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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

Weighted Average Method


Healthblend Nutritional Supplements

BWIP Cost

July Cost

$3,525 $13,650

$10,125

Total Manufacturing Cost

Weighted Average Method


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

Weighted Average Method


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


Weighted Average Method
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

Healthblend Nutritional Supplements

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

Healthblend Nutritional Supplements

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


Healthblend Nutritional Supplements

Healthblend Nutritional Supplements

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

Healthblend Nutritional Supplements

Equivalent Units Picking Department


Materials Conversion Costs

10,000 units

Beginning WIP inventory

50,000 units

Started and completed

60,000 20,000 units

60,000

September

Ending WIP inventory

Materials, 100% complete; conversion cost, 40% complete

Healthblend Nutritional Supplements

Equivalent Units Picking Department


Materials Conversion Costs

10,000 units

Beginning WIP inventory

50,000 units

Started and completed

60,000 20,000 units

60,000

September

Ending WIP inventory

20,000

8,000

Healthblend Nutritional Supplements

Equivalent Units Picking Department


Materials Conversion Costs

10,000 units

Beginning WIP inventory

50,000 units

Started and completed

60,000 20,000 units

60,000

September

Ending WIP inventory

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

Healthblend Nutritional Supplements

Conver. Cost Materials

$13,600 $3,400 68,000 80,000 $0.05 $0.22

Beginning WIP inventory

50,000 units

= Cost per EU

Started and completed

20,000 units

Ending WIP inventory


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

Cost per equivalent unit

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

Cost per equivalent unit

$ 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