Deskripsi Sistem Biaya Entitas

Job costing merupakan sistem perhitungan biaya berdasarkan pesanan dimana biaya
yang dikumpulkan akan dibebankan ke unit produksi. Perhitungan biaya berdasarkan
pesanan, yang mana diproduksi atau dijalankan ketika ada permintaan dari konsumen.
Pendekatan costing (biaya) yang dianut oleh perusahaan ini adalah costing aktual, dimana
biaya tidak langsung didasarkan pada tarif biaya tak langsung aktual dikalikan dengan
aktivitas konsumsi aktual.

Penentuan dan Perhitungan Biaya Produksi

Step 1

Manual Manual
DM Digital
Normal Bagus
Vinil 12,000 12.000
Kain (90cm) 8.000 8.000 8.000
Kain (115cm) 9.500 9.500 9.500
DML
MOH
Listrik 200,000 140.000 30.000 30.000
Freight in 200,000 50.000 75.000 75.000
Printer Spanduk 1,625,000 1.625.000
Komputer (1) 60,000 60.000
Sewa Gedung 1.250,000 650.000 300.000 300.000
Rakel (20cm) 40.000 20.000 20.000
Tinta 650,000 650.000
Cat Sablon Rubber 210,000 210.000
Bibit pewarna 180,000 180.000

Pelaporan Biaya Produksi

JOB COST RECORD

Job Spanduk Digital (normal) 5m x 1m

Direct Material
Date Materials Quantity Total
Part Unit Cost
Receive Requisition Used Costs
Kain Vinyl 5 12.000 60.000
Total 60.000
Direct Manufacturing Labor
Hours Hourly
Period Labor Time Employee Total Cost
Used Rate

Total
Manufacturing Overhead
Allocatio Allocation Allocation
Date Cost Category Total Costs
n Base Base Rate
Manufacturing Meter 5 Meter 14.000 70.000
Total 70.000
Total Manufacturing 130.000

JOB COST RECORD

Job Spanduk Manual normal (5m x 0.9m)

Direct Material
Date Materials Quantity Total
Part Unit Cost
Receive Requisition Used Costs
Kain Tetron (90) 5 8.000 40.000
Kertas 5 1.000 5.000
Total 45.000
Direct Manufacturing Labor
 Hours Hourly
Period Labor Time Employee Total Cost
Used Rate
001
Total
Manufacturing Overhead
Allocation Allocation Allocation
Date Cost Category Total Costs
Base Base Rate
Manufacturing Meter 5 Meter 4.800 24.000
Total 24.000
Total Manufacturing Cost

JOB COST RECORD

Job Spanduk Manual Bagus (5m x 0.9m)

Direct Material
Date Materials Quantity Total
Part Unit Cost
Receive Requisition Used Costs
Kain Tetron (90) 5 8.000 40.000
Kertas 5 1.000 5.000
Total 45.000
Direct Manufacturing Labor
Hours Hourly
Period Labor Time Employee Total Cost
Used Rate
001
Total
Manufacturing Overhead
Allocation Allocation Allocation
Date Cost Category Total Costs
Base Base Rate
 Manufacturing Meter 5 Meter 6,500 32.500
Total 24.000
Total Manufacturing Cost