BAB I

RESUME ANGGARAN BAHAN MENTAH

MENTAH

Bahan mentah yang digunakan dalam proses

proses produksi
produksi dikelompokkan
dikelompokkan
menjadi bahan mentah langsung dan bahan mentah tak langsung.
Bahan mentah langsung adalah semua bahan yang meupakan bagian
 barang jadi yang dihasilkan.biaya yang dikeluarkan untuk membeli bahan
mentah langsung inimempunyai
inimempunyai hubungan yang erat sebanding dengan jumlah
 barang jadi yang dihasilkan. Sehingga biaya bahan mentah langsung merupakan
 biaya variable bagi perusahaan. Bahan mentah tak langsung adalah bahan
ment
mentah
ah yang
yang ikut
ikut berpe
berperan
ran dala
dalam
m pros
proses
es produ
produks
ksi,
i, teta
tetap[
p[ui
ui tidak
tidak seca
secara
ra
langsung tampak pada barang jadi yang dihasilkan.
Anng
Anngar
aran
an baha
bahan
n ment
mentahah hany
hanyaa mere
merenc
ncan
anak
akan
an kebu
kebutu
tuha
han
n dan
dan
 penggunaan bahan mentah langsung. Bahan mentah tak langsung akan
direncanakan dalam anggaran biaya overhead pabrik. Secara ringkas tujuan
 penyusunan anggaran bahan mentah dapat dikatakn sebaga i berikut:

1. Memper
Memperkir
kiraka
akan
n jumlah
jumlah kebutuh
kebutuhan
an bahan
bahan mentah
mentah
. Memperkiraka
Memperkirakan n jumlah
jumlah pembeli
pembelian
an bhaan
bhaan mentah
mentah yang
yang diperluk
diperlukan
an
!. Seba
Sebaga
gaii das
dasar unt
untuk mempe
emperrkir
kirakan
akan kebu
kebutu
tuha
hann dana
dana yang
ang
diperlukan untuk melaksanakan pembelian bahan mentah
". Sebagai dasar penyususnan
penyususnan product
product costi
costing,
ng, yakni
yakni memperkir
memperkirakan
akan
komponen harga pokok pabrik karena penggunaan bahan mentah
dalam proses produksi
#. Sebagai dasar melaksanakan
melaksanakan $ungsi
$ungsi penga%asa
penga%asan
n bahan
bahan mentah
mentah

Anggaran bahan mentah terdiri dari:

1. Anggar
Anggaran
an kebutuh
kebutuhan
an bahan
bahan ment
mentah
ah

1
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Anggar
Anggaran
an ini disusu
disusun
n sebagai
sebagai perenc
perencanaa
anaan
n jumlah
jumlah bahan
bahan
mentah
mentah yang dibuth
dibuthkan
kan untuk
untuk keperl
keperluan
uan produks
produksii pada
pada period
periodee
mendatang.
. Anggar
Anggaran
an pembel
pembelian
ian bahan
bahan menta
mentah
h
Anggar
Anggaran
an ini disusu
disusun
n sebagai
sebagai perenc
perencanaa
anaan
n jumlah
jumlah bahan
bahan
mentah yang harus dibeli pada periode mendatang.
!. Anggar
Anggaran
an persed
persediaa
iaan
n baha
bahan n ment
mentah
ah
Anggaran ini merupakan suatu perencanaan yang terperinci
atas kuantitas bahan mentah yang disimpan sebagai persediaan.
". Angg
Anggararan
an biay
biayaa baha
bahan
n ment
mentah
ah yang
ang habi
habiss digu
diguna
naka
kan
n dal
dalam
 produksi

Angg
Anggar
aran
an ini
ini mere
merenc
ncan
anak
akan
an nila
nilaii baha
bahan
n ment
mentah
ah yang
yang
digunakan dalam satuan uang.

A. ANGGA
ANGGARAN
RAN KEBUTUHAN
KEBUTUHAN BAHAN MENTAH
MENTAH

Angga
Anggara
ran
n kebut
kebutuh
uhan
an baha
bahan
n ment
mentah
ah disu
disusu
sun
n untuk 
untuk 
mere
merenca
ncana
nakan
kan juml
jumlah
ah $isi
$isik
k baha
bahan
n ment
mentah
ah lang
langsu
sung
ng yang
yang
diperlukan, bukan nilainya dalam rupiah. Secara terperinci pada
anggaran ini harus dicantumkan:
1. &enis
&enis barang
barang jadi
jadi yang
yang dihas
dihasilk
ilkan
an
. &enis
&enis bahan
bahan ment
mentahah yang
yang diguna
digunakankan
!. Bagian'bagi
Bagian'bagian
an yang
yang dilalu
dilaluii dalam
dalam proses produksi
produksi
". Standar
Standar pengguna
penggunaan an bahan
bahan mentah
mentah
#. (aktu pengguna
penggunaanan baha
bahann ment
mentahah
Stan
Standadarr pengg
penggun
unaaa
aaann bahan
bahan adala
adalahh bila
bilanga
ngan
n yang
yang
menunjukkan berpa satuan bahan mentah yang diperlukan untuk 
menghasilkan 1 satuan barang jadi.
)mpamanya:
Standar penggunaan* , untuk barang jadi A dan bahan mentah +.
Artinya:
)ntuk menghasilkan 1 unit barang A diperlukan  unit bahan mentrah
+.
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Selain itu dicantumkan pula:

• &umlah masing'masing barang jadi
• (aktu
ktu pengg
pengguna
unaan
an bahan
bahan menta
mentah
h diny
dinyat
ataka
akan
n
dalam bulan atau kuartla-
Sehingga secara sederhana dapat digambarkan bentuk 
dasar anggaran kebutuhan bahan mentah sebagai berikut:

atatan:kebutuhan
atatan:kebutuhan bahan mentah merupakan hasil kali jumlah barang jadi
yang dihasilkan dengan standar penggunaan bahan.
/ada
/ada bentu
bentuk
k diat
diatas
as tida
tidak
k dipe
diperi
rinci
nci menur
menurut
ut bagia
bagian
n
dalam perusahaan, sehingga dapat saja dianggap bah%a bentuk 
di atas merupakan anggaran kebutuan bahan mentah satu bagian.
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Apabil
Apabilaa diperi
diperinci
nci menuru
menurutt bagian'
bagian'bagi
bagian
an dalam
dalam perusa
perusahaa
haan
n
maka bentuknya menjadi:

/0.SAMA SAM
Anggaran 2ebutuhan Bahan Mentah
0ahun 134"
bagian  bagian  bagian 
  jumlah materia materia materia materia materia materia
 produksi l+ l5 l+ l5 l+ l5
%aktu S  jm S  jm S  jm S  jm S  jm S  jm
/ l / l / l / l / l / l
kuartal 
 barang A
 barang B
 jumlah
kuartal 
 barang A
 barang B
 jumlah
kuartal 
 baraang A
 barang B
 jumlah
kuartal 6
 barang A
 barang B
 jumlah

1. Menent
Menentukan
ukan 2ebutu
2ebutuhan
han Bahan
Bahan Ment
Mentah
ah
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&umlah bahan mentah yang dibutuhkan untuk 

 proses produksi dalam satu periode %aktutertentu dapat
ditentukan dengan berbagai cara,yakni:
a. /erkiraan langsung
ara ini mengandung banyak resiko
antara lain berupa terlalu besar atau terlalu
kecilnya perkiraan.
 b. Berdasarkan perhitungan standar 
 penggunaan bahan
Standar penggunaan dihitung
dengan berbagai cara, sepereti: dengan
melakukan percobaan'percobaan di
laboratorium debgan melakukan percobaan'
 percobaan khusus di dalam pabrik, dengan
mendasarkan diri pada pemakaian nyata
%aktu lalu yang tercatat pada bill o$ 
material, dan dengan melihat angka
 penggunaan rata'rata yang ditentukan secara
statis.
ontoh soal:
/0.07A 8AMA9 memproduksi 
macam barang yakni barang A dan barang
B, dengan menggunakan bahan mentah +,
5, 8. rencana produksi selama  bulan
mendatang adalah:

 bahan A B
 januari 11;;; 4;;;
$ebruari 1;;; 3;;;
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maret 1;;;; 4;;;

april 1!;;; <;;;
mei 1;;; 1;;;;
 juni 1";;; 1;;;;

Standar penggunaan setiap jenis

 bahan mentah adalah:

 bahan mentah
 barang
+ 5 8
A  ! 
B !  1
=arga setiap unit masing'masing
 jenis bahan mentah adalah:
+* >p.#;
5*>p.;
8*>p.<;
Susunlah anggaran kebutuhan bahan
mentah bagi /0.07A 8AMA9 untuk 
 periode &anuari'&uni.
&a%ab:

/0.07A 8AMA9
Anggaran 2ebutuhan Bahan Mentah
&anuari'&uni 134"
 bahan  bahan  bahan
mentah + mentah 5 mentah 8
 produk  S kebutuh S kebutuh S kebutuh
si / an / an / an
 barang
A
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 januari 11;;;  ;;; ! !!;;; ! !!;;;

$ebruari 1;;; ";;; !;;; !;;;
maret 1;;;; ;;;; !;;;; !;;;;
april 1!;;; ;;; !3;;; !3;;;
mei 1;;; ";;; !;;; !;;;
 juni 1";;; 4;;; ";;; ";;;
 jumlah <;;; 1"";;; 1;;; 1;;;
 barang
B
 januari 4;;; ! ";;;  1;;; 1 4;;;
$ebruari 3;;; <;;; 14;;; 3;;;
maret 4;;; ";;; 1;;; 4;;;
april <;;; 1;;; 1";;; <;;;
mei 1;;;; !;;;; ;;;; 1;;;;
 juni 1;;;; !;;;; ;;;; 1;;;;
 jumlah #;;; 1#;;; 1;";;; #;;;
 jumah
kebutuh
an !;;;;; !;;;; 4;;;

B. ANGGARAN PEMBELIAN BAHAN MENTAH

Anggaran pembelian bahan mentah berisi rencsns
kuantitas bahan mentah yang harus dibeli oleh perusahaan dalam
 periode %aktu mendatang. ni harus dilakukan secara hati'hati
terutama dalam hal jumlah dan %aktu pembelian.
1. &umlah /embelian 5ang /aling
?konomis?conomical @rder uantity-
&umlah pembelian yang paling ekonomis
disebut sevagai economical order uantity?@-.
Calam menghitung ?@ dipertimbnagkan  jenis
 biaya yang bersi$at variable,yakni:
a. Biaya pemesanan
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5aitu biaya'biaya yang

dikeluarkan sehubungan dengan
kegiatan bahan mentah
)mpamanya:
'biaya'biaya persiapan
 pemesanan
'biaya administrasi
'biaya pengiriman pesanan
'biaya mencocokkan pesanan
yang masuk 
'biaya mempersiapkan order 
 pembayaran
 b. Biaya penyimpanan
5aitu biaya'biaya yang
dikeluarkan sehubungan dengan
kegiatan penyimpanan bahan mentah
yang telah dibeli.
)mpamanya:
'biaya pemeliharaan
'biaya asuransi
'biaya perbaikan kerusakan
Cengan memperhatikan kedua jenis biaya
di atas, maka juumlah pembelian yang paling
ekonomis dapat dihitung dengan rumus:

Cimana:
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> * jumlah bahan mentah yang

akan dibeli dalam suatu jangka
%aktu tertentu
S * biaya pemesanan
/ * harga per unit bahan
mentah
 * biaya penyimpanan yan
dinyatakan dalam persentase dari
 persediaan rata'rata
ontoh penggunaan:
/0.9CA9A memeperkirakan
kebutuhan bahan mentah selama tahun
13<3 sebanyak 1;;; kg. setiap kali
dipesan, akan dikleuarkan biaya sebesar 
>p.#; sebagai biaya perangko. =arga per 
kg bahan mentah adlah >p;. Biaya
 penyimpanan akan sebesar #; persen dari
 persediaan rata'rata. Maka jumlah
 pembelian yang paling ekonomis adalah:

Selain dengan rumus tersebut

diatas, jumlah pembelian yang paling
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ekonomis dapat pula dihitung

denganrumus:

Cimana:
> * jumlah bahan
mentah yang akan dibeli
S * biaya pemesanan
D)nit * biaya
 penyimpanan setiap unit bahan mentah
ontoh penggunaan:
/0.9CA9A memperkirakan
kebutuhan bahan mentah selama 13<3
sebanyak 1;;; kg. setiap kali dipesan,
dikeluarkan biaya sebesar >/#; sebagai
 biaya perangko. Biaya penyimpanan setiap
kg bahan mentah adlah >/1;. Maka
 jumlah pembelia yang paling ekonomis
adlaah:
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Biaya'biaya yang terpaksa dikeluarkan

karena keterlambatan datangnya bahan mentah
disebut S0@2 @)0 @S0. Biaya'biaya yang
terpaksa dikeluarkan karena bahan mentah
datangnya terlalu a%al disebut ?+0>A
A>>597 @S0. E?AC 0M? adalah jangka
%aktu sejak dilakukannya pemesanan sampai saat
datangnya bahan mentah yang dipesan dan siap
untuk digunakan dalam proses produksi. Sedangkan
>?@>C?> /@90 adalah saat dimana harus
dilakukan pemesanan kembali bahan mentah yang
diperlukan.
)ntuk merencanakan saat pemesanan
 bahan mentah pada periode mendatang perlu
diperhatikan $aktor'$aktor:
'lead time yang terjadi pada pemesanan'
 pemesanan sebelumnya data historis-
'eFtra'carrying cost
'stock out cost
Calam melakukan pengamatan data
historis, harus ddilakukan terhadap beberapa data,
untuk kemudian dihitung probabilitasnya dari total
 pengamatan.
)mpamanya:
Ciamati "; buauh data historis tentang
lead time. 2e "; data tersebut menunjukkan:
Eead time " hari * 1; buah
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Eead time " hari* 1;F1;;G*#G

";
Eead time # hari* ;F1;;G*#;G
";
Eead time  hari* 1;F1;;G*#G
";
ontoh perhitungan menggunakan reorder 
 point
Menurut perkiraan,selama tahun 134"
/0.BMA membuthkan bahan mentah sebanyak 
1;;;; kg. untuk merencanaan kapan saat
 pemesanan yang tepat harus dilakukan, diamati ;
 buah data pemesaanan yang terjadi pada tahun'
tahun sebelumnya. Cari pengamatan tersebut
diperoleh kenyataan:
Eead time ! hari* # buah
Eead time " hari* 1; buah
Eead time # hari* # buah
Biaya penyimpanan bahan menth per kg
 per tahunnya adalah >/. Biaya pemesanan setiap
kali pesan- adalah >p1;;. Apabila kehabisan bahan
mentah maka dapat dicari bahan mentah pengganti.
)ntuk itu dikeluarkan biaya sebesar >p;,#; bagi
setiap unit bahan mentah peangganti.
Apabila 1 tahun dianggap !;; hari, kapan
 pemesanan kembali harus dilakukanH
&a%aban:
2ebutuhan *> *1;;;;kg
i >  k h
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time
! hari # #
" hari 1; ;,#;
# hari # ;,#
  ; 1,;;

Irekuensi harian * 1;;;; * 1; kali

  1;;;
arrying cost per hari per order* 1;;; F - *>p,<
!;;

Bila lead time * ! hari.

? * ;, karena ! hari adaJah %aktu yang
 paling cepat, atau tidak mungkin lebih
cepat lagi.
Bila lead time * " hari.
? * 1 ;,#->p,<- * >p1,<#
2eterangan: ada kemungkinan baha%a
 bahan mentah dating dalam ! hari 1 hari lebih
cepat- dengan probabilitas ;,;#.
Bila Jlead time * # hari
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2eterangan: ada kemungkinan bahan

mentah dating dalam ! hari  hari lebih cepat-
dengan probabilitas ;,# atau dalam " hari 1 hari
lebih cepat- dengan probabilitas ;,#;.
S0@2 @)0 @S0S@-
2ebutuhan bahan mentah per hari * 1;;;;
!;;
* !!,!kg
K Stock out cost per kg * ;,#;
- Bila lead time * # hari
Stock out cost * ;
karena # hari merupakan %aktu paling lama,
atau tidak mungjin lebih lambat lagi-
- Bila lead time * " hari
S@ * 1;,#-!!,!->/;,#;- * >p",1#
2eterangan: ada kemungkinan bah%a
 bahan mentah dating dalam # hari 1 hari lebih
lambat- dengan probabilitas ;,#.
o Bila lead time * ! hari
o S@ * ;,#-!!,!-;,#;- * >/4,!#
* 1;,#;-!!,!-;,#;- * >p4,!#
  >p1,#;
Cari perhitungan ? dan S@ diatas,
dapat dibuat perhitungan sebagai berikut:

  ? S
total
lead  per   per   per   per   per 
time order  tahun order  tahun tahun
! hari ; ; 1,# 1,#; 1,#;
",
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Eead time " hari aan mendatangkan biaya

total yang minimum >/#4,!-. Setelah lead time
diketahui, tinggal dihubungkan
dengankebijaksanaan mengenai besarnya
 persediaan besi. /emesanan kembali dibakukan
 pada saat tingkat persediaan bahan mentah sama
dengan tingkat persediaan besi ditambah
 penggunaan selama lead time.
&adi:
/ersediaan besi missal ditetapkan untuk 
kebutuhan 1; hari* !!!,; kg
2ebutuhan selama lead time * 1!!, kg
" F !!,! kg-
Saat pemesanan kembali* ", kg
Artinya, pemesanan bahan mentah
kembali dihaluskan apabila tingkat persediaan
 bahan mentah menunjukkan ", kg.
!. Bentuk Casar Anggaran /embelian Bahan Baku
Anggaran pembelian bahan mentah dapat
disusun spabila total kebutuhan bahan mentah
untuk suatu periode telah ditentukan, dengan
 perhitungan sebagai berikut:
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1. &enis bahan mentah yang digunakan

dalam proses produksi
. &umlah yang harus dibeli
!. =arga per satuan bahanmentah
Cengan mencantumkan harga per satuan
 bahan mentah, maka dapat dihitung jumlah uang
yang akan dikeluarkan oleh perusahaan untuk 
 pembelian bahan mentah. Secara sederhana, bentuk 
dasar adalah sebagi berikut:
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kebutuhan
 bahan
 jenis bahan mentah
mentah dan untuk   persediaan  jumlah  persediaan
%aktu  produksi akhir  kebutuhan a%al pembelian
uni harga
t  jumlah
 bahan mentah A
 januari
$ebruari
maret
kuartal 
kuartal 
kuartal 6
 jumlah1 tahun-
 bahan mentah B
 januari
$ebruari
maret
kuartal 
kuartal 
kuartal 6
 jumlah1 tahun-
 bahan mentah 
 januari
$ebruari
maret
kuartal 
kuartal 
kuartal 6
 jumlah1 tahun-
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ontoh soal:
/0. 8AMA9 C)E) memproduksi barang
+ dengan menggunakan ! jenis bahan mentah
yakni, A,B,. kebutuhan masing'masing jenis
 bahan mentah selama tahun 134" sebagai berikut:

bahan mentah
A B 
 januari !;; ";; !;;
$ebruar 
i ";; #;; ";;
maret ";; #;; !;;
kuartal
 <;; 1;; 1;;;
kuartal
 ;; 1;; 1;;;
kuartal
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>encana persediaan akhir setiap bulan atau

kuartal selama tahun 134" adalah:

bahan mentah
A B 
 januari 1;; 1; 11;
$ebruar 
i 1#; 1# 1;
maret 1; 1;; 11;
kuartal
 1!; 1;; 1#
kuartal
 1#; 1#; ;;
kuartal
6 1#; 1# 1;;
/ersediaan a%al tahun 134" untuk masing'
masing jenis bahanmentah adalah:
A * 1;;
B * 1#;
 * 1;;
=arga per satuan bahan mentah adalah:
A * >p1;
B * 1#
 * 1;
Susunlah anggaran pembelian bahan
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kebutuhan
 bahan
 jenis bahan mentah  jumlah  pembelian
mentah dan untuk   persediaa kebutuha  persediaa
%aktu  produksi n akhir  n n a%al
unit harga jumlah
 bahan
mentah A
 januari !;; 1;; "33 1;; !;; rp1; >p!;;;
$ebruari ";; 1#; ##; 1;; "#; "#;;
maret ";; 1; #; 1#; !<; !<;;
kuartal  <;; 1!; 4!; 1; <1; <1;;
kuartal  ;; 1#; <#; 1!; ; ;;
kuartal 6 ;; 1#; <#; 1#; ;; ;;;
 jumlah1 !;#
tahun- !;;; 1#; !1#; 1;; ; >p1; >p!;#;;
 bahan
mentah B
 januari ";; 1; #; 1#; !<; >p1# >p###;
$ebruari #;; 1# # 1; #;# <#<#
maret #;; 1;; ;; 1# "<# <1#
1;
kuartal  1;; 1;; 1!;; 1;; ; 14;;;
1#
kuartal  1;; 1#; 1!#; 1;; ; 14<#;
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1;1
kuartal  1;;; 1# 11# 11; # 1;1#;
kuartal  1;;; 1;; 11;; 1# 3<# 3<#;
1;;
kuartal 6 1;;; 1;; 11;; 1;; ; 1;;;;
 jumlah1 ";;
tahun- ";;; 1;; "1;; 1;; ; >p1; >p";;;;

C. ANGGARAN PERSEDIAAN BAHAN MENTAH

Setiap perusahaan mempunyai kebijaksanaan dalam

menilai persediaan yang berbeda. 0etapi pada dasarnya
kebijaksanaan tentang penilaian persediaan dapat
dikelompokkan menjadi:
a. 2ebijaksanaan II@
5ang berarti bahan menth lebih dahulu
digunakan untuk produksi adalah bahan mentah yang
lebih dahulu masuk di gudang.
 b. 2ebujaksanaan EI@
5ang berarti harga bahan mentah yang masuk 
ke gudang lebih akhir justru dipakai untuk 
menentukan nilai bahan mentah yang digunakan
dalam produksi, meskipun pemakaian $isik tetap
diurutkan menurut urutan pemasukannya.
/ersedian besi adalah persediaan minimal bahan mentah
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 b. &umlah bahan mentah yang dibeli setiap kali

 pemesanan.
c. Capat diperkirakan atau tidaknya kebutuhan bahan
mentah secra tepat.
d. /erbandingan antara biaya penyimpanan bahan
mentah dan biaya ekstra karena kehabisan bahan
mentah.
1. Bentuk Casar Anggaran /ersediaan Bahan Mentah
Calam anggaran persediaan bahan mentah
 perlu diperinci hal'hal sebagai berikut:
a. &enis bahan mentah yang digunakan
 b. &umlah ,masing'masing jenis bahan
mentah yang tersisa sebagai
 persediaan
c. =arga per unit masing'masing jenis
 bahan mentah
d. 9ilai bahan mentah yang disimpan
sebagai persediaan
Secara sederhana bentuk dasar anggaran
 persediaan bahan mentah adalah sebagai berikut:

/0. SAMA SAM

Anggaran /ersediaan Bahan Mentah
134"
 bulanDkuartal bahan mentah A bahan mentah B
uni harg  jumla uni harg  jumla  jumlah>p
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 persediaan akhir 
tahun

ontoh soal:

/0. 8AMA9 C)E) memprodusir barang + dengan

menggunakan ! jenis bahan mentah yakni: A, B dan . 2ebutuhan
masing'masing jenis bahan mentah selama tahun 134" adalah
sebagi berikut:

BulanD kuartal Bahan Mentah

A B 

&A9)A> !;; ";; !;;

I?B>)A> ";; #;; ";;
MA>?0 ";; #;; !;;
2)A>0AE 1 <;; 1;; 1;;;
2)A>0AE  ;; 1;; 1;;;
2)A>0AE ! ;; 1;; 1;;;
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and audiobooks to you.
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A B 

&A9)A> 1;; 1; 11;

I?B>)A> 1#; 1# 1;
MA>?0 1; 1;; 11;
2)A>0AE 1 1!; 1;; 1;1#;;
2)A>0AE  1#; 1#; 1;;
2)A>0AE ! 1#; 1# 1;;

/ersediaan a%al tahun 134" untuk masing'masing jenis bahan

mentah adalah:
A* 1;;
B*1#;
*1;;
=arga per unit masing'masing jeis bahan mentah adalah:
A*1;
B*1#
*1;
Susunlah:
1. anggaran pembelian bahan mentah tahun 134"
. anggaran persediaan bahan mentah tahun 134"
 ja%ab:
1. anggaran pembelian bahan mentah tahun 134" telah disusun
di muka
. anggaran persediaan bahan mentah
!.
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/0. 8AMA9 CA=)E)

anggaran persediaan bahan mentah
134"

 persedi Bahan mentah A Bahan mentah B Bahan mentah 

aan
unit harga jumlah unit harga jumlah unit harga jumlah jumlah

/ersedi
aan
1;; 1; 1.;;; 1#; 1# .#; 1#; 1; 1,#;; ",<#;
a%al: 1;; 1.;;; 1; 1,4;; 11; 1,1;; !,3;;
 january 1#; 1.#;; 1# 1,4<# 1; 1,;; ",#<4
$ebruar  1; 1.;; 1;; 1,#;; 11; 1,1;; !,4;;
1!; 1.!;; 1;; 1,#;; 1# 1,#; 1,;#;
y
1#; 1.#;; 1#; ,#; 1;; 1,;;; ",<#;
maret
1#; 1.#;; 1# 1,4<# 1;; 1,;;; ",!<#
k% 1
k% 
k% "
 persedi
aan
akhir 

2eterangan:
 persediaan a%al jaunuari adalah persediaan a%al tahun 13<3
 persediaan a%al $ebruari adalah persediaan akhir 
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0entu saja tidak semua bahan mentah yang tersedia akan

habis digunakan untuk produksi, hal ini disebabkan karena dua
hal yaitu:

a. /erlu adanya persediaan akhir yang akan menjadi

 persediaan a%al periode berikutnya.
 b. /erlu adanya persediaan besi agar kelangsungan
 produksi tidak terganggu akibat kehabisan bahan
mentah.

>encana besarnya nilai bahan mentah yang habis

digunakan dalam proses produksi dituangkan dalam suatu
anggaran tersendiri, disebut dengan  Anggaran Biaya Bhan
mentah yang Habis Digunakan, yang memiliki man$aat antara
lain:

a. )ntuk keperluan /roduct osting, yakni penghitungan

harga pokok barang yang dihasilkan perusahaan
 b. )ntuk keperluan penga%asan penggunaan bahan
mentah.
1. Bentuk dasar Anggaran Biaya Bahan mentah yang
=abis Cigunakan

Calam hal ini standar penggunaan bahan

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 b. &umlah masing'masing jenis bahan mentah

yang habis digunakan untuk produksi
c. =arga per unit masing'masing jenis bahan
mentah
d. 9ilai masing'masing bahan mentah yang
habis digunakan untuk produksi
e. &enis barang yang dihasilkan dan-
menggunakan bahan mentah
$. (aktu penggunaan bahan mentah

Secara sederhana anggaran ini disusun dengan

 bentuk dasar sebagai berikut:
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ontoh soal:
/0. Masa Ealu menghasilkan  macam
 barang, yakni barang A dan barang B. /ada bagian
 produksi terdapat bagian, yakni Bagian  dan bagian .
Barang B dip[roses melalui kedua bagian tersebut,
sedangkan barang A hanya melalui bagian  saja.
Bahan mentah yang digunakan ada 
macam, yakni + dan 5. bahan mentah + digunakan
 pada baian  dan  sedangkan bahan mentah 5 hanya
dugunakan di bagian  saja, dan hanya dipakai untuk 
 barang B. perusahaan ini membuat anggaran atas dasar 
tengah tahunan.
>encana produsi setengah tahun 134"- adalah:

Setiap unit barang A menggunakan # unit bahan

mentah + dan tidak menggunakan barang 5. sedangkan
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mentah dengan memperhatikan rencana produksi dan

standar penggunaan barang mentah.

Cengan bedasarkan diri pada anggaran

kebutuhan bahan mentah di atas, maka anggaran biaya
 bahan mentah yang habis digunakan.

. Iungsi perencanaan, koordinasi dan penga%asan pada

anggran'anggran bahan mentah

Anggaran kebutuhan bahan mentahmerupakan

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kebutuhan bahan mentah. 2oordinasi antara ketiga

$actor ini sangat perlu diperhatikan agar tdak 
menghambat kelancarab produksi dan sebagai alt
 penga%asan. Sebagai $ungsi penga%asan maka disusun
laporan pelaksana, yang menunjukan perbandingan
antara rencana dengan realisasi daripada pembelian
 bahan mentah dan penggunaannya .

a. Eaporan pelaksanaan tentang pembelian

 bahan mentah
Eaporan ini berguna sebagai alat
untuk mengetahui perbandingan dan
 penyimpangan yang terjadi:
)mpamanya:
Cari anggaran pembelian bahan
mentah diperoleh data tentang pembelian
 bulan januari sebagai berikut:
)nit yang dibeli 1;;;
=arga per unit >p.1,
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)nit yang 1;;; 11.#;; #;; ".

dibeli
1. 1. ;.; #
=arga per 
unit

nilai 1".";; 1"."3; 3; ;.#

 b. Eaporan pelaksanaan tentang pemakaian

 bahan mentah
Ci sini dilihat perbandingan antara
rencana dan realisasi penggunaan barang
mentah
)mpamanya:
Cari anggaran pembelian bahan
mentah diperoleh data bulan januari sebagai
 berikut:
)nit barang yang akan diproduksi ;;
Standar penggunaan bahan mentah 
=ara per unit bahan mentah >p.1.
Sedangkan realisasinya adalah
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)nit ;; ;;; ;; 3

"";; "!;; 1;; .
 produksi
1. ;.; #
)nit bahan
1.
mentah
=arga yang
dibeli

nilai #.4; #."14 1!4 .

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BAB III
PERTANYAAN DAN JAWABAN

1. Bahan mentah yang digunakan dalam proses produksi dikelompokkan

menjadiH
Bahan mentah langsung dan bahan mentah tak langsung
. /engertian dari bahan mentah langsung adalah
Semua bahan yang meupakan bagian barang jadi yang dihasilkan.biaya
yang dikeluarkan untuk membeli bahan mentah langsung inimempunyai
hubungan yang erat sebanding dengan jumlah barang jadi yang
dihasilkan. Sehingga biaya bahan mentah langsung merupakan biaya
variable bagi perusahaan
!. /engertian dari bahan mentah tak langsung adalah
Bahan mentah yang ikut berperan dalam proses produksi, tetapi tidak 
secara langsung tampak pada barang jadi yang dihasilkan.
". Apa sajakah tujuan penyusunan anggaran bahan mentah itu H
a. Memperkirakan jumlah kebutuhan bahan mentah
 b. Memperkirakan jumlah pembelian bhaan mentah yang
diperlukan
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Anggaran kebutuhan bahan mentah disusun untuk merencanakan jumlah

$isik bahan mentah langsung yang diperlukan, bukan nilainya dalam
rupiah
<. Apa saja yang perlu di cantumkan dalam menganggarkan kebutuhan
 bahan mentah H
a. &enis barang jadi yang dihasilkan
 b. &enis bahan mentah yang digunakan
c. Bagian'bagian yang dilalui dalam proses produksi
d. Standar penggunaan bahan mentah
e. (aktu penggunaan bahan mentah
4. Apa pengertian dari anggaran pembelian bahan mentah H
Anggaran pembelian bahan mentah berisi rencsns kuantitas bahan
mentah yang harus dibeli oleh perusahaan dalam periode %aktu
mendatang. ni harus dilakukan secara hati'hati terutama dalam hal
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