Costing in Production Processes
Explore job order costing, process costing, and overhead costing in production processes. Learn about cost calculation, accounting for materials, labor, and overheads, and the recording cycle. Discover how goods are stored in warehouses once production is complete.
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Presentation Transcript
TIPE PRODUKSI Job Order Costing By order Process Costing Continuos
JOB ORDER COSTING Perhitungan biaya produksi untuk setiap pesanan Biaya produksi yang diperhitungkan meliputi biaya bahan baku, biaya TK langsung dan biaya overhead yang diserap oleh setiap pesanan Catatan biaya pada umumnya dilakukan pada kartu pesanan (Job Cost Sheet)
SIKLUS PENCATATAN JOC Factory: Direct Materials Direct Labor Factory Overhead Warehouse Finished Goods Customer CGS Harga Pokok Penjualan CGM Harga Pokok Produksi WiP Sales Price Harga Jual Barang Dalam Proses
AKUNTANSI BIAYA BAHAN Transaksi Pembelian bahan Jurnal Materials Accounts Payable Jumlah xxx - - xxx Pemakaian bahan Direct materials Indirect materials Work in Process Factory Overhead Control Materials xxx - Xxx - - xxx
AKUNTANSI TENAGA KERJA Transaksi Saat biaya TK terjadi Jurnal Payroll Accrued Payroll Jumlah xxx - - xxx Saat pembayaran Accrued Payroll Cash xxx - - xxx Saat pendistribusian BTKL BTK-TL Work-in-Process Factory Overhead Control Administrative Salaries Marketing Salaries Payroll xxx - xxx - xxx - xxx - - xxx
AKUNTANSI BIAYA OVERHEAD PABRIK Transaksi Jurnal Jumlah Estimated Factory Overhead Applied Work-in-process Applied Factory Overhead xxx - - xxx Actual Factory Overhead Incurred Factory Overhead Control Acm. Depr. of Equipment Prepaid insurance Cash xxx - - xxx - xxx - xxx Closed Applied Factory Overhead Applied Factory Overhead Factory Overhead Control xxx - - xxx Underapplied Factory (D) Overhead (AFO < FOC) Underapplied Overhead Factory Overhead Control Cost of Goods Sold Underapplied Overhead xxx - - xxx xxx - - xxx Overapplied Factory (Cr) Overhead (AFO>FOC) Factory Overhead Control Overapplied Overhead Overapplied Overhead Cost of Goods Sold xxx - - xxx xxx - - xxx
PENYIMPANAN BARANG KE GUDANG Ketika proses produksi telah selesai (semua sumberdaya telah diserap 100%) maka barang dikirim ke gudang barang jadi muncul Cost of Goods Manufactured (Harga Pokok Produksi). Jurnal yang diperlukan untuk mencatat proses penyimpanan ke gudang barang jadi: Finished Goods Work-in-process xxx - - xxx
PENYERAHAN BARANG KE KONSUMEN Saat terjadi penjualan, barang akan dikeluarkan dari gudang barang jadi dan diserahkan kepada konsumen Cost of Goods Sold (Harga Pokok Penjualan) Jurnal yang digunakan untuk mencatat proses penyerahan barang dan penagihan kepada konsumen adalah: Cost of Goods Sold Finished Goods Accounts Receivable Sales xxx - xxx - - xxx - xxx Jurnal dicatat dengan metode apa ya?
CONTOH KASUS MERDEKA Company had the following inventories on October 1: Materials Work in Process Finished Goods Work in process account controls three jobs: Materials Labor Applied Factory Overhead The following transactions and other data have been made available for October,2019: a.Materials purchased :$3,000 at term n/30 b.Materials used: direct materials $7,500, indirect materials $2,000. The direct materials was distributed: $3,000 to Job 301; $2,500 to Job 302 and $2,000 to Job 303. c.Payroll of $ 8,000 was accrued in October, 2015. The Payroll allocated 20% Indirect Labor, 30% Direct Labor, 40% Sales Salaries and 10% Administrative Salaries. The direct labor cost was distributed 50% to Job 301, 30% to Job 302 and 20% to Job 303. d.Vouchers recorded for factory overhead costs incurred $ 12,500. The amount included $ 5,000 for depreciation of equipment, $ 4,500 for expired rent on the factory building, $3,000 for repairs and maintenance factory. e.Factory overhead was applied to production at a rate 120% of the direct labor cost (based on the labor cost on October) f.Jobs 301 and 302 was completed and transferred to the Finish Goods Warehouse. g.Job 301 were shipped and billed at gross profit of 50% of the Cost of Goods Sold. Required: prepare the general journal entries $ 6,000 9,250 11,500 (Job 300) Job 301 Job 302 500 1,000 1,250 2,750 Job 303 500 750 1,250 2,500 $ 1,000 1,250 1,750 $ 4,000
JAWABAN a. Materials purchased :$3,000 at term n/30 materials accounts payable 3,000 3,000 b. Materials used: direct materials $7,500, indirect materials $2,000. The direct materials was distributed: $3,000 to Job 301; $2,500 to Job 302 and $2,000 to Job 303. work-in-process factory overhead control materials 7,500 2,000 job 301 3,000 job 302 2,500 job 303 2,000 7,500 9,500
c. Payroll of $ 8,000 was accrued in October, 2015. The Payroll allocated 20% Indirect Labor, 30% Direct Labor, 40% Sales Salaries and 10% Administrative Salaries. The direct labor cost was distributed 50% to Job 301, 30% to Job 302 and 20% to Job 303 payroll accrued payroll 8,000 8,000 work-in-process factory overhead control sales salaries administrative salaries payroll 2,400 1,600 3,200 800 job 301 job 302 job 303 1,200 720 480 2,400 8,000
d. Vouchers recorded for factory overhead costs incurred $ 12,500. The amount included $ 5,000 for depreciation of equipment, $ 4,500 for expired rent on the factory building, $3,000 for repairs and maintenance factory. Factory Overhead Control Acm. Deprc. of Equipment Prepaid Rent Cash $12,500 - - - - $5,000 $4,500 $3,000
e. Factory overhead was applied to production at a rate 120% of the direct labor cost (based on the labor cost on October) Work in Process Applied Factory Overhead $2,880 - - $2,880 Job 301 : $1,200 x 120% = $1,440 Job 302 : $ 720 x 120% = $ 864 Job 303 : $ 480 x 120% = $ 576 $2,880
f. Jobs 301 and 302 was completed and transferred to the Finish Goods Warehouse. finished goods work-in-process 16,474 16,474 WiPb M 3,000 2,500 L O CGM 9,640 6,834 16,474 job 301 4,000 job 302 2,750 1,200 720 1,440 864
g. Job 300 & 301were shipped and billed at gross profit of 50% of the Cost of Goods Sold. cost of goods sold finished goods 21,140 job 300 job 301 11,500 9,640 21,140 21,140 accounts receivable sales 31,710 31,710 21,140 x 150%
CONTOH JOB COST SHEET MERDEKA COMPANY Jl. Merdeka Raya 17 Semarang For Specification : Grade #12 Quantity : Mr. Hanaka Job Order No. Date Ordered Date Completed : : : 301 15-Sep 25-Oct : 1 Direct materials Date 20-Sep 5-Oct Amount $ $ Total $ $ $ Total $ $ $ $ Total $ $ $ $ 1,000 3,000 1,000 3,000 4,000 Direct Labor Date 20-Sep 25-Sep 5-Oct Hours Amount 1 $ 4 $ 5 $ 250 1,000 1,200 250 1,000 1,200 2,450 Overhead Date 20-Sep 25-Sep 5-Oct Hours Amount 1 $ 4 $ 5 $ 750 1,000 1,440 750 1,000 1,440 3,190 Direct materials Direct Labor Overhead Total Cost Selling Price Downpayment Accounts Receivable $ $ $ $ $ 4,000 2,450 3,190 9,640 14,460 0 $ 14,460
