Akumulasi%20Harga%20Pokok%20Penuh%20Berdasarkan%20Pesanan%20(Job-Order%20Costing)

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Akumulasi Harga Pokok Penuh Berdasarkan Pesanan
(Job-Order Costing)
Pertemuan 3
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Pengertian

• Job Order Costing adalah menentukan harga pokok
  produksi per unit dengan cara mengumpulkan semua
  biaya produksi untuk setiap pesanan
• Power Point berikutnya dapat dilihat dan
  dipelajari..

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Types of Costing Systems Used to Determine
Product Costs
ProcessCosting
Job-orderCosting
Chapter 4

• Many different products are produced each
  period.
• Products are manufactured to order.
• Cost are traced or allocated to jobs.
• Cost records must be maintained for each
  distinct product or job.

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Types of Costing Systems Used to Determine
Product Costs
ProcessCosting
Job-orderCosting

• Typical job order cost applications
• Special-order printing
• Building construction
• Also used in the service industry
• Hospitals
• Law firms

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Job-Order Costing
Manufacturingoverhead (OH) Applied to eachjob
using apredeterminedrate
The Job
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Sequence of Events in a Job-Order Costing System
Receive orders from customers
Begin production
Schedulejobs
Ordermaterials
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Sequence of Events in a Job-Order Costing System
Charge direct material and direct labor costs to
each job as work is performed.
Direct Materials
Job No. 1
Direct Labor
Job No. 2
Manufacturing Overhead
Job No. 3
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Sequence of Events in a Job-Order Costing System
Direct Materials
Apply overhead to each job using a predeter-mined
rate.
Job No. 1
Direct Labor
Job No. 2
Manufacturing Overhead
Job No. 3
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Job-Order Cost Accounting
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Job-Order Cost Accounting
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Materials Requisition Form
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Materials Requisition Form
Cost of material is charged to job A-143.
Type, quantity, and total cost of material
charged to job A-143.
Will E. Delite
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Job-Order Cost Accounting
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Job-Order Cost Accounting
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Employee Time Ticket
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Job-Order Cost Accounting
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Job-Order Cost Accounting
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Job-Order Cost Accounting
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Application of Manufacturing Overhead

• The predetermined overhead rate (POHR) used to
  apply overhead to jobs is determined before the
  period begins.

Ideally, the allocation base is a cost driver
that causes overhead.
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Application of Manufacturing Overhead
Based on estimates, and determined before the
period begins.
Actual amount of the allocation base such as
units produced, direct labor hours, or machine
hours incurred during the period.
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Application of Manufacturing Overhead
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The Need for a Predetermined Manufacturing
Overhead Rate (POR). Pembebanan Overhead di Muka

• Using a predetermined rate makes itpossible to
  estimate total job costs sooner.
• Actual overhead for the period is notknown until
  the end of the period.

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Overhead Application Example

• PearCo applies overhead based on direct labor
  hours. Total estimated overhead for the year is
  640,000. Total estimated labor cost is
  1,400,000 and total estimated labor hours are
  160,000.What is PearCos predetermined overhead
  rate per hour?

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Overhead Application Example
POHR 4.00 per DLH
For each direct labor hour worked on a job, 4.00
of factory overhead will be applied to the job.
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Overhead Application Example
What amount of overhead willPearCo apply to Job
X-32?
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Overhead Application Example
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Overhead Application Example
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Job-Order CostingDocument Flow Summary
Materials usedmay be eitherdirect orindirect.
Job Cost Sheets
MaterialsRequisition
Manufacturing Overhead Account
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Job-Order CostingDocument Flow Summary
An employeestime may be eitherdirect or
indirect.
Job Cost Sheets
Employee Time Ticket
Manufacturing Overhead Account
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Job-Order CostingDocument Flow Summary
EmployeeTime Ticket
Manufacturing Overhead Account
OtherActual OHCharges
Job Cost Sheets
MaterialsRequisition
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Job-Order System Cost Flows
Raw Materials
Work in Process(Job Cost Sheet)

• Direct Materials

• Material
• Purchases

• Direct Materials

• Indirect Materials

Mfg. Overhead
Actual
Applied

• Indirect Materials

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Job-Order System Cost Flows
Work in Process(Job Cost Sheet)
Salaries and Wages Payable

• Direct Labor

• Direct Materials

• IndirectLabor

• Direct Labor

• Overhead Applied

Mfg. Overhead
Actual
Applied
If actual and applied manufacturing overheadare
not equal, a year-end adjustment is required.

• OverheadApplied to Work inProcess

• Indirect Materials

• IndirectLabor

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Job-Order System Cost Flows
Work in Process(Job Cost Sheet)
Finished Goods

• Cost ofGoodsMfd.

• Cost ofGoodsSold

• Direct Materials

• Cost ofGoodsMfd.

• Direct Labor

• Overhead Applied

Cost of Goods Sold

• Cost ofGoodsSold

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Overhead Application Example

• PearCos actual overhead for the year was
  650,000 for a total of 170,000 direct labor
  hours.
• How much total overhead was applied to PearCos
  jobs during the year? Use PearCos predetermined
  overhead rate of 4.00 per direct labor hour.

SOLUTION Applied Overhead POHR Actual
Direct Labor Hours Applied Overhead 4.00 per
DLH 170,000 DLH 680,000
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Overapplied and Underapplied Manufacturing
Overhead
30,000may be allocatedto these accounts.
OR
Work inProcess
FinishedGoods
Cost of Goods Sold
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Overapplied and Underapplied Manufacturing
Overhead
PearCosMfg. Overhead
PearCos Costof Goods Sold
Unadjusted Balance
Actualoverheadcosts 650,000
OverheadAppliedto jobs 680,000
30,000
30,000
AdjustedBalance
30,000 overapplied
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Overapplied and Underapplied Manufacturing
Overhead - Summary
PearCos Method
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Quick Check ?

• Tiger, Inc. had actual manufacturing overhead
  costs of 1,210,000 and a predetermined overhead
  rate of 4.00 per machine hour. Tiger, Inc.
  worked 290,000 machine hours during the period.
  Tigers manufacturing overhead is
• a. 50,000 overapplied.b. 50,000
  underapplied.c. 60,000 overapplied.d.
  60,000 underapplied.

Overhead Applied 4.00 per hour 290,000
hours 1,160,000 Underapplied Overhead
1,210,000 - 1,160,000 50,000
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The Predetermined Overhead Rate Capacity
(Pembebanan Overhead di Muka)
Appendix 3a
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Basing the rate on capacityPertemuan 3 selesai
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Basing the rate on expected volume (Pertemuan 3
selesai)