Read AKUNTANSI BIAYA text version

MODUL 2 PERHITUNGAN HARGA POKOK PRODUKSI

AKUNTANSI BIAYA

Oleh Ir. Betrianis, MSi

Departemen Teknik Industri Fakultas Teknik Universitas Indonesia DEPOK 2006

TUJUAN PEMBELAJARAN

Setelah mempelajari unit ini mahasiswa mampu : M emahami manajemen akunting dan financial akunting M engelompokkan biaya produksi M enghitung harga pokok produksi M embuat laporan Harga Pokok Produksi

RINGKASAN MODUL

M odul dimulai dengan pengertian manajemen akunting dan finansial akunting. Selanjutnya diperkenalkan kelompok biaya produksi dan perhitungan harga pokok produksi. Dan terakhir penyusunan laporan harga pokok produksi

Managerial Accounting and Financial Accounting

Managerial accounting provides information for managers inside an organization who direct and control its operations. Financial accounting provides information to stockholders, creditors and others who are outside the organization.

Perbandingan MANAGERIAL dan FINANCIAL ACCOUNTING

MANAGERIAL ACCOUNTING Activities include:

Explaining manufacturing and nonmanufacturing costs and how they are reported in the financial statements Computing the cost of providing a service or manufacturing a product Determining the behavior of costs and expenses as activity levels change Analyzing cost-volume profit relationships within a company Assisting management in profit planning and budgeting Providing a basis for controlling costs and expenses by comparing actual results with planned objectives and standard costs Accumulating and presenting relevant data for management decision making

Work of Management

Planning Directing and Motivating

Controlling

Planning and Control Cycle

Formulating longand short-term plans (Planning) Comparing actual to planned performance (Controlling)

Begin

Decision Making

Implementing plans (Directing and Motivating)

Measuring performance (Controlling)

PLANNING

Planning requires management to:

Look ahead Establish objectives Add value to the business under its control (as measured by company's stock price or its potential selling price)

DIRECTING AND MOTIVATING

Directing and Motivating requires management to: Coordinate a company's activities Implement planned objectives Select and train employees Prepare organization charts

CONTROLLING

Controlling requires management to: Keep the firm's activities on track Determine whether planned goals are being met Decide what changes are needed if goals are not met

MANAGERIAL COST CONCEPTS

Manajer memerlukan informasi mengenai biaya seperti : Biaya apa saja yang dikeluarkan dalam membuat produk atau menghasilkan jasa ? Jika volume produksi menurun, akankah biaya menurun pula ? Apakah dampak otomatisasi terhadap total biaya ? Bagaimana cara paling baik mengendalikan biaya-biaya ?

MANAGERIAL COST CONCEPTS

·

·

Manufaktur : Aktivitas dan proses yang mengkonversikan bahan baku menjadi barang (Activities and processes that convert raw materials into finished goods). Biaya Produksi (Manufacturing Costs) :

­ ­ ­

Bahan baku langsung (Direct materials) Buruh langsung (Direct labor) Overhead Pabrik (Manufacturing overhead)

Pengelompokan Biaya Produksi

MANUFACTURING COSTS DIRECT MATERIALS Raw materials

· ·

The basic materials and parts that are used in the manufacturing process Raw materials physically and directly associated with the finished product are called direct materials

Materials

INDIRECT MATERIALS

o Indirect Materials are raw materials which cannot be easily associated with the finished product.

· ·

Not physically part of the finished product Cannot be traced because their physical association with the finished product is too small in terms of cost

o

Accounted for as part of Manufacturing Overhead

LABOR

·

·

·

Direct Labor: The work of factory employees which is physically and directly associated with converting raw materials into finished goods. Indirect Labor: Efforts which have no physical association with the finished product or it's impractical to trace the costs. Indirect Labor: Classified as Manufacturing Overhead

Factory Labor

MANUFACTURING OVERHEAD

Consists of costs that are indirectly associated with manufacturing the finished product. Includes:

· Indirect labor · Depreciation on factory buildings and machines · Insurance, taxes, maintenance on factory facilities

· Indirect materials

Manufacturing Overhead

PRODUCT COSTS VERSUS PERIOD COSTS

Product costs:

·

· ·

include each of the manufacturing cost elements (direct materials, direct labor, and manufacturing overhead) are a necessary and integral part of producing the finished product are recorded as inventory and not expensed to cost of goods sold until the time of sale

PRODUCT COSTS VERSUS PERIOD COSTS

Period costs:

are identifiable with a specific time period are nonmanufacturing costs are not included in inventory include selling and administrative expenses are deducted from revenues in the period incurred

PRODUCT VERSUS PERIOD COSTS

Product Costs

Manufacturing Costs

{

{

Direct Materials Direct Labor Manufacturing Overhead Period Costs Selling Expenses Administrative Expenses

Prime Costs Conversion Costs

Nonmanufacturing Costs

COST OF GOODS MANUFACTURED

FORMULA

Beginning Work in Process Inventory

+

Total Current Manufacturing Costs

=

Total Cost of Work in Process

Total Cost of Work in Process

-

Ending Work in Process Inventory

=

Cost of Goods Manufactured

Persediaan Perusahaan Dagang dan Manufaktur Perusahaan Dagang (Merchandiser)

Persd. Barang Dagangan Ada 3 kategori Persediaan :

· Persediaan Barang Jadi (Finished Goods Inventory) · Persediaan Barang ½ jadi (Work in Process Inventory) · Persediaan Bahan Baku (Raw Materials Inventory)

Manufaktur/Industri (Manufacturer)

CURRENT ASSETS SECTIONS OF MERCHANDISING AND MANUFACTURING BALANCE SHEETS

CURRENT ASSETS SECTIONS OF MERCHANDISING AND MANUFACTURING BALANCE SHEETS

COST OF GOODS MANUFACTURED SCHEDULE

The Cost of Goods Manufactured Schedule ­ as shown on the right is an internal financial schedule that shows each of the cost elements.

COMPUTATION OF TOTAL MANUFACTURING COSTS

Total manufacturing costs are the sum of the product costs ­ direct materials, direct labor, and manufacturing overhead costs. Northridge Company produces 10,000 pre-hung wooden doors the first year. The total manufacturing costs are:

Cost Number and Item 1. Material cost ($10 X 10,000) 2. Labor cost ($8 X 10,000) 3. Depreciation on new equipment 4. Property taxes 7. Maintenance salaries 8. Salary of plant manager Total manufacturing costs

Manufacturing Cost $ 100,000 80,000 25,000 6,000 28,000 70,000 $ 309,000

PENGERTIAN HARGA POKOK PRODUKSI

Harga Pokok Produksi : Biaya-biaya yang dikeluarkan untuk menghasilkan produk yang terjual dan terjadi didalam pabrik Persamaan Harga Pokok produksi : Persediaan Awal Barang Setengah Jadi + Bahan Mentah yang dipakai + Biaya Buruh Langsung + Biaya Umum Pabrik (Overhead ) ­ Persediaan Akhir Barang setengah jadi Bahan Mentah Yang Dipakai : Persediaan Awal + Pembelian ­ Persediaan Akhir

LAPORAN HARGA POKOK PRODUKSI

PT EMPAT BERSAUDARA HARGA POKOK PRODUKSI PER 31 DESEMBER 2001 (Dlm Juta Rupiah) JUMLAH BIAYA PRODUKSI Persediaan Awal Barang setengah jadi Jumlah Persediaan Akhir Barang setengah jadi HARGA POKOK PRODUKSI xxx xxx (+) xxx xxx (-) XXX

PT. EMPAT BERSAUDARA Perhitungan Harga Pokok Produksi Periode 1 Januari S/D 31 Desember 2002 Dalam Jutaan Rupiah

BAHAN Persediaan awal (1 Januari 2002)......24 Pembelian............ 178 BIAYA UMUM PABRIK Upah Pekerja Tak Langsung... ..30 Listrik, Air, Dll................. ...6 Pemeliharaan Mesin.... ..........14 Penyusutan............. ...........18 Asuransi.................... . 2 Supplies Pabrik.... ...............18 (+) Jumlah Biaya Umum Pabrik... 88 (+) Jumlah Biaya Produksi........ 180 132 400

Pembelian Bersih..........172 Pengangkutan.................2 (+) Jumlah..................... 174 (+) Jumlah Bahan Yang Tersedia.. 198 Persediaan Akhir..... 18 (-) Biaya Bahan Yang Terpakai........... UPAH BURUH LANGSUNG.........

Retur....................2 Pot.pembelian.. 4 (+) Jumlah..............

6 (-)

Persediaan Awal Barang 1/2 Jadi 44 (+) Jumlah.............................444 Persed. Akhir Barang 1/2 Jadi 24 (-) HARGA POKOK PRODUKSI.... 420

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. BAROKAH mempunyai data biaya produksi sebagai berikut : Bulan Januari : Persediaan awal bahan Rp. 260.000,Pembelian Rp. 2.000.000,Persediaan akhir bahan Rp. 160.000,Upah buruh langsung Rp.1.200.000,Upah buruh tak langsung Rp. 400.000,Penyusutan ged.&mesin Rp. 200.000,Biaya listrik & air Rp. 600.000,Produksi jadi bulan Januari 100 unit yang merupakan jumlah produksi selama bulan Januari. Bulan Februari : Pembelian bahan Rp. 3.200.000,Persd. Akhir bahan Rp. 460.000,Upah buruh langsung Rp. 1.400.000,Biaya umum pabrik Rp. 2.200.000,Produk jadi bulan Feb. 125 unit. HITUNGLAH HARGA POKOK PRODUKSI/UNIT BLN JANUARI DAN FEBRUARI !

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut :

================================================================== Accounts 31 Desember 2000 2001

Bahan Baku langsung Rp.15 Rp. 24,650 Barang setengah jadi Rp.19,5 Rp. 30,45 ============================================================================= Pembelian BBL Rp. 100,00 Upah buruh langsung Rp. 95,35 Upah buruh tak langsung Rp. 11,00 Penyusutan ged.&mesin Rp. 25,00 Biaya listrik & air Rp. 20,00 Perlengakapan pabrik Rp. 4,50 Pemeliharaan Rp. 12,00 HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES 2001

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Terus Maju bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah ) sebagai berikut :

================================================================== Accounts 31 Desember 2000 2001

Bahan Baku langsung Rp. 24 Rp. 18 Barang setengah jadi Rp. 44 Rp. 24 ============================================================================= Pembelian BBL Rp. 172,00 Pengangkutan Rp. 2 ,00 Upah buruh langsung Rp. 132,00 Upah buruh tak langsung Rp. 40,00 Penyusutan ged.&mesin Rp. 18,00 Biaya listrik & air Rp. 14,00 Asuransi Rp. 2,00 Pemeliharaan Rp. 14,00 HITUNGLAH HARGA POKOK PRODUKSI PT TERUS MAJU PER 31 DES 2001

Information

AKUNTANSI BIAYA

32 pages

Report File (DMCA)

Our content is added by our users. We aim to remove reported files within 1 working day. Please use this link to notify us:

Report this file as copyright or inappropriate

406590