Chapter 2

Akuntansi Bahan
Baku

1
 Sistem Pengendalian Kos
yang Efektif
1. Pembentukan tugas dan tanggungjawab
khusus.
2. Daftar nama yang berwewenang atas
pengeluaran.
3. Menetapkan rencana sasaran dan tujuan.
4. Menyampaikan laporan secara reguler
perbedaan antara sasaran dan kinerja riil.
5. Mendisain rencana tindakan untuk mencegah
selisih merugikan yang berulang.
6. Prosedur tindaklanjut pengukuran korektif.
2
 Pengendalian Fisik
Bahan Baku

Membatasi akses.
Pembagian tugas.
Pencatatan yang akurat.

3
 Pengendalian Investasi
Bahan Baku

Memelihara batasan jumlah bahan baku.

Persediaan yang cukup untuk operasi yg
efisien.
Manajemen dana untuk pengadaan
persediaan.
Perencanaan dan pengendalian yang cukup.

4
 Order Point
Seharusnya ditentukan tingkat persediaan
minimum untuk setiap jenis bahan dan
catatan persediaan bahan harus
menunjukan berapa jumlah persediaan
yang ada di tangan untuk masing-masing
bahan.
Order point adalah saat dimana jenis-
jenis persediaan seharusnya sudah
dipesan.
Order point : (Daily usage x Lead time) + Safety
stock
5
 Beberapa hal yang terkait degan
pemesanan:

1. Pemakaian (usage): tingkat antisipasi

peresediaan yang akan digunakan.
2. Waktu tunggu (Lead time): estimasi interval
waktu antara pemesanan dan penerimaan
bahan baku.
3. Persediaan pengaman (Safety stock):
estimasi level minimum persediaan yang
diperlukan untuk melindungi kekurangan
persediaan akibat pemakaian.

6
 Economic Order Quantity (EOQ)

Jumlah optimum untuk setiap kali pesan.

Meminimkan total pesanan dan kos pemesanan
dalam satu periode.
Ordering costs (C): termasuk gaji dan upah
personil pembelian, kos kommunikasi, dan kos
akuntansi dan pencatatan bahan.
Carrying costs: semua kos untuk
mendatangkan dan menggudangkan bahan
,termasuk penyimpanan dan penanganan,
asuransi, pajak, kecurian, kerusakan,
keusangan.

7
 Calculating EOQ
EOQ = Economic
Order Quantity
C = Cost of placing
an order (ordering EOQ =
cost) 2CN
N = Number of units
required annually K
K = Annual carrying
cost per unit of
inventory

8
Assume that a companys expected daily usage of an item of material is
100 lb, the anticipated lead time is five days, and the desired safety
stock is
1,000 lb. The following calculation shows that the order point is
reached
when the inventory on hand reaches 1,500 lb:
100 lb (daily usage) 5 days (lead time) . .. . . . . . . . . . . . . . 500 lb
Safety stock required . . . . . . . . . . . .. . . . . . . . . . . . . . . . 1,000 lb
Order point . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 1,500 lb

To illustrate this formula, assume that the following data have been
determined by analyzing the factors relevant to materials inventory for
Pacific Paint Company:
Number of gallons of material required annually . . 10,000
Cost of placing an order . . . . . . . . . . . . . $ 10.00
Annual carrying cost per gallon of inventory . . . . $ 0.80
Using the EOQ formula, 500 gallons should be ordered at one time:

9
 EOQ = 2 x $10 x 10,000/$0:80
= $200,000/$0:80
= 250,000
= 500 gal

Assume that the company desires a safety stock of 400 gallons to

protect against stockouts. The average number of gallons in inventory
then would be calculated as follows:
Average number of gallons in inventory =1/2 x EOQ + Safety stock
= 1/2 x 500 + 400 = 650 gal.
The total carrying cost then would be:
Carrying cost = Average inventory x Carrying cost per unit
= 650 x $0:80 = $520

Note that the order cost of $200, which doesnt change in this example
because the number of orders is the same as before, is significantly
less than the carrying cost of $520 when safety stock is present.
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 Prosedur Pengendalian
Bahan Baku
Materials Control Personnel
Purchasing Agent employee responsible for
buying the materials needed.
Receiving Clerk employee responsible for
supervising the receipt of incoming shipments.
Storeroom Keeper employee in charge of
materials after they have been received.
Production Department Supervisor
employee responsible for supervising the
operational functions within the department.
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 Pengendalian Selama Proses
Pemesanan

When the order point is reached the

procurement process begins.
Supporting documents are essential to
maintain control during the procurement
process.

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 Dokumen yang digunakan

Purchase Requisition the form used to notify

the purchasing agent that materials are needed.
Purchase Order the purchase requisition that
gives the purchasing agent authority to order the
materials.
Vendors Invoice the invoice from the vendor
that should be compared to the purchase order.
Receiving Report the form that the receiving
clerk uses to count and identify the materials
received.
Debit-Credit Memorandum the document
that is used when the shipment of materials does
not match the order and/or the invoice.
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 Pengendalian gudang

Materials Requisition
Prepared by the authorized factory personnel
to withdraw materials from the storeroom.
Returned Materials Report
Describes the materials being returned to the
storeroom and the reason for the return.

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 Akuntansi Bahan baku

Sistem akuntansi bahan harus terintegrasi

dengan buku besar umum.
Pembelian material di debit pada
persediaan bahan baku.
Akun bahan baku didukung dengan kartu
gudang atau akun pembantu bahan baku.

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 Menentukan
Kos Bahan Baku

Aliran bahan baku tidak sama dengan

aliran kos.

Aliran bahan baku: permintaan bahan yang

digunakan dalam proses
produksi.
Aliran kos: permintaan unit kos yang dibebankan
pada bahan baku.

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Metode Aliran Kos

First In, First Out (FIFO)

Asumsi kos bahan baku dari pembelian paling awal
dan kos persediaan dari pembelian paling akhir.

Last In, First Out (LIFO)

Asumsi kos bahan baku dari pembelian paling
akhir dan kos persediaan dari pembelian paling
awal.

Moving Average Method

Kos bahan baku yg digunakan dan persediaan
akhir dihitung rata-rata.
.
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 Prosedur Akuntansi

Tujuan akuntansi bahan baku menyajikan

ringkasan buku besar dari total kos
pembelian bahan baku dan kos bahan
baku yang digunakan dalam produksi.
Semua pemakaian dan pengembalian
bahan baku dicatat pada akun buku
besar.

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Akuntansi transaksi bahan
baku
Kos?

Pembelian bahan baku Rp

(Persed.) Bahan Baku XX

Hutang Usaha XX

Kos?
Bahan baku digunakan untuk produksi
Rp
Barang dlm prosses (WIP) XX
(Persed.) Bahan Baku XX

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 Pembayaran Hutang kepada Pemasok
Hutang Usaha XX
Kas XX

Transfer pekerjaan
Selesai ke Barang jadi Gudang
Brg Jadi

(Persed.) Barang Jadi XX

BDP (WIP) XX Rp
Kos?

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 Harga
jual?
Penjualan Barang Jadi
Rp
Piutang Usaha XX
Penjualan XX
Kos Barang Terjual XX Kos ?
(Persediaan) Barang Jadi XX
Rp

Penerimaan Tagihan Piutang Usaha

Kas XX
Piutang Usaha XX Rp

21
Kos Bahan Baku
Persediaan bahan baku awal xxx
Pembelian bahan baku xxx +
Bahan baku yg tersedia xxx
Persediaan bahan baku akhir xxx -
Kos Bahan baku xxx

22
Pengendalian Bahan Baku dengan
Just-In-Time (JIT)

Bahan baku diantar ke pabrik setelah

diperlukan untuk digunakan dalam
produksi.
Mengurangi carrying costs persediaan.
Mengurangi tingkat persediaan dan
meningkatkan percepatan proses.
Sistem Akuntansi :Backflush costing.

23
 Traditional vs Backflush
Traditional Backflush

Materials xx Raw and In-Process xx

Accounts Payable xx Accounts Payable xx

Work in Process xx No entry

Materials xx

Work in Process xx Conversion Costs xx

Payroll xx Payroll xx

Factory Overhead xx Conversion Costs xx

Various Credits xx Various Credits xx

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 Traditional Backflush

No entry
Work in Process xx
Factory Overhead xx

Finished Goods xx
Finished Goods xx
Conversion Costs xx
Work in Process xx
Raw and In-Process xx

Cost of Goods Sold xx

Cost of Goods Sold xx
Finished Goods xx
Finished Goods xx

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 Accounting for Scrap Materials

Scrap may be Journal entry if the value

considered waste of scrap is relatively high
materials from the Scrap Materials XX
production process. Scrap Revenue XX
These are materials Cash XX
that can not be Scrap Materials XX
used in the
production process. Journal entry if the value of
scrap is small.
Cash XX
Scrap Revenue XX

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 Akuntansi Barang Rusak

Spoiled work has imperfections that

cannot be economically corrected. The
loss can be treated as part of the cost of
the job or charge to Factory Overhead.

Defective work has imperfections that

are correctable. The extra costs are either
charged to the job or Factory Overhead.
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