NAMA : AHMAD AJRUL FAISAL

NIM : 191010550925

a. UEP
1) Departemen A =
Bahan =
B. Konversi =

2) Departemen B =
B. Konversi =

b. Laporan HPP
1) Departemen A

PT. AYO HITUNG

LAPORAN HARGA POKOK PRO
DEPARTEMEN A
BULAN SEPTEMBER 201
1. Skedul Kuantitas:
Input:
PDP Awal
Produk masuk proses

Output:
Produk ditransfer ke Dept. B
PDP Akhir

2. Biaya Produksi
Jenis Biaya Total Biaya (1)
HPP PDP Awal 725,000
Biaya Bahan 6,000,000
Biaya Tenaga Kerja 3,000,000
Biaya Overhead Pabrik 1,800,000
Total 11,525,000

3. HPP:
HPP Produk Selesai
PDP Awal =
Penyelesaian
TK (1.000 x (100% - 50%) x 301,508 =
BOP (1.000 x (100% - 45%) x 180,905 =
=
Produksi Bulan ini (9.800 - 1.000) x 1.082 =
Produk di transfer ke Departemen B 9.800 Unit =
HPP PDP Akhir
BB 1.200 x 100% x 482,413 =
TK 1.200 x 50% x 301,508 =
BOP 1.200 x 50% x 180,905 =
=
Total HPP

2) Departemen B

PT. AYO HITUNG

LAPORAN HARGA POKOK PRO
DEPARTEMEN B
BULAN SEPTEMBER 201
1. Skedul Kuantitas:
Input:
PDP Awal
Produk diterima dr. Dept. A

Output:
Produk ditransfer ke Gudang
PDP Akhir

2. Biaya Produksi
Jenis Biaya Total Biaya (1)
HPP PDP Awal 1,050,000
HPP Departemen A 10,496,851.75
Biaya Tenaga Kerja 2,500,000
BOP 1,500,000
Total 15,546,851.75

3. HPP:
HPP Produk Selesai
PDP Awal =
Penyelesaian
TK (800 x (100%-30%) x 254,842 =
BOP (800 x (100%-30%)152,905 =

Produksi Bulan ini (9.500 - 800) x 1478,85 =

Produk di transfer ke Gudang 9.500 Unit =

HPP PDP Akhir

Bahan 1.100 x 100% x 1071,11 =
TK 1.100 x 50% x 254,842 =
BOP 1.100 x 50% x 152,905 =
=
Total HPP =

c. Jurnal
1) Departemen A
a) Persediaan awal dicatat
PDP - Bahan
PDP - TK
PDP - BOP
Persediaan PDP
b) Biaya Produksi dicatat
PDP - Bahan
PDP - TK
PDP - BOP
Peersediaan bahan
Biaya gaji dan upah
BOP
c) PDP Akhir dicatat
Persediaan PDP
PDP - HPP awal
PDP - TK
PDP - BOP
d) Produk selesai dicatat
PDP-HPP Dept. A
PDP - Bahan
PDP - TK
PDP - BOP

1) Departemen B
a) Persediaan awal dicatat
PDP - HPP Awal
PDP - TK
PDP - BOP
Persediaan PDP
b) Biaya Produksi dicatat
PDP - TK
PDP - BOP
Biaya gaji dan upah
BOP
c) PDP Akhir dicatat
Persediaan PDP
PDP - HPP akhir
PDP - TK
PDP - BOP
d) Produk selesai dicatat
Persediaan produk selesai
PDP - HPP Dept. B
PDP - TK
PDP - BOP
PS + (PDP akhir x %TP)-(PDP awal x %TP)
9.800 + (1.200 x 100%) - (1.000 x 100%) = 10,000
9.800 + (1.200 x 50%) -(1.000 x 45%) = 9,950

PS + (PDP akhir x %TP)-(PDP awal x %TP)

9.500 + (1.100 x 50%) - (800 x 30%) = 9,810

PT. AYO HITUNG

LAPORAN HARGA POKOK PRODUKSI
DEPARTEMEN A
BULAN SEPTEMBER 2019

1,000 Unit
10,000 Unit
11,000 Unit

9,800 Unit
1,200 Unit
11,000 Unit

UEP (2) Biaya/Unit = (1)/(2)

10,000 Unit 600

9,950 Unit 301.5075
9,950 Unit 180.9045
1,082

725,000

150,754
99,497.75
975,251.75
9,521,600
10,496,851.75

578,895.60
180,904.80
 108,543
868,343.40
11,365,195.15

PT. AYO HITUNG

LAPORAN HARGA POKOK PRODUKSI
DEPARTEMEN B
BULAN SEPTEMBER 2019

800 Unit
9,800 Unit
10,600 Unit

9,500 Unit
1,100 Unit
10,600 Unit

UEP (2) Biaya/Unit = (1)/(2)

9,800 Unit 1071.107

9,810 Unit 254.842
9,810 Unit 152.9052
1478.855

1,050,000

142,711.52
85,626.80
228,338.32
12,866.00
241,204.32

1,178,221
140,163.10
84,097.75
1,402,481.85
1,643,686.17
 325,000
150,000
250,000
725,000

6,000,000
3,000,000
1,800,000
6,000,000
3,000,000
1,800,000

868,343.40
578,895.60
180,904.80
108,543

10,496,851.75
5,746,104.40
2,969,095.20
1,941,457

925,000
65,000
60,000
1,050,000

2,500,000
1,500,000
2,500,000
1,500,000

1,402,481.85
1,178,221
140,163.10
84,097.75

241,204.32
10,243,630.75
2.369.786.9
1.425.852.25
Unit
Unit

Unit