour). Thethreehoursoftimespentonmaintenanceandcleaningat$18perhours equals$54. ThisCostispartofindirectmanufacturingcosts Thisindirectcostisincludedaspartofthemanufacturingoverheadcostpool allocatedtojobs. Thetotaldirectmanufacturinglaborcostof$1.579forthepapermaking machinethatappearsinthedirectmanufacturinglaborpanelofthejobcost recordinexhibit42isthesumofallthedirectmanufacturinglaborcosts chargedtothisjobbydifferentemployees
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2.IdentifytheDirectCostsoftheJob
Two direct manufacturing cost categories : direct materials and direct manufacturing labor DirectMaterial:seeexhibit43,PanelA,showsamateriallsrequisitionrecord forRobinsonCompany Material:Metalbracket,theactualquantity8,the actualunitcost$14,andthetotalcost$112 Seeexhibit43
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Robinsonsmanufacturing
3.SelecttheCostAllocationbase(s)tousefor allocatingIndirectCoststotheJob
Indirect manufacturing costs are costs that are necessary to do a job but that cannot be traced to a specific job, so they must be allocated to all jobs in a systematis ways. For Examples: depreciation and repairs of machines The number of direct manufacturing laborhours is a good measure of how individual jobs use all the manufacturing overhead resources, such as salaries paid to supervisors, engineers, production support staff, and quality management staff. In 2008, Robinson records 27.000 actual direct manufacturing laborhours.

Robinsonsmanufacturing
4.MatchIndirectCoststotheirrespectiveCost Allocationbase(s)
Robinson believes that a single costallocation basedirect manufacturing laborhours can be used to allocate indirect manufacturing costs to jobs. Robinson creates a single cost pool called manufacturing overhead costs This costs. pool represents all indirect costs of the manufacturing departement that are difficult to trace directly to individual jobs. In 2008, actual manufacturing overhead costs total $1.215.000 Step 3 and 4 can be done simultaneously.

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Robinsonsmanufacturing
5. CalculateanOverheadAllocationRate:
Actual total indirect costs in the pool (determine in step 4) The total quantity of the costallocation base (determine in step 3) Robinson calculates the allocation rate for its single manufacturing overhead cost pool as follows : Actual manufacturing overhead cos t Actual manufacturing overhead rate = Actual total quantity of cos t allocation base $1.215.000 Actual manufacturing overhead rate = 27.000 direct manufacturing labor hours = $45 per direct manufacturing laborhour

Robinsonsmanufacturing
6. AllocateOverheadCoststotheJob:
OHAllocationRatexActualBaseActivityFortheJob
Recall that Robinsons managers selected direct manufacturing laborhours as the only costallocation base. Out of the 27.000 total direct manufacturing laborhours for 2008, Robinson uses 88 direct manufacturing laborhours on the WPP 298 jobs Manufacturing overhead costs allocated to WPP 298 equal $3.960 ($45 per direct manufacturing laborhour x 88 hours) and appear in the Manufacturing overhead panel of the WPP 298 jobcost record in exhibit 4 2

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Robinsonsmanufacturing
7. ComputeTotalJobCostsbyaddingalldirect andindirectcoststogether
Direct manufacturingcost Directmaterials
Directmanufacturinglabor

NormalCosting
Is a costing system that (1) traces direct costs to a cost object by using the actual directcost rates times the actual quantities of the directcost inputs and (2) allocates indirect costs base on the budgeted indirectcost rates times the actual quantities of the costallocation bases. Both actual costing and normal costing trace direct costs to jobs in the same way way. We illustrate normal costing for the Robinson Company example using the seven step procedure presented earlier. The following budgeted data for 2008 are for its manufacturing operations :
Budget

$4.606 $1.579 $6.185

Manufacturingoverheadcosts
($45 per direct manufacturing laborhour x 88 hours)

$3.960 $10.145

Total manufacturing costs of job WPP 298

Recall that Robinson bid a price of $15.000 for the job. At the revenue, the actualcosting system shows a gross margin of $4.855 ($15.000$10.145) And a gross percentage of 32,4 % ($4.855 / ($15.000)
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Totalmanufacturingoverheadcosts Totaldirectmanufacturinglaborhours

$1.120.000 28.000

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NormalCosting
Step1and2areexactlyasbefore

NormalCosting
4. Match Indirect Costs to their respective CostAllocation base(s) Robinson groups all the indirect manufacturing costs into a single manufacturing overhead cost pool. 5. Calculate an Budgeted Manufacturing Overhead Rate:
Budgeted manufacturing overhead rate = Budgeted manufacturing overhead rate = Budgeted annual manufacturing indirect cos ts Budgeted annual quantity of the cos t allocation base $1.120.000 28.000 direct manufacturing labor hours

1. 2.

3.

Identify the Job to be costed WPP 298 Identify the Direct Costs of the Job calculates actual direct material costs of $4.606, and actual direct manufacturing labor costs of $1.579. Select the CostAllocation base(s) to use for allocating Indirect Costs to the Job Robinson uses a single cost allocation base, direct manufacturing labor hours, to allocate all manufacturing overhead costs to jobs. The budgeted quantity of direct manufacturing laborhours for 2008 is 28.000 hours.
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= $40 per direct manufacturing laborhour

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NormalCosting
6. In step 6, under a normalcosting system
Manufacturing overhead costsallocatedtoWPP 298 = Budgeted manufacturing overheadrate $40perdirect p manufacturinglabor hour $3.520 x Actualquantityof directmanufacturing laborhours 88direct manufacturinglabor hours

NormalCosting
7. In step 7, the cost of the job under normal costing is $9.705 calculated as
Direct manufacturingcost Directmaterials
Directmanufacturinglabor

$4.606 $1.579 $6.185

= =

Manufacturingoverheadcosts
($40 per direct manufacturing laborhour x 88 actual direct manufacturing laborhours)

$3.520 $9.705

Total manufacturing costs of job WPP 298

The manufacturing cost of the WPP 298 job is lower by $440 under normal costing ($9.705) than it is under actual costing ($10.145) because the budgeted indirectcost rate is $40 per hour, whereas the actual indirectcost rate is $45 per hour. That is, ($45 $40) x 88 actual direct manufacturing laborhours = $440.
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ActualCostingandNormalCostingMethod
ActualCosting DirectCosts Actualdirectcostratesx actualquantitiesofdirect costinputs Actualindirectcost ratesx actualquantitiesofcost q allocationbases NormalCosting Actualdirectcostratesx actualquantitiesofdirect costinputs Budgeted indirectcost ratesxactualquantitiesof q costallocationbases

PENGUMUMAN
BESOKQUIZ OPENBOOK SEMUABAHANKECUALIBAHANHARIINI DIH2C5 TIDAKADAQUIZSUSULAN

IndirectCosts

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