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Process Order Costing

Process Order Costing. Bab 6. Akumulasi Biaya Proses. Job Order Costing. Process Order Costing. Semua unit dari produk yg dihasilkan dalam suatu pusat biaya adalah serupa ( homogen ) Bahan baku , tenaga kerja , dan overhead pabrik dibebankan ke pusat biaya.

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Process Order Costing

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  1. Process Order Costing Bab 6

  2. AkumulasiBiayaProses Job Order Costing Process Order Costing Semua unit dariprodukygdihasilkandalamsuatupusatbiayaadalahserupa (homogen) Bahanbaku, tenagakerja, dan overhead pabrikdibebankankepusatbiaya • Produkdipertanggungjawabkandalambatch. • Setiapbatchdiperlakukansebagaipesananygterpisah. • Pesanantersebutmerupakanobjekbiayanya.

  3. WIP – Dep. Pemotongan WIP – Dep. Perakitan WIP – Dep. Pengepakan Barang Jadi BBL TKL BOP TKL BOP BBL TKL BOP AliranProduksiSecaraFisik AliranProdukBerurutan AliranProdukParalel WIP – Dep. Pengamplasan WIP – Dep. Pemotongan • WIP – Dep. Perakitan WIP – Dep. Pengecatan BBL TKL BOP TKL BOP BBL TKL BOP BBL TKL BOP BarangJadi WIP – Dep. Peleburan WIP – Dep. Pencetakan BBL TKL BOP TKL BOP BBL TKL BOP

  4. AkuntansiuntukBahan Baku, TenagaKerjadan Overhead • BiayaBahan Baku BarangDalamProses – Dep. Pemotongan 13.608 BarangDalamProses – Dep. Perakitan 7.296 Bahan Baku 20.904 • BiayaTenagaKerja BarangDalamProses – Dep. Pemotongan 5.000 BarangDalamProses – Dep. Perakitan 9.210 BebanGaji 14.210

  5. Lanjutan … • Overhead Dibebankan Overhead Aktual: Pengendali Overhead $20.900 Utang Usaha (pajak, listrik, dan lain-lain) 7.400 AkumulasiPenyusutan – Mesin 5.700 AsuransiDibayardiMuka 500 Bahan Baku (bahanbakutdklangsung) 1.700 BebanGaji (tenagakerjatdklangsung) 5.600 Overhead Dibebankan: BarangDalamProses – Dep. Pemotongan 7.904 BarangDalamProses – Dep. Perakitan 11.052 Overhead Dibebankan 18.956

  6. PerhitunganBiaya Rata-rata Tertimbang • 5 LangkahPersiapanLaporanProduksi: • Analisisaliran unit secarafisik • Perhitungan unit-unit ekuivalen • Perhitunganbiaya per unit • Penilaianpersediaan (barangditransferkeluardanpersediaanakhirbarangdalamproses) • Rekonsiliasibiaya.

  7. Contohsoal:American Chair Company DepartemenPemotongan Departemen DepartemenPerakitan

  8. Contoh – DepartemenPertama: Produksi: Biaya:

  9. 1. AnalisisAliran Unit SecaraFisik Unit untukdihitung: Unit-unit padaawalbarangdalamproses 100 Unit-unit yang mulaidikerjakanselamaperiode 600 Total unit untukdihitung 700 Unit ygtelahdihitung: Unit-unit ygtelahselesaidanditransferkeluar: Mulaidikerjakandandiselesaikan 400 Persediaanawalbarangdalamproses 100 Unit-unit padapersediaanakhirbarangdalamproses (60%, 20%, 40%) 200 Total Unit ygtelahdihitung 700

  10. 2. Perhitungan Unit Ekuivalen

  11. 3. PerhitunganBiaya Per Unit

  12. Lanjutan… Biaya Overhead Pabrik Biaya per Unit Biaya bahan baku per unit Biaya Tenaga Kerja per unit + + = = $ 25 + $ 10 + $ 15 = $50 per unit

  13. DepartemenPerakitan – DepartemenKedua Produksi: Biaya:

  14. 2. Perhitungan Unit Ekuivalen

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