AKUNTANSI UNTUK

PERUSAHAAN
MANUFAKTUR

© Jurusan Akuntansi UK Petra - 2008

 Tujuan Pembelajaran
 Menjelaskan definisi akuntansi
manajerial
 Menjelaskan perbedaan akuntansi
keuangan dan akuntansi manajerial
 Menjelaskan konsep biaya (cost)
 Membuat laporan keuangan
perusahaan manufaktur

© Jurusan Akuntansi UK Petra - 2008

 Managerial dan Financial
Accounting
Managerial accounting Financial accounting
menyediakan informasi menyediakan informasi
financial dan non-financial
financial yang bersifat
bagi manajer dan pihak
di dalam perusahaan umum untuk pihak
untuk pengambilan di luar perusahaan.
keputusan

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 Planning and Control
Tujuan Managerial Accounting: menyediakan informasi terkait COST untuk
Keperluan Planning dan Control

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 Perbedaan Managerial Accounting dan
Exh.
Financial Accounting 18-2

Financial Accounting Managerial Accounting

1. Users and Investors, creditors and Managers, employees and

decision makers other external users other internal users

2. Purpose of Making investment, credit Planning and

information and other decisions control decisions

3. Flexibility Structured and often Relatively flexible

of practice controlled by GAAP (no GAAP)

4. Timeliness of Often available only Available quickly without

information after audit is complete need to wait for audit

5. Time dimension Historical information Many projections

with some predictions and estimates

6. Focus of Emphasis on Projects, processes and

information whole organization segments of an organization

7. Nature of Monetary Monetary and

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information information nonmonetary information
Konsep Cost Accounting
Behavior
Traceability
Controllabilit
y
Relevance
Function
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 Pengelompokan berdasarkan Cost Behavior
Cost behavior bagaimana cost akan
bereaksi terhadap perubahan tingkat
aktivitas bisnis.
Fixed cost tidak berubah meskipun
terjadi perubahan volume aktivitas

Variable cost berubah secara

proporsional mengikuti volume aktivitas

Mixed cost merupakan kombinasi fixed dan variable cost

© Jurusan Akuntansi UK Petra - 2008

 Pengelompokkan berdasarkan Cost
Traceability
Direct costs Indirect costs
 Costs dapat ditelusur ke  Costs tidak dapat
single cost object. ditelusur ke single cost
object.
 Contoh: material dan
labor cost untuk sebuah  contoh: maintenance
product. cost yang dinikmati
lebih dari dua
department.

© Jurusan Akuntansi UK Petra - 2008

 Pengelompokkan berdasarkan Cost
Controllability

Cost dikelompokkan:
Controllable dan
Mo Uncontrollable
l
tro

re

Tingkat pengendalian
on

Co

suatu cost tergantung

eC

nt
ro

pada level of
r

l
Mo

management.

Very little control

© Jurusan Akuntansi UK Petra - 2008
 Pengelompokkan berdasar Cost
Relevance
Cost dibedakan: SUNK COST, OUT-OF-POCKET COST
dan OPORTUNITY COST

SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari.
Sunk cost tidak dipertimbangkan dalam pengambilan keputusan

OUT-OF-POCKET adalah cost yang mengharuskan pengeluaran kas di

masa datang. Cost ini dipertimbangkan dalam pengambilan keputusan.

OPPORTUNITY COST adalah potensi keuntungan yang hilang akibat

memilih satu dari beberapa pilihan aktivitas
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 Pengelompokkan Berdasarkan Fungsi
Dibedakan: Product Cost dan Period Cost

Direct
Material
Direct Manufacturing
Labor Overhead

The
Product
Product Cost: Cost
terkait dengan
pembuatan produk
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 Period Costs

Tidak terkait dengan pembuatan

produk

Administrative Costs
Costs untuk fungsi
Selling Costs
administrasi
Costs untuk mendapatkan
di luar pabrik:
order dari customer,
accounting, data processing,
pengiriman, iklan dll.
personnel, research
and development.
© Jurusan Akuntansi UK Petra - 2008
 Period dan Product Costs
Exh.
di Financial Statements 18-8

2008 Income
Statement
Period Costs Operating
(Expenses) Expenses

2008 Costs Cost of

Incurred Goods Sold
Inventory
Sold in 2008
Product Costs 2008 Balance 2009 Income
(Inventory) Sheet Inventory Statement
Raw Materials
Inventory Not Cost of
Goods in Process
Sold in 2008 Goods Sold
Finished Goods
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Cost Concepts untuk Service
Companies

Cost concepts yang ada secara umum dapat

diaplikasikan juga untuk perusahaan jasa

© Jurusan Akuntansi UK Petra - 2008

 Aktivitas Perusahaan
 Dagang  Manufaktur
 Membeli barang  Membeli bahan
jadi. baku.
 Menjual barang  Memproduksi dan
jadi. menjual barang
SaleMart jadi.

© Jurusan Akuntansi UK Petra - 2008

 Neraca (Balance Sheet)
Perusahaan Manufaktur
Goods in
Raw Process Finished
Materials Goods

Inventories

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 Inventories
Goods in
Raw Process Finished
Materials Goods

Produk setengah
Bahan baku jadi. Produk jadi
sebelum dan siap
diproses. Bahan baku yang dijual
telah ditambahkan
Dapat berupa sebagian tenaga
direct kerja dan overhead
atau indirect
material. © Jurusan Akuntansi UK Petra - 2008
 Balance Sheet

MERCHANDISER MANUFACTURER

Current Assets Current Assets

 Cash  Cash
 Receivables  Receivables
 Merchandise  Inventories
Inventory Raw Materials
Goods in Process
Finished Goods

Hanya berbeda di “Inventory”.

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 Income Statement Exh.
18-11

Merchandiser Manufacturer

Beginning Beginning
Merchandise Finished Goods
Inventory Inventory
+ +
Cost of Goods Perbedaan Cost of Goods
Purchased Manufactured
_ _
Ending Ending
Merchandise Finished Goods
Inventory Inventory
Cost of Goods
= Sold =
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Komponen Manufacturing Cost

Direct
Direct Materials
Materials
Bahan
Bahan baku
baku utama
utama produk.
produk. Dapat
Dapat
ditelusur
ditelusur langsung
langsung ke
ke produk
produk

Contoh:
Contoh:
Baja
Bajadi
di
pabrik
pabrikmobil.
mobil.

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Income Statement of a Manufacturer
Direct
Direct Labor
Labor
Ongkos
Ongkos tenaga
tenaga kerja
kerja yang
yang membuat
membuat
produk
produk jadi.
jadi.

Contoh:
Contoh:
Gaji
Gajibagian
bagianassembling
assembling

© Jurusan Akuntansi UK Petra - 2008

Income Statement of a Manufacturer
Factory
Factory Overhead
Overhead
Semua
Semua manufacturing
manufacturing costs
costs kecuali
kecuali
direct
direct material
material dan
dan direct
direct labor
labor
Factory
Factory costs
costs yang
yang tidak
tidak dapat
dapat secara
secara
langsung
langsung ditelusur
ditelusur ke
ke produk.
produk.

Contoh:
Indirect labor – maintenance
Indirect material – cleaning supplies
Factory utility costs
Supervisory costs
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 Manufacturing Cost
Kombinasi manufacturing cost:

Direct Direct Manufacturing

Material Labor Overhead

Prime Conversion
Cost Cost

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 Cost Flow Exh.
18-15

Materials Production activity Sales activity

activity
Beginning Beginning
Beginning Goods in Process Finished Goods
Raw
Materials Cost of Goods
Direct Labor
Manufactured

Raw Factory
Materials Overhead Cost
Purchases Ending
of
Raw Materials Finished
Goods
Used Goods
Sold

Ending Ending
Raw Materials Goods in Process
© Jurusan Akuntansi UK Petra - 2008
Cost of Goods Manufactured
Statement

Direct Materials Used

+ Direct Labor
+ Factory Overhead
= Total Manufacturing Costs
+ Beginning Work in Process
– Ending Work in Process
= Cost of Goods Manufactured

© Jurusan Akuntansi UK Petra - 2008

 Manufacturing Statement Exh.
18-16
CONTOH

ROCKY MOUNTAIN BIKES

Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 Computation of Cost of Direct Material Used
Beginning raw materials inventory $ 8,000 Exh.
18-16
Add: Purchases of raw materials 86,500
Cost of raw materials available for use $ 94,500
Deduct: Ending raw materials inventory 9,000
ROCKY
Cost of direct materials MOUNTAIN
used BIKES
in production $ 85,500
Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 Semua direct labor costs Exh.
yang terjadi pada periode 18-16

berjalan.
ROCKY MOUNTAIN BIKES
Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 Computation of Total Manufacturing Overhead
Indirect labor $ 9,000 Exh.
Factory supervision 6,000 18-16

Manufacturing Statement
Factory utilities 2,600
Property taxes, factory building 1,900
Factory supplies usedROCKY MOUNTAIN BIKES 600
Factory insurance expired 1,100
Manufacturing Statement
Depreciation, building and equipment 5,300
For Year Ended December 31, 2008
Other factory overhead 3,500
Direct materials
Total factory usedcosts
overhead in production $ 30,000 $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 Beginning work in Exh.
process diambil dari18-16
saldo akhir periode
sebelumnya
ROCKY MOUNTAIN BIKES
Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 Ending work in process adalah cost of
Exh.
unfinished goods, dan disajikan 18-16
sebagai current assets di balance
sheet periode berjalan
ROCKY MOUNTAIN BIKES
Manufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production $ 85,500
Direct labor 60,000
Total factory overhead costs 30,000
Total manufacturing costs for the period $ 175,500
Add: Beginning goods in process inventory 2,500
Total cost of goods in process $ 178,000
Deduct: Ending goods in process inventory 7,500
Cost of goods manufactured $ 170,500
© Jurusan Akuntansi UK Petra - 2008
 SOAL
Data biaya pabrik sepatu “ Stone” untuk tahun 2007 adalah: direct material used
$5.000, direct labor $7.000, total factory overhead $5.100, Beginning goods in
process $3.000, Ending goods in process $4.000, Beginning finished goods
$3.200, Ending finished goods $4.000

1. Hitung total biaya produksi (manufacturing costs) tahun 2007

2. Hitung Cost of goods manufactured tahun 2007.
3. Hitung Cost of goods sold tahun 2007

Naruto Corp. pada bulan Mei 2008 melaporkan Beginning raw material $57.000
dan Ending raw material $60.000. Bagian produksi melaporkan bahwa selama
bulan Mei, penggunaan raw material (material used) adalah $118.000

1. Hitung besarnya pembelian (material purchased) selama bulan Mei 2008.

© Jurusan Akuntansi UK Petra - 2008