Perhitungan Biaya Pesanan Dan Biaya Proses

Tujuan :
1. Mendeskripsikan karakteristik dan perbedaan
antara perhitungan biaya pesanan dan biaya proses 2. Mendeskripsikan arus biaya yang berkaitan dengan perhitungan biaya pesanan dan biaya proses 3. Mendefinisikan unit-unit setara dan menjelaskan perannya dalam perhitungan biaya proses 4. Menyiapkan laporan produksi departemen dg menggunakan rata-rata tertimbang
Lanjutan...
5. Menjelaskan perhitungan biaya proses
dipengaruhi oleh aplikasi yang tidak seragam pada input produksi dan keberadaan departemen pemrosesan 6. Menyiapkan laporan produksi departemen dengan metode FIFO 7. Menyiapkan jurnal yang berhubungan dengan biaya pesanan dan biaya proses
Karakteristik Lingkungan Pesanan dan Proses

Perhitungan Biaya Pesanan
1. Produk sangat bervariasi 2. Biaya diakumulasikan berdasarkan pesanan kerja 3. Biaya per unit dihitung melalui pembagian jumlah biaya pekerjaan dengan unit yang diproduksi untuk pekerjaan tersebut
Perhitungan Biaya Proses

1. Produk bersifat homogen 2. Biaya diakumulasikan berdasarkan proses atau departemen 3. Biaya per unit dihitung melalui pembagian jumlah biaya proses dengan unit yang selama produksi tersebut
Process or job-order costing?
Exxon oil refinery Coca Cola plant
Process Process
Custom home builder Job order Shop for customizing vansJob order Television repair shop Job order Advertising agency Job order
Law firm
Job order
Arus Biaya yang Berkaitan dengan Perhitungan Biaya Pesanan

Biaya produksi dikumpulkan untuk setiap pesanan sehingga perhitungan : Total biaya produksi dihitung pada saat pesanan selesai Biaya per unit adalah dengan membagi total biaya produksi dengan total unit yang dipesan
Contoh :
Healtblend perusahaan yang memproduksi ramuan herbal dan nutrisi menerima pesanan dari CV Makmur yaitu : Pesanan 200 btl Suplishake Pesanan 100 btl Ligastrong Healtblend menyetujui pesanan tersebut dengan harga berdasarkan biaya ditambah 50% Untuk membuat suplishake dibutuhkan : Biaya Bahan Baku Sp = $1.780 BTKL = $ 300 ($15 per jam x 20 jam) BOP yang dianggarkan adalah $12 per jam TKL = $240 ($12 x 20 jam)
Lanjutan
Biaya Bahan Baku BTKL BOP Jumlah biaya Dibagi jumlah unit Biaya per Unit $ 1.780 300 240 $ 2.320 200 $ 11,60
Harga pesanan = $2.320 + (50% x 2.320) = $ 3.480 Harga per unit = $ 17,40
Lembar Biaya Pesanan (Job order cost sheet)

Disiapkan untuk setiap pesanan, dan merupakan bagian dari akun barang dalam proses dan dokumen utama untuk menghitung semua biaya yang terkait dengan pesanan tersebut. Fungsinya sebagai buku pembantu biaya yang memuat: Informasi umum seperti nama pemesan, jumlah dipesan, tanggal pesan, dsb) Informasi biaya seperti biaya bahan baku, biaya tenaga kerja, biaya overhead)
JOB ORDER COST SHEET
Nama Langganan : CV Makmur Nama produk : Suplishake Kuantitas : 100 botol
Job nomor : 33 Tanggal pesan : 19 Okt 2011 Mulai dikerjakan : 20 Okt 2011 tanggal selesai : 21 Okt 2011
Tenaga kerja Tgl Jumlah $ 300 BOP dibebankan Tgl 20 Okt Jumlah $ 24o
Bahan Baku Tgl 19/10 No. Po 121/x Jumlah $ 1.780
20-21 Okt
Dokumen Lain
Formulir Permintaan Barang Untuk membebankan biaya bahan baku langsung pada setiap pekerjaan Kartu jam kerja Untuk menelusuri jam kerja dari tenaga kerja lansung pada setiap pekerjaan
Healthblend
Date
19 Oktober 2011 PNP Suplishake Quantity

500 pom Permintaan Bahan Baku Number 12
Department Job
Description
Bubuk protein nabati
Cost/Unit
$1,20
Total Cost
$600
Authorized Signature Jim Lawson

Material Requisition Form
Healthblend
Employee Number
4
Aufa 19 Okt 2011
Kartu Jam Kerja Number 8
Name Date
Start Time Stop Time Total Time Hourly Rate Amount Job Number
8:00 10:00 11:00 1:00 10:00 11:00 12:00 5:00 2 1 1 4 $15 15 15 15 $30 15 15 60 Peracikan Pembotolan PNP Pembotolan
Authorized Signature Jim Lawson

Department Supervisor Kartu Jam Kerja
Summary of Materials Cost Flows

Akun Bahan Baku Saldo Awal Pembelian Bahan Baku lgsg yg digunakan Saldo Akhir Lembar Biaya Pesanan Job: Suplishake Bahan baku langsung Tenaga kerja langsung Overhead dibebankan Jml biaya Jumlah unit Biaya per unit $0 3.500 3.080 420 Lembar Biaya Pesanan Job: Ligastrong Bahan baku langsung Tenaga kerja langsung Overhead dibebankan Jml biaya Jumlah unit Biaya per unit
1.780
$1.300
200
100
Summary of Direct Labor Cost Flows

Upah yg dibayarkan jam tenaga kerja langsung x tarif upah Jml tenaga kerja lgsg Lembar biaya pesanan Suplishake Bahan baku langsung TKL BOP Dibebankan Jml biaya Jml unit Biaya per unit 50 x $15 $ 750 Lembar biaya pesanan Job: Ligastrong Bahan baku langsung TKL BOP Dibebankan Jml biaya Jml unit Biaya per unit
$ 1.780 300
$ 1.300 450
200
100
Accounting for Overhead

Byy overhead aktual tidak pernah dibebankan langsung pada pekerjaan, tapi dibebankan menggunakan tarif yang telah dianggarkan. Tarif BOP = Perkiraan BOP Perkiraan TKL $14.400 1.200 = $12 per jam TKL
Summary of Overhead Cost Flows

Actual Overhead Lease Utilities Equipment depreciation Indirect labor Total actual overhead $400 50 100 65 $615 Applied Overhead Direct labor hours Overhead rate Total applied overhead 50 x $12 $600
Job Order Cost Sheet Job: Suplishake Direct materials Direct labor Overhead applied Total cost Number of units Unit cost 20x $12 $1,780 300 240
Job Order Cost Sheet Job: Ligastrong

Direct materials Direct labor Overhead applied Total cost Number of units Unit cost 30x $12 $1300 450 360
Summary of Overhead Cost Flows

Actual Overhead Lease Utilities Equipment depreciation Indirect labor Total actual overhead Job Order Cost Sheet Job: Suplishake Direct materials Direct labor Overhead applied Total cost Number of units Unit cost $400 50 100 65 $615 Applied Overhead Direct labor hours Overhead rate Total applied overhead
$50 x $12 $60
$1.780 300 240 200
Job Order Cost Sheet Job: Ligastrong Direct materials Direct labor Overhead applied Total cost Number of units Unit cost
$1.300 450 360 100
Summary of Finished Goods Cost Flows

Job Order Cost Sheet Suplishake Direct materials Direct labor Overhead applied Total cost Number of units Unit cost Finished Goods Account Backpacks Job Order Cost Sheet Ligastrong Direct materials Direct labor Overhead applied Total cost Number of units Unit cost
$1.780 300 240 $2.320 200 $11,60
$1.300 450 360 $2.110 100
$2.320
PNP Laporan Harga Pokok Produksi Periode 31 Okt 2011 Direct materials: Beginning raw materials inventory Purchases of raw materials Total raw materials available for use Ending raw materials Total raw materials used Direct labor Overhead: Lease Utilities Depreciation Insurance
0 3,500 $3,500 420 $3,080 750
$ 400 50 100 65
Continued
Less: Underapplied overhead Overhead applied Current manufacturing costs Add: Beginning work in process Total manufacturing cost Less: Ending work in process Cost of goods manufactured
$ 615 15
600 $4,430 0 $4,430 2010 $2,320
Statement of Cost of Goods Sold

Beginning finished goods inventory $ 0
Cost of goods manufactured

Cost of goods available for sale Less: Ending finished goods inventory Normal cost of goods sold
2,320
$2,320 0 $2,320
Add: Underapplied overhead

Adjusted cost of goods sold
15
$2,335
PNP Income Statement For the Month Ended January 31, 2004 Sales Cost of goods sold Gross margin Less selling and administrative expenses: Selling expenses Administrative expenses Net operating income $3,480 2,335 $1,145 $400 350
750 $ 395
1 Materials
The receiving report and the invoice are Accounts Payable used to record the receipt of the merchandise and to control the payment.
3 500 00
3 500 00
1. Materials costing $3,500 were purchased on account.
2 Work in Process 3 280 00 The receiving report and the invoice are Materials used to record the receipt of the 3 280 00
merchandise and to control the payment.
2. Materials costing $3,280 were requisitioned for use in production.
3 Work in Process
The receiving report and the invoice are Wages Payable used to record the receipt of the 00 merchandise and to control the payment.
750 00
750
3. Direct labor costing $750 was recognized.
4 Work in Process
The receiving report and the invoice are Overhead Control used to record the receipt of the merchandise and to control the payment.
600 00
600 00
4. Overhead was applied to production at the rate of $12 per direct labor hour. A total of 50 direct labor hours were worked.
5 Overhead Control
The receiving report and the invoice are Lease Payable used to record the receipt of the Utilities Payable merchandise and to control the Accumulated payment. Depreciation
Wages Payable
615 00
400 00 50 00 100 00 65 00
5. Actual overhead costs of $415 were incurred: lease, $400; utilities, $50; depreciation, $100; accrued wages, $65.
6 Finished Goods The receiving report and Work in Process
the invoice are used to record the receipt of the merchandise and to control the payment.
2 320 ,00
2 320 ,00
6. The backpacks were completed and transferred to finished goods.
7 Cost of Goods Sold
The receiving report and the invoice are Finished Goods used to record the receipt of the merchandise and to control the Accounts Receivable 3 480 00 payment.
Sales Revenue
2 320 00
2 320 00
3 480 00
7. The backpacks were sold at cost plus 50 percent.
8 Cost of Goods Sold
The receiving report and the invoice are Overhead Control used to record the receipt of the merchandise and to control the payment.
15 00
15 00
8. Underapplied overhead was closed to cost of goods sold.
Materials
(1)
3,500
(1) Purchased of materials
Materials
Work in Process
(1) 3,500
(2) 3,280
(2) 3,280
(2) Issue of materials
Work in Process (2) 3,280 (3) 750
Wages Payable (3) 750
(3) Incurrence of direct labor cost
Work in Process (2) 3,280 (3) (4) 750 600
Overhead Control (4) 600
(4) Estimated overhead applied to Work in Process
Work in Process (2) 3280 (3) 750 (4) 600 (5)
Overhead Control 615 (4) 600
(5) Actual overhead recorded
Work in Process (2) 1,500 (3) 1,530 (4) 340 (6) 2,320
Finished Goods (6) 2,320
(6) Transfer of Job 1 to finished goods
Finished Goods (6) 2,320 (7) 2,320
Cost of Goods Sold (6) 2,320
Accounts Receivable (7) 3,480
Sales Revenue (7) 3,480
(7) Cost of goods sold for Job 1 and revenue from sale on account
Overhead Control (5) 615 (4) (8) 600 15
Cost of Goods Sold (7) (8) 2,320 15
(8) Underapplied overhead closed
Lingkungan Arus Proses dan Arus Biaya

Kegiatan produksi dilakukan dengan tujuan mengisi persediaan atau disebut juga produksi massa sehingga: 1. Benttk produk tidak tergantung pembeli 2. Sifat produksi adalah kontinyu
Biaya produksi dikumpulkan secara periodik per departemen produksi sehingga : 1. Perhitungan total produksi tiap akhir periode 2. Biaya per unit adalah dg membagi total biaya produksi per periode dg jumlah unit yg dihasilkan
Lanjutan
Unit ekuivalen adalah unit produk jadi yang di
dalamnya termasuk unit yg masih dalam proses yang dinyatakan pula dalam satuan produk jadi Laporan harga Pokok Produksi berisi tentang a. Skedul kuantitas : - Jumlah unit yg di proses - Jumlah unit yg selesai diproses - Jumlah unit yg masih dalam proses b. Pembebanan biaya : - Total biaya produksi utk satu periode - Biaya per unit utk tiap jenis-jenis biaya
Lanjutan..
c. Perhitungan biaya yg
menyangkut pertanggungjawaban biaya yg telah dikeluarkan dan dibebankan serta distribusi pd setiap persediaan BDP
d. Keterangan yang berisi informasi : - Perhitungan ekuivalen - Perhitungan biaya per unit
Departemen I
Departemen II
BDP
BDP
Bahan Baku Tenaga kerja Overhead
Barang Jadi Tenaga kerja Overhead
Dampak Persediaan BDP Perhitungan Biaya

Masalah :
Sulitnya mendefinisikan suatu unit produksi Bagaimana memperlakukan biaya dalam proses
Konsep Unit Ekuivalen
Metode rerata tertimbang dan FIFO
Perhitungan Rerata Tertimbang

Langkah-langkah
1.
Analisis Aliran unit fisik
2. Perhitungan unit setara/ unit ekuifalen
3. Perhitungan biaya per unit

4. Penilaian persediaan 5. Rekonsiliasi biaya
Weighted Average Method

Healthblend Nutritional Supplements
Production: Units in process, July 1, 75% complete 20,000 Units completed and transferred out 50,000 Units in process, July 31, 25% complete 10,000 Costs: Work in process, July 1 $ 3,525 Cost added during July 10,125

BWIP Cost
July Cost
$3,525 $13,650
$10,125
Total Manufacturing Cost

Output for July
60,000 Total Physical Units BWIP Becomes 52,500 Equivalent Units 20,000
+
Units Started and Completed
30,000
EWIP, 25% Complete
+
2,500 52,500

Cost Assignment:
Cost/Unit = $13.750 52,500 + $0.26

Transferred Out ($0.26 x 50,000) EWIP ($0.26 x 2,500) Total Cost Assigned $13,000 650 $13,650
Step 1: Analisis Aliran unit fisik

Units to account for: Units in beginning work in process (75% complete) Units started during the period Total units to account for Units accounted for: 20,000 40,000 60,000
Unit completed and transferred out: Started and completed From beginning work in process Units in ending work in process (25% complete) Total units accounted for
30,000 20,000
50,000
10,000 60,000
Step 2: Perhitungan Unit-unit ekuivalen

Units completed Add: Units in ending work in process x Fraction complete (10,000 x 25%) Equivalent units of output 50,000 2,500 52,500
Step 3: Perhitungan biaya per unit
$13,650 52,500
$0.26 per equivalent unit
Step 4: Penilaian persediaan

Cost of goods transferred to the encapsulating department: 50,000 equivalent units x $0.26 Ending inventory: 2,500 equivalent units x $0.26
$13,000 650
Step 5: Rekonsiliasi Biaya

Goods transferred out Goods in ending work in process Total costs accounted for $13,000 650 $13,650
The manufacturing costs to account for are also $13,650. Healthblend Nutritional Supplements
Laporan Produksi
Weighted average UNIT INFORMATION Physical Flow
Healthblend Company Picking Department Production Report for July 2004
Units to account for: Units in beginning work in process Units started Total units to account for
20,000 40,000
60,000
Units accounted for: Units completed Units in ending work in process Total units accounted for
50,000 10,000
60,000
Equivalent Units
Units completed Units in ending work in process Total equivalent units
50,000
2,500 52,500 Continued
COST INFORMATION
Costs to account for: Beginning work in process Incurred during period Total cost to account for
$ 3,525 10,125 $13,650
Cost per equivalent unit
$ 0.26
Continued
Transferred Ending
Out Costs accounted for: Goods transferred out ($0.26 x 50,000) Goods in ending work in process ($0.26 x 2,500) Total cost accounted for WIP Total
$13,000 --$13,000
--$650 $650
$13,000 650 $13,650
Nonuniform Application of Manufacturin g Inputs

Equivalent Units Picking Department

60,000 equivalent units of material and conversion cost transferred out
10,000 units
Beginning WIP inventory
50,000 units
Started and completed
Materials, 100% complete; conversion cost, 100% complete as 50% complete to both materials and conversion cost

Materials Conversion Costs
10,000 units
50,000 units
60,000 20,000 units
60,000
September
Ending WIP inventory
Materials, 100% complete; conversion cost, 40% complete

10,000 units
50,000 units
60,000 20,000 units
60,000
September
20,000
8,000

10,000 units
50,000 units
60,000 20,000 units
60,000
September
20,000 80,000
8,000 68,000
Equivalent units
Materials $1,600 Conversion cost $200

10,000 units
Materials $12,000 Conversion cost $3,200

EU
Conver. Cost Materials
$13,600 $3,400 68,000 80,000 $0.05 $0.22
50,000 units
= Cost per EU
20,000 units

August September October
Weighted average
Healthblend Company Picking Department Production Report for September 2004
UNIT INFORMATION Physical Flow
Units to be accounted for: Units in beginning work in process Units started Total units to account for
10,000 70,000
80,000
Units accounted for: Units completed Units in ending work in process Total units accounted for
60,000 20,000
80,000
Continued
Equivalent Units Materials Conversion Cost

Units completed Units in ending work in process Total equivalent units 60,000 20,000 80,000 60,000 8,000 68,000
Continued
COST INFORMATION
Materials Costs to account for: Beginning work in process Incurred during the period Total costs to account for Conversion Cost Total
$ 1,600 12,000 $13,600
$ 200 3,200 $3,400
$ 1,800 15,200 $17,000
0.17
$ 0.05
0.22
Continued
Transferred Ending
Out Costs accounted for: Goods transferred out ($0.22 x 60,000) Goods in ending work in process: Materials ($0.17 x 20,000) Conversion ($0.05 x 8,000) Total cost accounted for WIP Total
$13,200
---
$13,200
----$13,200
$3,400 400 $3,800
3,400 400 $17,000
Multiple Departments
Units to account for: Units in beginning work in process Units transferred in during September Total units to account for Units accounted for: Units completed and transferred out: Started and completed From beginning work in process Units in ending work in process Total units accounted for 15,000 60,000 75,000
55,000 15,000 5,000 75,000
Multiple Departments
Transferred in: Units completed Add: Units in ending work in process X Fraction complete (5,000 x 100%) Equivalent units of output
Unit cost (transferred-in category) = ($13,200 $3,000/75,000) = $16,200/75,000 = $0.216
70,000
5,000 75,000
Production ReportFifo Costing
FIFO Method
BWIP Cost July Cost
$3,525
$10,125
BWIP Units
Current- Period Units
FIFO Method
Output for July
60,000 Total Physical Units BWIP Become 37,500 Equivalent Units 5,000
Units Started and Completed

30,000
+
EWIP, 25% complete 2,500 37,500
FIFO Method
Cost Assignment:
Unit Cost = $10,125 37,500 = $0.27
Transferred Out: From beginning work in process

Complete BWIP ($0.27 x 5,000) Started and Completed in July ($0.27 x 30,000) EWIP ($0.27 x 2,500) Total Cost Assigned
$ 3,525 1,350
8,100
675 $13,640
FIFO
Healthblend Company Picking Department Production Report for July 2004
UNIT INFORMATION Units accounted for: Units in beginning work in process Units started during the period Total units to account for
20,000 40,000
60,000
Continued
Physical Flow
Equivalent Units
Units accounted for: Units started and completed Units completed from beginning work in process Units in ending work in process Total units accounted for
30,000
20,000 10,000 60,000
30,000
5,000 2,500 37,500
Continued
COST INFORMATION
Costs to account for: Beginning work in process Incurred during period Total cost to account for
$ 3,525 10,125 $13,650
$ 0.27
Continued
Transferred Ending Out WIP Total
Costs accounted for: Units in beginning work in process: From prior period From current period ($0.27 x 5,000) Units started and completed ($0.27 x 30,000) Goods in ending work in process ($0.27 x 2,500) Total cost accounted for
$ 3,525 1,350 8,100 --$12,975
------$675 $675
$ 3,525 1,350 8,100 675 $13,650

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Tujuan :

1. Mendeskripsikan karakteristik dan perbedaan

Karakteristik Lingkungan Pesanan dan Proses

Perhitungan Biaya Proses

Process or job-order costing?

Exxon oil refinery Coca Cola plant

Arus Biaya yang Berkaitan dengan Perhitungan Biaya Pesanan

Lembar Biaya Pesanan (Job order cost sheet)

JOB ORDER COST SHEET

Nama Langganan : CV Makmur Nama produk : Suplishake Kuantitas : 100 botol

Bahan Baku Tgl 19/10 No. Po 121/x Jumlah $ 1.780

19 Oktober 2011 PNP Suplishake Quantity

Authorized Signature Jim Lawson

Kartu Jam Kerja Number 8

Authorized Signature Jim Lawson

Summary of Materials Cost Flows

Summary of Direct Labor Cost Flows

Accounting for Overhead

Summary of Overhead Cost Flows

Job Order Cost Sheet Job: Ligastrong

Summary of Overhead Cost Flows

$50 x $12 $60

$1.780 300 240 200

$1.300 450 360 100

Summary of Finished Goods Cost Flows

$1.780 300 240 $2.320 200 $11,60

$1.300 450 360 $2.110 100

0 3,500 $3,500 420 $3,080 750

600 $4,430 0 $4,430 2010 $2,320

Statement of Cost of Goods Sold

Cost of goods manufactured

Add: Underapplied overhead

1. Materials costing $3,500 were purchased on account.

merchandise and to control the payment.

2. Materials costing $3,280 were requisitioned for use in production.

3. Direct labor costing $750 was recognized.

6 Finished Goods The receiving report and Work in Process

6. The backpacks were completed and transferred to finished goods.

7 Cost of Goods Sold

7. The backpacks were sold at cost plus 50 percent.

8 Cost of Goods Sold

8. Underapplied overhead was closed to cost of goods sold.

(1) Purchased of materials

(2) Issue of materials

Work in Process (2) 3,280 (3) 750

Wages Payable (3) 750

(3) Incurrence of direct labor cost

Work in Process (2) 3,280 (3) (4) 750 600

Overhead Control (4) 600

(4) Estimated overhead applied to Work in Process

Work in Process (2) 3280 (3) 750 (4) 600 (5)

Overhead Control 615 (4) 600

(5) Actual overhead recorded

Finished Goods (6) 2,320

(6) Transfer of Job 1 to finished goods

Finished Goods (6) 2,320 (7) 2,320

Cost of Goods Sold (6) 2,320

Accounts Receivable (7) 3,480