GENAP 2015 2016

UNIVERSITAS BUNDA
MULIA

INTRODUCTION

Start on January 13th 2016 until May 10th 2016.

UTS will be held on March 17th 2016 March 29th 2016.
UAS will be held on May 18th 2015 May 29th 2015
QUIZ will be held twice at maximum before midterm
and final.
Assignment shall arranged both team and individual.
Reference Akuntansi Biaya : Dasar &
Perkembangannya (Terjemahan: Cost Accounting :
Foundations & Evolutions, Edisi 7); Cecily A. Raiborn &
Michael R. Kinney; Cengage Learning: Penerbit
Salemba Empat.

SCORIN
G

UTS 30%
UAS 40%
TM 30% CONSIST OF
QUIZ (50%) &
ASSIGNMENT (50%)

SYLLABUS
UTS
Pengantar Akuntansi Biaya & Konsep Biaya
Analisis Perilaku Biaya
Sistem Perhitungan Biaya & Akumulasi Biaya
Sistem Perhitungan & Akumulasi Biaya Menurut Penggunaan (Job
Order Costing)
Sistem Perhitungan & Akumulasi Biaya Menurut Proses (Process
Costing)

UAS
Biaya Mutu & Akuntansi untuk kehilangan proses produksi
Perhitungan Biaya untuk Produk Sampingan (By-Product) &
Produk Gabungan (Joint Products)
Perencanaan & Pengendalian FOH per Departement
Perhitungan Biaya Standard dan Analisis Varians

Pengantar Akuntansi Biaya &

Konsep Biaya ( Ch. 1 & 2)
Pendahuluan
Perbandingan Akuntansi Keungan, Akuntansi
Manajemen dan Akuntansi Biaya
Konsep Biaya
Objek Biaya
Klasifikasi Biaya Menurut:
Produk
Volume Produksi
Department
Periode Akuntansi
Keputusan atau tindakan atau evaluasi

ACCOUNTANT ROLES
ACCOUNTING
PROFESSION
Internal Accountant
(CMA, CWM, etc)
Public Accountant
(CPA)
State / Government
Accountant
Not for Profit
Organization
Accountant

COMPETENCY ACCOUNTING
AREAS

Auditing
General Accounting
Taxation & Tax
Planning
Costing, Budgeting &
Controlling
Accounting
Information System
Service Management

Financial Accounting Vs Managerial

Accounting
Financial Accounting

Managerial
Accounting

Output

Output

Financial Statement

External User
Bank, Direktorat Pajak, OJK,
Bapepam, Audit Firm,
Shareholder, Creditor,

Standard
IFRS, PSAK, KUP etc

Information Characteristics
Historical
Monetary
Quantity

Management Report or internal

audit report

Internal User
Internal Management or
another department related.

Standard
Company Regulations, Code of
Conduct or Ethics

Information Characteristics
Current & Expected
Monetary & Non Monetary
Quantity & Quality

Position of Cost Accounting

Financial Managerial
Accounting Accounting

Cost Concept & Cost Object

A cost is the measure of resources given up
to achieve a particular purpose
Objectives of Cost Management Concept
Measure the cost of resources consumed
Identify and eliminate non-value-added costs
Determine efficiency and effectiveness of major
activities
Identify and evaluate new activities that can
improve performance.

Cost Object is determined on what and how

one product is developed.

 Cost Classification Cost Object

COST
CLASSIFICATION

Cost Object
Product
Volume Production
Department
Accounting Period
Activity

Direct Cost
Indirect Cost

Cost Classification Product

Direct Material
Direct Labor
Overhead

Cost Classification Volume Production

Fixed Cost
Variable Cost
Mixed Cost / Semi-Variable Cost
Step Cost

Cost Classification Department

Product Department Cost
Service Department Cost

Cost Classification Accounting Period

Capital Expenditure Vs Revenue Expenditure

Cost Allocation Activity of Production

Prime Cost
Conversion Cost

Direct Vs Indirect Cost

Direct Cost
Cost that can be easily
and conveniently
traced to a product or
department
Usually having a
significant amount of
price purchase
Example :

Indirect Cost

Costs that must be

allocated in order to
be assigned to a
product or department

Direct Material, Direct Labor &

Overhead
Direct Material is cost of raw material that is
used to make and can be conveniently traced,
to finished the product
Direct Labor is cost of salaries, wages and
fringe benefits for personnel who work directly
on manufactured products.
Overhead consist of Indirect Material, Indirect
Labor and other costs. Overhead is supporting
materials, personnel who work and other
resources that used in production activity.

Fixed Cost Vs Variable Cost

In Total

In Unit

Variable Cost

Total Variable Cost

changes as activity
level changes

Variable cost per unit

remains the same
over wide range of
activity

Fixed Cost

Total Fixed Cost

remains the same
even when the
activity level changes

Fixed Cost per unit

goes down as activity
level goes up

Capital Expenditure Vs Revenue

Expenditure
Cash / A/R

In the end,
amount of
inventory
decreas and
COGS
Increase

Selling work
in process or
finished
goods
generates
revenue and
COGS

Transformed
to Raw
Material
(Purchased /
COGS)

Work In
Process or
Finished
Goods is
particularly
classified as
inventory

Prime Cost Vs Conversion

Cost
Direct
Materi
al

Direct
Labor

Prim
e
Cost

Direct
Labor

Conversi
on Cost
Overhea
d

Analisis Perilaku Biaya

Pendahuluan
Pemisahan atas Biaya Variabel dan
biaya tetap dengan metode
a) High-low Point
b) Sctatergraph
c) Least Square

Mixed Cost/ Semi-Variable

Fixed
Cost

Y=a+
bX

Variable
Cost

Mixed
Cost/
SemiVariable
Cost

Y = Total Cost (dependent

variable)
a = Fixed Cost
b = Variable Cost / Unit
X = Changes of units or
activity

Segregation of Mixed Cost

HighLow
Method
Scatter
graph

Least
Square

High-low Method
Mostly easy to understand but
relatively unreliable.
Focus on two extreme activity levels
(Maximum Condition & Minimum
Condition)

Scatter Graph Method

Scatter graph method is a graphical
technique of separating fixed and
variable components of mixed cost
by plotting activity level along x-axis
and correspondence total cost
(mixed cost) along y-axis.
A regression line is the draw on the
graph by visual inspection and used
to estimate total fixed cost and
variable cost per unit

Scatter Graph Method

Least-square Linear Regression

Method
Least-square linear regression is a statistical technique
that may be used to estimate the total cost at given
level of activity (units, labor/ machine hours) based on
past cost data.
It mathematically fits a straight cost line over a scatterchart of a number of activity and total-cost pairs in such
a way that the sum of squares of the vertical distances
between the scattered points and the cost lines is
minimized.
The term least-square regression implies that the ideal
fitting of the regression line is achieved by minimizing
the sum of squares of the distances between the
straight line and all points on the graph.

Least-square Linear Regression

Method

Exercise

Data berikut dibawah ini dikumpulkan dari periode

tahun 2014 oleh akuntan biaya dari salah satu
pabrik PT. Andalas Mas yang berlokasi di Bekasi.

Diminta:
a. Dengan metode High-Low Point, tentukan tarif
biaya variabel, hitung biaya tetap dan tentukan
formula untuk biaya perawatan mesin tersebut
b. Dengan metode Least-Square, tentukan tarif
biaya variabel, hitung biaya tetap dan tentukan
formula untuk biaya perawatan mesin tersebut

Salah satu agen danareksa sekuritas sebagai perantara efek selama 12

bulan terakhir untuk tahun 2014 mempunyai dana atas biaya komisi
perdagangannya yang diperoleh atas sekuritas sebagai perantara efek
dan jumlah lot saham yang diperdagangkan adalah sebagai berikut:

Diminta:
a. Hitung berapakah korelasi(r), koefisien determinasi (r2), untuk lot
saham sebagai aktivitas dan biaya komisi sebagai perantara
pedagang efek tersebut.
b. Cari persamaan biaya dalam memperoleh biaya tetap dan biaya
variable dengan memakai metode kuadrat terendah dari ukuran
aktivitas lot saham terhadap biaya komisi perantara pedagang efek?
c. Hitung jumlah lot saham Januari 2015 bila biaya komisi perantara
efek/agen danareksa pada bulan Januari 2015 adalah Rp. 65.000.000

Sistem Perhitungan Biaya &

Akumulasi Biaya
Aliran Biaya dalam Perusahaan
Manufaktur
Sistem biaya aktual dan biaya
normal
Pelaporan hasil operasi
Akumulasi Biaya

Manufacturing Cost
Manufactur
ing
Overhead

Produ
ct
Direct
Mater
ial

Dire
ct
Lab
or

Manufacturing Overhead
Indirect
Material
Materials used
to support the
production
process.
Example:
Lubricants and
cleaning
supplies used
in an
automobile
assembly
plant

Indirect Labor

Other Cost

Cost of
Personnel who
do not work
directly on
product
Examples:
maintenance
workers,
janitors and
security
guards

Example:
depreciation
on plant &
equipment,
property
taxes,
insurance,
utilities,
overtime
premium etc.

Prime Cost Vs Conversion

Cost
Direct
Materi
al

Direct
Labor

Prim
e
Cost

Direct
Labor

Conversi
on Cost
Overhea
d

Manufacturing Cost Flows

Direct
Material
Direct
Labor
Overhea
d

Work In
Process

Finished
Goods

Cost Of
Goods
Sold

Cost Of Goods
Sold

Cost Of Goods
Manufactured

Exercise
PT. Karya Minang mempunyai data biaya dan aktivitas untuk bulan Juli adalah
sebagai berikut:

c. Pemakaian tenaga kerja langsung digunakan selama bulan Juli adalah 4.250
jam.Para pekerja bekerja selama 40 jam seminggu dan dibayar USD 40 per jam
untuk shift biasa atau satu setengah kali dari tarif biasa untuk setiap jam lembur.
Dari 4.250 jam tersebut, 250 jam merupakan jam lembur di bulan Juli. PT. Karya
Minang memperlakukan premi lembur sebagai bagian dari overhead.
Diminta:
a. Hitung biaya overhead pabrik di Bulan Juli
b. Hitunglah harga pokok produksi di bulan Juli
c. Hitung Saldo akhir barang jadi tanggal 31 Juli

Berikut ini disajikan data biaya PT. Weege di bulan Februari 2015 :
Pajak Bangunan Pabrik Rp. 500.000
Biaya Penanganan Bahan Baku Rp. 350.000
Insentif Penjualan Staf Marketing Rp. 3.000.000
Bahan Penolong dalam produksi
Rp. 6.800.000
Tenaga Kerja Tidak Langsung Rp. 2.500.000
Biaya Distribusi Produk ke Pasar
Rp. 750.000
Pembelian Bahan Baku Rp.24.500.000
Upah Tenaga Kerja LangsungRp.17.250.000
Biaya Listrik Pabrik Rp. 750.000
Biaya Depresiasi Bangunan Pabrik Rp. 800.000
Biaya Depresiasi Gedung Kantor
Rp. 300.000
Informasi terkait dengan data persediaan di bulan Februari diberikan sbb:
Keterangan 31 Januari 28 Februari
Finished Goods 45,000,000 65,250,000
Work In Process 15,000,000 27,250,000
Direct Material 23,800,000 16,700,000

Diminta: Susunlah
a. COGM PT. Weege Bulan Februari 2015
b. COGS PT. Weege Bulan Februari 2015

Sistem Perhitungan & Akumulasi Biaya Menurut

Pekerjaan atau Pesanan (Job Order Costing)

Pendahuluan
Dokumen dalam Job Order Costing
Akuntansi untuk bahan baku
Akuntansi untuk tenaga kerja
Akuntansi untuk biaya overhead
Akuntansi untuk barang jadi &
produk yang terjual
Job Order Costing di perusahaan jasa

Building-Block Concepts
of Costing Systems

Cost object
Direct costs
of a cost object

Indirect costs
of a cost object
4 - 36

Building-Block Concepts
of Costing Systems
Cost Assignment
Direct
Costs
Indirect
Costs
4 - 37

Cost Tracing

Cost Allocation

Cost
Object

Building-Block Concepts
of Costing Systems

Cost pool

Cost allocation base

4 - 38

Job Order Costing Vs Process

Costing
Specification

Job Order Costing

Process Costing

Produk

Unique, Small
amount, High Cost &
Labor Intensive

Massal Product, Large

Amount, Low
Variation, Low Cost,
Continue Process

Report

Job Complete & Job

Order Cost Sheet

Cost of Production
Report, Per Dept and
Per Periode

Seven-Step Approach to Job Order

Costing

Identify the
chosen
object

Identify the
direct cost
of the job

Select the
costallocation
bases

Identify the
indirect cost

Compute
the rate per
unit

Compute
the indirect
cost

Compute
the total
cost of job

General Approach to Job

Costing

A manufacturing company is planning to sell

a batch of 25 special machines (Job 650) to a
retailer for $114,800.
Step 1:
The cost object is Job 650.
Step 2:
Direct costs are: Direct materials = $50,000
Direct manufacturing labor = $19,000
4 - 41

General Approach to Job

Costing
Step 3:
The cost allocation base is machine-hours.
Job 650 used 500 machine-hours.
2,480 machine-hours were used by all jobs.

Step 4:
Manufacturing overhead costs were $65,100.
4 - 42

General Approach to Job

Costing

Step 5:
Actual indirect cost rate is
$65,100 2,480 = $26.25 per machine-hour
Step 6:
26.25 per machine-hour 500 hours = $13,1

4 - 43

Step 7:
Direct materials
Direct labor
Factory overhead
Total

$50,000
19,000
13,125
$82,125

General Approach to Job

Costing
What is the gross margin of this job?
Revenues
$114,800
Cost of goods sold
82,125
Gross margin
$ 32,675
What is the gross margin percentage?
$32,675 $114,800 = 28.5%
4 - 44

Source Documents

Job cost record

Materials requisition record
Labor time record
4 - 45

Costing Systems
Actual
ActualCosting
costing is a
system that uses
actual costs to
determine the cost of
individual jobs
It allocates indirect
costs based on the
actual indirectcosts rate times the
actual quantity of
the cost allocation
bases.

Normal Costing
Normal Costing is a
method that allocates
indirect costs based
on the budgeted
indirect-cost rate
times the actual
quantity of the
allocation bases

Normal Costing

ssume that the manufacturing company budg

$60,000 for total manufacturing overhead cos
and 2,400 machine-hours.
What is the budgeted indirect-cost rate?
$60,000 2,400 = $25 per hour

ow much indirect cost was allocated to Job 65

500 machine-hours $25 = $12,500
4 - 47

Normal Costing

hat is the cost of Job 650 under normal costin

Direct materials
$50,000
Direct labor
19,000
Factory overhead 12,500
Total
$81,500

4 - 48

Track The Flow of Costs in A JobCosting System

Purchase of
materials and
other
manufacturing
inputs

Conversion into
work in process
inventory

Conversion into
finished goods
inventory

Sale of finished
goods

Transactions
$80,000 worth of materials (direct and
indirect) were purchased on credit.
Materials
Control
1. 80,000

4 - 50

Accounts Payable
Control
1. 80,000

Transactions
Materials costing $75,000 were sent to the
manufacturing plant floor.
$50,000 were issued to Job No. 650 and
$10,000 to Job 651.
$15,000 of indirect materials were issued.
What is the journal entry?
4 - 51

Transactions
Work in Process Control:
Job No. 650
50,000
Job No. 651
10,000
Factory Overhead Control
15,000
Materials Control
75,000

4 - 52

Transactions
Total manufacturing payroll for
the period was $27,000.
Job No. 650 incurred direct labor costs
of $19,000 and Job No. 651 incurred
direct labor costs of $3,000.
$5,000 of indirect labor was also incurred.
What is the journal entry?
4 - 53

Transactions
Work in Process Control:
Job No. 650
Job No. 651
Manufacturing Overhead Control
Wages Payable

4 - 54

19,000
3,000
5,000
27,000

Transactions
Wages Payable
Control
3. 27,000
Manufacturing
Overhead
Control
2. 15,000
3. 5,000
4 - 55

Work in Process
Control
2. 60,000
3. 22,000

Job 650
2. 50,000
3. 19,000

Transactions
Wages payable were paid.
Wages Payable Control
Cash Control
Wages Payable
Control
4. 27,0003. 27,000
4 - 56

27,000
27,000
Cash
Control
4. 27,000

Transactions
Assume that depreciation for the
period is $26,000.
Other manufacturing overhead
incurred amounted to $19,100.
What is the journal entry?

4 - 57

Transactions
Manufacturing Overhead Control 45,100
Accumulated Depreciation
Control
26,000
Various Accounts
19,100
What is the balance of the Manufacturing
Overhead Control account?
4 - 58

Transactions

$62,000 of overhead was allocated to the

various jobs of which $12,500 went to Job 650
Work in Process Control 62,000
Manufacturing Overhead Control 62,000
What are the balances of the control accounts

4 - 59

Transactions
Manufacturing Overhead
Control
2. 15,000 6. 62,000
3.
5,000
5. 45,100
Bal. 3,100

4 - 60

Work in Process
Control
2. 60,000
3. 22,000
6. 62,000
Bal. 144,000

Transactions
The cost of Job 650 is:
Job 650
2. 50,000
3. 19,000
6. 12,500
Bal. 81,500
4 - 61

Transactions

Jobs costing $104,000 were completed and

transferred to finished goods, including Job 650.
at effect does this have on the control accoun

4 - 62

Transactions
Work in Process
Finished Goods
Control
Control
2. 60,000 7. 104,000 7. 104,000
3. 22,000
6. 62,000
Bal. 40,000

4 - 63

Transactions
Job 650 was sold for $114,800.
What is the journal entry?
Accounts Receivable Control 114,800
Revenues
114,800
Cost of Goods Sold
81,500
Finished Goods Control
81,500
4 - 64

Transactions
What is the balance in the Finished Goods
Control account?
$104,000 $81,500 = $22,500
Assume that marketing and administrative
salaries were $9,000 and $10,000.
What is the journal entry?
4 - 65

Transactions
Marketing and Administrative Costs 19,000
Salaries Payable Control
19,000

4 - 66

Transactions
Direct Materials Used

$60,000

Direct Labor and Overhead

$84,000
+
Cost of Goods Manufactured $104,000
$40,000
= Ending WIP Inventory
Cost of Goods Manufactured $104,000
Ending
Finished Goods Inventory $22,500

4 - 67

Cost of Goods Sold

$81,500

Latihan Soal
Transaksi-transaksi berikut dari PT. Citra Kusuma yang terjadi pada bulan Juli 2014:
1. Pembelian bahan baku secara kredit sebesar USD 105.000
2. Bukti permintaan bahan baku sebesar USD 24,000 untuk bahan baku langsung
dan USD 6,000 untuk bahan baku tidak langsung
3. Biaya gaji untuk bagian pabrik sebesar USD 28,200 dimana sebesar USD 22,800
merupakan upah tenaga kerja langsung dan sisanya gaji untuk tenaga kerja tidak
langsung
4. Penyusutan untuk peralatan pabrik senilai USD 3,600
5. Penyusutan untuk gedung pabrik senilai USD 9,000
6. Suatu pesanan diselesaikan dengan biaya bahan baku langsung sebesar USD
4,300 dan biaya upah tenaga kerja langsung sebesar USD 4,800. Biaya overhead
pabrik dialokasikan sebesar 60% dari biaya upah tenaga kerja langsung
7. Biaya overhead pabrik lain-lain yang dibayarkan per kas sebesar USD 2.200
sedangkan yang berupa akrual sebesar USD 1,500
8. Pesanan yang dimaksud di poin 6 dikirimkan ke pemesannya yaitu PT. Candra
Putra yang ditagihkan sebesar USD 16,500
Diminta: Catatlah ayat-ayat jurnal untuk mencatat transaks-transaksi tersebut

Latihan Soal
PT. Nipon membuat 2 jenis model produk yang masing-masing diberi nomor A101
dam B 102. Saldo perkiraan WIP pada tanggal 31 Oktober 2015 sebagai berikut:
Cost

Job A101

$
Direct Material 50,000
$
Direct Labor
70,000
Factory
$
Overhead
87,500
$
Total
207,500

Job B102
$
40,000
$
60,000
$
75,000
$
175,000

Berikut ini transaksi yang terjadi selama November 2015 untuk memenuhi
pesanan tersebut:
Perusahaan membeli bahan baku senilai USD 5,750,000 dengan syarat n/30
Digunakan bahan baku untuk Job no A101 sebesar USD 1,000,500 dan Job B102
sebesar USD 1,100,500.
Dikembalikan bahan baku ke supplier sebesar USD 250,000
Gaji yang harus dibayar untuk bulan ini sebesar USD 6,000,000 dengan perincian
Job A101 USD 2,100,000, Job B102 USD 1,900,000, marketing staff USD
1,200,000 and admin staff USD USD 800,000
Biaya overhead dihitung dengan tarif 150% upah tenaga kerja langsung
Job A101 dan B102 selesai & ditransfer ke gudang barang jadi
Job B102 diserahkan ke konsumen & diterima pelunasan dari konsumen. Harga
jual sebesar 50% dari HPP nya:

Exercise
Dexter Corporation which uses a job costing system, had two jobs
in process at the start of 2015: Job no 59 (USD95,000) and Job no
60 (USD 39,500). The following information is available:
The company applies manufacturing overhead on the basis of
machine hours. Budgeted overhead and machine activity for the
year were anticipated to be USD 720,000 and 20,000 hours
respectively.
The company worked on three jobs during the first quarter. Direct
materials used, direct labor incurred and machine hours
consumed were:
Job No
Job no 59
Job no 60
Job no 61

Direct
Material
$
18,000
$
37,000

Direct Labor
$
45,000
$
25,000
$
35,000

Machine
Hours
$
900
$
600
$
1,200

Manufacturing overhead during the first quarter included charges for

depreciation USD 20,000, indirect labor USD 50,000, indirect materials
used USD 4,000 and other factory cost USD 108,700
Dexter completed job no 59 and job no 60. Job no 59 was sold for cash
producing profit of USD 24,600 for company.

Exercise
Diminta:
a. Determine the company predetermined OH
application rate
b. Prepare journal entries as of March 31 to
record the following.
The Issuance of Direct Material to production and
Direct Labor incurred
The manufacturing OH incurred during the quarter
The application of OH to production
The completion job no 59 & 60
The Sale of Job 59

Latihan Soal
PT. Abadi melakukan kegiatan dengan biaya produksi
menggunakan sistem perhitungan biaya berdasarkan
pesanan sebanyak 85 meja diproduksi untuk pesanan no
275. Biaya yang dibebankan ke pesanan tersebut sebelum
inspeksi adalah:
$
Bahan baku
Tenaga Kerja
Overhead
Pabrik

150 jan X USD 10/jam

USD 12/jam tenaga kerja

3,300
$
1,500
$
1,800
$
6,600

Inspeksi mengungkapkan bahwa aksesoris meja belom

Total biaya pesanan
dipasang ke meja. Atas kecerobohan tersebut dilakukan
perbaikan, satu aksesoris dilas ke kaki meja, yang
kemudian cat kembali. Komponen tersebut harganya USD
2/meja, dan biaya cat dasar serta cat akhirnya USD
1,5/meja. Setiap meja membutuhkan jam tenaga kerja.
Diminta:
Lakukan perhitungannya dan jurnal umum untuk mencatat
biaya pengerjaan kembali dan pengiriman meja yang sudah
selesai ke persediaan barang jadi.

Latihan Soal
PT. Jayakarta memproduksi instrumen TV sebanyak 1500 unit
dengan unit khusus mulai diproduksi untuk klaim. Biaya
yang dibebankan ke pesanan tersebut adalah:
Bahan baku
Tenaga Kerja
Overhead
Pabrik

1,500 jam X USD 15/jam

$
25,000
$
22,500
$
45,000
$
92,500

Sebelum barang
USD sampai
30/jam tenagake
kerjacustomer dimana mengubah
spesifikasi
desain
instrumen. Perubahan tersebut
Total biaya
pesanan
mengharuskan penggantian suatu komponen. Komponen
pengganti tsb harganya USD 2,5/unit. Dan membutuhkan 10
menit untuk memasang komponen pengganti tsb ke setiap
unit. Perubahan berlaku untuk seluruh 1500 unit yang
diproduksi untuk pesanan tersebut.
Diminta:
Lakukan perhitungannya dan jurnal umum untuk mencatat
biaya pengerjaan kembali dan biaya pesanan yang
dikirimkan ke customer dengan asumsi perusahaan menagih
pesanannya ke customer dengan harga 140% dari biaya.

Latihan Soal
PT. Kreasi Furniture memproduksi berbagai desain furniture. Selama periode berjalan
1,000 unit meja taman dengan desain khusus mulai diproduksi untuk menyelesaikan
order dariPT. Lautan Berlian. Biaya yang dibebankan ke order tersebut:
IDR
92,000,000
IDR
Tenaga Kerja
3.000 jam X Rp. 12.000
36,000,000
Overhead
IDR
Pabrik
Rp. 24.000
per jam
kerja 72,000,000
Inspeksi mengungkapkan
bahwa
cincin
payung
belum dipasang ke setiap meja.
IDR
Untuk memperbaiki
kecerobohan tersebut, satu200,000,000
komponen kecil tersebut dilas
Total biaya pesanan
Bahan baku

ke kaki meja yang kemudian dicat kembali. Komponen tsb harganya Rp.
1.500/meja dan biaya cat adalah Rp.500/meja. Setiap meja membutuhkan
jam kerja untuk perbaikan tersebut.
Diminta:
1. Jika diasumsikan pengerjaan kembali tersebut disebabkan oleh kegagalan
internal:
a. Berapa harga jual per unit meja taman tsb jika perusahaan menginginkan
laba sebesar 20%
b. Catat ayat jurnal yang diperlukan
2. Jika diasumsikan pengerjaan kembali tersebut atas permintaan dari PT. Lautan
Berlian
a. Berapa harga jual per unit meja taman tsb jika perusahaan menginginkan
laba sebesar 20%
b. Catat ayat jurnal yang diperlukan

Sistem Perhitungan & Akumulasi Biaya

Menurut Proses (Process Costing)
Pengenalan Perhitungan Biaya
Berdasarkan proses
Metode rata-rata tertimbang dalam
sistem perhitungan biaya
berdasarkan proses
Metode FIFO dalam sistem
perhitungan biaya berdasarkan
proses

Job Order Costing Vs Process

Costing
Job Order Costing

Cost are assigned to

each job : used where
finished products can be
individually identified

Process Costing
An Accounting system
used to apply cost:
To similar products
That are mass-produced
In a continuous process
Cost are tracked a series
of connected
manufacturing processes
or departments

Illustration 3-2

Illustration 3-3

Illustration 3-4

Job Order versus Process Cost

System

Cost of Production Report

Cost
Account
ed For

Physical
Units
Actual Units
to be
accounted for
during a
period,
irrespective
of any work
performed

Cost of
Producti
on
Report

Equivalent
Units
A measure of
the work
done during
the period,
expressed in
fully
completed
units

Unit Cost
Costs
expressed in
terms of
equivalent
units of
production

Cost
Charged to
Departmen
t

Production
Cost Report
An internal report for management that shows both
production quantity and cost data for a production
department.

Cost of Production Report

Step Physical Unit Flow analysis
1
Step Calculation of Equivalent Units
2
Step Computation of Unit Cost per Equivalent Units
3
Step
4

Valuation of inventories (good transferred out and

ending WIP)

Step Cost Reconciliation

5

Latihan Soal

PT. Kinanti merupakan perusahaan manufaktur

yang menghasilkan produk XYZ. Dalam proses
produksi, PT. Kinanti menggunakan dua
departemen yakni departemen pemanasan dan
departemen pembentukan. Aliran proses
produksi dimulai di Departemen Pemanasan
kemudian dilanjutkan prosesnya sampai
menjadi barang jadi di Departemen
Pembentukan. Berikut disajikan data produksi
bulan Maret 2015 PT. Kinanti:
Diminta:
Berdasarkan data tersebut, susunlah laporan
harga pokok produksi PT. Kinanti di bulan Maret
2015 dengan menggunakan Weighted Average
method

Latihan Soal
PT. Tunas Kelapa adalah sebuah
perusahaan pembuatan minyak sawit.
Ia menggunakan sistem kalkulasi biaya
proses beberapa departemen sebelum
akhirnya minyaknya siap dijual. Data
dua departemenselama bulan Januari
2016 disajikan sebagai berikut:
Diminta: Susunlah laporan biaya
produksi departement Finishing
dengan metode rata-rata

Biaya Mutu & Akuntansi Untuk

Kehilangan dalam Proses Produksi
Biaya Mutu
Akuntansi untuk kerugian proses
produksi dalam sistem perhitungan
biaya berdasarkan pesanan
Akuntansi untuk kerugian proses
produksi dalam sistem perhitungan
biaya berdasarkan proses

Quality
The sum of all of the
characteristics of a product or
service that influence its ability to
meet the stated or implied needs
of the person acquiring it
Totality of internal processes that
generate a product or service
Qu
al
Customer satisfaction with that
ity
product or service

Improving Quality
Increase good output from a
specific amount of input
Reduce variability, often by
automating the process
Reduce the failure rate
Conform to customer
requirements

Quality Control
Quality control all attempts to
reduce variability and product
defects
Six Sigma
Statistical Process Control

Statistical Process Control

Analyze where fluctuations occur in
processes
Use control charts
SPC charts require workers to respond
when there are
occurrences outside the control limits
nonrandom patterns

Workers can prevent product defects

and process malfunctions

Characteristics of Product
Quality

Objective
Performance
Features
Reliability
Conformance
Durability
Serviceability
and
responsivenes
s

Subjective
Aesthetics
Q
ua value
Perceived

lit

Sloan Management Review

Characteristics of Service
Quality
First
Class

All the characteristics of

product quality plus

Assurance
Tangibles
Empathy

First
Class

Evaluating Quality
Grade
One of the many
quality levels that a
product or service
has relative to the
inclusion or
exclusion of
characteristics to
First
Class satisfy customers
needs, especially
price

Value
Meet the
highest number
of needs at the
lowest possible
cost (purchase
price plus
operating,
maintenance,
and disposalIts too
expensive
costs)

Reasons to Benchmark
Increase awareness of the
competition
Understand competitors
production and performance
methods
Identify areas of competitors
internal strengths and weaknesses
Identify external and internal
threats and opportunities

Reasons to Benchmark
Justify a suggested plan for
continuous process improvement
and change
Create a framework for program
and process assessment and
evaluation
Establish a focus for mission,
goals, and objectives
Establish performance
improvement targets

Total Quality Management

(TQM)
Management approach of an
organization, centered on quality,
based on the participation of all its
members and aiming at long-term
success through customer
satisfaction, and benefits to all
members of the organization and
to society
ISO 8401

Benefits of TQM
Internal
Improved response time to change
Increased ability to compete
profitably
Decreased costs by reducing or
eliminating non-value-added
activities and waste
Increased profitability through
reduced costs
Improved products, services, and
customer relations

Benefits of TQM
Internal
Improved internal communications
and organizational focus
Enhanced employee decision-making
abilities and teamwork
Increased innovation and acceptance
of new ideas
Reduced number of errors
Increased benchmarks for evaluating
employee performance

Benefits of TQM
External
Increased customer trust and
loyalty
Enhanced customer satisfaction
Improved response time to
customer requests
Decreased prices resulting from
reduced internal costs

Types of Quality Costs

Cost of Compliance
Preventive costs - prevent product
defects
Appraisal costs - monitor and compensate
when prevention fails

Cost of Noncompliance
Failure costs
Internal losses - scrap, rework
External losses - warranty work,
customer complaint departments,

Strategic Cost Management

Use management accounting
information to
set and communicate organizational
strategies
establish, implement, assess the methods
to accomplish the strategies
assess the achievement of strategies

Includes reporting information on

quality goals and objectives

Organizational Culture of
Quality

Committed and consistent top

leadership
Employees who are eager to meet
and exceed customer expectations
Work environment that cares about
employees and rewards efforts to
achieve high quality
Empowered employees
Job and quality training
Pursuit of quality awards

Perhitungan Biaya Untuk Produk Sampingan

(By-Product) & Produk Gabungan (Join Products)

Pendahuluan
Output Proses Bersama
Proses Bersama
Keputusan Proses Bersama
Pengalokasian Biaya Bersama
Akuntansi untuk Produk Sampingan &
Sisa
Produk Sampingan dan Sisa dalam
Sistem Biaya Pesanan

Joint-Cost Basics

Joint costs

Joint products

Byproduct

Splitoff point

Separable costs

Joint Cost
Join Cost (Biaya Gabungan) yaitu
biaya-biaya yang dikeluarkan sejak
pertama kali bahan baku diolah
sampai saat berbagai macam produk
dapat dipisahkan identitasnya.
Join Product merupakan hasil dari
joint cost yang dapat berupa main
product (barang utama), by product
(produk sampingan) dan waste
(limbah)

Why Allocate Joint Costs?

to compute inventory cost and cost of goods sold
to determine cost reimbursement under contracts
for insurance settlement computations
for rate regulation
for litigation purposes

Approaches to Allocating
Joint Costs

Two basic ways to allocate

joint costs to products are:

Approach 1:
Market based

Approach 2:
Physical measure

Physical Unit Method

Joint Cost dialokasikan berdasarkan
unit produksi saat split off point.
Contoh : Sebuah tambang minyak
menghasilkan dua produk yaitu Oil &
Gasoline melalui suatu proses
produksi, dengan DM sebesar
$275,000 dan CC $225,000.
Tentukan alokasi Joint Cost ke
masing-masing produk jika
menggunakan metode fisik.

Physical Unit Method

Approach 1: Market-based
Data
Sales value at splitoff method
Estimated net realizable value (NRV) method

Market-Based Data : Sales Value Method

Joint Cost dialokasikan berdasarkan harga jual
produk saat split off point. Jika produk Oil dapat
dijual saat split off seharga $200,000 dan Gasoline
seharga $600,000, maka tentukan alokasi joint cost
berdasarkan sales value method

Market-Based Data : Net Realizable

Method
Joint Cost dialokasikan berdasarkan harga
jual produk setelah diproses lebih lanjut.
Nilai Netto diperoleh dengan mengurangkan
harga jual produk dengan separable cost.
Menggunakan contoh sebelumnya Jika
produk oil di proses lebih lanjut, dapat dijual
dengan harga $500,000 dan biaya
tambahan yang diperlukan $200,000.
Produk Gasoline dapat dijual $1,200,000
dengan tambahan biaya $500,000. Tentukan
alokasi JC berdasarkan metode NRV

Market-Based Data : Net Realizable

Method

By- Product
Produk sampingan yang biasanya
nilai jualnya jauh lebih kecil
dibandingkan produk utama.
Hasil penjualan produk sampingan
diperlakukan dengan dua cara:
1. Mengurangi nilai joint cost sebelum
dialokasikan
2. Mengurangi biaya produksi produk
utama

Latihan Soal

Ohio Chemical merupakan sebuah perusahaan farmasi yang

memproduksi 2 produk kimia melalui Joint Process. Adapun total
biaya yang dikeluarkan dalam joint process tersebut yaitu direct
material sebesar $120,000 dan conversion cost sebesar
$300,000.Pada titik split off, product Pentex memiliki harga jual
senilai $35/pounds dan $60/pounds. Hasil produksi bulanan
menunjukkan bahwa untuk produk Pentex dihasilkan sebanyak
16,000 pounds dan produk Glaxco sebanyak 4,000 pounds.
Apabila terdapat proses produksi lanjutan, produk Pentex dapat
diproduksi menjadi Pentex-X dengan menambah separable cost
sebesar $7,5/pounds, Sedangkan produk Glaxco dapat menjadi
Glaxco-X dengan menambah $10/pounds untuk tambahan
separable cost. Hasil dari proses lanjutan untuk product Pentex
yaitu Pentex-X memiliki harga jual sebesar $45/pounds, sedangkan
untuk product Glaxco menjadi Glaxco-X yang dijual dengan harga
$100/pounds
Diminta:
Hitunglah total joint cost untuk produksi bulanan dari Ohio
Chemical
Hitunglah alokasi biaya untuk masing-masing produk dengan
menggunakan metode:

Perencanaan &
Pengendalian FOH
Konsep deparmentalisasi
Membedakan departemen jasa dan
produksi
Definisi biaya direct dan indirect
department
Menghitung & menerapkan tarif FOH
department
Mengakumulasi departemen FOH
aktual

Single Rate Vs Dual Rate

Single Rate

Dual Rate

Single Rate cost

allocation method
pools together all
costs in a cost pool

The dual-rate cost

allocation method
classifies costs in each
cost pool into two cost
pool a variable-cost
cost pool and fixedcost cost pool

Allocating Support Department

Costs
Production
Department

Produce main product

of company

Support Department

Provides services that

assist other operating
and support
departments in the
organization

Allocating Support Departement Costs

Step
Direct
Down
Method
(Sequential
Reciprocal
Method )

Allocates
Allocates support
support department
department costs
costs to
to operating
other support
Allocates
costs
services
provided
departments
department
andby
to operating
only
department

among all support departments

PT. Arsen Jaya merupakan perusahaan manufaktur yang memproduksi Produk X.

Dalam melakukan proses produksinya, perusahaan menggunakan 5 departemen
yang terdiri dari 3 departemen produksi (Dept. Pencampuran, Dept. Pengolahan,
Dep. Penyelesaian) dan dua departemen jasa (Dept. Jasa A & Dept. Jasa B).
Perusahaan menggunakan metode langsung untuk distribusi overhead dari
departemen jasa ke departemen produksi. Dasar alokasi masing-masing departemen
tersebut adalah:

Diminta:
a. Hitunglah biaya overhead setelah adanya alokasi dari departemen jasa ke
departemen produksi dengan metode langsung
b. Hitung tarif overhead dari departemen produksi

Alaska Company memiliki dua departemen produksi yaitu dept. Penyempurnaan &
dept. Perakitan serta dua departemen jasa yaitu dept Pemeliharaan & dept.
Personalia.

Dalam

mendistribusikan

biaya

overhead,

Dept.

Pemeliharaan

didistribusikan menggunakan Jumlah Lantai. Biaya Overhead dari dept. Personalia

didistribusikan menggunakan Jumlah Karyawan. Dalam menghitung tarif overhead
departemen yang ditentukan sebelumnya, Jam Mesin digunakan sebagai dasar di Dept.
Penyempurnaan & Jam Tenaga Kerja Langsung digunakan sebagai dasar di Dept.
Perakitan Biaya bulanan yang dianggarkan dan data operasi lainnya sebagai berikut:

Diminta:
Hitung tarif overhead yang telah ditentukan sebelumnya untuk departemen produksi,
jika metode bertingkat (step method) digunakan dalam mendistribusikan biaya
overhead dept. jasa ke dept. produksi yang diawali pendistribusian biaya overhead dari
Dept. Pemeliharaan.

Perusahaan Manufaktur Adi Co yaitu pabrikan yang memiliki

2 departemen produksi (pemotongan dan penyelesaian) dan
2 departement pendukung (K1 dan K2). Penggerak aktivitas
bagi K1 adalah jumlah karyawan dan penggerak bagi K2
adalah jumlah jam pemeliharaan. Data berikut menyangkut
Adi co sebagai berikut:

Diminta:
a. Alokasikan biaya departement pendukung ke
departemen produksi dengan menggunakan metode
langsung (direct method) dan metode bertingkat (step
method)
b. Hitunglah rasio alokasi dengan menggunakan metode
simultan dan persamaan biaya serta alokasikan biaya
departemen pendukung ke departemen produksi

Perhitungan Biaya Standard &

Analisis Varians

Pendahuluan
Pengembangan Sistem Biaya Standar
Perhitungan Varians Bahan Baku
Perhitungan Varians Tenaga Kerja
Perhitungan Varians Overhead
Ayat-ayat jurnal Sistem Biaya
Standar
Mengapa Sistem Biaya Standar
Digunakan

Standard Costs
Standards are benchmarks or norms for
measuring performance. In managerial accounting,
two types of standards are commonly used.
Quantity standards
specify how much of an
input should be used to
make a product or
provide a service.

Price standards
specify how much
should be paid for
each unit of the
input.

Examples: Firestone, Sears, McDonalds, hospitals,

construction and manufacturing companies.

Standard Costs

Amount

Deviations from standards deemed significa

are brought to the attention of management
practice known as management by exceptio

Standar
d
Direct
Labor

Direct
Material

Manufacturing
Overhead

Type of Product Cost

Variance Analysis Cycle

Identify
questions

Receive
explanations

Take
corrective
actions

Conduct next
periods
operations

Analyze
variances
Prepare
standard cost
performance
report

Begin

Setting Standard Costs

Accountants, engineers, purchasing
agents, and production managers
combine efforts to set standards that encourage
efficient future operations.

Setting Direct Material Standards

Price
Standards

Quantity
Standards

Final, delivered
cost of materials,
net of discounts.

Summarized in
a Bill of Materials.

Setting Direct Labor Standards

Rate
Standards

Time
Standards

Often a single
rate is used that reflects
the mix of wages earned.

Use time and

motion studies for
each labor
operation.

Setting Variable Manufacturing

Overhead Standards
Rate
Standards

Quantity
Standards

The rate is the

variable portion of the
predetermined overhead
rate.

The quantity is
the activity in the
allocation base for
predetermined
overhead.

A General Model for Variance Analysis

Variance Analysis

Price Variance

Quantity Variance

Difference between
actual price and
standard price

Difference between
actual quantity and
standard quantity

A General Model for Variance Analysis

Variance Analysis

Price Variance

Quantity Variance

Materials price variance

Labor rate variance
VOH rate variance

Materials quantity variance

Labor efficiency variance
VOH efficiency variance

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Price
Variance

Actual Quantity

Standard

Standard Price

Quantity
Variance

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Actual Quantity

Standard

Standard Price

Price
Quantity
Variance
Variance
Actual quantity is the amount of
direct materials, direct labor, and
variable manufacturing overhead
actually used.

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Actual Quantity

Standard

Standard Price

Price
Quantity
Variance
Variance
Standard quantity is the standard
quantity allowed for the actual
output of the period.

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Actual Quantity

Standard

Standard Price

Price
Quantity
Variance
Variance
Actual price is the amount actually
paid for the input used.

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Actual Quantity

Standard

Standard Price

Price
Quantity
Variance
Variance
Standard price is the amount that
should have been paid for the input
used.

A General Model for Variance Analysis

Actual Quantity
Quantity

Actual Price
Standard Price

Actual Quantity

Standard

Standard Price

Price
Variance

Quantity
Variance

(AQ AP) (AQ SP)

SP)

(AQ SP) (SQ

AQ = Actual Quantity
Price
AP = Actual Price

SP = Standard
SQ = Standard

Reconciling Variances and Under applied or

Over applied
In a standard
cost system:
Unfavorable
variances are equivalent
to under applied.

Favorable
variances are equivalent
to over applied.

The sum of the overhead variances

equals the under- or overapplied
cost for the period.

Advantages of Standard Costs

Management by
exception

Promotes economy
and efficiency

Advantages
Simplified
bookkeeping

Enhances
responsibility
accounting

Potential Problems with Standard Costs

Emphasizing standards
may exclude other
important objectives.

Standard cost
reports may
not be timely.
Invalid assumptions
about the relationship
between labor
cost and output.

Potential
Problems

Favorable
variances may
be misinterpreted.

Emphasis on
negative may
impact morale.
Continuous
improvement may
be more important
than meeting standards.

Latihan Soal
Quick Sand Co memiliki beberapa standard yang
terkait dengan unit yang diproduksi yaitu:
Direct Material : 6,2 pounds untuk setiap unitnya
dengan harga $11/pounds
Direct Labor : 6 jam untuk setiap unitnya dengan
tarif $23/jam.
Biaya aktual yang terjadi untuk 2.800 unit yang
diproduksi yaitu:
Direct Material : $194,350 ($11.50/pounds)
Direct Labor : $393,750 ($22.50/pounds).
Diminta:
Hitunglah variance untuk harga dan kuantitas dari
Direct Material dan Direct Labor. Indikasikan apakah
terjadi variance favorable atau unfavorable?

Latihan Soal
Berikut terlampir data biaya standar dari Lake Master Co
dalam memproduksi produknya dalam setiap 1 unit produk:
Bahan Baku (2 Kg, harga $5/kg) $ 10
Biaya Tenaga Kerja (1/2 jam, rate $10/jam) $ 5
Biaya Overhead Tetap (1/2 jam, rate $2/jam)
$ 1
Biaya Overhead Variabel (1/2 jam, rate $64/jam) $ 2
Total Biaya Standard
$ 18
Selama produksi setahun, Lake Master memperoleh
rekapitulasi biaya produksi actual sebagai berikut:

Diminta:
Hitunglah varians untuk harga dan kuantitas dari bahan baku
serta varians untuk rate dan efisiensi dari biaya tenaga kerja.

PT. Buana Harum memproduksi & menjual 3 produk berupa minyak wangi yaitu
Sweet, Beauty & Unique. Pada bulan Januari 2011, departemen anggaran
perusahaan mengumpulkan data prediksi sbb:

Tidak ada persediaan awal maupun akhir untuk barang dalam proses. Anggaran
biaya per unit untuk bahan baku S,B dan U masing-masing adalah Rp. 5.000, Rp
20,000 dan Rp. 15.000
Susunlah:
a. Anggaran penjualan meliputi jumlah dan pendapatan untuk masing-masing
dari ketiga produk tsb.
b. Anggaran produksi untuk ketiga produk
c. Anggaran penggunaan bahan baku
d. Anggaran pembelian bahan baku

Maliksyah Co merencanakan untuk tahun mendatang,

menaksirkan produksi atau penjualan untuk setahun 24,000
set .

Komisi bagian penjualan (biaya variabel) diharapkan sebesar

15% dari jumlah produksi / penjualan dan laba diharapkan
$1,02/set.
Diminta:
a. Hitung harga jual per set
b. Buat anggaran laporan laba/rugi penjualan
c. Bila modal perusahaan yang digunakan ditaksir $400,000
yang terdiri dari modal sendiri 20,000 lembar saham biasa,
nominal Rp. 10/lembar dan sisanya dari pinjaman bank
dengan bunga 12% per tahun. Hitunglah penjualan impas
(dalam set) dengan anggapan biaya overhead pabrik dan
biaya admin serta biaya bunga sebagai biaya tetap?

PT. Kencana merupakan sebuah perusahaan dagang

yang menjual produk XYZ. Perusahaan
memperkirakan kebutuhan unit produk yang akan
terjual dalam setahun sebesar 20,000 unit.
Perusahaan menggunakan model EOQ untuk
menentukan jumlah pesanan ekonomis yang
meminimalkan biaya persediaan bagi perusahaan.
Data-data berhubungan dengan produk XYZ:
Biaya setiap kali pesan adalah $90
Biaya simpan per tahun setiap unitnya adalah $10
Waktu tunggu yang dibutuhkan setiap kali sampai
barang datang adalah satu minggu dan waktu
tunggu maksimum 3 minggu.
Harga beli produk XYZ per unit $ 50
Diminta:
a. Hitunglah berapa jumlah pemesanan ekonomis
(EOQ)
b. Frekuensi pemesanan dalam hari

Elektra Co perusahaan elektronik memproduksi

pembuatan elemen transistor, dimana perusahaan
tetap mempertahankan stok persediaan elemen
minimal 15.000 set. Produksi / penjualan tahunan
elemen diperkirakan 300.000 set. Biaya pembuatan
elemen Rp. 12.000 per set (carrying cost), biaya
simpan / biaya gudang adalah 20%, karena tingkat
keusangan yang tinggi, biaya scheduling
production run Rp. 25.000 per produksi (ordering
cost), dari data tersebut hitunglah:
a. Berapa skala kuantitas produksi yang ekonomis
b. Berapa biaya persediaan total setiap tahun
c. Apabila persediaan minimal untuk elemen
menjadi 12,500 set, bagaimana pengaruhnya
terhadap biaya persediaan total?