BRIEFING tugas besar ANALISIS & ESTIMASI BIAYA 2015

Estimasi Biaya Proses estimasi biaya bertujuan untuk menentukan Harga Pokok Produksi (HPP) atau Cost of Goods Sold (CoGS). Terdapat dua cara, yaitu job order costing dan process costing. Penentuan metode bergantung pada jenis usaha dan proses produksi yang dilakukan. Job Order Costing dilakukan untuk jenis usaha Make to Order dengan produk customized maupun untuk batch production. Process Costing dilakukan untuk jenis usaha Make to Stock

Proses pengerjaan bab iv.2 Proses estimasi biaya (job order costing atau process costing) Perbandingan hasil estimasi biaya dengan harga produk eksisting

Job Order Costing

Contoh Kasus untuk Job Order Costing Mebel Sumber Barokah mendapat pesanan dari SMP Suka Hati untuk memproduksi 7 lemari kayu jati. Pesanan tersebut diterima pada tanggal 16 November dan dikerjakan hingga 26 November. Terdapat 2 departemen pada Mebel Sumber Barokah, yaitu Produksi dan Finishing.

Departemen Produksi (A) Job: Mengukir kayu (A1) Merakit (A2) Mengamplas (A3)

Departemen Finishing (B) Job: Penyemprotan pertama / sanding (B1) Pengamplasan (B2) Pengecatan kayu (B3) Pengamplasan (B4) Pelitur (melamic, doff, atau gloss) (B5)

Materials Requisition Form   Materials Requisition Number 12345 Date 18-Nov-15 Job Number to be Charged A1 Department Produksi Description Quantity Unit Cost Total Cost Kayu balok 10 Rp180,000 Rp1,800,000 Kayu gelondongan 15 Rp135,000 Rp2,025,000 Rp3,825,000 Supervisor

Time Ticket Time Ticket 555 Date 18-Nov-15 Employee Sukiman Station   Date 18-Nov-15 Employee Sukiman Station Pengukiran Started Ended Time Completed Rate Amount Job Number 8:30 12:00 3.5 Rp30,000 Rp105,000 A1 13:00 16:00 3 Rp90,000 Totals 6.5 Rp195,000 Supervisor

Overhead Rate Total biaya overhead selama 1 bulan = Rp 400.000 Total direct labor hours selama 1 bulan = 195 (6.5 jam * 30 hari) POHR = Rp 400.000/195 = Rp 2051.28 = Rp 2051/jam

Manufacturing Overhead JOB COST SHEET Job Number A1 Date Initiated 16-Nov-15 Date Completed 26-Nov-15 Department Produksi Item Lemari Units Completed 7 For Stock Direct Materials Direct Labor Manufacturing Overhead Req. No. Amount Ticket Hours Rate 12345 Rp3,825,000 555 6.5 Rp195,000 Rp2,051 Rp13,332 12346 Rp450,000 556   12347 Rp320,000 557 Rp4,595,000 Rp585,000 Cost Summary Units Shipped Date Number Balance 27-Nov-15 Total Product Cost Rp5,320,010 Unit Product Cost Rp741,904

PERBANDINGAN harga eksisting dengan hasil estimasi biaya (JOB order costing) HPP lemari kayu = Rp 741,904/lemari Harga Eksisting = Rp 760,000/lemari Profit = Rp 18,096/lemari Profit Margin = 2.38%/lemari

Process Costing

CONTOH KASUS Dengan process costing Usaha X ingin menghitung HPP produk cat kayu. Data yang diberikan oleh perusahaan adalah sebagai berikut: a) Pada bulan 1 Desember terdapat 5000 unit (40% selesai); dan biaya-biaya sebagai berikut Bahan Baku Langsung $4.000 Tenaga Kerja Langsung $6.000 Overhead $2.000

CONTOH KASUS Dengan process costing b) Selama bulan Desember 10.000 unit selesai dan dipindahkan ke departemen penyelesaian berikut adalah biaya-biaya yang ditambahkan selama produksi Bahan baku langsung $12.000 Tenaga kerja langsung $18.000 Overhead $6000 c) Pada 31 Desember terdapat 2500 unit yang selesai sebanyak 80%

ALUR PROcess costing 1. Alur fisik Barang bulan lalu 5000 Barang masuk bulan ini 7500 Total 12500 Barang selesai bulan ini 10000 Barang 80% selesai 2500

ALUR PROcess costing 2. Biaya yang Masuk Biaya Material = 4000 + 12000 = 16000 Biaya Konversi (Direct Labor dan overhead) = 6000 + 2000 + 18000 + 6000 = 32.000 Total biaya yang masuk dalam proses bulan Desember = 48.000

Bergantung kondisi perusahaan ALUR PROcess costing Bergantung kondisi perusahaan 3. Unit Ekivalen   Material Konversi Unit yang selesai 10000 Unit dalam proses 2500 2500 x 80% = 2000 Total 12500 12000

Biaya per Unit Ekivalen ALUR PROcess costing 4. Biaya per Unit Ekivalen Usaha X Biaya per Unit Ekivalen   Materials Konversi Biaya: Biaya bulan lalu $4,000 $8,000 Biaya yang ditambahkan selama periode $12,000 $24,000 Total Biaya $16,000 $32,000 Unit Ekivalen Produksi 12500 12000 $1.3 $2.7

ALUR PROcess costing 5. Cost of Production Report

PERBANDINGAN harga eksisting dengan hasil estimasi biaya (Process costing) HPP Cat Kayu = $4/kaleng Produk dijual per hari = 30 kaleng Harga Eksisting = $5.2/kaleng Profit = $1.2/kaleng Profit Margin = 23%/kaleng

Jika sudah, maka dapat berlanjut ke analisis data

Terima kasih

Process Cost Flows DEPT. A Raw Materials Salaries & Wages Payable Work in Process Department A Direct Material Direct Labor Purchases Direct Material Indirect Material Indirect Labor Direct Labor Overhead Manufacturing Overhead Other Overhead Overhead Applied to Work in Process Indirect Material Indirect Labor

Process Cost Flows From Dept A to Dept B Work in Process Department A Work in Process Department B Direct Material Transferred to Dept. B Transferred from Dept. A Direct Labor Overhead Jika ada penambahan material, tenaga kerja, maupun overhead di Departemen B, maka hanya perlu melakukan hal yang sama seperti di Departemen B

Process Cost Flows DEPT. B Raw Materials Salaries & Wages Payable Work in Process Department B Direct Material Direct Labor Purchases Transferred from Dept. A Direct Material Manufacturing Overhead Direct Labor Other Overhead Overhead Applied to Work in Process Overhead

Process Cost Flows for cost of goods sold Work in Process Department B Finished Goods Transferred from Dept. A Cost of Goods Mfd. Cost of Goods Mfd. Cost of Goods Sold Direct Material Direct Labor Overhead Cost of Goods Sold Cost of Goods Sold

Perbandingan Job-Order Costing dan Process Costing Costs accumulated by the job. Work in process has a job-cost sheet for each job. Many unique, high cost jobs. Jobs built to customer order. Process costing Costs accumulated by department or process. Work in process has a production report for each batch of products. A few identical, low cost products. Units continuously produced for inventory in automated process.