Overhead Pabrik : Alokasi menurut Departemen

OH DEPARTMENTALIZATION Membagi factory overhead kedalam segmen-segmen yang disebut dengan departementalisasi. Perhitungan biaya produksi akan menjadi lebih baik karena setiap departemen menggunakan tarif overhead yang berbeda sesuai dengan kekhususan departemen tersebut.

Producing and Service Departments Producing Department Departemen yang mengubah bentuk, sifat bahan baku atau merakit komponen-komponen menjadi Finished goods. Service Department Departemen yang memberikan jasa pelayanan yang berkontribusi tidak langsung terhadap produksi tetapi tidak merubah bentuk, jenis, rakitan dari bahan baku.

An operating department (a production department in manufacturing companies) adds value to a product or service. A support department (service department) provides the services that assist other operating and support departments in the organization.

Selection of Producing Department Faktor penentu : a. Kesamaan pekerjaan dan mesin disetiap departemen. b. Lokasi pekerjaan dan mesin c. Pertanggungjawaban produksi dan biaya. d. Hubungan pekerjaan dengan aliran produk e. Jumlah departemen.

Selection of Service Departments Faktor penentu : a. Menetapkan departemen jasa yang terpisah untuk setiap fungsi b. Menggabungkan beberapa fungsi ke dalam suatu departemen. c. Menempatkan beberapa biaya ke suatu departemen yang disebutkan dengan biaya umum pabrik.

Direct Departmental Costs Biaya yang dapat langsung ditelusuri ke departemen tertentu. Kategori-kategori : a. Supervision, indirect labor and overtime b. Labor fringe benefits c. Indirect materials and supplies d. Repairs and maintenance e. Equipment Depreciation

Indirect Departmental Costs Biaya overhead pabrik tidak dapat ditelusuri secara langsung ke suatu departemen tertentu. Biaya overhead parik tersebut digunakan secara bersama-sama sehingga biaya dialokasikan ke semua departemen. FOH demikian ini tidak berasal dari suatu departemen manapun.

The Strategic Role of Cost Allocation Determine accurate departmental and product costs as a basis for evaluating the cost efficiency of departments and the profitability of different products. Motivate managers to exert a high level of effort to achieve the goals of top management. Provide the right incentive for managers to make decisions that are consistent with the goals of top management. Fairly determine the rewards earned by the managers for their effort and skill and for the effectiveness of their decision making.

Criteria to Guide Cost-Allocation Decisions Cause-and-effect: Using this criterion, managers identify the variable or variables that cause resources to be consumed. Benefits-received: Using this criterion, managers identify the beneficiaries of the outputs of the cost object.

Criteria to Guide Cost-Allocation Decisions Fairness or equity: This criterion is often cited on government contracts when cost allocations are the basis for establishing a price satisfactory to the government and its suppliers. Ability to bear: This criterion advocates allocating costs in proportion to the cost object’s ability to bear them.

Role of Dominant Criteria The cause-and-effect and the benefits- received criteria guide most decisions related to cost allocations. Fairness and ability to bear are less frequently used. Why?

Role of Dominant Criteria Fairness is an especially difficult criterion to obtain agreement on. The ability to bear criterion raises issues related to cross-subsidization across users of resources in an organization.

The Ethical Role of Cost Allocation Companies having both commercial and government business may attempt to shift overhead to the cost- plus government business. Each dollar of additional cost results in additional revenue on the government work. To avoid disputes, both parties should agree in the contract precisely how common costs will be allocated.

Establishing Departmental Overhead Rates Lazimnya digunakan dasar alokasi jam mesin, jam tenaga kerja langsung atau biaya tenaga kerja langsung. Langkah-langkah : a.Estimasikan total biaya overhead, baik untuk departemen produksi mapun untuk departemen jasa. b.Susun survey untuk pendistribusian biaya overhead departemental tidak langsung dan departemen jasa

Langkah-langkah(continue) c. Estimasikan total overhead departemental tidak langsung,seperti sewa, listrik, bahan bakar, asuransi pada tingkat aktivitas yang dipilih dan alokasikan biaya-biaya tersebut ke departemen-departemen. d. Distribusikan biaya departemen jasa ke departemen yang memperoleh manfaat dari jasa itu. e. Hitung tarif overhead departemental

Types of Overhead Cost Allocation Direct Approach Departmental Approach Activity-Based Approach

Overhead allocated directly to products Direct Approach Overhead allocated directly to products Overhead Products

Departmental Approach Overhead allocated to departments, and then from departments to products Overhead Production Department Products

Activity-Based Approach Overhead allocated to production activities, and then from production activities to products Overhead Production Activities Products

Service and Production Department Cost Allocation Production Departments Service Departments Carry out the central purposes of an organization. Provide support that facilitates the activities of user departments.

Service and Production Department Cost Allocation Service Department (Cafeteria) Production Department (Machining) Direct and Indirect Costs Service Department (Accounting) The Product Production Department (Assembly) Service Department (Personnel)

Service and Production Department Cost Allocation First Phase: Trace direct costs and allocate indirect costs to all departments Service Department (Cafeteria) Direct and Indirect Costs Production Department (Machining) Service Department (Accounting) The Product Production Department (Assembly) Service Department (Personnel)

Service and Production Department Cost Allocation Second Phase: Allocate service department costs to production departments. Service Department (Cafeteria) Direct and Indirect Costs Production Department (Machining) Service Department (Accounting) The Product Production Department (Assembly) Service Department (Personnel)

Service and Production Department Cost Allocation Service Department (Cafeteria) Direct and Indirect Costs Production Department (Machining) Service Department (Accounting) The Product Production Department (Assembly) Service Department (Personnel) Third Phase: Allocate production department overhead costs to products.

Using Departmental Overhead Rates Sama sebagaimana sudah dijelaskan yaitunm membagi total overhead pabrik final dari setiap departemen dengan alokasi yang dipilih. Jurnal : Work in Process xxx Applied FOH-Dept.A xxx