AKUNTANSI UNTUK

PERUSAHAAN
MANUFAKTUR

Jurusan Akuntansi UK Petra - 2008

Tujuan Pembelajaran
Menjelaskan definisi akuntansi
manajerial
Menjelaskan perbedaan akuntansi
keuangan dan akuntansi manajerial
Menjelaskan konsep biaya (cost)
Membuat laporan keuangan
perusahaan manufaktur
Jurusan Akuntansi UK Petra - 2008

Managerial dan Financial

Accounting
Managerial accounting
menyediakan informasi
financial dan non-financial
bagi manajer dan pihak
di dalam perusahaan
untuk pengambilan
keputusan

Financial accounting
menyediakan informasi
financial yang bersifat
umum untuk pihak
di luar perusahaan.

Jurusan Akuntansi UK Petra - 2008

Planning and Control

Tujuan Managerial Accounting: menyediakan informasi terkait COST untuk
Keperluan Planning dan Control

Jurusan Akuntansi UK Petra - 2008

Perbedaan Managerial Accounting dan

Financial Accounting

Exh.
18-2

Financial Accounting

Managerial Accounting

Investors, creditors and

other external users

Managers, employees and

other internal users

2. Purpose of
information

Making investment, credit

Planning and

and other decisions

control decisions

3. Flexibility
of practice

Structured and often

Relatively flexible

controlled by GAAP

(no GAAP)

4. Timeliness of
information

Often available only

Available quickly without

after audit is complete

need to wait for audit

Historical information
with some predictions

Many projections
and estimates

Emphasis on

Projects, processes and

whole organization

segments of an organization

1. Users and
decision makers

5. Time dimension
6. Focus of
information
7. Nature of
information

Monetary
information

Monetary and

Jurusan Akuntansi UK Petra - 2008

nonmonetary information

Konsep Cost Accounting

Behavior
Traceability
Controllability
Relevance
Function
Jurusan Akuntansi UK Petra - 2008

Pengelompokan berdasarkan Cost Behavior

Cost behavior bagaimana cost akan
bereaksi terhadap perubahan tingkat
aktivitas bisnis.
Fixed cost tidak berubah meskipun
terjadi perubahan volume aktivitas
Variable cost berubah secara
proporsional mengikuti volume aktivitas
Mixed cost merupakan kombinasi fixed dan variable cost
Jurusan Akuntansi UK Petra - 2008

Pengelompokkan berdasarkan Cost

Traceability
Direct costs
Costs dapat ditelusur
ke single cost object.
Contoh: material dan
labor cost untuk sebuah
product.

Indirect costs
Costs tidak dapat
ditelusur ke single cost
object.
contoh: maintenance
cost yang dinikmati
lebih dari dua
department.

Jurusan Akuntansi UK Petra - 2008

Pengelompokkan berdasarkan Cost

Controllability

e
or
M
l
ro
nt
Co

Mo
re
Co
ntr
ol

Cost dikelompokkan:
Controllable dan
Uncontrollable
Tingkat pengendalian
suatu cost tergantung
pada level of
management.

Very little control

Jurusan Akuntansi UK Petra - 2008

Pengelompokkan berdasar Cost

Relevance
Cost dibedakan: SUNK COST, OUT-OF-POCKET COST
dan OPORTUNITY COST
SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari.
Sunk cost tidak dipertimbangkan dalam pengambilan keputusan
OUT-OF-POCKET adalah cost yang mengharuskan pengeluaran kas di
masa datang. Cost ini dipertimbangkan dalam pengambilan keputusan.

OPPORTUNITY COST adalah potensi keuntungan yang hilang akibat

memilih satu dari beberapa pilihan aktivitas
Jurusan Akuntansi UK Petra - 2008

Pengelompokkan Berdasarkan Fungsi

Dibedakan: Product Cost dan Period Cost

Direct
Labor

Direct
Material
Manufacturing
Overhead

The
Product
Product Cost: Cost
terkait dengan
pembuatan produk
Jurusan Akuntansi UK Petra - 2008

Period Costs
Tidak terkait dengan pembuatan
produk

Administrative Costs
Selling Costs
Costs untuk mendapatkan
order dari customer,
pengiriman, iklan dll.

Costs untuk fungsi

administrasi
di luar pabrik:
accounting, data processing,
personnel, research
and development.
Jurusan Akuntansi UK Petra - 2008

Period dan Product Costs

di Financial Statements
Period Costs
(Expenses)

2008 Income
Statement
Operating
Expenses

2008 Costs
Incurred

Cost of
Goods Sold

Inventory
Sold in 2008

Product Costs
(Inventory)
Inventory Not
Sold in 2008

Exh.
18-8

2008 Balance
2009 Income
Sheet Inventory
Statement
Raw Materials
Cost of
Goods in Process
Goods Sold
Finished Goods
Jurusan Akuntansi UK Petra - 2008

Cost Concepts untuk Service

Companies

Cost concepts yang ada secara umum dapat

diaplikasikan juga untuk perusahaan jasa

Jurusan Akuntansi UK Petra - 2008

Aktivitas Perusahaan
Dagang

Manufaktur

Membeli barang
jadi.

Membeli bahan
baku.

Menjual barang
jadi.

Memproduksi dan
menjual barang
jadi.

SaleMart

Jurusan Akuntansi UK Petra - 2008

Neraca (Balance Sheet)

Perusahaan Manufaktur
Raw
Materials

Goods in
Process

Finished
Goods

Inventories
Jurusan Akuntansi UK Petra - 2008

Inventories
Raw
Materials

Bahan baku
sebelum
diproses.
Dapat berupa
direct
atau indirect
material.

Goods in
Process

Produk setengah
jadi.
Bahan baku yang
telah ditambahkan
sebagian tenaga
kerja dan overhead

Finished
Goods

Produk jadi
dan siap
dijual

Jurusan Akuntansi UK Petra - 2008

Balance Sheet
MERCHANDISER

MANUFACTURER

Current Assets

Current Assets

Cash
Receivables
Merchandise
Inventory

Cash
Receivables
Inventories
Raw Materials
Goods in Process
Finished Goods

Hanya berbeda di Inventory.

Jurusan Akuntansi UK Petra - 2008

Income Statement

Exh.
18-11

Merchandiser

Manufacturer

Beginning
Merchandise
Inventory

Beginning
Finished Goods
Inventory

Cost of Goods
Purchased

Perbedaan

Ending
Merchandise
Inventory

Cost of Goods
Manufactured
Ending
Finished Goods
Inventory

Cost of Goods
Sold

Jurusan Akuntansi UK Petra - 2008

Komponen Manufacturing Cost

Direct
Direct Materials
Materials
Bahan
Bahan baku
baku utama
utama produk.
produk. Dapat
Dapat
ditelusur
ditelusur langsung
langsung ke
ke produk
produk
Contoh:
Contoh:
Baja
Bajadi
di
pabrik
pabrikmobil.
mobil.

Jurusan Akuntansi UK Petra - 2008

Income Statement of a Manufacturer

Direct
Direct Labor
Labor
Ongkos
Ongkos tenaga
tenaga kerja
kerja yang
yang membuat
membuat
produk
produk jadi.
jadi.

Contoh:
Contoh:
Gaji
Gajibagian
bagianassembling
assembling

Jurusan Akuntansi UK Petra - 2008

Income Statement of a Manufacturer

Factory
Factory Overhead
Overhead
Semua
Semua manufacturing
manufacturing costs
costs kecuali
kecuali
direct
direct material
material dan
dan direct
direct labor
labor
Factory
Factory costs
costs yang
yang tidak
tidak dapat
dapat secara
secara
langsung
langsung ditelusur
ditelusur ke
ke produk.
produk.
Contoh:
Indirect labor maintenance
Indirect material cleaning supplies
Factory utility costs
Supervisory costs
Jurusan Akuntansi UK Petra - 2008

Manufacturing Cost
Kombinasi manufacturing cost:
Direct
Material

Direct
Labor

Prime
Cost

Manufacturing
Overhead

Conversion
Cost
Jurusan Akuntansi UK Petra - 2008

Cost Flow
Materials
activity
Beginning
Raw
Materials

Exh.
18-15

Production activity

Sales activity

Beginning
Goods in Process

Beginning
Finished Goods

Direct Labor

Cost of Goods
Manufactured

Factory
Overhead

Raw
Materials
Purchases

Raw Materials
Used
Ending
Raw Materials

Ending
Finished
Goods

Cost
of
Goods
Sold

Ending
Goods in Process
Jurusan Akuntansi UK Petra - 2008

Cost of Goods Manufactured

Statement
+
+
=
+

Direct Materials Used

Direct Labor
Factory Overhead
Total Manufacturing Costs
Beginning Work in Process
Ending Work in Process
Cost of Goods Manufactured
Jurusan Akuntansi UK Petra - 2008

Manufacturing Statement

Exh.
18-16

CONTOH

ROCKY MOUNTAIN BIKES

Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

Computation of Cost of Direct Material Used

Beginning raw materials inventory
Add: Purchases of raw materials

8,000
86,500

Cost of raw materials available for use

Deduct: Ending raw materials inventory

$ 94,500
9,000

ROCKY
MOUNTAIN
BIKES
Cost of direct materials
used
in production

$ 85,500

Exh.
18-16

Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

Semua direct labor costs

yang terjadi pada periode
berjalan.

Exh.
18-16

ROCKY MOUNTAIN BIKES

Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

Computation of Total Manufacturing Overhead

Indirect labor

9,000

Factory supervision

6,000

Factory utilities

2,600

Property taxes, factory building

1,900

Exh.
18-16

Manufacturing Statement
Factory supplies usedROCKY MOUNTAIN BIKES 600
Factory insurance expired
1,100

Manufacturing Statement

Depreciation, building and equipment

5,300
For Year Ended December 31, 2008
Other factory overhead
3,500
Total factory
overhead
Direct
materials
usedcosts
in production

30,000

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

Beginning work in Exh.

process diambil dari18-16
saldo akhir periode
sebelumnya

ROCKY MOUNTAIN BIKES

Manufacturing Statement

For Year Ended December 31, 2008

Direct materials used in production

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

Ending work in process adalah costExh.

of unfinished goods, dan disajikan 18-16
sebagai current assets di balance
sheet periode berjalan

ROCKY MOUNTAIN BIKES

Manufacturing Statement

For Year Ended December 31, 2008

Direct materials used in production

Direct labor
Total factory overhead costs

85,500
60,000
30,000

Total manufacturing costs for the period

Add: Beginning goods in process inventory

175,500
2,500

Total cost of goods in process

Deduct: Ending goods in process inventory

178,000
7,500

Cost of goods manufactured

170,500

Jurusan Akuntansi UK Petra - 2008

SOAL
Data
Data biaya
biaya pabrik
pabrik sepatu
sepatu Stone
Stone untuk
untuk tahun
tahun 2007
2007 adalah:
adalah: direct
direct material
material used
used
$5.000,
$5.000, direct
direct labor
labor $7.000,
$7.000, total
total factory
factory overhead
overhead $5.100,
$5.100, Beginning
Beginning goods
goods in
in
process
process $3.000,
$3.000, Ending
Ending goods
goods in
in process
process $4.000,
$4.000, Beginning
Beginning finished
finished goods
goods
$3.200,
$3.200, Ending
Ending finished
finished goods
goods $4.000
$4.000
1.
1.
2.
2.
3.
3.

Hitung
Hitung total
total biaya
biaya produksi
produksi (manufacturing
(manufacturing costs)
costs) tahun
tahun 2007
2007
Hitung
Hitung Cost
Cost of
of goods
goods manufactured
manufactured tahun
tahun 2007.
2007.
Hitung
Hitung Cost
Cost of
of goods
goods sold
sold tahun
tahun 2007
2007

Naruto
Naruto Corp.
Corp. pada
pada bulan
bulan Mei
Mei 2008
2008 melaporkan
melaporkan Beginning
Beginning raw
raw material
material $57.000
$57.000
dan
dan Ending
Ending raw
raw material
material $60.000.
$60.000. Bagian
Bagian produksi
produksi melaporkan
melaporkan bahwa
bahwa selama
selama
bulan
bulan Mei,
Mei, penggunaan
penggunaan raw
raw material
material (material
(material used)
used) adalah
adalah $118.000
$118.000
1.
1.

Hitung
Hitung besarnya
besarnya pembelian
pembelian (material
(material purchased)
purchased) selama
selama bulan
bulan Mei
Mei 2008.
2008.
Jurusan Akuntansi UK Petra - 2008