7.
HARGA POKOK PESANAN
(JOB ORDER COSTING)
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4-1
Sub Bahan Kajian
1. Ruang lingkup metode harga pokok
pesanan.
2. Jurnal biaya dalam metode harga pokok
pesanan.
BOP DIBEBANKAN
Tanggal Biaya TKL Tarif BOP Total
Rp 3.500.000 60% Rp 2.100.000
Rekapitulasi: Harga Jual : Rp 250.000
Biaya Bahan Langsung : Rp 11.875.000 Harga Pokok Penjualan : (Rp 174.750)
Biaya TKL : Rp 3.500.000 Laba Kotor : Rp 75.250
BOP : Rp 2.100.000 Beban Pemasaran : -
TOTAL HARGA POKOK Rp 17.475.000 Beban Adm. Umum : (Rp 10.000)
HARGA POKOK/UNIT Rp 174.750 LABA BERSIH Rp 65.250
Step 1:
Obyek biaya adalah Job 650
Step 2:
Direct materials cost = $50,000
Direct labor cost = $19,000
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 17
Step 3:
Anggaran biaya overhead $65,100.
Step 4:
Dasar pembebanan BOP adalah jam mesin
dengan estimasi 2.480 jam mesin untuk
semua job
Step 5:
Tarif BOP:
$65,100 ÷ 2,480 = $26.25 per jam mesin
Sales $114,800
Cost of goods sold 82,125
Gross profit $ 32,675
Materials WIP
80,000 75,000 60,000
Salaries and
Wages Payable Cash
27,000 27,000 27,000
Job 650
50,000
19,000
13,125
Bal. 82,125
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
7. Penyelesaian Pesanan
Job 650
50,000 82,125
19,000
13,125
Bal. 0
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
8. Penjualan Produk
Sales $114,800
COGS (82,125)
Gross Profit 32,675
Marketing & Adm. Expense (19,000)
Net Profit $ 13,675