perhitungan biaya berdasarkan pesanan (job order costing)

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DESAIN SISTEM: PERHITUNGAN BIAYA BERDASARKAN PESANAN

(JOB ORDER COSTING)

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Tujuan Pembelajaran

1. Membedakan antara job order costing dan Process Costing 2. Mengidentifikasi dokumen yang digunakan dalam job order

costing

3. Menghitung tarif overhead yang ditentukan dimuka 4. Penyiapan jurnal dalam Job order Costing

5. Membebankan biaya overhead terhadap Barang dalam Proses dengan menggunakan tarif overhead yang

ditentukan dimuka

6. Menghitung Overhead yang diperhitungkan terlalu rendah atau terlalu tinggi dan jurnal penutup

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Jenis Design sistem Perhitungan Biaya

Process Costing

• Digunakan dalam perusahaan yang

memproduksi satu jenis

produk dalam jumlah besar dalam jangka panjang

• Biaya perunit dihitung

dengan cara membagi total biaya dengan unit yang

diproduksi (page 123)

Job Order Costing

• Digunakan untuk perusahaan yang

memproduksi berbagai produk selama periode tertentu

• Sistem biaya berdasarkan pesanan juga digunakan secara luas dalam

perusahaan jasa. (page 123)

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Perbedaan Process and Job-Order Costing

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Similarities Between Job-Order and Process Costing

• Both systems assign material, labor and

overhead costs to products and they provide a mechanism for computing unit product cost.

• Both systems use the same manufacturing

accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

• The flow of costs through the manufacturing accounts is basically the same in both systems.

• Both systems assign material, labor and

overhead costs to products and they provide a mechanism for computing unit product cost.

• Both systems use the same manufacturing

accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

• The flow of costs through the manufacturing accounts is basically the same in both systems.

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Differences Between Job-Order and Process Costing

• Process costing is used when a single product is produced on a continuing basis or for a long period of time. Job-order costing is used when many different jobs are worked on each period.

• Process costing systems accumulate costs by department. Job-order costing systems accumulated costs by individual jobs.

• Process costing systems use department production reports to

accumulate costs. Job-order costing systems use job cost sheets to accumulate costs.

• Process costing systems compute unit costs by department. Job- order costing systems compute unit costs by job.

• Process costing is used when a single product is produced on a continuing basis or for a long period of time. Job-order costing is used when many different jobs are worked on each period.

• Process costing systems accumulate costs by department. Job-order costing systems accumulated costs by individual jobs.

• Process costing systems use department production reports to

accumulate costs. Job-order costing systems use job cost sheets to accumulate costs.

• Process costing systems compute unit costs by department. Job- order costing systems compute unit costs by job.

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Overhead pabrik Overhead pabrik

Job No. 1 Job No. 1

Job No. 2 Job No. 2

Job No. 3 Job No. 3

Biaya Bahan langsung dan tenaga kerja langsung dibebankan kepada masing-masing

pekerjaan pada saat pekerjaan telah

diselesaikan.

Biaya Bahan langsung dan tenaga kerja langsung dibebankan kepada masing-masing

pekerjaan pada saat pekerjaan telah

diselesaikan.

Biaya Produksi

Bahan Langsung Bahan Langsung

TKLTKL

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Overhead Pabrik, termasuk Bahan

tidakk langsung dan Tenaga kerja

tidak langsung dialokasikan ke semua pekerjaan

pesanan, bukan kepada tiap2

pekerjaan.

Overhead Pabrik, termasuk Bahan

tidakk langsung dan Tenaga kerja

tidak langsung dialokasikan ke semua pekerjaan

pesanan, bukan kepada tiap2

pekerjaan.

Direct Manufacturing Costs

Bahan Langsung Bahan Langsung

TKLTKL

Job No. 1 Job No. 1

Job No. 2 Job No. 2

Job No. 3 Job No. 3 Overhead Pabrik

Overhead Pabrik

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Yost Job Cost Sheet

Nomor Pekerjaan: 2B47 Tanggal Mulai 2 Maret 2010 Tanggal Selesai

Department Penggilingan Unit Selesai Item Kopling Pesanan Khusus

Bahan Baku Langsung TKL Manufacturing Overhead

Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai

Ringkasan Biaya Unit yang Dikirim

Bahan Baku Langsung Tanggal Nomor Jumlah

TKL

Overhead Pabrik Total Biaya

Biaya Produk Perunit

Job-Order Cost Accounting

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Materials Requisition Form

Will E. Delite

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Kartu Jam Kerja

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Biaya Overhead Pabrik

Kesulitan dalam menghitung biaya Overhead dikarenakan:

1. Biaya Overhead merupakan biaya tidak langsung sehingga tidak mungkin/sangat sulit untuk

menelusuri biaya ini ke produk atau pekerjaan tertentu

2. BOP terdiri dari berbagai macam jenis biaya 3. Meskipun output produksi berfluktuasi, biaya

overhead pabrik relatif tetap karena adanya biaya tetap

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Alasan menggunakan Basis Alokasi

Basis Alokasi merupakan suatu ukuran seperti jam tenaga kerja langsung atau jam mesinyang digunakan untuk

membebankan biaya overhead ke produk/jasa

Basis Alokasi merupakan suatu ukuran seperti jam tenaga kerja langsung atau jam mesinyang digunakan untuk

membebankan biaya overhead ke produk/jasa

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Tarif Overhead yang ditentukan dimuka (pre-determined Overhead/POHR) lebih didasarkan pada estimasi daripada

aktual, dikarenakan nilai ditentukan sebelumnya dan digunakan untuk menetapkan biaya overhead sepanjang

periode produksi

Pembebanan Overhead

Estimasi Biaya Overhead Pabrik Total Estimasi Unit Produksi Total

POHR =

Idealnya, basis alokasi adalah biaya yang menyebabkan

overhead muncul

Idealnya, basis alokasi adalah biaya yang menyebabkan

overhead muncul

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Dengan menggunakan tarif POHR maka memungkinkan untuk mengestimasi total biaya pekerjaan di masa yang akan datang

Overhead Aktual tidak akan diketahui sampai akhir periode

Diperlukannya POHR

$

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Actual amount of the allocation based upon the actual level of

activity.

Actual amount of the allocation based upon the actual level of

activity.

Berdasarkan estimasi, dan ditentukan sebelum periode

dimulai

Berdasarkan estimasi, dan ditentukan sebelum periode

dimulai

Application of Manufacturing Overhead

Overhead yang dibebankan = POHR × Actual activity

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For each direct labor hour worked on a particular job, $8.00 of factory overhead will

be applied to that job.

For each direct labor hour worked on a particular job, $8.00 of factory overhead will

be applied to that job.

Overhead Application Rate

POHR = $8.00 per DLH

$320,000

40,000 direct labor hours (DLH)

POHR =

Estimated total manufacturing overhead cost for the coming period

Estimated total units in the

allocation base for the coming period

POHR =

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Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai

TKL

Job-Order Cost Accounting

14873 14875 14912

$660 506 238

843 846 850 851

5 8 4 10

$ 45 60 21 54

27 $8/DLH $216

$ 1, 404 180 216

8 Maret

2 2

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Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai

TKL

Job-Order Cost Accounting

14873 14875 14912

$660 506 238

843 846 850 851

5 8 4 10

$ 45 60 21 54

27 $8/DLH 2$216

$ 1, 404 180 216 1,800 $ 900

8 Maret

2 2

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Interpreting the Average Unit Cost

The average unit cost should not be interpreted as the costs that would actually be incurred if an

additional unit were produced.

Fixed overhead would not change if another unit were produced, so the incremental cost of another unit may be somewhat less than $118.

The average unit cost should not be interpreted as the costs that would actually be incurred if an

additional unit were produced.

Fixed overhead would not change if another unit were produced, so the incremental cost of another unit may be somewhat less than $118.

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Quick Check

^

Job WR53 at NW Fab, Inc. required $200 of direct materials and 10 direct labor hours at

$15 per hour. Estimated total overhead for the year was $760,000 and estimated direct labor hours were 20,000. What would be

recorded as the cost of job WR53?

a. $200.

b. $350.

c. $380.

d. $730.

a. $200.

b. $350.

c. $380.

d. $730.

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Quick Check

^

a. $200.

b. $350.

c. $380.

d. $730.

a. $200.

b. $350.

c. $380.

d. $730.

Pred. ovhd. rate $760,000/20,000hours $38

Direct materials $200

Direct labor $15 x 10 hours $150 Manufacturing overhead $38 x 10 hours $380

Total cost $730

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Job-Order System Cost Flows

Let’s examine the cost flows in a job- order costing system.

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Raw Materials

 Material Purchases

Mfg. Overhead

Work in Process (Job Cost Sheet)

Actual Applied

 Direct

Materials ^ Direct

Materials

 Indirect Materials

Job-Order System Cost Flows

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Cost Flows – Material Purchases

Raw material purchases are recorded in an inventory account.

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Cost Flows – Material Usage

Direct materials issued to a job increase Work in Process and decrease Raw Materials. Indirect materials used

are charged to Manufacturing Overhead and also decrease Raw Materials.

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Mfg. Overhead Salaries and Wages

Payable Work in Process

(Job Cost Sheet)

 Direct Materials

 Direct Labor

 Indirect Labor

Job-Order System Cost Flows

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Cost Flows – Labor

The cost of direct labor incurred increases Work in Process and the cost of indirect labor increases

Manufacturing Overhead.

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Job-Order System Cost Flows

 Other Overhead

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Cost Flows – Actual Overhead

In addition to indirect materials and indirect labor, other manufacturing overhead costs are charged to the Manufacturing Overhead account as they are incurred.

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Job-Order System Cost Flows

 Other Overhead

 Overhead Applied

 Overhead Applied to

Work in Process

If actual and applied manufacturing overhead are not equal, a year-end

adjustment is required.

If actual and applied manufacturing overhead are not equal, a year-end

adjustment is required.

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Cost Flows – Overhead Applied

Work in Process is increased when

Manufacturing Overhead is applied to jobs.

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Nonmanufacturing Cost Flows

Nonmanufacturing costs are not assigned to individual jobs, rather they are expensed in the period incurred.

Examples:

1. Salary expense of employees

that work in a marketing, selling, or administrative capacity.

2. Advertising expenses are expensed in the period incurred.

Examples:

1. Salary expense of employees

that work in a marketing, selling, or administrative capacity.

2. Advertising expenses are expensed in the period incurred.

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Nonmanufacturing Cost Flows

Nonmanufacturing costs (period expenses) are charged to expense as they are incurred.

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Finished Goods Work in Process

 Cost of Goods

Mfd.

Job-Order System Cost Flows

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Cost Flows – Cost of Goods Manufactured

As jobs are completed, the Cost of Goods

Manufactured is transferred to Finished Goods from Work in Process.

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Finished Goods

Cost of Goods Sold Work in Process

Mfd.

Sold

Job-Order System Cost Flows

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Cost Flows – Sales

When finished goods are sold, two entries are required: (1) to record the sale, and (2) to record COGS and reduce Finished Goods.

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Defining Under- and Overapplied Overhead

The difference between the overhead cost applied to Work in Process and the actual overhead costs of a period

is termed either underapplied or overapplied overhead.

Underapplied overhead exists when the amount of overhead

applied to jobs during the period using the

predetermined overhead rate is less than the total amount of

overhead actually incurred during the period.

Underapplied overhead exists when the amount of overhead

predetermined overhead rate is less than the total amount of

overhead actually incurred during the period.

Overapplied overhead exists when the amount of overhead

predetermined overhead rate is greater than the total amount of overhead actually

incurred during the period.

Overapplied overhead exists when the amount of overhead

predetermined overhead rate is greater than the total amount of overhead actually

incurred during the period.

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PearCo’s actual overhead for the year was $650,000 with a total of 170,000 direct labor hours worked on

jobs.

How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s predetermined

overhead rate of $4.00 per direct labor hour.

PearCo’s actual overhead for the year was $650,000 with a total of 170,000 direct labor hours worked on

jobs.

How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s predetermined

overhead rate of $4.00 per direct labor hour.

Overhead Application Example

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labor Hours

Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000

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PearCo’s actual overhead for the year was

$650,000 with a total of 170,000 direct labor hours worked on jobs.

How much total overhead was applied to

PearCo’s jobs during the year? Use PearCo’s predetermined overhead rate of $4.00 per

direct labor hour.

PearCo’s actual overhead for the year was

$650,000 with a total of 170,000 direct labor hours worked on jobs.

How much total overhead was applied to

PearCo’s jobs during the year? Use PearCo’s predetermined overhead rate of $4.00 per

direct labor hour.

Overhead Application Example

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labor Hours

Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000

PearCo has overapplied overhead for the year by $30,000. What will

PearCo do?

PearCo has overapplied overhead for the year by $30,000. What will

PearCo do?

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Tiger, Inc. had actual manufacturing overhead costs of

$1,210,000 and a predetermined overhead rate of $4.00 per machine hour. Tiger, Inc. worked 290,000 machine hours during the period. Tiger’s manufacturing overhead is

a. $50,000 overapplied.

b. $50,000 underapplied.

c. $60,000 overapplied.

d. $60,000 underapplied.

Quick Check

^

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Quick Check

^

Overhead Applied

$4.00 per hour × 290,000 hours = $1,160,000

Underapplied Overhead $1,210,000 - $1,160,000 = $50,000

Overhead Applied

$4.00 per hour × 290,000 hours = $1,160,000

Underapplied Overhead $1,210,000 - $1,160,000 = $50,000

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Disposition of Under- or Overapplied Overhead

$30,000 may be closed directly to cost of goods sold.

Cost of Goods Sold

Cost of Goods Sold PearCo’s Method PearCo’s Method

Work in Process Work in Process

Finished Goods Finished

Goods

Cost of Goods Sold

$30,000

may be allocated to these accounts.

OROR

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Disposition of Under- or Overapplied Overhead

PearCo’s

Mfg. Overhead

Actual overhead

costs

$650,000

$30,000 overapplied

PearCo’s Cost of Goods Sold

Unadjusted Balance

Adjusted Balance

$30,000

Overhead applied to jobs

$680,000

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Allocating Under- or Overapplied Overhead Between Accounts

Assume the overhead applied in ending Work in Process Inventory, ending Finished Goods Inventory, and Cost of Goods Sold is shown below:

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Allocating Under- or Overapplied Overhead Between Accounts

We would complete the following allocation of $30,000 overapplied overhead:

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Allocating Under- or Overapplied Overhead

Between Accounts

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Overapplied and Underapplied Manufacturing Overhead - Summary

PearCo’s Method

Alternative 1 Alternative 2 If Manufacturing Close to Cost

Overhead is . . . of Goods Sold Allocation UNDERAPPLIED INCREASE INCREASE

Cost of Goods Sold Work in Process

(Applied OH is less Finished Goods

than actual OH) Cost of Goods Sold

OVERAPPLIED DECREASE DECREASE Cost of Goods Sold Work in Process

(Applied OH is greater Finished Goods

than actual OH) Cost of Goods Sold

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Quick Check

^

What effect will the overapplied overhead have on PearCo’s net operating income?

a. Net operating income will increase.

b. Net operating income will be unaffected.

c. Net operating income will decrease.

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Quick Check

^

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Multiple Predetermined Overhead Rates

To this point we have assumed that there is a single predetermined overhead rate called a plantwide overhead rate.

Large companies often use multiple predetermined overhead rates.

May be more complex but . . . May be more complex but . . .

May be more accurate because it reflects

differences across departments.

May be more accurate because it reflects

differences across departments.

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