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Kelompok 10 Akuntansi Biaya II

Kelompok 10 Akuntansi Biaya II. Ivan Setyo Bahari 125030200111077 Anti suryani 125030200111080 Jayanti Ike Febriani 125030200111085 Yaniar Wineta Pratiwi 125030207111051. =$700.000/ 80000 = $9 Per jam kerja langsung standart. =$6 Tarif overhead pabrik variabel

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Kelompok 10 Akuntansi Biaya II

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  1. Kelompok 10AkuntansiBiaya II Ivan SetyoBahari125030200111077 Anti suryani 125030200111080 Jayanti Ike Febriani 125030200111085 YaniarWinetaPratiwi 125030207111051

  2. =$700.000/ 80000 = $9 Per jam kerjalangsungstandart =$6 Tarif overhead pabrikvariabel =$6 Tarif overhead pabrikvariabel Total tarif Overhead Pabrik PadaKapasitas Normal ……………….$9 per jam kerjalangsungstandar

  3. - Total Overhead pabrikvariabel = $ 6 tarif overhead pabrikvariabel • 80.000 • TOPV = 6 X 80.000 = $ 480.000 • - Total OverheadfPabrikTetap = $ 3 tarif overhead pabriktetap • 80.000 • TOPT = 3 X 80.000 = 240.000 • Total tarif overhead pabrikpadakapasitas normal $9 per jam kerjalangsungstandart

  4. Overhead Pabrikaktual ………………………………….$ 700.000 Jam KerjaStandartygditetapkanbagiproduksi Aktual (38.000x 2jam kerjastandar per unit) ……………$ 76.000 Jam KerjaLangsungaktualygdigunakan ……………….$ 77.500 • Varians Overhead Pabrikmenyeluruhdihitungsebagaiberikut : Overhead pabrikaktualdepartemental …………………..$ 700.000 Overhead pabrikstandarygdibebankanpadabarangdalamproses (176.000 jam kerjastandar x 9Tarif overhead standar) ….$ 684.000 Varians overhead pabrikmenyeluruh (netto) …………….$ 16.000 t.m

  5. METODE 2 VARIANS Overhead Pabrikaktual ………………………….........$ 700.000 Jumlahanggaranygdidasarkanpada Jam kerjastandarygditetapkan: Overhead variable (76.000Jam kerjastandar x $6 tarif overhead variabel …………$ 456.000 Overhead tetapygdianggarkan ……. $ 240.000 $ 696.000 Variansterkendali ………………………………….$ 4000 t.m

  6. Jmlahanggranbrdasarkan jam kerjastandarygditetapkan … $ 696.000 Overhead pabrikstandarygdibebankanpada Barangdalamproses (76.000 x 9)………………………… …$ 684.000 Varians Volume …………………………………………….$ 12.000 t.m

  7. Variabelterkendaliditambahdenganvarians volume samadenganvarians overhead pabrikmenyeluruhuntukdepartemen 6 , yaknisebagaiberikut : Variansterkendali: $ 4000 t.m Varians Volume : $ 12.000 t.m Varians Overhead : $ 16.000 t.m

  8. Metode 3 Varians Overhead Pabrikaktual ……………………………............ $ 700.000 Jumlahanggaranberdasarkan jam kerjaaktual : Overhead variabel (77.500 Jam kerjaaktual x tarif overhead variabel($6)…………………$ 465.000 Overhead tetapygdianggarkan ……………..$ 240.000 $ 705.000 Varianspengeluaran ………………………………………..$ 5000 m

  9. Jumlahanggaranberdasarkan jam kerjaaktual …………..…..$ 705.000 Jumlah jam kerjaaktual (77.500) x tarif overhead pabrik ($9)………………………………………………………... $ 697.500 VariansKapasitasmenganggur …………………………. ….$ 7500 t.m

  10. Jam kerjaaktual (77.500)x tarif overhead standar ($9) …………………….. ……………………………………$ 697.500 Overhead pabrikstandarygdapatdibebankankeproduksi (76.000)jam kerjastandar x $ 9Tarif overhead) ……………………… ………………………………………………………….. $ 684.000 VariansEfesiensi ………………………………………… $ 13.500 t.m

  11. VariansPengeluaran ……………………………………$ (5000 m) VariansKapasitasmenganggur ……………………….. $ 7500 t.m Variansefesiensi ……………………………………….$ 13.500t.m Varians overhead pabrikmenyeluruh ……….................$ 16.000 t.m

  12. TerimaKasih

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