Lat Soal+Cat Akmen (Uts)

Akmen
Pertemuan 1
Chapter 1 Management Accounting
- Objectives :
o Costing services, products, other objectives of interest to management
o Planning, controlling, evaluating, and continuous improvement
o Decision making
- Perbedaan Akuntansi Manajemen dengan Akuntansi Keuangan adalah Laporan Akmen tidak
perlu berkala/sesuai kebutuhan (Output tergantung permintaan dari management)
o Setiap management boleh minta laporan atau perhitungan dari Akuntansi untuk
mendukung keputusan dalam proses menjalankan fungsi masing-masing
o Misal untuk product costs : Mau buat varian baru pasta gigi untuk anak2
▪ Cek trend, analisis produk2 sebelumnya keunggulan apa, analisis dari tahun
ke tahun untung rugi
- Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan
- Financial Accounting :
1. Untuk pengguna eksternal
2. Wajib mengikuti aturan-aturan baku
3. Hanya menyajikan informasi finansial
4. Orientasi pada masa lampau
5. Menyajikan informasi perusahaan secara keseluruhan
6. Dapat melakukan sesuai cakupan yang dipelajari
- Management Accounting :
1. Untuk pengguna internal (managers)
2. Tidak wajib mengikuti aturan-aturan baku
3. Bisa menyajikan informasi finansial dan non-finansial
4. Orientasi pada masa depan : perencanaan, strategi, pengambilan keputusan masa
mendatang
5. Menyajikan informasi untuk kebutuhan khusus secara detail
6. Harus terus belajar, memahami kebutuhan setiap manajemen
- Fokus Managment Accounting :
1. Activity based management (Manajemen berdasarkan aktivitas)
▪ Improve akurasi dalam menentukan cost
2. Customer orientation (Orientasi pada pelanggan)
▪ Strategi untuk mempertahankan posisi pada kompetisi produk
▪ Value chain framework untuk fokus pada customer value
3. Cross functional : bagaimana tahap demi tahap/mata rantai dari produk
diperoleh/dihasilkan, disebarluaskan, sampai dipakai(after sales)
4. Kualitas produk
5. Waktu : ketepatan produksi dll
6. Efisiensi
7. E-bussiness
- Industrial value chain : penting untuk strategi cost management, berhubungan dengan
aktivitas dari raw materials sampai barang jadi habis dipakai dibuang oleh pelanggan
Chapter 2 Cost Concepts and Cost Accounting Information System
- Cost objects : biaya yang bisa diperhitungkan

- Klasifikasi Costs:
1. The product (a single lot, batch, or unit of a good or service)
2. The volume of production
3. The manufacturing departments, processes, cost centers, or
other subdivisions
4. The accounting period
5. A decision, action, or evaluation
1. Costs in Relation to the Product :

Manufacturing cost—also called production cost or factory cost—is usually defined as the
sum of three cost elements: direct materials, direct labor, and factory overhead.
a. Direct materials : bahan langsung > kain (produksi baju)
b. Direct labor : tenaga kerja langsung > tukang jahit (produksi baju), tukang kayu
(produksi kayu)
c. Factory overhead : biaya pabrikasi lain-lain (biaya yang terjadi di pabrik selain direct
materials dan direct labors) : Indirect materials, indirect labor, utilities cost, biaya
penyusutan gedung, biaya asuransi, dll
- Indirect materials : bahan penolong > kancing (produksi baju)
- Indirect labor : tenaga kerja tidak langsung > supervisor
2. Commercial Expenses (Operating Expenses) :

a. Marketing expenses
b. Administratives expenses
3. Costs in Relation to the Volume of Production
a. Variable Costs : biaya yang berubah karena aktivitas berubah (direct material dan
direct labor)
- Supplies
- Fuel
- Small tools
- Spoilage, salvage, and reclamation expenses
- Receiving costs
- Royalties
- Communication costs
- Overtime premium
- Materials handling
b. Fixed Costs : biaya yang tidak berubah
- Salaries of production executives
- Depreciation
- Property tax
- Patent amortization
- Supervisory salaries
- Insurance—property and liability
- Wages of security guards and janitors
- Maintenance and repairs of buildings and grounds
- Rent
c. Semivariable costs : punya ciri dari biaya variable dan tetap
- Inspection
- Cost-department services
- Payroll-department services
- Personnel-department services
- Factory office services
4. Costs in Relation to Manufacturing Departments or Other Segments
a. Direct departemental cost : berhubungan dengan departemen tertentu, contoh :
biaya supervisor di suatu departemen
b. Indirect departemental cost : tidak berhubungan langsug dengan departemen
tertentu, biaya dishared ke beerapa departemen, maka biayanya nanti dialokasikan,
contoh : buiding rent, building depreciation
c. Common cost : apabila biaya dipakai 2 atau lebih operasional
d. Joint cost : biaya gabungan , misal : Membuat daging burger dan daging sosis, jika
tahap awal bersamaan (misal sama2 dibersihkan,dipotong, digiling,dimasak,
sebelum diolah dengan racikan bumbu berbeda), meja dan kursi yang tahapan
awalnya sama (sama2 diambil dari potongan kayu besar, diamplas, dipotong, dll)
5. Costs in Relation to a Decision, Action, or Evaluation
a. Differential cost
b. Avoidable cost, Unavoidable cost
c. Relevant cost, Irrelevant cost
Pertemuan 2
Chapter 3 Cost Behaviour Analysis
- Classification of Cost :
1. Fixed Cost : biaya yang tidak berubah jika aktivitas bisnis bertambah atau berkurang.
Dibatasi dalam jangka atau range aktivitas tertentu. Jika ingin menambah jumlah
produksi maka harus menambah mesin
▪ Discretionary fixed cost : biaya yang bisa diputus di tengah jalan (krn
kontrak, pembubran departemen)
▪ Committed : bersifat jangka panjang (biaya gedung)
2. Variable cost : setiap perubahan akMtivitas membuat biaya berubah
3. Semivariable : memiliki sifat fixed cost dan variable cost

▪ Contoh abodemen listrol
- Tujuan pemisahan cost :
1. Mengambil keputusan
2. Menentukan tarif factory overhead dan analisis variansi
3. Menghitung anggaran
4. Menghitung target profit
5. Menghitung break even point
- Metode pemisahan mixed osst (fixed cost+variable cost)
1. High and low points method
2. Scattergraph method
3. Mtehod of leasy squares
*variable cost (rounded) = variable rate x activity level
LATIHAN SOAL FIXED,VARIABLE,SEMIVARIABLE COST
1. Senior accountant salaries : Fixed

Office assistant salaries : Fixed
Internet and software subscriptions : Semi
Consulting by senior partner : Variable
Depreciation : Fixed
Supplies : Semi
Administration : Fixed
Rent (Offices) : Fixed
Utilities : Semi
2.
3.
4.
Chapter 4 Cost Systems and Cost Accumulations
- Flow of Manufacturing Cost

1. Terdapat 3 inventory : Materials Inventory, WIP, dan Finished Good Inventory
- Flow of production costs :
1. Source documents :
- Cost Systems :
1. actual cost system
2. historical cost system
3. standard cost system
4. absorption costing
5. direct costing
6. variable costing
- Biasa menggunakan actual costing, tapi ada juga cost yang tidak bisa ditentukan secara
aktual seperti factory overhead yang menggunakan predetermined/estimasi
1. Why? :
▪ Sifatnya tidak langsung terhadap aktivitas
▪ Tagihan sering datang belakangan
▪ Sering beberapa kegiatan bersifat tahunan : misal penyusutan, iklan di
muka, sewa
▪ Keterkaitan terhadap produk tidak langsung
- Cost Accumulation :
1. Job order costing : produksi sesuai pesanan
2. Process costing : produksi berkelanjutan/produksi massal
Pertemuan 3
LATIHAN SOAL COGM & COGS

JAWABAN :
Pertemuan 4
LATIHAN SOAL COGM & COGS
JAWABAN : KERJAIN DI FOLIO!

LATIHAN SOAL JOB ORDER COSTING
JAWABAN : KERJAIN DI FOLIO!
Pertemuan 5
Chapter 6 Process Order
- Perhitungan cost/biaya bukan berdasarkan job, melainkan per department 🡪 produksi terus-
terusan
- Fokus ke Cost of Production Report : Average Method dan FIFO Method (Department 1 dan
Department 2)
AVERAGE DEPARTMENT 1:
1. Quantity Schedule : Materials,Labor,Overhead(%),Quantity(Units)
(1) Beginning inventory
(2) Started in process this period
(1) Transferred to ... Department/Finished Goods

(2) Finished not yet transferred
(3) Ending Inventory (%)
(4) Spoiled in process (%)
2. Cost Charged to Department : Total Cost,Equivalent Units,Unit Cost

Materials
Labor
Factory overhead
Total cost in beginning inventory
(2) Cost added during current period :
Materials
Labor
Factory overhead
Total cost added during current period
Total cost charged to department
3. Cost Accounted for as Follows : Units,Complete(= EQ Units),Unit Cost ↑,Total Cost

(1) Transferred to ... Department/Finished Goods (Transferred Units x 100% x Unit Cost)
(2) Finished not yet transferred (FNYT Units x 100%? X Unit Cost)
(3) Charge to Factory Overhead for spoilage :
Materials (Spoiled Units x % Complete x Unit Cost)
Labor (Spoiled Units x % Complete x Unit Cost)
Factory Overhead (Spoiled Units x % Complete x Unit Cost)
(4) Work in Process, ending inventory :
Materials (Ending Inventory Units x % Complete x Unit Cost)
Labor (Ending Inventory Units x % Complete x Unit Cost)
Factory overhead (Ending Inventory Units x % Complete x Unit Cost)
Total cost accounted for
Materials Labor Overhead

Equivalent units transferred out (Transferred Units x 100%)
Equivalent units finished not yet transferred (FNYT Units x 100%)
Ending inventory (Ending Inventory Units x % Complete)
Loss Abnormal (Spoiled Units x % Complete)
Total equivalent units
LATIHAN SOAL PROCESS COSTING – AVERAGE DEPARTMENT 1
JAWABAN :
AVERAGE DEPARTMENT 2 :

(2) Received from ... Department
(3) Added to process


Cost from proceeding department
Materials
Labor
Factory overhead
Materials
Labor
Factory overhead

(1) Transferred to ... Department/Finished Goods (Transferred Units x 100% x Unit Cost)
(2) Finished not yet transferred (FNYT Units x 100%? x Unit Cost)
(3) Charge to Factory Overhead for spoilage :
Materials (Spoiled Units x % Complete x Unit Cost)
Labor (Spoiled Units x % Complete x Unit Cost)
Factory Overhead (Spoiled Units x % Complete x Unit Cost)
Cost from proceeding department (Proceeding Units x 100% x Unit Cost)
Prior Dept. Materials Labor Overhead

Cost
Equivalent units transferred out(Transferred Units x 100%)
LATIHAN SOAL PROCESS COSTING – AVERAGE DEPARTMENT 2

JAWABAN
FIFO DEPARTMENT 1 :
(1) Beginning inventory (%)
(2) Started in process this period


Materials
Labor
Factory overhead
Materials
Labor
Factory overhead

From beginning inventory (Total cost in beginning inventory)
Cost to complete this period :
Materials (Beginning Inventory Units x % Sisa x Unit Cost)
Labor (Beginning Inventory Units x % Sisa x Unit Cost)
Factory Overhead (Beginning Inventory Units x % Sisa x Unit Cost)
Started and completed this period (Transferred Units-Beginning Inventory Units x 100% x
Unit Cost)
Total cost transferred to ... Department/Finishing Department
(3) Transferred to Spoiled Goods Inventory (Spoiled Units x 100%? X Unit Cost)
(4) Charge to Factory Overhead for Spoilage :
Cost of completed spoiled units (Spoiled Units x % Completed?/100%? x Unit Cost)
Less salvage value of spoiled units (Tulis Spoiled Units, Transferred to Spoiled Goods
Inventory (Total Cost nya Sama))
Materials Labor Overhead

To complete beginning inventory(Beginning Inventory Units x % Sisa)
Started and completed this period(Transferred Units-Beginning Inventory Units)
LATIHAN SOAL PROCESS COSTING –FIFO DEPARTMENT 1
JAWABAN
FIFO DEPARTMENT 2 :
(1) Beginning inventory (%)
(2) Received from ... Department
(3) Added to process

Materials
Labor
Factory overhead
Materials
Labor
Factory overhead

From beginning inventory (Total cost in beginning inventory)
Cost to complete this period :
Materials (Beginning Inventory Units x % Sisa x Unit Cost)
Labor (Beginning Inventory Units x % Sisa x Unit Cost)
Factory Overhead (Beginning Inventory Units x % Sisa x Unit Cost)
Started and completed this period (Transferred Units-Beginning Inventory Units x 100% x
Unit Cost)
Total cost transferred to ... Department/Finishing Department
(3) Transferred to Spoiled Goods Inventory (Spoiled Units x 100%? X Unit Cost)
(4) Charge to Factory Overhead for Spoilage :
xCost of completed spoiled units (Spoiled Units x % Completed?/100%? x Unit Cost)
Less salvage value of spoiled units (Tulis Spoiled Units, Transferred to Spoiled Goods
Inventory (Total Cost nya Sama))
Cost from proceeding department (Proceeding Units x 100% x Unit Cost)
Prior Dept. Materials Labor Overhead

Cost
To complete beginning inventory(Beginning Inventory Units x % Sisa)
Started and completed this period(Transferred Units-Beginning Inventory Units)
LATIHAN SOAL PROCESS COSTING – FIFO DEPARTMENT 2

JAWABAN
Pertemuan 8
Chapter 7 The Cost of Quality and Accounting for Production Losses
● Types of Quality Costs:

1. Prevention Costs : Biaya untuk mencegah kerusakan (pelatihan,maintanance
mesin,quality control,)
2. Appraisal Costs : Biaya untuk memastikan pekerjaan sesuai (Inspeksi, pengukuran,
testing)
3. Failure Costs
▪ Internal Failure Costs (Kesalahan Internal) : Belum sampai ke konsumen
▪ External Failure Costs (Kesalahan Eksternal) : Kesalahan ditemukan pembeli,
sudah terjual
Chapter 8 Costing By-Products and Joint Products

● Ketika melakukan produksi produk lebih dari 1 dan produk-produk tsb dikerjakan dengan
langkah yang sama
● By-Products adalah produk sampingan, Joint Products adalah gabungan produk sampingan
dan produk utama
● Split off point : titik pisah di mana dimulai langkah berbeda terhadap produk sampingan
● Join Cost : Biaya yang timbul karena adanya proses yang bersamaan
● Joint cost terjadi sebelum titik pisah
● Metode Menghitung Joint Cost :
1. Market Value (Reversal Cost) Method
2. Average Unit Cost Method
3. Weighted-average Method
4. Quantitative Unit Method
1. Market Value (Reversal Cost) Method

●
●
2. Average Unit Cost Method

3. Weighted-average Method
Pertemuan 9
LATIHAN SOAL JOINT PRODUCTS - MARKET VALUE METHOD

JAWABAN :
LATIHAN SOAL JOINT PRODUCTS

JAWABAN
Chapter 9 Materials : Controlling, Costing, and Planning
● Dokumen terkait materials:

● Bill of materials : dokumen untuk permintaan pembelian
● Production budget : kalau pemakaian material terkait dengan budget produksi
● Purchase requisition : surat permintaan pembelian bagian gudang
menginformasikan pihak pembelian (purchasing agent) untuk membeli
● Purchase order : Purchasing agent menyampaikan ke pihak supplier
● Receiving report : ketika material diantarkan ada pihak gudang melakukan
penerimaan produk > membuat laporan ttg material
● Materials requisition : Dokumen yang dibuat untuk meminta bagian gudang untuk
merilis/mengeluarkan material yang ingin dipakai bagian produksi
● Materials record cards (kartu persediaan gudang) : Laporan perpetual inventory
records
RUMUS
Keterangan :
RU = Required Unit = Kebutuhan pemakaian bahan per tahun
CO = Cost per Order = Biaya pemesanan untuk 1x pesan
CU = Cost per Unit of Material = Berapa biaya material per satuan unit nya (berapa harga kertas per
gram)
CC = Carrying Cost Percentage = Semakin sulit suatu barang disimpan maka Carrying Cost Percentage
nya lebih besar (BISA DALAM BENTUK HARGA, BISA DALAM PERSEN) > KLO CC SUDAH DALAM
HARGA MAKA TIDAK USAH DIKALI CU LAGI DI RUMUS EOQ, KLO DALAM PERSEN BARU KALI CU
LATIHAN SOAL MATERIALS
JAWABAN
JAWABAN
Chapter 11 Factory Overhead
LATIHAN SOAL FACTORY OVERHEAD
JAWABAN
JAWABAN
JAWABAN
JAWAB

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Akmen

Chapter 1 Management Accounting

- Perbedaan Akuntansi Manajemen dan Akuntansi Keuangan

Chapter 2 Cost Concepts and Cost Accounting Information System

- Cost objects : biaya yang bisa diperhitungkan

1. The product (a single lot, batch, or unit of a good or service)

2. The volume of production

3. The manufacturing departments, processes, cost centers, or

4. The accounting period

5. A decision, action, or evaluation

1. Costs in Relation to the Product :

2. Commercial Expenses (Operating Expenses) :

Chapter 3 Cost Behaviour Analysis

3. Semivariable : memiliki sifat fixed cost dan variable cost

1. Senior accountant salaries : Fixed

Chapter 4 Cost Systems and Cost Accumulations

- Flow of Manufacturing Cost

LATIHAN SOAL COGM & COGS

LATIHAN SOAL COGM & COGS

JAWABAN : KERJAIN DI FOLIO!

Chapter 6 Process Order

(1) Transferred to ... Department/Finished Goods

2. Cost Charged to Department : Total Cost,Equivalent Units,Unit Cost

3. Cost Accounted for as Follows : Units,Complete(= EQ Units),Unit Cost ↑,Total Cost

Materials Labor Overhead

1. Quantity Schedule : Materials,Labor,Overhead(%),Quantity(Units)

(1) Transferred to ... Department/Finished Goods

2. Cost Charged to Department : Total Cost,Equivalent Units,Unit Cost

3. Cost Accounted for as Follows : Units,Complete(= EQ Units),Unit Cost ↑,Total Cost

Prior Dept. Materials Labor Overhead

LATIHAN SOAL PROCESS COSTING – AVERAGE DEPARTMENT 2

(1) Transferred to ... Department/Finished Goods

2. Cost Charged to Department : Total Cost,Equivalent Units,Unit Cost

3. Cost Accounted for as Follows : Units,Complete(= EQ Units),Unit Cost ↑,Total Cost

Materials Labor Overhead

LATIHAN SOAL PROCESS COSTING –FIFO DEPARTMENT 1

2. Cost Charged to Department : Total Cost,Equivalent Units,Unit Cost

3. Cost Accounted for as Follows : Units,Complete(= EQ Units),Unit Cost ↑,Total Cost

Prior Dept. Materials Labor Overhead

LATIHAN SOAL PROCESS COSTING – FIFO DEPARTMENT 2

Chapter 7 The Cost of Quality and Accounting for Production Losses

● Types of Quality Costs:

Chapter 8 Costing By-Products and Joint Products

1. Market Value (Reversal Cost) Method

2. Average Unit Cost Method

LATIHAN SOAL JOINT PRODUCTS - MARKET VALUE METHOD

LATIHAN SOAL JOINT PRODUCTS

Chapter 9 Materials : Controlling, Costing, and Planning

● Dokumen terkait materials:

LATIHAN SOAL MATERIALS

LATIHAN SOAL FACTORY OVERHEAD

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