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BIAYA
Semester Gasal TA 2013 2014
Lec 4 Job Order Costing
Objective
Topics
Sistem Biaya pesanan yang departementalisasi dan
non departementalisasi
REVIEW OF MANUFACTURING
(PRODUCT) COSTS
Direct Materials
Direct Labor
Manufacturing Overhead
A SIMPLIFIED VIEW OF
PRODUCTION
REVIEW OF MANUFACTURING
INVENTORIES
Raw Materials
Work-in-Process
Finished Goods
Job-order
Costing
Job-order
Costing
Job-order
Costing
Job-order
Costing
1.
2.
3.
Homogeneous
products
Costs accumulated by
process or department
Unit cost computed by
dividing process costs
of the period by the
units produced in the
period
Job-Order Costing
1.
2.
3.
Wide variety of
distinct products
Costs accumulated by
job
Unit cost computed
by dividing total job
costs by units
produced on that job
Direct
Direct
materials
materials
The
The Job
Job
Direct
Direct
labor
labor
The primary document for tracking the costs associated with a given job is the job-order cost sheet.
Lets investigate
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
Rate
Amount
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
Units Shipped
Date Number Balance
AAmaterials
requisition
materials
requisition
Direct Materials
Direct Labor
Manufacturing
Overhead
form
used
to
Req. No. Amount Ticket Hours Amount
Hours
form isis
usedRate
to Amount
authorize
authorize the
the use
use of
of
materials
materials on
on aa job.
job.
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
Units Shipped
Date Number Balance
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
Rate
Amount
X7-6890 $ 116
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
116
Units Shipped
Date Number Balance
Direct Materials
Direct Labor
Req. No. Amount Ticket Hours Amount
X7-6890 $ 116
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
116
are
are accumulated
accumulated
by
means
Manufacturing
byOverhead
means of
of aa
Hours
Rate record,
work
work Amount
record, such
such
as
as aa time
time card,
card,
for
for each
each
Units Shipped
employee.
employee.
Date
Number Balance
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
Rate
Amount
X7-6890 $ 116
36
8
$
88
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
$
$
116
88
Units Shipped
Date Number Balance
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
Rate
Amount
X7-6890 $ 116
36
8
$
88
8
$
4 $
32
Cost Summary
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
$
$
$
$
$
116
88
32
236
118
Units Shipped
Date Number Balance
Direct
materials
Job-Order
Cost Sheets
Materials
Requisition
Indirect
materials
Manufacturing
Overhead
Account
Direct
Labor
Job-Order
Cost Sheets
Employee Time
Ticket
Indirect
Labor
Manufacturing
Overhead
Account
Other
Actual OH
Charges
Materials
Requisition
Indirect
Labor
Manufacturing
Overhead
Account
Indirect
Materials
Applied
Job-Order
Overhead Cost Sheets
APPLICATION OF OVERHEAD
APPLICATION OF OVERHEAD
APPLICATION OF OVERHEAD
POHR =
>
Actua l
Ove rhe a d
Costs
Underabsorbed
Underabsorbed overhead
overhead
Applie d
Ove rhe a d
Costs
<
Actua l
Ove rhe a d
Costs
SOLUTION
SOLUTION
Applied
Applied Overhead
Overhead == POHR
POHR Actual
Actual Direct
Direct Labor
Labor Hours
Hours
Applied
Applied Overhead
Overhead == $4.00
$4.00 per
per DLH
DLH 170,000
170,000 DLH
DLH == $680,000
$680,000
Prorate
Prorate among
among work-in-process,
work-in-process,
finished
finished goods,
goods, and
and cost
cost of
of goods
goods sold.
sold.
Adjust
Adjust cost
cost of
of goods
goods sold.
sold.
Recalculate
Recalculate the
the application
application rate
rate and
and
apply
apply to
to all
all the
the jobs
jobs during
during the
the period.
period.
$30,000 may be
closed directly to
cost of goods sold.
OR
Work in
Process
Finished
Goods
Cost of
Goods Sold
Cost of
Goods Sold
Alternative 1
Close to Cost
of Goods Sold
Alternative 2
INCREASE
Cost of Goods Sold
INCREASE
Work-in-Process
Finished Goods
Cost of Goods Sold
DECREASE
Cost of Goods Sold
DECREASE
Work-in-Process
Finished Goods
Cost of Goods Sold
(Applied OH is less
than actual OH)
OVERABSORBED
(Applied OH is greater
than actual OH)
Allocation
$50,000
$50,000 overabsorbed.
overabsorbed.
$50,000
$50,000 underabsorbed.
underabsorbed.
c.
c.
d.
d.
$60,000
$60,000 overabsorbed.
overabsorbed.
$60,000
$60,000 underabsorbed.
underabsorbed.