AKUNTANSI UNTUK PERUSAHAAN MANUFAKTUR

(1)

AKUNTANSI UNTUK PERUSAHAAN

MANUFAKTUR

(2)

Tujuan Pembelajaran

Menjelaskan definisi akuntansi manajerial

Menjelaskan perbedaan akuntansi keuangan dan akuntansi manajerial Menjelaskan konsep biaya (cost) Membuat laporan keuangan

perusahaan manufaktur

(3)

Managerial accounting menyediakan informasi financial dan non-financial

bagi manajer dan pihak di dalam perusahaan

untuk pengambilan keputusan

Financial accounting menyediakan informasi

financial yang bersifat umum untuk pihak di luar perusahaan.

Managerial dan Financial

Accounting

(4)

Planning and Control

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

(5)

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

information information nonmonetary information

Perbedaan Managerial Accounting dan

Financial Accounting

^Exh.^18-2

(6)

Behavior Traceability Controllability

Relevance Function

Konsep Cost Accounting

(7)

Cost behavior bagaimana cost akan bereaksi terhadap perubahan tingkat aktivitas bisnis.

Pengelompokan berdasarkan Cost Behavior

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

(8)

Direct costs

Costs dapat ditelusur ke single cost object.

Contoh: material dan labor cost untuk sebuah product.

Indirect costs

Costs tidak dapat

ditelusur ke single cost object.

contoh: maintenance cost yang dinikmati lebih dari dua

department.

Pengelompokkan berdasarkan Cost

Traceability

(9)

Tingkat pengendalian suatu cost tergantung

pada level of management.

M o re C

o n tro l M o re C o n tr o l

Very little control

Pengelompokkan berdasarkan Cost Controllability

Cost dikelompokkan:

Controllable dan

Uncontrollable

(10)

SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari.

Sunk cost tidak dipertimbangkan dalam pengambilan keputusan

Pengelompokkan berdasar Cost Relevance

Cost dibedakan: SUNK COST, OUT-OF-POCKET COST dan OPORTUNITY COST

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

(11)

The Product

Pengelompokkan Berdasarkan Fungsi

Direct Labor

Direct Material

Manufacturing Overhead

Dibedakan: Product Cost dan Period Cost

Product Cost: Cost terkait dengan pembuatan produk

(12)

Tidak terkait dengan pembuatan produk

Period Costs

Administrative Costs

Costs untuk fungsi administrasi di luar pabrik:

accounting, data processing, personnel, research

and development.

Selling Costs

Costs untuk mendapatkan order dari customer,

pengiriman, iklan dll.

(13)

Period Costs (Expenses)

Product Costs (Inventory)

Inventory Not Sold in 2008

Operating Expenses

Cost of Goods Sold

Raw Materials Goods in Process

Finished Goods

Cost of Goods Sold 2008 Costs

Incurred

2008 Income Statement

2009 Income Statement 2008 Balance

Sheet Inventory Inventory

Sold in 2008

Period dan Product Costs

di Financial Statements

^Exh.^18-8

(14)

Cost Concepts untuk Service Companies

Cost concepts yang ada secara umum dapat

diaplikasikan juga untuk perusahaan jasa

(15)

Dagang

Membeli barang jadi.

Menjual barang jadi.

SaleMart

Manufaktur

Membeli bahan baku.

Memproduksi dan menjual barang jadi.

Aktivitas Perusahaan

(16)

Inventories

Neraca (Balance Sheet) Perusahaan Manufaktur

Raw Materials

Finished Goods Goods in

Process

(17)

Produk jadi dan siap

dijual

Bahan baku sebelum diproses.

Dapat berupa direct

atau indirect material.

Produk setengah jadi.

Bahan baku yang telah ditambahkan

sebagian tenaga kerja dan overhead

Inventories

Raw Materials

Finished Goods Goods in

Process

(18)

MERCHANDISER

Current Assets

Cash

Receivables Merchandise Inventory

MANUFACTURER

Current Assets

Cash

Receivables Inventories

Raw Materials

Goods in Process Finished Goods

Balance Sheet

(19)

Beginning Merchandise

Inventory

Beginning

Finished Goods Inventory

Cost of Goods Purchased

Cost of Goods Manufactured

Ending

Merchandise Inventory

Ending

Finished Goods Inventory Cost of Goods

Sold

Merchandiser Manufacturer

+

_

+

=

_

Perbedaan

Income Statement

_Exh.

18-11

(20)

Direct Materials

Bahan baku utama produk. Dapat ditelusur langsung ke produk

Direct Materials

Bahan baku utama produk. Dapat ditelusur langsung ke produk

Contoh:

Baja di

pabrik mobil.

Contoh:

Baja di

pabrik mobil.

Komponen Manufacturing Cost

(21)

Direct Labor

Ongkos tenaga kerja yang membuat produk jadi.

Direct Labor

Ongkos tenaga kerja yang membuat produk jadi.

Contoh:

Gaji bagian assembling Contoh:

Gaji bagian assembling

Income Statement of a Manufacturer

(22)

Factory Overhead

Semua manufacturing costs kecuali direct material dan direct labor

Factory costs yang tidak dapat secara langsung ditelusur ke produk.

Factory Overhead

Semua manufacturing costs kecuali direct material dan direct labor

Factory costs yang tidak dapat secara langsung ditelusur ke produk.

Contoh:

Indirect labor – maintenance

Indirect material – cleaning supplies Factory utility costs

Supervisory costs

Income Statement of a Manufacturer

(23)

Direct Material

Direct Labor

Manufacturing Overhead

Prime Cost

Conversion Cost

Kombinasi manufacturing cost:

Manufacturing Cost

(24)

Beginning Finished Goods

Cost of Goods Manufactured

Ending Finished

Goods Beginning

Raw Materials

Raw Materials Purchases

Ending

Cost of Goods

Sold Beginning

Goods in Process

Direct Labor Factory Overhead Raw Materials

Used

Sales activity Production activity

Materials activity

Cost Flow

Ending

Exh.

18-15

(25)

Direct Materials Used + Direct Labor

+ Factory Overhead

= Total Manufacturing Costs + Beginning Work in Process – Ending Work in Process

= Cost of Goods Manufactured

Cost of Goods Manufactured

Statement

(26)

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

Exh.

18-16

Manufacturing Statement

CONTOH

(27)

Exh.

18-16

Computation of Cost of Direct Material Used

Beginning raw materials inventory $ 8,000 Add: Purchases of raw materials 86,500 Cost of raw materials available for use $ 94,500 Deduct: Ending raw materials inventory 9,000 Cost of direct materials used in production $ 85,500

(28)

Semua direct labor costs yang terjadi pada periode

berjalan.

Exh.

18-16

(29)

Manufacturing Statement

Exh.

18-16

Computation of Total Manufacturing Overhead

Indirect labor $ 9,000

Factory supervision 6,000

Factory utilities 2,600

Property taxes, factory building 1,900 Factory supplies used 600 Factory insurance expired 1,100 Depreciation, building and equipment 5,300 Other factory overhead 3,500 Total factory overhead costs $ 30,000

(30)

Beginning work in process diambil dari

saldo akhir periode sebelumnya

Exh.

18-16

(31)

Ending work in process adalah cost of unfinished goods, dan disajikan

sebagai current assets di balance sheet periode berjalan

Exh.

18-16

(32)

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

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

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.