3rd Meeting Chapter 4 Resume and Exercise
3rd Meeting Chapter 4 Resume and Exercise
RESUME CHAPTER 4
Biaya Pekerjaan
Sistem Pembiayaan
Dalam SISTEM PEMBIAYAAN PEKERJAAN, objek biaya adalah unit atau beberapa unit dari
produk atau layanan berbeda yang disebut pekerjaan. Setiap pekerjaan umumnya menggunakan
jumlah sumber daya yang berbeda.
Dalam SISTEM PEMBIAYAAN PROSES, objek biaya adalah massa unit produk atau jasa yang
identik atau serupa. Dalam sistem jenis ini, kami membagi total biaya produksi produk atau
layanan yang identik atau serupa dengan jumlah total dari unit yang diproduksi untuk
mendapatkan biaya per unit.
Pendekatan Biaya
BIAYA SEBENARNYA - mengalokasikan berdasarkan biaya tidak langsung pada tarif biaya
actual tidak langsung dikalikan jumlah dasar alokasi biaya.
BIAYA NORMAL - mengalokasikan biaya tidak langsung berdasarkan tarif biaya tidak langsung
yang dianggarkan dikalikan jumlah sebenarnya dari basis alokasi biaya.
Kedua metode tersebut mengalokasikan biaya langsung ke objek biaya dengan cara yang sama -
dengan menggunakan tarif biaya langsung yang sebenarnya kali konsumsi sebenarnya.
• Pilih basis alokasi biaya yang akan digunakan untuk mengalokasikan biaya tidak
langsung untuk pekerjaan tersebut.
• Identifikasi biaya tidak langsung yang terkait dengan setiap basis alokasi biaya.
(Tentukan kumpulan biaya yang sesuai itu perlu)
• Hitung Tarif per Unit dari setiap basis alokasi biaya digunakan untuk mengalokasikan
biaya tidak langsung ke pekerjaan (biaya normal jadi gunakan nilai yang dianggarkan)
Tingkat Overhead Manufaktur yang Dianggarkan = Dianggarkan Biaya Overhead
Manufaktur / Jumlah Total yang Dianggarkan Basis Alokasi Biaya
Jurnal Entry
• Jurnal Entry dibuat di setiap langkah proses produksi.
• Tujuannya agar memiliki sistem akuntansi yang mencerminkan keadaan bisnis
sebenarnya, yaitu persediaan, dan proses produksinya.
• Semua biaya produk diakumulasikan di akun kontrol kerja-dalam-proses.
• Bahan langsung digunakan
• Persalinan langsung terjadi
• Overhead pabrik dialokasikan (atau diterapkan)
• Biaya tidak langsung aktual (overhead) terakumulasi dalam overhead manufaktur akun
kontrol.
3. Penggajian Manufaktur (langsung & tidak langsung)
Work-in-Process Control (langsung) XX
Pengendalian Overhead Manufaktur
(tidak langsung) XX
Kontrol Kas XX
4. Biaya overhead produksi lainnya yang timbul selama periode:
Pengendalian Overhead Manufaktur XX
Kontrol Kas XX
Akumulasi Pengendalian Penyusutan XX
5. Alokasi (atau penerapan) biaya tidak langsung (overhead) ke akun pekerjaan-dalam-proses
didasarkan pada tarif overhead yang telah ditentukan.
Pengendalian Pekerjaan-Dalam-Proses XX
Alokasi Overhead Manufaktur XX
Catatan: biaya overhead sebenarnya tidak pernah diposting langsung ke dalam proses kerja.
6. Produk selesai dan dipindahkan dari produksi (Work-in-Process) hingga Barang Jadi di
persiapan untuk dijual.
Pengawasan Barang Jadi XX
Pengendalian Pekerjaan-Dalam-Proses XX
7. Saat barang dijual, biaya terkait adalah ditransfer ke akun pengeluaran (biaya).
Harga Pokok Penjualan XX
Pengawasan Barang Jadi XX
Catatan: Perbedaan antara penjualan dan biaya jumlah barang yang terjual mewakili margin
kotor (keuntungan) atas transaksi khusus ini.
8. Saat biaya pemasaran atau layanan pelanggan terjadi, akun pengeluaran yang sesuai
meningkat dan Kontrol Kas berkurang (atau pengendalian hutang akan meningkat, jika barang /
jasa dibeli di akun)
Biaya Pemasaran XX
Beban Layanan Pelanggan XX
Kontrol Kas XX
9. Produk dijual ke pelanggan secara kredit
Pengendalian Piutang XX
Penjualan XX
EXERCISE
4-22 Actual costing, normal costing, accounting for manufacturing overhead. Dakota
Products uses a job-costing system with two direct-cost categories (direct materials and direct
manufacturing labor) and one manufacturing overhead cost pool. Dakota allocates manufacturing
overhead costs using direct manu-facturing labor costs. Dakota provides the following
information:
Budget for 2017 Actual Results for 2017
Direct material costs $2,250,000 $2,150,000
Direct manufacturing labor costs 1,700,000 1,650,000
Manufacturing overhead costs 3,060,000 3,217,500
1. Compute the actual and budgeted manufacturing overhead rates for 2017.
2. During March, the job-cost record for Job 626 contained the following information:
Direct materials used $55,000
Direct manufacturing labor costs $45,000
Compute the cost of Job 626 using (a) actual costing and (b) normal costing.
3. At the end of 2017, compute the under- or overallocated manufacturing overhead under
normal costing.
Why is there no under- or overallocated manufacturing overhead under actual costing?
4. Why might managers at Dakota Products prefer to use normal costing?
JAWAB:
1. Anggaran biaya rata-rata manufaktur overhead =
Anggaran biaya tenaga kerja manufaktur langsung
$3.060.000 / $1.700.000 = 1.80 atau 180%
Aktual rata-rata manufaktur overhead =
Anggaran aktual manufaktur tenaga kerja langsung
$3.217.500 / $1.650.000 = 1.95 atau 195%
4-26 Job costing, consulting firm. Frontier Partners, a management consulting firm, has the
following condensed budget for 2017:
Revenues $50,000,000
Total costs:
Direct costs
Professional Labor $ 20,000,000
Indirect costs
Client support 25,000,000 45,000,000
Operating income $ 5,000,000
Frontier has a single direct-cost category (professional labor) and a single indirect-cost pool
(client sup- port). Indirect costs are allocated to jobs on the basis of professional labor costs.
1. Prepare an overview diagram of the job-costing system. Calculate the 2017 budgeted indirect-
cost rate for Frontier Partners.
2. The markup rate for pricing jobs is intended to produce operating income equal to 10% of
revenues. Calculate the markup rate as a percentage of professional labor costs.
3. Frontier is bidding on a consulting job for Sentinel Communications, a wireless
communications com-pany. The budgeted breakdown of professional labor on the job is as
follows:
Professional Labor Category Budgeted Rate per Hour Budgeted
Hours
Director $200 9
Partner 100 24
Associate 50 100
Assistant 30 220
Calculate the budgeted cost of the Sentinel Communications job. How much will Frontier bid for
the job if it is to earn its target operating income of 10% of revenues?
JAWAB :
1. Kolam biaya tidak langsung: Klien pendukung
Alokasi basis biaya: Biaya tenaga profesional
Objek biaya: Pekerjaan untuk konsultasi dengan Klien Biaya langsung dan tidak
Biaya langsung: Tenaga profesional
Anggaran biaya rata-rata tidak langsung
• $25.000.000 / $20.000.000
• 125% Tenaga profesional
2. Dengan anggaran pendapatan sebesar $50.000.000, Pendapatan operasi pada Frontier sebesar
$5.000.000 dipotong 10%.
Rata-rata pengambilan: $50.000.000 / $20.000.000 = 250% untuk biaya tenaga profesional
langsung
3. Anggaran biaya:
Biaya langsung:
Direktur: $200 x 9 $1.800
Rekan : $100 x 24 $2.400
Asosiasi: $50 x 100 $5.000
Asisten : $30 x 220 $6.600 $15.800
4-29 Job costing, journal entries. The University of Chicago Press is wholly owned by the
university. It performs the bulk of its work for other university departments, which pay as though
the press were an outside business enterprise. The press also publishes and maintains a stock of
books for general sale. The press uses normal costing to cost each job. Its job-costing system has
two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost
pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs).
The following data (in thousands) pertain to 2017:
Direct materials and supplies purchased on credit $ 800
Direct materials used 710
Indirect materials issued to various production departments
100
Direct manufacturing labor 1,300
Indirect manufacturing labor incurred by various production departments 900
Depreciation on building and manufacturing equipment 400
Miscellaneous manufacturing overhead* incurred by various production departments
(ordinarily would be detailed as repairs, photocopying, utilities, etc.) 550
Manufacturing overhead allocated at 160% of direct manufacturing labor costs ?
Cost of goods manufactured 4,120
Revenues 8,000
Cost of goods sold (before adjustment for under- or overallocated manufacturing overhead)4,020
Inventories, December 31, 2016 (not 2017):
Materials Control 100
Work-in-Process Control 60
Finished Goods Control 500
1. Prepare an overview diagram of the job-costing system at the University of Chicago Press.
2. Prepare journal entries to summarize the 2017 transactions. As your final entry, dispose of the
year-end under- or overallocated manufacturing overhead as a write-off to Cost of Goods Sold.
Number your entries. Explanations for each entry may be omitted.
3. Show posted T-accounts for all inventories, Cost of Goods Sold, Manufacturing Overhead
Control, and Manufacturing Overhead Allocated.
4. How did the University of Chicago Press perform in 2017?
JAWAB:
1. Kolom biaya tidak langsung: Biaya manufaktur overhead
Basis alokasi biaya : Tenaga manufaktur langsung
Objek biaya: Biaya cetak: Alokasi Manufaktur overhead dan Traksi Tenaga
manufaktur langsung dan biaya langsung
Biaya langsung: Biaya tenaga manufaktur langsung – Traksi langsung – Biaya material
langsung
2.
Kredit Debit Keterangan
$800 Kontrol Inventaris material
$800 Kontrol biaya utang (tercatat biaya langsung dan
perlengkapan)
$4.020 COGS
$4.020 Kontrol Inventaris barang jadi
4-36 Job costing, accounting for manufacturing overhead, budgeted rates. The Solomon
Company uses a job-costing system at its Dover, Delaware, plant. The plant has a machining
department and a finishing department. Solomon uses normal costing with two direct-cost
categories (direct materials and direct manufacturing labor) and two manufacturing overhead
cost pools (the machining department with machine-hours as the allocation base and the
finishing department with direct manufacturing labor costs as the allocation base). The 2017
budget for the plant is as follows:
Machining Department Finishing Department
Manufacturing overhead costs $10,660,000 $8,000,000
Direct manufacturing labor costs $ 970,000 $4,000,000
Direct manufacturing labor-hours 26,000 160,000
Machine-hours 205,000 31,000
1. Prepare an overview diagram of Solomon’s job-costing system.
2. What is the budgeted manufacturing overhead rate in the machining department? In the
finishing department?
3. During the month of January, the job-cost record for Job 431 shows the following:
Machining Department Finishing Department
Direct materials used $16,150 $ 3,000
Direct manufacturing labor costs $ 350 $ 1,300
Direct manufacturing labor-hours 30 50
Machine-hours 150 20
Compute the total manufacturing overhead cost allocated to Job 431.
4. Assuming that Job 431 consisted of 400 units of product, what is the cost per unit?
5. Amounts at the end of 2017 are as follows:
Machining Department Finishing Department
Manufacturing overhead incurred $13,250,000 $8,400,000
Direct manufacturing labor costs $ 1,000,000 $4,300,000
Machine-hours 250,000 30,000
Compute the under- or overallocated manufacturing overhead for each department and for the
Dover plant as a whole.
6. Why might Solomon use two different manufacturing overhead cost pools in its job-costing
system?
JAWAB:
1. Biaya manufaktur dilihat dari basis alokasi:
A. Departemen mesin
$10.660.000 / 205.000 = $52 per mesin waktu
B. Departemen jadi
$8.000.000 / $4.000.000 = 200% dengan biaya tenaga kerja manufaktur langsung
5.
Keterangan Mesin Jadi
Terjadi manufaktur overhead $13.250.000 $8.400.000
( actual)
Alokasi manufaktur overhead 13.000.000
( 250.000jam x $52)
Alokasi manufaktur overhead 8.600.000
( 200% x $ 4.300.000)
Tidak mengalokasikan $250.000
manufaktur overhead
Alokasi melebihi manufaktru $200.000
overhead
Total aokasi overhad : $250.000 - $200.000 = $ 50.000
6. Kumpulan biaya homogen merupakan salah satu tempat dimana semua biaya memiliki
hubungan sebab akibat yang diterima dan manfaat yang sama atau serupa dengan basis alokasi
biaya. Raja sulaiman mungkin berasumsi bahwa semua item biaya overhead produksi tidak
homogen. Secara khusus, mereka yang berada di Departemen Permesinan memiliki hubungan
sebab akibat dengan biaya tenaga kerja manufaktur langsung.