JOB ORDER COSTING

MANUFACTURING PHISICAL FLOWS Material Finished Goods Labor Overhead

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

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

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

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

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

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

Job Order Cost Sheet No. : ……. Direct Material Labor FOH PT “CANTIK” JL CINTA SURABAYA No. : ……. Job Order Cost Sheet Customer : ………… Product : ……….. Quantity : ………… Date started : ……………. Date completed:…………….. Direct Material Labor FOH Date Reff Quantity Amount

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

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

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

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

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

LATIHAN SOAL : S.5-8 HALAMAN 152