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) yg 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 Labor Cost
Direct Cost Direct Material Cost Direct Labor Cost Product Indirect Cost Factory Overhead Cost Allocation

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 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

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 Cost of Goods Sold Indirect Labor Direct Labor Labor

12 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

13 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

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

15 LATIHAN SOAL : S.5-8 HALAMAN 152

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