Biaya Overhead
Rahmasari Fahria
Fakultas Ekonomi dan Bisnis
UPN Veteran Jakarta
Departementalisasi merupakan pembagian perusahaan ke
dalam unit-unit yang disebut Departemen
Departemen Produksi
Merupakan Departemen yang bertanggung
jawab melakukan produksi
DEPARTEMEN
Menghitung tarif biaya overhead pabrik dan mengalokasikan biaya overhead pabrik ke
produk
Metode Alokasi Biaya
Dep. Jasa ke Dep. Produksi
Karakteristik:
Biaya departemen jasa dialokasikan langsung ke departemen produksi atau
departemen operasi
Karakteristik:
Biaya departemen jasa dialokasikan secara bertahap ke departemen jasa
lain dan departemen produksi. Alokasi biaya departemen jasa ke departemen
jasa lain dimulai dari departemen jasa yang memiliki biaya paling besar.
Dep. Produksi
X
Dep. Produksi
Y
Metode Bertahap:
HFD 15-21
INFORMATION SYSTEMS DEPARTMENT
Budgeted Cost $234.400
Cost driver >> budgeting processing time
Allocation cost of IS department to other Departments:
HR department = (320/3840) x $234.400
Corporate Sales = (1.920/3.840) x $234.400
Consumer sales = (1.600/3.840) x $234.400
Information
Human Resource Corporate Sales Consumer sales
Systems
A = α + βB
B = α + βA
Dep. Produksi
Dep. Jasa
X
A
0,98𝐼𝐼𝐼𝐼 = $251.121
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 𝐻𝐻𝐻𝐻
𝐼𝐼𝐼𝐼 = $256.008
𝐻𝐻𝐻𝐻 = $72.700 + 0, 083𝐼𝐼𝐼𝐼
𝐻𝐻𝐻𝐻 = $72.700 + 0, 083($256.008)
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 ($72.700 + 0,083𝐼𝐼𝐼𝐼)
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 ($72.700 + 0,083𝐼𝐼𝐼𝐼) 𝐻𝐻𝐻𝐻 = $94.034
Metode Aljabar:
HFD 15-21
SUPPORT DEPARTMENTS OPERATING DEPARTMENTS
Information
Human Resource Corporate Sales Consumer sales
Systems
0,98𝐼𝐼𝐼𝐼 = $251.121
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 𝐻𝐻𝐻𝐻
𝐼𝐼𝐼𝐼 = $256.008
𝐻𝐻𝐻𝐻 = $72.700 + 0, 083𝐼𝐼𝐼𝐼
𝐻𝐻𝐻𝐻 = $72.700 + 0, 083($256.008)
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 ($72.700 + 0,083𝐼𝐼𝐼𝐼)
𝐼𝐼𝐼𝐼 = $234.400 + 0,23 ($72.700 + 0,083𝐼𝐼𝐼𝐼) 𝐻𝐻𝐻𝐻 = $94.034
HFD:
Latihan Mandiri
• Ch. 15-19 (p.655)
• Ch. 15-20 (p.655)
• Ch. 15-30 (p. 659)
• Ch. 15-31 (p.659-660)
HFD Ch. 15-19 & 15-20
HFD Ch. 15-19 & 15-20
HFD
Ch. 15-30
HFD
Ch. 15-31