Escolar Documentos
Profissional Documentos
Cultura Documentos
Continued
4
Langkah-langkah dalam pengalokasian biaya departmen
penunjang ke departmen produksi
5
Tujuan Umum Alokasi Biaya
7
Alokasi Joint Cost
8
Ada beberapa Metode Mengalokasikan Joint Cost, yaitu :
1 Production of 400 Series rectifiers was running at about 20 batches per year.
2 Allocated to 400 Series rectifiers based on direct labor cost.
ACCONTING-MASALAH JOINT COST
0.40
401 401 100,000 90,000 (10,000) 90,000 36,000
0.40
404 401 10,000 4,000
0.60
402 402 140,000 120,000 (20,000) 120,000 72,000
0.60
404 402 10,000 6,000
0.60
405 402 10,000 6,000
0.70
403 403 100,000 90,000 (10,000) 90,000 63,000
0.70
405 403 10,000 7,000
0.80
404 404 40,000 60,000 20,000 40,000 32,000
1.00
405 405 20,000 40,000 20,000 20,000 20,000
Sales
Annual Sales Percentage Cost Cost per
Product price per
Production Value of sales value allocation unit
unit
401 90,000 $0.40 $ 36,000 13.90% $ 27,799.23 0.31
402 120,000 $0.60 $ 72,000 27.80% $ 55,598.46 0.46
403 90,000 $0.70 $ 63,000 24.32% $ 48,648.65 0.54
404 60,000 $0.80 $ 48,000 18.53% $ 37,065.64 0.62
405 40,000 $1.00 $ 40,000 15.44% $ 30,888.03 0.77
$ 259,000 $ 200,000.00
Cost Profit
Method Order Price per Unit Revenue perUnit Total Cost (Loss)