JOB ORDER COSTING.

Presentasi berjudul: "JOB ORDER COSTING."— Transcript presentasi:

1 JOB ORDER COSTING

2 MANUFACTURING PHISICAL FLOWS
Material Finished Goods Labor Overhead

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

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

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

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

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

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

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

10 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

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

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

13 Product 1 Direct Labor Product 2 Overhead
Relationship of Cost Accumulation, Cost Measurement, and Cost Assignment Cost Accumulation CostMeasurement CostAssignment 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

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