Pert 6 & 7 Variabel & Troughtput
Pert 6 & 7 Variabel & Troughtput
PABRIK
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 1
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 2
gusnardi.kuliah@gmail.com
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 3
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 4
Sub Bahan Kajian
1. Pengertian Biaya Overhead
2. Sifat Biaya Overhead
3. Perhitungan Tarif Overhead
4. Pembebanan Biaya Overhead
5. Pengumpulan Biaya Overhead Sesungguhnya
6. Perhitungan Selisih Biaya Overhead
7. Jurnal Biaya Overhead
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 5
1. Pengertian Biaya Overhead
Rumus Umum:
Estimasi BOP
Tarif BOP =
Estimasi Dasar Pembebanan
Pembilang (numerator)
Penyebut (denominator)
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 24
1. Dasar Output Fisik
Estimasi BOP
= BOP per Unit
Estimasi Unit Produksi
Contoh: Carter, Hal. 12-4
6. Dasar Transaksi/Aktivitas
Dikenal dengan ABC (activity based
costing)
- JURNAL:
Income Summary $8.500
FOH Control $8.500
Atau:
COGS $8.500
FOH Control $8.500
Atau:
WIP $ XXX
Finished Goods $ XXX
COGS $ XXX
FOH Control $ XXX
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 37
7. Jurnal Biaya Overhead
- JURNAL:
WIP $283.500
Applied FOH $283.500
- Transaksi:
Diketahui BOP Sesungguhnya dari DeWitt
Products adalah $292.000.
- JURNAL:
FOH Control $292.000
Various Accounts $292.000
- JURNAL:
FOH Control $292.000
Accumulated Depr. $ 54.000
Cash $108.000
Prepaid Insurance $130.000
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 43
3. Penutupan BOP Dibebankan dan
Selisih BOP
- Transaksi:
Pada akhir periode, akun Applied FOH
DeWitt Products ditutup ke akun FOH
Control.
- JURNAL:
Applied FOH $283.500
FOH Control $283.500
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 44
- Transaksi:
Ditutup/dialokasikan selisih BOP
- JURNAL:
Income Summary $8.500
FOH Control $8.500
Atau:
COGS $8.500
FOH Control $8.500
Atau:
WIP $ XXX
Finished Goods $ XXX
COGS $ XXX
FOH Control $ XXX
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 15 - 45
CONTOH KASUS:
PT Nakula, produsen furnitur, membebankan biaya overhead pabrik atas
dasar tarif yang ditentukan di muka. Berikut data tentang overhead
pabrik: