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JOB ORDER

COSTING

Gunarsa 1
Perbandingan Job-Order dan
Process Costing
Process or job-
order costing?

Gunarsa 2
Characteristics of Job-Order Costing

Jasa atau produk yang diproduksi sangat


bervariasi, sesuai pesanan
Cost diakumulasi per job setiap kali job
selesai dikerjakan
Unit cost dihitung dengan cara membagi
total job costs dengan unit yang diproduksi
untuk job bersangkutan
Gunarsa 3
Characteristics of Process Costing
Jumlah barang yang diproduksi sangat besar
dan homogen, berdasarkan formula
Cost diakumulasi per process atau department
pada periode tertentu.
Unit cost dihitung dengan cara membagi total
process costs dalam suatu periode dengan unit
yang dihasilkan (Unit Ekuivalen) pada
periode yang sama.
Gunarsa 4
Exxon oil refinery Process
Process or
Coca Cola plant Process
job-order
Custom home builder Job order
costing?
Shop for customizing vans Job order
Television repair shop Job order
Campbell soup plant Process
Advertising agency Job order
Law firm Job order
Gunarsa 5
Job-Order Cost Sheet

A job-cost sheet
is a document
used to
July 1
Job Cost Sheet

Direct Materials

100 lbs. @ $ 0.25 = $ 25


accumulate the
3

July 1
3
75 oz. @ $1.40 =

Direct Labor

3 hrs. @ $10.00 = $ 30
7 hrs @ $10.00 =
105

70
cost for a specific
Factory Overhead

July 7 10 dlh x $2 = $ 20 job in a job-cost


system

Gunarsa 6
Rayburn Company

# 5575

# 5574
# 5576
Gunarsa 7
Raiburn Company Job No. : 5574
Lawrenville Construction Co
Date ordered : 1/10
For :
#14 Maple Drain Boards Date started : 1/14
Product :
Spec. : 12 X 20 X 1, Clear finished
Dated wanted : 1/22
Date completed : 1/18
Quant : #14 Maple Drain Boards
10 units
D I R E CT M AT E R I A L
Date Req. No. Quantity Ammount Total
1/14 516 $1.420
1/17 531 $ 780
1/18 544 $ 310 $ 2,510
D I R E CT L A B O R
Date Hours Rate /hr Ammount Total
1/14 72 $8 $ 576
1/15 76 $8 $ 608
1/18 48 $8 $ 384 $ 1,568
F A C T O RY OV E R H E A D
Date Hours Rate/hr Ammount Total
1/14 16,2 $ 40 $ 648
1/16 10 $ 40 $ 400
1/17 3,2 $ 40 $ 128 $ 1,176
Gunarsa 8
Belum
Job-Order Costing Jadi

Job 5574 Job 5575 Job 5576 Total

Beginning balance $ 0 $ 0 $ 0 $ 0
Current costs:
- Direct materials 2,510 24,070 4,420 31,000
- Direct labor 1,568 22,832 2,600 27,000
- Applied overhead 1,176 10,024 2,000 13,200
Total $5,254 $56,926 $9,020 $71,200

This information is used to determine the total cost of goods manufactured.


Gunarsa 9
Rayburn Company
Unit Cost 5574

Direct materials $2,510


Direct labor 1,568
Applied Overhead 1,176
Total cost $5,254
number of units 10
Unit cost $ 525.40
Gunarsa 10
Rayburn Company
Schedule of Cost of Goods Manufactured
For the Month Ended January 31, 2004
Direct materials:
Beginning raw materials inventory $100.000
Purchases of raw materials 25,000
Total raw materials available for use $125,000
Less: Indirect Material 6.000
Ending raw materials 88,000
Total raw materials used $31.000
Direct labor 27.000
Overhead applied 13,200
Current Manufacturing Cost $71,200
Begining Work In Process $ 0
Less: Ending work in process 9,020 9,020
Cost of goods manufactured $62,180
Gunarsa 11
Rayburm Company
Statement of Cost of Goods Sold
For the Month Ended January 31, 2004

Beginning finished goods inventory $ 0


Cost of goods manufactured 62,180
Cost of goods available for sale $62,180
Less: Ending finished goods inventory 56,926
Normal cost of goods sold $5,254
Add: Underapplied overhead 2,245
Adjusted cost of goods sold $7,499

Gunarsa 12
Rayburn Company
Income Statement
For the Month Ended January 31, 2004

Sales $7,860
Cost of goods sold 7,499
Gross margin $ 361
Less selling and adm. expenses:
Selling expenses $25
Administrative expenses 50 75
Net operating income $ 286

Gunarsa 13
MASALAH AKUNTANSI
AKUNTANSI UTK MATERIAL
Pembelian
Pemakaian
AKUNTANSI UTK LABOR
Terjadinya
Distribusi
AKUNTANSI UTK FOH
Pembebanan (didahului menghitung tarif)
Pencatatan FOH Aktual
Menghitung dan menutup
AKUNTANSI UTK PENYELESAIAN JOB
AKUNTANSI PENJUALAN
Penyerahan barang
Pengakuan Pendapatan

Gunarsa 14
Transaksi
1. Dibeli material scr kredit $25.000
2. Material dipakai seharga $37.000 terdiri dari
$31.000 DM dan $6.000 IM. Dari $31.000,
untuk Job #5574= $2.510; #5575=$24.070
dan #5576 =$4.420
3. Gaji dan Upah $31.000 terdiri dari $27.000
DL dan $4.000 IL. Dari $27.000, untuk Job
#5574= $1,568; #5575=$22.832 dan
#5576 =$2.600

Gunarsa 15
Perusahaan menggunakan tarif overhead
ditetapkan didepan atas dasar Jam Mesin.
Anggaran FOH = $300.000/th pada
kapasitas JM 7.500
Tarif = 300.000/7.500 = $40/JM
4. Masing-masing Job menggunakan JM sbb:
#5574 = 29.4 JM x $40 = $ 1.176
#5575 = 250,6 JM x $40 = $10.024
#5576 = 50 JM x $40 = $ 2.000

330 40 $13.200
Gunarsa 16
5. Overhead Sesungguhnya:
Depresiasi mesin $4.929
Asuransi Pabrik $ 516
6. Job No 5574 dan 5575 sudah selesai
dengan harga pokok produksi:
#5574 = $ 5.254
#5575 = $56.926
Total = $62.180
7. Job #5574 sudah diserahkan dengan harga
$7.860, tapi belum dibayar.

Gunarsa 17
KLASIFIKASI BIAYA - JOB
MATERIAL FACT.OVERHEAD LABOR

Bhn Bakar
DM IM IL DL
Listrik
Depr. Mesin
Asur. Mesin
Reparasi
dsb

BDP BDP BDP

FACT.OVERHEAD
DIBEBANKAN
Gunarsa 18
SELISIH OVERHEAD

FOH AKTUAL...................... 15.445


FOH DIBEBANKAN.............. 13.200
Selisih kurang..................... 2.245

Ditambahkan ke BPP (COGS)

Gunarsa 19
Journal Entries
Associated With Job-
Order Costing
Rayburn Company
Gunarsa 20
Rayburn Company

1 Materials 25 000 00
The receiving report and the invoice are
Accounts Payable 25 000 00
used to record the receipt of the
merchandise and to control the payment.

1. Materials costing $25,000 were


purchased on account.

Gunarsa 21
Rayburn Company

2 Work in Process 31 000 00


The receiving report and the invoice are
Factory Overhead Control 6 000 00
used to record the receipt of the
Materials
merchandise and to control the payment.37 000 00

2. Materials costing $37.000 were


requisitioned for use in production.
Include $6.000 indirect material
Gunarsa 22
Rayburn Company

3 Work in Process 27,000 00


The receiving report and the invoice are
Factory Overhead Control 4, 000 00
used to record the receipt of the
Wages Payable 31 000 00
merchandise and to control the payment.

3. Direct labor costing $31.000, include


$4.000 indirect labor was recognized.

Gunarsa 23
Rayburn Company

4 Work in Process 13,200 00


The receiving report and the invoice are
Overhead Applied 13,200 00
used to record the receipt of the
merchandise and to control the payment.

4. Overhead was applied to production at the


rate of $40 per machine hour. A total of
330 machine hours were consumed.
Gunarsa 24
Rayburn Company

5 Factory Overhead Control 5,445 00


The receiving report and the invoice are
Accumulated Depreciation 4,929 00
used to record the receipt of the
Prepaid insurance 516 00
merchandise and to control the payment.

5. Actual overhead costs of $5,445 were


incurred: Deprec, $4,929; prepaid
insurance $516
Gunarsa 25
Rayburn Company

6 Finished Goods 62 180 00


The receiving report and the invoice are
Work in Process 62 180 00
used to record the receipt of the
merchandise and to control the payment.

6. The job 5574 ($5254) and 5575 ($56,926)


were completed and transferred to finished
goods.
Gunarsa 26
Rayburn Company

7 Cost of Goods Sold 5, 254 00


The receiving report and the invoice are
Finished Goods 5,254 00
used to record the receipt of the
merchandise and to control the payment.
7 Accounts Receivable 7,860 00
Sales Revenue 7,860 00

7. The job 5574 were sold at $


7,860.
Gunarsa 27
Rayburn Company
Johnson Leathergoods

88 Cost
Overhead-Under Applied
Of Goods Sold 75 00
2,245 00
The receiving report and the invoice are
Overhead Applied 13,200
340 00
used to record the receipt of the
Overhead Control 15,445 00
415 00
merchandise and to control the payment.

8. Underapplied overhead was closed to cost of goods


sold.

Gunarsa 28
Through the Accounts

Rayburn Company
Gunarsa 29
RayburnKE
Company
$6,000
FOH
5574=2,510
5575=24,070
CONTROL 5576=4,420

Materials Work in Process


(0) 100.000 (2) 37,000 (2) 31,000 (6) 62,180
(3) 27,000
(1) 25,000
(4) 13,200
Wages
(*) 31,000 (3) 27,000
Finished Goods
(6) 62,180 (7) 5,254
Overhead Applied
(4) 13,200
Gunarsa 30
Rayburn Company
Overhead Control Cost of Goods Sold
(2) 6,000 (7) 5,254
(3) 4,000 (8) 15,445 (8) 2,245
(5) 5,445
Overhead Applied
(8) 13,200 (4) 13,200

(8) Underapplied overhead closed to COGS

Gunarsa 31
The End

Gunarsa 32