GENAP UNIVERSITAS BUNDA MULIA

GENAP 2015 – 2016 UNIVERSITAS BUNDA

INTRODUCTION

• Start on January 13th 2016 until May 10th 2016.

• UTS will be held on March 17th 2016 – March 29th 2016.

• UAS will be held on May 18th 2015 – May 29th 2015

• QUIZ will be held twice at maximum before midterm and final.

• Assignment shall arranged both team and individual. • Reference Akuntansi Biaya : Dasar &

Perkembangannya (Terjemahan: Cost Accounting :

Foundations & Evolutions, Edisi 7); Cecily A. Raiborn & Michael R. Kinney; Cengage Learning: Penerbit

SCORIN

G

• UTS 30% • UAS 40% • TM 30% CONSIST OF QUIZ (50%) & ASSIGNMENT (50%)

SYLLABUS

• UTS

– Pengantar Akuntansi Biaya & Konsep Biaya – Analisis Perilaku Biaya

– Sistem Perhitungan Biaya & Akumulasi Biaya

– Sistem Perhitungan & Akumulasi Biaya Menurut Penggunaan (Job Order Costing)

– Sistem Perhitungan & Akumulasi Biaya Menurut Proses (Process Costing)

• UAS

– Biaya Mutu & Akuntansi untuk kehilangan proses produksi – Perhitungan Biaya untuk Produk Sampingan (By-Product) &

Produk Gabungan (Joint Products)

– Perencanaan & Pengendalian FOH per Departement – Perhitungan Biaya Standard dan Analisis Varians

Pengantar Akuntansi Biaya &

Konsep Biaya ( Ch. 1 & 2)

• _Pendahuluan

• _{Perbandingan Akuntansi Keungan, Akuntansi} Manajemen dan Akuntansi Biaya

• _{Konsep Biaya} • _{Objek Biaya}

• _{Klasifikasi Biaya Menurut:}

– Produk

– Volume Produksi – Department

– Periode Akuntansi

ACCOUNTANT ROLES

ACCOUNTING PROFESSION • Internal Accountant (CMA, CWM, etc) • Public Accountant (CPA) • State / Government Accountant

• Not for Profit Organization Accountant COMPETENCY ACCOUNTING AREAS • Auditing • General Accounting • Taxation & Tax

Planning

• Costing, Budgeting & Controlling

• Accounting

Information System • Service Management

Financial Accounting Vs Managerial

Accounting

Financial Accounting • Output – Financial Statement • External User

– Bank, Direktorat Pajak, OJK, Bapepam, Audit Firm,

Shareholder, Creditor,

• Standard

– IFRS, PSAK, KUP etc

• Information Characteristics – Historical – Monetary – Quantity Managerial Accounting • Output

– Management Report or internal audit report

• Internal User

– Internal Management or another department related.

• Standard

– Company Regulations, Code of Conduct or Ethics

• Information Characteristics

– Current & Expected

– Monetary & Non Monetary – Quantity & Quality

Position of Cost Accounting

Financial

Cost Concept & Cost Object

• A cost is the measure of resources given up to achieve a particular purpose

• Objectives of Cost Management Concept

– Measure the cost of resources consumed

– Identify and eliminate non-value-added costs

– Determine efficiency and effectiveness of major activities

– Identify and evaluate new activities that can improve performance.

• Cost Object is determined on what and how one product is developed.

COST

CLASSIFICATION

• Cost Classification – Cost Object

– Direct Cost – Indirect Cost

• Cost Classification – Product

– Direct Material – Direct Labor – Overhead

• Cost Classification – Volume Production

– Fixed Cost – Variable Cost

– Mixed Cost / Semi-Variable Cost – Step Cost

• Cost Classification – Department

– Product Department Cost – Service Department Cost

• Cost Classification – Accounting Period

– Capital Expenditure Vs Revenue Expenditure

• Cost Allocation – Activity of Production

– Prime Cost – Conversion Cost • Cost Object • Product • Volume Production • Department • Accounting Period • Activity

Direct Vs Indirect Cost

Direct Cost

• Cost that can be easily and conveniently traced to a product or department • Usually having a significant amount of price purchase • Example : Indirect Cost

• Costs that must be allocated in order to be assigned to a

Direct Material, Direct Labor &

Overhead

• Direct Material is cost of raw material that is used to make and can be conveniently traced, to finished the product

• Direct Labor is cost of salaries, wages and

fringe benefits for personnel who work directly on manufactured products.

• Overhead consist of Indirect Material, Indirect Labor and other costs. Overhead is supporting materials, personnel who work and other

Fixed Cost Vs Variable Cost

In Total In Unit

Variable Cost Total Variable Cost changes as activity level changes

Variable cost per unit remains the same over wide range of activity

Fixed Cost Total Fixed Cost remains the same even when the

activity level changes

Fixed Cost per unit goes down as activity level goes up

Capital Expenditure Vs Revenue

Expenditure

Cash / A/R Transformed to Raw Material (Purchased / COGS) Work In Process or Finished Goods is particularly classified as inventory Selling work in process or finished goods generates revenue and COGS In the end, amount of inventory decreas and COGS Increase

Prime Cost Vs Conversion

Cost

Direct Materi al Direct Labor

Prim

e

Cost

Direct Labor Overhea d Conversi on Cost

Analisis Perilaku Biaya

• Pendahuluan

• Pemisahan atas Biaya Variabel dan biaya tetap dengan metode

a) High-low Point b) Sctatergraph c) Least Square

Mixed Cost/ Semi-Variable

Fixed Cost

Fixed

Cost Variable Variable _CostCost

Mixed Cost/ Semi-Variable Cost Mixed Cost/ Semi-Variable Cost

Y = a +

bX

Y = a +

bX

• Y = Total Cost (dependent variable)

• a = Fixed Cost

• b = Variable Cost / Unit • X = Changes of units or

activity

• Y = Total Cost (dependent variable)

• a = Fixed Cost

• b = Variable Cost / Unit • X = Changes of units or

Segregation of Mixed Cost

High-Low Method Scatter graph Least Square

High-low Method

• Mostly easy to understand but relatively unreliable.

• Focus on two extreme activity levels (Maximum Condition & Minimum

Scatter Graph Method

• Scatter graph method is a graphical technique of separating fixed and

variable components of mixed cost by plotting activity level along x-axis and correspondence total cost

(mixed cost) along y-axis.

• A regression line is the draw on the graph by visual inspection and used to estimate total fixed cost and

Least-square Linear Regression

Method

• Least-square linear regression is a statistical technique that may be used to estimate the total cost at given level of activity (units, labor/ machine hours) based on past cost data.

• It mathematically fits a straight cost line over a scatter-chart of a number of activity and total-cost pairs in such a way that the sum of squares of the vertical distances between the scattered points and the cost lines is

minimized.

• The term least-square regression implies that the ideal fitting of the regression line is achieved by minimizing the sum of squares of the distances between the

Least-square Linear Regression

Method

Exercise

Data berikut dibawah ini dikumpulkan dari periode tahun 2014 oleh akuntan biaya dari salah satu

pabrik PT. Andalas Mas yang berlokasi di Bekasi.

Diminta:

a. Dengan metode High-Low Point, tentukan tarif biaya variabel, hitung biaya tetap dan tentukan formula untuk biaya perawatan mesin tersebut b. Dengan metode Least-Square, tentukan tarif

biaya variabel, hitung biaya tetap dan tentukan formula untuk biaya perawatan mesin tersebut

Salah satu agen danareksa sekuritas sebagai perantara efek selama 12 bulan terakhir untuk tahun 2014 mempunyai dana atas biaya komisi perdagangannya yang diperoleh atas sekuritas sebagai perantara efek dan jumlah lot saham yang diperdagangkan adalah sebagai berikut:

Diminta:

a. Hitung berapakah korelasi(r), koefisien determinasi (r2), untuk lot saham sebagai aktivitas dan biaya komisi sebagai perantara

pedagang efek tersebut.

b. Cari persamaan biaya dalam memperoleh biaya tetap dan biaya variable dengan memakai metode kuadrat terendah dari ukuran

aktivitas lot saham terhadap biaya komisi perantara pedagang efek? c. Hitung jumlah lot saham Januari 2015 bila biaya komisi perantara

Sistem Perhitungan Biaya &

Akumulasi Biaya

• Aliran Biaya dalam Perusahaan Manufaktur

• Sistem biaya aktual dan biaya normal

• Pelaporan hasil operasi • Akumulasi Biaya

Manufacturing Cost

Produ ct Manufactur ing Overhead Dire ct Lab or Direct Mater ial

Manufacturing Overhead

Materials used to support the production process. Example: Lubricants and cleaning supplies used in an automobile assembly plant Indirect Material Cost of Personnel who do not work directly on product Examples: maintenance workers, janitors and security guards Indirect Labor Example: depreciation on plant & equipment, property taxes, insurance, utilities, overtime premium etc. Other Cost

Prime Cost Vs Conversion

Cost

Direct Materi al Direct Labor

Prim

e

Cost

Direct Labor Overhea d Conversi on Cost

Manufacturing Cost Flows

Cost Of Goods Sold Finished Goods Work In Process Direct Material Direct Labor Overhea d

Cost Of Goods

Sold

Cost Of Goods

Manufactured

Exercise

PT. Karya Minang mempunyai data biaya dan aktivitas untuk bulan Juli adalah sebagai berikut:

c. Pemakaian tenaga kerja langsung digunakan selama bulan Juli adalah 4.250 jam.Para pekerja bekerja selama 40 jam seminggu dan dibayar USD 40 per jam untuk shift biasa atau satu setengah kali dari tarif biasa untuk setiap jam lembur. Dari 4.250 jam tersebut, 250 jam merupakan jam lembur di bulan Juli. PT. Karya Minang memperlakukan premi lembur sebagai bagian dari overhead.

Diminta:

a. Hitung biaya overhead pabrik di Bulan Juli b. Hitunglah harga pokok produksi di bulan Juli c. Hitung Saldo akhir barang jadi tanggal 31 Juli

Berikut ini disajikan data biaya PT. Weege di bulan Februari 2015 : Pajak Bangunan Pabrik Rp. 500.000

Biaya Penanganan Bahan BakuRp. 350.000

Insentif Penjualan Staf Marketing Rp. 3.000.000 Bahan Penolong dalam produksi Rp. 6.800.000 Tenaga Kerja Tidak Langsung Rp. 2.500.000 Biaya Distribusi Produk ke Pasar Rp. 750.000 Pembelian Bahan Baku Rp.24.500.000

Upah Tenaga Kerja LangsungRp.17.250.000 Biaya Listrik Pabrik Rp. 750.000

Biaya Depresiasi Bangunan Pabrik Rp. 800.000 Biaya Depresiasi Gedung Kantor Rp. 300.000

Informasi terkait dengan data persediaan di bulan Februari diberikan sbb: Keterangan 31 Januari 28 Februari

Finished Goods 45,000,000 65,250,000 Work In Process 15,000,000 27,250,000 Direct Material 23,800,000 16,700,000

Diminta: Susunlah

a. COGM PT. Weege Bulan Februari 2015 b. COGS PT. Weege Bulan Februari 2015

Sistem Perhitungan & Akumulasi Biaya Menurut Pekerjaan atau Pesanan (Job Order Costing)

• Pendahuluan

• Dokumen dalam Job Order Costing • Akuntansi untuk bahan baku

• Akuntansi untuk tenaga kerja

• Akuntansi untuk biaya overhead • Akuntansi untuk barang jadi &

produk yang terjual

4 - 36

Building-Block Concepts

of Costing Systems

Cost object Direct costs of a cost object Indirect costs of a cost object

4 - 37

Building-Block Concepts

of Costing Systems

Cost Assignment Direct Costs Indirect Costs Cost Tracing Cost Allocation Cost Object

4 - 38

Building-Block Concepts

of Costing Systems

Cost pool

Job Order Costing Vs Process

Costing

Specification Job Order Costing Process Costing

Produk Unique, Small

amount, High Cost & Labor Intensive

Massal Product, Large Amount, Low

Variation, Low Cost, Continue Process Report Job Complete & Job

Order Cost Sheet Cost of Production Report, Per Dept and Per Periode

Seven-Step Approach to Job Order

Costing

Identify the chosen object Identify the direct cost of the job Select the cost-allocation bases Identify the indirect cost Compute the rate per unit Compute the indirect cost Compute the total cost of job

4 - 41

General Approach to Job

Costing

A manufacturing company is planning to sell a batch of 25 special machines (Job 650) to a

retailer for $114,800. Step 1:

The cost object is Job 650. Step 2:

Direct costs are: Direct materials = $50,000 Direct manufacturing labor = $19,000

4 - 42

General Approach to Job

Costing

Step 3:

The cost allocation base is machine-hours. Job 650 used 500 machine-hours.

2,480 machine-hours were used by all jobs. Step 4:

4 - 43

General Approach to Job

Costing

Step 5:

Actual indirect cost rate is

$65,100 ÷ 2,480 = $26.25 per machine-hour. Step 6:

$26.25 per machine-hour × 500 hours = $13,125 Step 7:

Direct materials $50,000

Direct labor 19,000

Factory overhead 13,125

4 - 44

General Approach to Job

Costing

What is the gross margin of this job?

Revenues $114,800

Cost of goods sold 82,125

Gross margin $ 32,675

What is the gross margin percentage?

4 - 45

Source Documents

Job cost record

Materials requisition record Labor time record

Costing Systems

Actual Costing

• Actual costing is a system that uses actual costs to

determine the cost of individual jobs

• It allocates indirect costs based on the

actual

indirect-costs rate times the actual quantity of

the cost allocation bases.

Normal Costing

• Normal Costing is a method that allocates indirect costs based on the budgeted

indirect-cost rate

times the actual

quantity of the

4 - 47

Normal Costing

Assume that the manufacturing company budgets $60,000 for total manufacturing overhead costs

and 2,400 machine-hours.

What is the budgeted indirect-cost rate? $60,000 ÷ 2,400 = $25 per hour

How much indirect cost was allocated to Job 650? 500 machine-hours × $25 = $12,500

4 - 48

Normal Costing

What is the cost of Job 650 under normal costing?

Direct materials $50,000

Direct labor 19,000

Factory overhead 12,500

Track The Flow of Costs in A

Job-Costing System

Purchase of materials and other manufacturing inputs Conversion into work in process inventory Conversion into finished goods inventory Sale of finished goods

4 - 50

Transactions

$80,000 worth of materials (direct and indirect) were purchased on credit.

Materials Control

1. 80,000 1. 80,000

Accounts Payable Control

4 - 51

Transactions

Materials costing $75,000 were sent to the manufacturing plant floor.

$50,000 were issued to Job No. 650 and $10,000 to Job 651.

$15,000 of indirect materials were issued. What is the journal entry?

4 - 52

Transactions

Work in Process Control:

Job No. 650 50,000

Job No. 651 10,000

Factory Overhead Control 15,000

4 - 53

Transactions

Total manufacturing payroll for the period was $27,000.

Job No. 650 incurred direct labor costs of $19,000 and Job No. 651 incurred

direct labor costs of $3,000.

$5,000 of indirect labor was also incurred. What is the journal entry?

4 - 54

Transactions

Work in Process Control:

Job No. 650 19,000

Job No. 651 3,000

Manufacturing Overhead Control 5,000

4 - 55

Transactions

Wages Payable Control 3. 27,000 Work in Process Control 2. 60,000 3. 22,000 Manufacturing Overhead Control 2. 15,000 3. 5,000 Job 650 2. 50,000 3. 19,000

4 - 56

Transactions

Wages payable were paid.

Wages Payable Control

4. 27,000 4. 27,000

Cash Control Wages Payable Control 27,000

Cash Control 27,000

4 - 57

Transactions

Assume that depreciation for the period is $26,000.

Other manufacturing overhead incurred amounted to $19,100.

4 - 58

Transactions

Manufacturing Overhead Control 45,100 Accumulated Depreciation

Control 26,000

Various Accounts 19,100

What is the balance of the Manufacturing Overhead Control account?

4 - 59

Transactions

$62,000 of overhead was allocated to the

various jobs of which $12,500 went to Job 650.

Work in Process Control 62,000

Manufacturing Overhead Control 62,000

4 - 60

Transactions

Manufacturing Overhead Control Work in Process Control 2. 15,000 3. 5,000 5. 45,100 Bal. 3,100 2. 60,000 3. 22,000 6. 62,000 Bal. 144,000 6. 62,000

4 - 61

Transactions

The cost of Job 650 is: Job 650

2. 50,000

3. 19,000

6. 12,500

4 - 62

Transactions

Jobs costing $104,000 were completed and

transferred to finished goods, including Job 650.

4 - 63

Transactions

Work in Process Control Finished Goods Control 2. 60,000 3. 22,000 6. 62,000 Bal. 40,000 7. 104,000 7. 104,000

4 - 64

Transactions

Job 650 was sold for $114,800. What is the journal entry?

Accounts Receivable Control 114,800

Revenues 114,800

Cost of Goods Sold 81,500

4 - 65

Transactions

What is the balance in the Finished Goods Control account?

$104,000 – $81,500 = $22,500

Assume that marketing and administrative salaries were $9,000 and $10,000.

4 - 66

Transactions

Marketing and Administrative Costs 19,000

4 - 67

Transactions

Direct Materials Used $60,000

Direct Labor and Overhead $84,000

Ending WIP Inventory $40,000

Cost of Goods Manufactured $104,000

–

=

+

Cost of Goods Manufactured $104,000 Ending Finished Goods Inventory $22,500

Cost of Goods Sold $81,500

–

=

Latihan Soal

Transaksi-transaksi berikut dari PT. Citra Kusuma yang terjadi pada bulan Juli 2014: 1. Pembelian bahan baku secara kredit sebesar USD 105.000

2. Bukti permintaan bahan baku sebesar USD 24,000 untuk bahan baku langsung dan USD 6,000 untuk bahan baku tidak langsung

3. Biaya gaji untuk bagian pabrik sebesar USD 28,200 dimana sebesar USD 22,800 merupakan upah tenaga kerja langsung dan sisanya gaji untuk tenaga kerja tidak langsung

4. Penyusutan untuk peralatan pabrik senilai USD 3,600 5. Penyusutan untuk gedung pabrik senilai USD 9,000

6. Suatu pesanan diselesaikan dengan biaya bahan baku langsung sebesar USD 4,300 dan biaya upah tenaga kerja langsung sebesar USD 4,800. Biaya overhead pabrik dialokasikan sebesar 60% dari biaya upah tenaga kerja langsung

7. Biaya overhead pabrik lain-lain yang dibayarkan per kas sebesar USD 2.200 sedangkan yang berupa akrual sebesar USD 1,500

8. Pesanan yang dimaksud di poin 6 dikirimkan ke pemesannya yaitu PT. Candra Putra yang ditagihkan sebesar USD 16,500

Latihan Soal

PT. Nipon membuat 2 jenis model produk yang masing-masing diberi nomor A101 dam B 102. Saldo perkiraan WIP pada tanggal 31 Oktober 2015 sebagai berikut:

Berikut ini transaksi yang terjadi selama November 2015 untuk memenuhi pesanan tersebut:

• Perusahaan membeli bahan baku senilai USD 5,750,000 dengan syarat n/30

• Digunakan bahan baku untuk Job no A101 sebesar USD 1,000,500 dan Job B102 sebesar USD 1,100,500.

• Dikembalikan bahan baku ke supplier sebesar USD 250,000

• Gaji yang harus dibayar untuk bulan ini sebesar USD 6,000,000 dengan perincian Job A101 USD 2,100,000, Job B102 USD 1,900,000, marketing staff USD

1,200,000 and admin staff USD USD 800,000

• Biaya overhead dihitung dengan tarif 150% upah tenaga kerja langsung • Job A101 dan B102 selesai & ditransfer ke gudang barang jadi

• Job B102 diserahkan ke konsumen & diterima pelunasan dari konsumen. Harga jual sebesar 50% dari HPP nya:

Cost Job A101 Job B102 Direct Material $ 50,000 $ 40,000 Direct Labor $ 70,000 $ 60,000 Factory Overhead $ 87,500 $ 75,000 Total $ 207,500 $ 175,000

Exercise

Dexter Corporation which uses a job costing system, had two jobs in process at the start of 2015: Job no 59 (USD95,000) and Job no 60 (USD 39,500). The following information is available:

• The company applies manufacturing overhead on the basis of machine hours. Budgeted overhead and machine activity for the year were anticipated to be USD 720,000 and 20,000 hours

respectively.

• The company worked on three jobs during the first quarter. Direct materials used, direct labor incurred and machine hours

consumed were:

• Manufacturing overhead during the first quarter included charges for depreciation USD 20,000, indirect labor USD 50,000, indirect materials used USD 4,000 and other factory cost USD 108,700

• Dexter completed job no 59 and job no 60. Job no 59 was sold for cash producing profit of USD 24,600 for company.

Job No Direct Material Direct Labor Machine Hours Job no 59 $ 18,000 $ 45,000 $ 900 Job no 60 - $ 25,000 $ 600 Job no 61 $ 37,000 $ 35,000 $ 1,200

Exercise

Diminta:

a. Determine the company predetermined OH application rate

b. Prepare journal entries as of March 31 to record the following.

– The Issuance of Direct Material to production and Direct Labor incurred

– The manufacturing OH incurred during the quarter – The application of OH to production

– The completion job no 59 & 60 – The Sale of Job 59

Latihan Soal

PT. Abadi melakukan kegiatan dengan biaya produksi menggunakan sistem perhitungan biaya berdasarkan

pesanan sebanyak 85 meja diproduksi untuk pesanan no 275. Biaya yang dibebankan ke pesanan tersebut sebelum inspeksi adalah:

Inspeksi mengungkapkan bahwa aksesoris meja belom dipasang ke meja. Atas kecerobohan tersebut dilakukan perbaikan, satu aksesoris dilas ke kaki meja, yang

kemudian cat kembali. Komponen tersebut harganya USD 2/meja, dan biaya cat dasar serta cat akhirnya USD

1,5/meja. Setiap meja membutuhkan ½ jam tenaga kerja. Diminta:

Lakukan perhitungannya dan jurnal umum untuk mencatat biaya pengerjaan kembali dan pengiriman meja yang sudah selesai ke persediaan barang jadi.

Bahan baku $ 3,300 Tenaga Kerja 150 jan X USD 10/jam $ 1,500 Overhead

Pabrik USD 12/jam tenaga kerja $ 1,800 Total biaya pesanan $ 6,600

Latihan Soal

PT. Jayakarta memproduksi instrumen TV sebanyak 1500 unit dengan unit khusus mulai diproduksi untuk klaim. Biaya

yang dibebankan ke pesanan tersebut adalah:

Sebelum barang sampai ke customer dimana mengubah spesifikasi desain instrumen. Perubahan tersebut

mengharuskan penggantian suatu komponen. Komponen

pengganti tsb harganya USD 2,5/unit. Dan membutuhkan 10 menit untuk memasang komponen pengganti tsb ke setiap unit. Perubahan berlaku untuk seluruh 1500 unit yang

diproduksi untuk pesanan tersebut. Diminta:

Lakukan perhitungannya dan jurnal umum untuk mencatat biaya pengerjaan kembali dan biaya pesanan yang

dikirimkan ke customer dengan asumsi perusahaan menagih pesanannya ke customer dengan harga 140% dari biaya.

Bahan baku $ 25,000 Tenaga Kerja 1,500 jam X USD 15/jam $ 22,500 Overhead

Pabrik USD 30/jam tenaga kerja $ 45,000 Total biaya pesanan $ 92,500

Latihan Soal

PT. Kreasi Furniture memproduksi berbagai desain furniture. Selama periode berjalan 1,000 unit meja taman dengan desain khusus mulai diproduksi untuk menyelesaikan order dariPT. Lautan Berlian. Biaya yang dibebankan ke order tersebut:

Inspeksi mengungkapkan bahwa cincin payung belum dipasang ke setiap meja. Untuk memperbaiki kecerobohan tersebut, satu komponen kecil tersebut dilas ke kaki meja yang kemudian dicat kembali. Komponen tsb harganya Rp.

1.500/meja dan biaya cat adalah Rp.500/meja. Setiap meja membutuhkan ½ jam kerja untuk perbaikan tersebut.

Diminta:

1.Jika diasumsikan pengerjaan kembali tersebut disebabkan oleh kegagalan internal:

a. Berapa harga jual per unit meja taman tsb jika perusahaan menginginkan laba sebesar 20%

b.Catat ayat jurnal yang diperlukan

2.Jika diasumsikan pengerjaan kembali tersebut atas permintaan dari PT. Lautan Berlian

a. Berapa harga jual per unit meja taman tsb jika perusahaan menginginkan laba sebesar 20%

b.Catat ayat jurnal yang diperlukan

Bahan baku IDR 92,000,000 Tenaga Kerja 3.000 jam X Rp. 12.000 IDR 36,000,000 Overhead

Pabrik Rp. 24.000 per jam kerja IDR 72,000,000 Total biaya pesanan IDR 200,000,000

Sistem Perhitungan & Akumulasi Biaya Menurut Proses (Process Costing)

• Pengenalan Perhitungan Biaya Berdasarkan proses

• Metode rata-rata tertimbang dalam sistem perhitungan biaya

berdasarkan proses

• Metode FIFO dalam sistem

perhitungan biaya berdasarkan proses

Job Order Costing Vs Process

Costing

Job Order Costing

Cost are assigned to each job : used where finished products can be individually identified

Process Costing

An Accounting system used to apply cost:

• To similar products

• That are mass-produced • In a continuous process • Cost are tracked a series

of connected

manufacturing processes or departments

Job Order versus Process Cost

System

Cost of Production Report

Cost of Producti on Report Cost of Producti on Report Physical Units Actual Units to be accounted for during a period, irrespective of any work performed Physical Units Actual Units to be accounted for during a period, irrespective of any work performed Equivalent Units A measure of the work done during the period, expressed in fully completed units Equivalent Units A measure of the work done during the period, expressed in fully completed units Unit Cost Costs expressed in terms of equivalent units of production Unit Cost Costs expressed in terms of equivalent units of production Cost Charged to Departmen t Cost Charged to Departmen t Cost Account ed For Cost Account ed For

Production Cost Report_{An internal report for management that shows both}

production quantity and cost data for a production department.

Cost of Production Report

Step

1 • Physical Unit Flow analysis Step

2 • Calculation of Equivalent Units Step

3 • Computation of Unit Cost per Equivalent Units Step

4

• _{Valuation of inventories (good transferred out and} ending WIP)

Step

Latihan Soal

PT. Kinanti merupakan perusahaan manufaktur yang menghasilkan produk XYZ. Dalam proses produksi, PT. Kinanti menggunakan dua

departemen yakni departemen pemanasan dan departemen pembentukan. Aliran proses

produksi dimulai di Departemen Pemanasan kemudian dilanjutkan prosesnya sampai

menjadi barang jadi di Departemen

Pembentukan. Berikut disajikan data produksi bulan Maret 2015 PT. Kinanti:

Diminta:

Berdasarkan data tersebut, susunlah laporan harga pokok produksi PT. Kinanti di bulan Maret 2015 dengan menggunakan Weighted Average method

Latihan Soal

PT. Tunas Kelapa adalah sebuah

perusahaan pembuatan minyak sawit. Ia menggunakan sistem kalkulasi biaya proses beberapa departemen sebelum akhirnya minyaknya siap dijual. Data dua departemenselama bulan Januari 2016 disajikan sebagai berikut:

Diminta: Susunlah laporan biaya produksi departement Finishing dengan metode rata-rata

Biaya Mutu & Akuntansi Untuk

Kehilangan dalam Proses Produksi

• Biaya Mutu

• Akuntansi untuk kerugian proses

produksi dalam sistem perhitungan biaya berdasarkan pesanan

• Akuntansi untuk kerugian proses

produksi dalam sistem perhitungan biaya berdasarkan proses

Quality

• The sum of all of the

characteristics of a product or

service that influence its ability to meet the stated or implied needs of the person acquiring it

– Totality of internal processes that generate a product or service

– Customer satisfaction with that product or service

Qu

Improving Quality

• _{Increase good output from a}

specific amount of input

• _{Reduce variability, often by}

automating the process

• _{Reduce the failure rate}

• _{Conform to customer}

Quality Control

• Quality control – all attempts to reduce variability and product defects

– Six Sigma

Statistical Process Control

• Analyze where fluctuations occur in processes

• Use control charts

• SPC charts require workers to respond when there are

– occurrences outside the control limits – nonrandom patterns

• Workers can prevent product defects and process malfunctions

Characteristics of

Product

Quality

• Objective – Performance – Features – Reliability – Conformance – Durability – Serviceability and responsivenes s • Subjective – Aesthetics – Perceived valueQu alit_y

Characteristics of

Service

Quality

All the characteristics of product quality plus

Assurance

Tangibles

Empathy

First Class First Class

Evaluating Quality

Grade

One of the many

quality levels that a product or service has relative to the inclusion or exclusion of characteristics to satisfy customers needs, especially price Value Meet the highest number of needs at the lowest possible cost (purchase price plus operating, maintenance, and disposal costs) First

Class _{It’s too}

Reasons to Benchmark

• Increase awareness of the competition

• Understand competitors’

production and performance methods

• Identify areas of competitors’

internal strengths and weaknesses • Identify external and internal

Reasons to Benchmark

• _{Justify a suggested plan for}

continuous process improvement and change

• _{Create a framework for program}

and process assessment and evaluation

• _{Establish a focus for mission,}

goals, and objectives

• _{Establish performance}

Total Quality Management

(TQM)

Management approach of an

organization, centered on quality, based on the participation of all its

members and aiming at long-term success through customer

satisfaction, and benefits to all members of the organization and

to society

• _Internal

– _{Improved response time to change} – _{Increased ability to compete}

profitably

– _{Decreased costs by reducing or} eliminating non-value-added

activities and waste

– _{Increased profitability through} reduced costs

– _{Improved products, services, and} customer relations

– _{Increased employee morale,} motivation, and retention

• _Internal

– _{Improved internal communications} and organizational focus

– _{Enhanced employee decision-making} abilities and teamwork

– _{Increased innovation and acceptance} of new ideas

– _{Reduced number of errors}

– _{Increased benchmarks for evaluating} employee performance

• _External

– _{Increased customer trust and} loyalty

– _{Enhanced customer satisfaction} – _{Improved response time to}

customer requests

– _{Decreased prices resulting from} reduced internal costs

Types of Quality Costs

• Cost of Compliance

– Preventive costs - prevent product defects

– Appraisal costs - monitor and compensate when prevention fails

• Cost of Noncompliance

– Failure costs

• Internal losses - scrap, rework

• External losses - warranty work, customer complaint departments, litigation, product recalls

Strategic Cost Management

• Use management accounting information to

– set and communicate organizational strategies

– establish, implement, assess the methods

to accomplish the strategies

– assess the achievement of strategies

Includes reporting information on quality goals and objectives

Organizational Culture of

Quality

• _{Committed and consistent top}

leadership

• _{Employees who are eager to meet}

and exceed customer expectations

• _{Work environment that cares about}

employees and rewards efforts to achieve high quality

• _{Empowered employees}

• _{Job and quality training}

Perhitungan Biaya Untuk Produk Sampingan (By-Product) & Produk Gabungan (Join Products)

• Pendahuluan

• Output Proses Bersama • Proses Bersama

• Keputusan Proses Bersama

• Pengalokasian Biaya Bersama

• Akuntansi untuk Produk Sampingan & Sisa

• Produk Sampingan dan Sisa dalam Sistem Biaya Pesanan

Joint-Cost Basics

Joint products Joint costs Separable costs Splitoff point Byproduct

Joint Cost

• Join Cost (Biaya Gabungan) yaitu

biaya-biaya yang dikeluarkan sejak pertama kali bahan baku diolah

sampai saat berbagai macam produk dapat dipisahkan identitasnya.

• Join Product merupakan hasil dari joint cost yang dapat berupa main product (barang utama), by product (produk sampingan) dan waste

Why Allocate Joint Costs?

• _{to compute inventory cost and cost of goods sold} • _{to determine cost reimbursement under contracts} • _{for insurance settlement computations}

• _{for rate regulation} • _{for litigation purposes}

Approaches to Allocating

Joint Costs

Approach 2: Physical measure Approach 1: Market based

Two basic ways to allocate joint costs to products are:

Physical Unit Method

• Joint Cost dialokasikan berdasarkan unit produksi saat split off point.

• Contoh : Sebuah tambang minyak

menghasilkan dua produk yaitu Oil & Gasoline melalui suatu proses

produksi, dengan DM sebesar $275,000 dan CC $225,000. Tentukan alokasi Joint Cost ke masing-masing produk jika

Approach 1: Market-based

Data

Sales value at splitoff method

Market-Based Data : Sales Value Method

• Joint Cost dialokasikan berdasarkan harga jual produk saat split off point. Jika produk Oil dapat

dijual saat split off seharga $200,000 dan Gasoline seharga $600,000, maka tentukan alokasi joint cost berdasarkan sales value method

Market-Based Data : Net Realizable

Method

• Joint Cost dialokasikan berdasarkan harga jual produk setelah diproses lebih lanjut.

Nilai Netto diperoleh dengan mengurangkan harga jual produk dengan separable cost.

• Menggunakan contoh sebelumnya Jika

produk oil di proses lebih lanjut, dapat dijual dengan harga $500,000 dan biaya

tambahan yang diperlukan $200,000.

Produk Gasoline dapat dijual $1,200,000

dengan tambahan biaya $500,000. Tentukan alokasi JC berdasarkan metode NRV

Market-Based Data : Net Realizable

Method

By- Product

• Produk sampingan yang biasanya nilai jualnya jauh lebih kecil

dibandingkan produk utama.

• Hasil penjualan produk sampingan diperlakukan dengan dua cara:

1. Mengurangi nilai joint cost sebelum dialokasikan

2. Mengurangi biaya produksi produk utama

Latihan Soal

• Ohio Chemical merupakan sebuah perusahaan farmasi yang

memproduksi 2 produk kimia melalui Joint Process. Adapun total biaya yang dikeluarkan dalam joint process tersebut yaitu direct material sebesar $120,000 dan conversion cost sebesar

$300,000.Pada titik split off, product Pentex memiliki harga jual senilai $35/pounds dan $60/pounds. Hasil produksi bulanan

menunjukkan bahwa untuk produk Pentex dihasilkan sebanyak 16,000 pounds dan produk Glaxco sebanyak 4,000 pounds.

Apabila terdapat proses produksi lanjutan, produk Pentex dapat diproduksi menjadi Pentex-X dengan menambah separable cost sebesar $7,5/pounds, Sedangkan produk Glaxco dapat menjadi Glaxco-X dengan menambah $10/pounds untuk tambahan

separable cost. Hasil dari proses lanjutan untuk product Pentex

yaitu Pentex-X memiliki harga jual sebesar $45/pounds, sedangkan untuk product Glaxco menjadi Glaxco-X yang dijual dengan harga $100/pounds

• Diminta:

– Hitunglah total joint cost untuk produksi bulanan dari Ohio Chemical

– Hitunglah alokasi biaya untuk masing-masing produk dengan menggunakan metode:

1. Physical Unit Method 2. Sales Value Method

Perencanaan &

Pengendalian FOH

• Konsep deparmentalisasi

• Membedakan departemen jasa dan produksi

• Definisi biaya direct dan indirect department

• Menghitung & menerapkan tarif FOH department

• Mengakumulasi departemen FOH aktual

Single Rate Vs Dual Rate

Single Rate

• Single Rate cost allocation method pools together all costs in a cost pool

Dual Rate

• The dual-rate cost allocation method

classifies costs in each cost pool into two cost pool – a variable-cost cost pool and fixed-cost fixed-cost pool

Allocating Support Department

Costs

Production Department

• Produce main product of company

Support Department

• Provides services that assist other operating and support

departments in the organization

Allocating Support Departement Costs

Step Down (Sequential)

Allocates support department costs to other support departments and to operating department

Reciprocal Method

Allocates costs by services provided among all support departments

Direct Method

Allocates support department costs to operating department only

PT. Arsen Jaya merupakan perusahaan manufaktur yang memproduksi Produk X. Dalam melakukan proses produksinya, perusahaan menggunakan 5 departemen yang terdiri dari 3 departemen produksi (Dept. Pencampuran, Dept. Pengolahan, Dep. Penyelesaian) dan dua departemen jasa (Dept. Jasa A & Dept. Jasa B).

Perusahaan menggunakan metode langsung untuk distribusi overhead dari

departemen jasa ke departemen produksi. Dasar alokasi masing-masing departemen tersebut adalah:

Diminta:

a. Hitunglah biaya overhead setelah adanya alokasi dari departemen jasa ke departemen produksi dengan metode langsung

Alaska Company memiliki dua departemen produksi yaitu dept. Penyempurnaan & dept. Perakitan serta dua departemen jasa yaitu dept Pemeliharaan & dept.

Personalia. Dalam mendistribusikan biaya overhead, Dept. Pemeliharaan

didistribusikan menggunakan Jumlah Lantai. Biaya Overhead dari dept. Personalia didistribusikan menggunakan Jumlah Karyawan. Dalam menghitung tarif overhead departemen yang ditentukan sebelumnya, Jam Mesin digunakan sebagai dasar di Dept.

Penyempurnaan & Jam Tenaga Kerja Langsung digunakan sebagai dasar di Dept. Perakitan Biaya bulanan yang dianggarkan dan data operasi lainnya sebagai berikut:

Diminta:

Hitung tarif overhead yang telah ditentukan sebelumnya untuk departemen produksi, jika metode bertingkat (step method) digunakan dalam mendistribusikan biaya

overhead dept. jasa ke dept. produksi yang diawali pendistribusian biaya overhead dari Dept. Pemeliharaan.

Perusahaan Manufaktur Adi Co yaitu pabrikan yang memiliki 2 departemen produksi (pemotongan dan penyelesaian) dan 2 departement pendukung (K1 dan K2). Penggerak aktivitas bagi K1 adalah jumlah karyawan dan penggerak bagi K2

adalah jumlah jam pemeliharaan. Data berikut menyangkut Adi co sebagai berikut:

Diminta:

a. Alokasikan biaya departement pendukung ke

departemen produksi dengan menggunakan metode langsung (direct method) dan metode bertingkat (step method)

b. Hitunglah rasio alokasi dengan menggunakan metode simultan dan persamaan biaya serta alokasikan biaya departemen pendukung ke departemen produksi

Perhitungan Biaya Standard &

Analisis Varians

• Pendahuluan

• Pengembangan Sistem Biaya Standar • Perhitungan Varians Bahan Baku

• Perhitungan Varians Tenaga Kerja • Perhitungan Varians Overhead

• Ayat-ayat jurnal Sistem Biaya Standar

• Mengapa Sistem Biaya Standar Digunakan

Standard Costs

Standards are benchmarks or “norms” for

measuring performance. In managerial accounting, two types of standards are commonly used.

Quantity standards

specify how much of an input should be used to

make a product or provide a service.

Price standards

specify how much should be paid for

each unit of the input.

Examples: Firestone, Sears, McDonald’s, hospitals, construction and manufacturing companies.

Standard Costs

Direct Material

Deviations from standards deemed significant are brought to the attention of management, a

practice known as management by exception.

Type of Product Cost

A m o u n t Direct

Labor ManufacturingOverhead

Standar d

Variance Analysis Cycle

Prepare standard cost performance report Analyze variances Begin Identify questions Receive explanations Take corrective actions Conduct next period’s operations

Accountants, engineers, purchasing agents, and production managers

combine efforts to set standards that encourage efficient future operations.

Setting Direct Material Standards

Price Standards Summarized in a Bill of Materials. Final, delivered cost of materials, net of discounts. Quantity Standards

Setting Direct Labor Standards

Rate

Standards

Often a single

rate is used that reflects the mix of wages earned.

Time

Standards

Use time and motion studies for

each labor operation.

Setting Variable Manufacturing

Overhead Standards

Rate

Standards

The rate is the

variable portion of the predetermined overhead

rate.

Quantity Standards

The quantity is the activity in the allocation base for

predetermined overhead.

A General Model for Variance Analysis

Variance Analysis

Price Variance

Difference between actual price and

standard price

Quantity Variance

Difference between actual quantity and

Variance Analysis

Materials price variance Labor rate variance

VOH rate variance

Materials quantity variance Labor efficiency variance

VOH efficiency variance

A General Model for Variance Analysis

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard Quantity

× × ×

Actual Price Standard Price Standard Price

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard Quantity

× × ×

Actual Price Standard Price Standard Price

A General Model for Variance Analysis

Actual quantity is the amount of

direct materials, direct labor, and variable manufacturing overhead

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard Quantity

× × ×

Actual Price Standard Price Standard Price

A General Model for Variance Analysis

Standard quantity is the standard

quantity allowed for the actual output of the period.

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard Quantity

× × ×

Actual Price Standard Price Standard Price

A General Model for Variance Analysis

Actual price is the amount actually

A General Model for Variance Analysis

Standard price is the amount that

should have been paid for the input used.

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard Quantity

× × ×

Actual Price Standard Price Standard Price

A General Model for Variance Analysis

(AQ × AP) – (AQ × SP) (AQ × SP) – (SQ × SP)

AQ = Actual Quantity SP = Standard

Price

AP = Actual Price SQ = Standard

Quantity

Price Variance

Quantity Variance

Actual Quantity Actual Quantity Standard

Quantity

× × ×

Actual Price Standard Price

Reconciling Variances and Under applied or Over applied

In a standard cost system:

Unfavorable

variances are equivalent to under applied.

Favorable

variances are equivalent to over applied.

The sum of the overhead variances equals the under- or overapplied

Advantages of Standard Costs

Management by exception Advantages Promotes economy and efficiency Simplified bookkeeping Enhances responsibility accounting

Potential Problems Emphasis on negative may impact morale. Emphasizing standards may exclude other important objectives. Favorable variances may be misinterpreted. Continuous improvement may be more important

than meeting standards.

Standard cost reports may not be timely.

Invalid assumptions about the relationship

between labor cost and output.

Latihan Soal

Quick Sand Co memiliki beberapa standard yang terkait dengan unit yang diproduksi yaitu:

• Direct Material : 6,2 pounds untuk setiap unitnya dengan harga $11/pounds

• Direct Labor : 6 jam untuk setiap unitnya dengan tarif $23/jam.

Biaya aktual yang terjadi untuk 2.800 unit yang diproduksi yaitu:

• Direct Material : $194,350 ($11.50/pounds) • Direct Labor : $393,750 ($22.50/pounds). Diminta:

Hitunglah variance untuk harga dan kuantitas dari Direct Material dan Direct Labor. Indikasikan apakah terjadi variance favorable atau unfavorable?

Latihan Soal

Berikut terlampir data biaya standar dari Lake Master Co dalam memproduksi produknya dalam setiap 1 unit produk: • Bahan Baku (2 Kg, harga $5/kg) $ 10

• Biaya Tenaga Kerja (1/2 jam, rate $10/jam) $ 5

• Biaya Overhead Tetap (1/2 jam, rate $2/jam) $ 1 • Biaya Overhead Variabel (1/2 jam, rate $64/jam) $ 2

Total Biaya Standard $ 18

Selama produksi setahun, Lake Master memperoleh rekapitulasi biaya produksi actual sebagai berikut:

Diminta:

Hitunglah varians untuk harga dan kuantitas dari bahan baku serta varians untuk rate dan efisiensi dari biaya tenaga kerja.

PT. Buana Harum memproduksi & menjual 3 produk berupa minyak wangi yaitu Sweet, Beauty & Unique. Pada bulan Januari 2011, departemen anggaran

perusahaan mengumpulkan data prediksi sbb:

Tidak ada persediaan awal maupun akhir untuk barang dalam proses. Anggaran biaya per unit untuk bahan baku S,B dan U masing-masing adalah Rp. 5.000, Rp 20,000 dan Rp. 15.000

Susunlah:

a. Anggaran penjualan meliputi jumlah dan pendapatan untuk masing-masing dari ketiga produk tsb.

b. Anggaran produksi untuk ketiga produk c. Anggaran penggunaan bahan baku

Maliksyah Co merencanakan untuk tahun mendatang,

menaksirkan produksi atau penjualan untuk setahun 24,000 set .

Komisi bagian penjualan (biaya variabel) diharapkan sebesar 15% dari jumlah produksi / penjualan dan laba diharapkan $1,02/set.

Diminta:

a. Hitung harga jual per set

b. Buat anggaran laporan laba/rugi penjualan

c. Bila modal perusahaan yang digunakan ditaksir $400,000 yang terdiri dari modal sendiri 20,000 lembar saham biasa, nominal Rp. 10/lembar dan sisanya dari pinjaman bank

dengan bunga 12% per tahun. Hitunglah penjualan impas (dalam set) dengan anggapan biaya overhead pabrik dan biaya admin serta biaya bunga sebagai biaya tetap?

PT. Kencana merupakan sebuah perusahaan dagang yang menjual produk XYZ. Perusahaan

memperkirakan kebutuhan unit produk yang akan terjual dalam setahun sebesar 20,000 unit.

Perusahaan menggunakan model EOQ untuk menentukan jumlah pesanan ekonomis yang

meminimalkan biaya persediaan bagi perusahaan. Data-data berhubungan dengan produk XYZ:

• Biaya setiap kali pesan adalah $90

• Biaya simpan per tahun setiap unitnya adalah $10 • Waktu tunggu yang dibutuhkan setiap kali sampai

barang datang adalah satu minggu dan waktu tunggu maksimum 3 minggu.

• Harga beli produk XYZ per unit $ 50 Diminta:

a. Hitunglah berapa jumlah pemesanan ekonomis (EOQ)

b. Frekuensi pemesanan dalam hari

c. Total biaya pemesanan dan penyimpanan

d. Pada titik berapakah perusahaan harus melakukan pemesanan kembali (Reorder Point)? Asumsi 1

Elektra Co perusahaan elektronik memproduksi

pembuatan elemen transistor, dimana perusahaan tetap mempertahankan stok persediaan elemen

minimal 15.000 set. Produksi / penjualan tahunan elemen diperkirakan 300.000 set. Biaya pembuatan elemen Rp. 12.000 per set (carrying cost), biaya

simpan / biaya gudang adalah 20%, karena tingkat keusangan yang tinggi, biaya scheduling

production run Rp. 25.000 per produksi (ordering cost), dari data tersebut hitunglah:

a. Berapa skala kuantitas produksi yang ekonomis b. Berapa biaya persediaan total setiap tahun

c. Apabila persediaan minimal untuk elemen

menjadi 12,500 set, bagaimana pengaruhnya terhadap biaya persediaan total?