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JOB ORDER COSTING Material Labor Overhead Finished Goods MANUFACTURING PHISICAL FLOWS.

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Presentasi berjudul: "JOB ORDER COSTING Material Labor Overhead Finished Goods MANUFACTURING PHISICAL FLOWS."— Transcript presentasi:

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2 JOB ORDER COSTING

3 Material Labor Overhead Finished Goods MANUFACTURING PHISICAL FLOWS

4 SISTEM PERHITUNGAN BIAYA BERDASARKAN PESANAN (JOB ORDER COSTING)  Biaya produksi diakumulasikan untuk setiap pesanan (job) yg terpisah.

5 PESANAN  Adalah output yg diidentifikasikan untuk memenuhi pesanan pelanggan tertentu.  Mengisi kembali suatu item dari persediaan

6 Perhitungan biaya berdasarkan pesanan mengakumulasikan :  Biaya bahan baku langsung  Biaya tenaga kerja langsung  Biaya overhead yg dibebankan ke setiap pesanan.

7 Costing Factory Overhead Cost Indirect Cost Direct Cost Direct Labor Cost Direct Material Cost Cost Object Product Allocation

8 Assigning FOH to Product Actual Costing: -D-Direct material -D-Direct labor -F-FOH Normal Costing : -Direct material (Actual) -Direct labor (actual) -FOH (rate)

9 KARTU BIAYA PESANAN  Berisi rincian biaya suatu pesanan yg terdiri dari biaya bahan langsung, biaya tenaga kerja langsung & BOP yg dibebankan.

10 Job Order Cost Sheet PT “CANTIK” JL CINTA SURABAYA Job Order Cost Sheet Customer : ………… Product : ……….. Quantity : ………… No. : ……. Date started : ……………. Date completed:…………….. DateReffQuantity Amou nt DateAmountDateAmount Direct Material LaborFOH

11 Delapan tipe ayat jurnal akuntansi :  Pembelian bahan baku  Pengakuan biaya tenaga kerja pabrik  Pengakuan biaya overhead pabrik  Penggunaan bahan baku  Distribusi beban gaji tenaga kerja  Pembebanan estimasi biaya overhead  Penyelesaian pesanan  Penjualan produk

12 Material Labor Overhead MANUFACTURING COST FLOWS Direct Material Indirect Material Work in Process (WIP) Direct Labor Indirect Labor Finished Goods Cost of Goods Sold

13 MANUFACTURING COST FLOWS MATERIAL Inv XX LABOR COST XX F O H Control XX W I P XX XX XX XX XX XX FINISH Goods Inv XXXX Cost of GS X X XX XX XX XX F O H Applied XXXX Rate

14 Relationship of Cost Accumulation, Cost Measurement, and Cost Assignment Cost Accumulation Cost Measurement Cost Assignment Record Costs: Classify Costs: Assign to Cost Objects: Product 2 Product 1 Purchase materials Direct Materials Assemblers’ payroll Finishers’ payroll Direct Labor Overhead Supervisors’ Payroll Depreciation Utilities Property taxes Landscaping

15 YANG PERLU DIINGAT  MATERIALS REQUISITIONS  KARTU JAM KERJA (JOB TIME TICKET)  PREDETERMINED OVERHEAD RATE (TARIP YG DITENTUKAN DIMUKA)

16  LATIHAN SOAL : S.5-8 HALAMAN 152

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