11ch16 Indo Alokasi Join Cost

Alokasi Biaya : Produk Bersama
dan produk sampingan

(Cost Allocation: Joint Products
and Byproducts)
Chapter 16
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
16 - 1
Learning Objective 1
Identifikasi the splitoff point(s)
(titik pemisahan) dalam joint-cost
situation (biaya bersama).
16 - 2
Dasar Biaya Bersama

(Joint-Cost Basics)
Joint costs
Joint products
Byproduct
Splitoff point
Biaya Terpisah
16 - 3
Joint-Cost Basics
Raw milk
Cream
Liquid
Skim
16 - 4
Joint-Cost Basics
Batu bara
Gas
Benzyl
Tar
16 - 5
Membedakan joint products
dari byproducts.
16 - 6
Joint Products and Byproducts

Main products
Join products
Produk samping
High
Low
Nilai penjualan
16 - 7
Menerangkan mengapa joint costs
harus dialokasikan pada produk
individu
16 - 8
Why Allocate Joint Costs?

utk menghitung biaya persediaan dan HPPenjualan
utk menentukan biaya penggantian dalam kontrak
untuk penghitungan biaya penyelesaian asuransi
sebagai dasar peraturan penetapan harga
untuk tujuan penyelesaian hukum
16 - 9
Alokasi joint costs menggunakan 4
metode berbeda.
16 - 10
Pendekatan dalam Allokasi

Joint Costs
Dua cara dasar untuk mengalokasikan
joint costs pada products adalah:
Approach 1:
Dasar pasar/
Market based
Approach 2:
Ukuran fisik/
Physical measure
16 - 11
Approach 1: Market-based Data

Metode nilai penjualan pada splitoff/
Sales value at splitoff
Metode estimasi nilai realisasi bersih/
Estimated net realizable value (NRV)
Metode persentase marjin kotor konstan/
Constant gross-margin percentage NRV
16 - 12
Allocating Joint Costs Example

10,000 units of A at a
selling price of $10 = $100,000
10,500 units of B at a
11,500 units of C at a
Joint processing
cost is $200,000
Splitoff point
16 - 13
Allocating Joint Costs Example

Sales Value
Allocation of
Joint Cost
100 645
315 645
230 645
A
$100,000
B
$315,000
C
$230,000
Total
$645,000
31,008
Gross margin $ 68,992
97,674
71,318
$217,326
$158,682
200,000
$445,000
16 - 14
Sales Value at Splitoff

Method Example
Asumsikan seluruh unit yg diproduksi dari B dan C habis terjual
2,500 units of A (25%)
masih dalam persediaan
Berapa persentase marjin kotor
dari masing-masig product?
16 - 15

Method Example
Product A Revenues: 7,500 units $10.00
Cost of goods sold:
Joint product costs
$31,008
Less ending inventory
$31,008 25%
7,752
Gross margin
$75,000
23,256
$51,744
16 - 16

Method Example
Product A:
($75,000 $ 23,256) $75,000 = 69%
Product B:
($315,000 $97,674) $315,000 = 69%
Product C:
($230,000 $71,318) $230,000 = 69%
16 - 17
Estimated Net Realizable Value

(NRV) Method Example
Asumsikan bahwa Oklahoma Company dapat memproses lebih lanjut products A, B, and, C menjadi
A1, B1, and C1.
Nilai penjualan setelah pemrosesan lebih lanjut
adalah :
A1:
B1:
C1:
10,000 $12.00 10,500 $33.00 11,500 $21.00
= $120,000
= $346,500
= $241,500
16 - 18

Biaya proses tambahan (terpisah) adalah:
A1: $35,000
B1: $46,500
C1: $51,500
Berapa NRV dari setiap

product pada titik pemisahan (splitoff point) ?
16 - 19

Product A1: $120,000 $35,000 = $85,000
Product B1: $346,500 $46,500 = $300,000
Product C1: $241,500 $51,500 = $190,000
Berapa joint cost yang dialokasikan
pada setiap product?
16 - 20

To A1:
85 575 $200,000 = $29,565
To B1:
300 575 $200,000 = $104,348
To C1:
190 575 $200,000 = $66,087
16 - 21

A1
B1
C1
Total
Allocated
joint costs
$ 29,565
104,348
66,087
$200,000
Separable
costs
$ 35,000
46,500
51,500
$133,000
Inventory
costs
$ 64,565
150,848
117,587
$333,000
16 - 22
Constant Gross-Margin
Percentage NRV Method
Metode ini memerlukan tiga langkah:
Step 1:
Hitung seluruh persentase gross-margin.
Step 2:
Gunakan seluruh persentase gross-margin
dan kurangi gross margin dari nilai penjualan
akhir untuk mendapatkan biaya total
yang harus dibebankan pada setiap product.
16 - 23
Step 3:
Kurangi biaya terpisah yang diharapkan dari
biaya total untuk mendapatkan alokasi joint-cost
16 - 24
Berapa nilai penjualan akhir dari total
produksi selama periode akuntansi?
Product A1:
$120,000
Product B1:
346,500
Product C1:
241,500
Total
$708,000
16 - 25
Step 1:
Hitung persentase seluruh gross-margin.
Nilai penjualan akhir yg diharapkan $708,000
Dikurangi joint and separable costs
333,000
Gross margin
$375,000
Gross margin percentage:
$375,000 $708,000 = 52.966%
16 - 26
Step 2:
Kurangi gross margin.
Sales
Gross
Cost of
Value
Margin Goods sold
Product A1: $120,000 $ 63,559 $ 56,441
Product B1: 346,500 183,527 162,973
Product C1: 241,500 127,913 113,587
Total
$708,000 $375,000 $333,000
($1 rounding)
16 - 27
Step 3:
Kurangi separable costs.
Cost of Separable Joint costs
goods sold
costs
allocated
Product A1: $ 56,441 $ 35,000 $ 21,441
Product B1: 162,973
46,500 116,473
Product C1: 113,587
51,500
62,087
Total
$333,000 $133,000 $200,000
16 - 28
Approach 2: Physical
Measure Method Example
$200,000 joint cost
20,000
pounds A
48,000
pounds B
12,000
pounds C
Product A
$50,000
Product B
$120,000
Product C
$30,000
16 - 29
Terangkan mengapa metode nilai
penjualan pada splitoff lebih disukai
dalam alokasi joint costs.
16 - 30
Pemilihan Methode
Mengapa metode sales value at splitoff lebih
banyak digunakan
Mengukur nilai dari
Tidak mengantisipasi
joint product
keputusan management
dengan segera.
berikutnya.
Menggunakan dasar
yang berarti
(meaningful basis).
Sederhana
16 - 31
Choosing a Method
Tujuan dari alokasi joint-cost adalah
penting dalam pemilihan metode allokasi.
Metode pengukuran fisik lebih tepat
digunakan dalam penentuan harga dasar.
16 - 32
Avoiding Joint Cost Allocation
Beberapa perusahaan menahan diri untuk mengalokasikan joint costs dan menilai persediaannya
dengan nilai realisasi bersih estimasi.
16 - 33
Merangkan mengapa joint costs
tidak relevant (irrelevant) dalam
keputusan menjual atau memproses
lebih lanjut
16 - 34
Irrelevance of Joint Costs

for Decision Making
Asumsikan products A, B, and C dapat dijual
pada splitoff point atau diproses lebih lanjut
menjadi A1, B1, and C1.
Selling
Selling
Additional
Units
price
price
costs
10,000
A: $10
A1: $12
$35,000
10,500
B: $30
B1: $33
$46,500
11,500
C: $20
C1: $21
$51,500
16 - 35
Irrelevance of Joint Costs

for Decision Making
Haruskan A, B, or C dijual pada splitoff
point atau diproses lebih lanjut?
Product A: Tambahan pendapatan $20,000
Tambahan biaya $35,000 = ($15,000)
Product B: Tambahan pendapatan $31,500
Tambahan biaya $46,500 = ($15,000)
Product C: Tambahan pendapatan $11,500
Tambahan biaya $51,500 = ($40,000)
16 - 36
Account untuk produk samping
(byproducts) menggunakan
dua metode berbeda.
16 - 37
Accounting for Byproducts

Method A:
Metode produksi (The production method) mengakui
byproducts pada waktu produksi selesai/lengkap.
Method B:
Metode penjualan (The sale method) menunda
mengakui byproducts hingga waktu penjualannya.
16 - 38

Example
Main Products Byproducts
(Yards)
(Yards)
Production
1,000
400
Sales
800
300
Ending inventory
200
100
Sales price
$13/yard
$1.00/yard
Tidak ada persediaan finished goods awal
16 - 39

Example
Biaya produksi bersama (Joint production costs)
untuk joint (main) products and byproducts:
Material
$2,000
Manufacturing labor
3,000
Manufacturing overhead
4,000
Total production cost
$9,000
16 - 40

Method A
Method A: The production method
Berapa nilai persediaan akhir
dari joint (main) products?
Total biaya produksi ($9,000) nilai realisasi
bersih dari byproduct ($400) = Biaya produksi
bersih untuk the joint products ($8,600)
16 - 41

Method A
200 1,000 $8,600 = $1,720 adalah nilai
Dibebankan pada 200 yards dalam persediaan akhir
Berapa harga pokok penjualan (cost of goods sold)?
Joint production costs
Less byproduct revenue
Less main product inventory
Cost of goods sold
$9,000
400
1,720
$6,880
16 - 42

Method A
Income Statement (Method A)
Revenues: (800 yards $13) $10,400
Cost of goods sold
6,880
Gross margin
$ 3,520
Berapa persentase gross margin ?
$3,520 $10,400 = 33.85%
16 - 43

Method A
Berapa biaya persediaan?
Main product: 200 1,000 $8,600 = $1,720
Byproduct: 100 $1.00 = $100
16 - 44
Journal Entries Method A

Work in Process
2,000
Accounts Payable
2,000
Untuk mencatat direct materials yang dibeli dan
digunakan dalam produksi
Work in Process
7,000
Various Accounts
7,000
Untuk mencatat biaya konversi dalam joint process
16 - 45

Byproduct Inventory
400
Finished Goods
8,600
Work in Process
9,000
Untuk mencatat harga pokok produk jadi
Cost of Goods Sold
6,880
Finished Goods
6,880
Untuk mencatat biaya main product terjual
16 - 46

Cash or Accounts Receivable 10,400
Revenues
10,400
Untuk mencatat penjualan dari main product
16 - 47

Method B
Method B: The sale method
Berapa nilai dari persediaan akhir dari
joint (main) products?
200 1,000 $9,000 = $1,800
Tidak ada nilai dibebankan pada 400 yards
dari byproducts pada waktu produksi.
The $300 yang dihasilkan dari penjualan
byproducts dilaporkan sebagai revenues.
16 - 48

Method B
Income Statement (Method B)
Revenues: Main product (800 $13)
Byproducts sold
Total revenues
Cost of goods sold:
Joint production costs
9,000
Less main product inventory 1,800
Gross margin
$10,400
300
$10,700
$ 7,200
$ 3,200
16 - 49

Method B
Berapa persentase gross margin ?
$3,200 $10,700 = 29.91%
Berapa biaya persediaan?
Main product: 200 1,000 $9,000 = $1,800
By-product: -0-
16 - 50
Journal Entries Method B

Work in Process
2,000
Accounts Payable
2,000
Untuk mencatat direct materials yang dibeli dan
digunakan dalam produksi
Work in Process
7,000
Various Accounts
7,000
Untuk mencatat biaya konversi dalam joint proces
16 - 51

Finished Goods
9,000
Work in Process
9,000
Untuk mencatat harga pokok produk jadi
Cost of Goods Sold
7,200
Finished Goods
7,200
Untuk mencatat biaya main product terjual
16 - 52

Cash or Accounts Receivable 10,400
Revenues
10,400
Untuk mencatat penjualan dari main product
Cash or Accounts Receivable
300
Revenues
300
Untuk mencatat penjualan dari byproduct
16 - 53

11ch16 Indo Alokasi Join Cost

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11ch16 Indo Alokasi Join Cost

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Alokasi Biaya : Produk Bersama

dan produk sampingan

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Dasar Biaya Bersama

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Joint Products and Byproducts

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Why Allocate Joint Costs?

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Pendekatan dalam Allokasi

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Approach 1: Market-based Data

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Allocating Joint Costs Example

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Allocating Joint Costs Example

Gross margin $ 68,992

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Sales Value at Splitoff

Sales Value at Splitoff

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Sales Value at Splitoff

Estimated Net Realizable Value

Estimated Net Realizable Value

Berapa NRV dari setiap

Estimated Net Realizable Value

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Estimated Net Realizable Value

Estimated Net Realizable Value

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Avoiding Joint Cost Allocation

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Irrelevance of Joint Costs

Irrelevance of Joint Costs

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Accounting for Byproducts

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Accounting for Byproducts

Accounting for Byproducts

Accounting for Byproducts

Accounting for Byproducts

Accounting for Byproducts

Accounting for Byproducts

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Journal Entries Method A

Journal Entries Method A

Journal Entries Method A

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Accounting for Byproducts

Accounting for Byproducts

Accounting for Byproducts

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Journal Entries Method B

Journal Entries Method B

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

Journal Entries Method B