2-Harga Pokok Produksi

8/10/2019 2-Harga Pokok Produksi

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AKUNTANSI BIAYA

MODUL 2

PERHITUNGAN HARGA POKOK PRODUKSI

Oleh

Ir. Betrianis, MSi

Dearte!en Te"ni" In#$stri

%a"$ltas Te"ni" Uni&ersitas In#'nesia

DEPOK

2(()


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Setelah !e!ela*ari $nit ini !ahasis+a !a!$

Me!aha!i !ana*e!en a"$ntin- #an inan/ial a"$ntin-

Men-el'!'""an 0ia1a r'#$"siMen-hit$n- har-a '"'" r'#$"si

Me!0$at la'ran Har-a P'"'" Pr'#$"si

M'#$l #i!$lai #en-an en-ertian !ana*e!en a"$ntin- #an inansial a"$ntin-.

Selan*$tn1a #ier"enal"an "el'!'" 0ia1a r'#$"si #an erhit$n-an har-a

'"'" r'#$"si. Dan tera"hir en1$s$nan la'ran har-a '"'" r'#$"si

TU2UAN PEMBELA2ARAN

RINGKASAN MODUL


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Mana-erial A//'$ntin- an#%inan/ial A//'$ntin-

ManagerialManagerialaccounting

provides information

for managers insideinsidean

organization whodirect and control

its operations.

FinancialFinancialaccounting

provides information

to stockholders,

creditors and otherswho are outsideoutside

the organization.


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Per0an#in-an MANAGERIAL#an %INAN3IAL A33OUNTING


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Activities include:

Explaining manufacturing and nonmanufacturing costsand 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 andstandard costs

Accumulating and presenting relevant data formanagement decision maing

MANAGERIAL A33OUNTING


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4'r" ' Mana-e!ent

Planning

Controlling

Directing and

Motivating


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Plannin- an# 3'ntr'l 31/le

Decision

Making

Formulating long-

and short-term plans

(Planning)

Measuring

performance

(Controlling)

Implementing

plans (Directing

and Motivating)

Comparing actual

to planned

performance

(Controlling)

Begin


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PLANNING

Planning re!uires management to" #oo ahead

Establish objectivesAdd value to the business under its control

$as measured by company%s stoc price orits potential selling price&


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Directing and 'otivating re!uiresmanagement to"

Coordinate a company%s activities (mplement planned objectives

)elect and train employees

Prepare organization charts

DIRE3TING AND MOTI5ATING


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3ONTROLLING

Controlling re!uires management to"

*eep the firm%s activities on trac

Determine whether planned goals arebeing met

Decide what changes are needed if goals

are not met


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MANAGERIAL 3OST 3ON3EPTS

Mana*er !e!erl$"an in'r!asi !en-enai0ia1a seerti

Bia1a aa sa*a 1an- #i"el$ar"an #ala!!e!0$at r'#$" ata$ !en-hasil"an *asa 6

i"a &'l$!e r'#$"si !en$r$n, a"an"ah 0ia1a!en$r$n $la 6

Aa"ah #a!a" 't'!atisasi terha#a t'tal0ia1a 6

Ba-ai!ana /ara alin- 0ai" !en-en#ali"an

0ia1a70ia1a 6


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8 Manufaktur : A"ti&itas #an r'ses 1an-!en-"'n&ersi"an 0ahan 0a"$ !en*a#i0aran- 9Activities and processes that convertraw materials into finished goods).

8 Biaya Produksi (Manufacturing Costs) :: Bahan 0a"$ lan-s$n- 9Dire/t !aterials;: B$r$h lan-s$n- 9Dire/t la0'r;: O&erhea# Pa0ri" 9Man$.a/t$rin- '&erhea#;

MANAGERIAL 3OST 3ON3EPTS


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Pen-el'!'"an Bia1a Pr'#$"si


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MANU%A3TURING 3OSTSDIRE3T MATERIALS

Materials

Ra+ !aterials8 The 0asi/ !aterials an# arts that are $se# in

the !an$a/t$rin- r'/ess

8 Ra+ !aterials h1si/all1 an# #ire/tl1 ass'/iate#+ith the inishe# r'#$/t are /alle# #ire/t!aterials


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INDIRE3T MATERIALS

' In#ire/t Materials are ra+ !aterials +hi/h/ann't 0e easil1 ass'/iate# +ith the inishe#

r'#$/t. 8 N't h1si/all1 art ' the inishe# r'#$/t

8 3ann't 0e tra/e# 0e/a$se their h1si/al ass'/iati'n +ith

the inishe# r'#$/t is t'' s!all in ter!s ' /'st

' A//'$nte# 'r as art ' Man$a/t$rin-O&erhea#


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LABOR

FactoryLaor

8 Dire/t La0'r The +'r" ' a/t'r1 e!l'1ees +hi/h ish1si/all1 an# #ire/tl1 ass'/iate# +ith /'n&ertin- ra+!aterials int' inishe# -''#s.

8 In#ire/t La0'r E'rts +hi/h ha&e n' h1si/alass'/iati'n +ith the inishe# r'#$/t 'r it


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MANUFACTURN! "#$R%$A&

3'nsists ' /'sts that are in#ire/tl1 ass'/iate#+ith !an$a/t$rin- the inishe# r'#$/t.

In/l$#es In#ire/t !aterials8 In#ire/t la0'r8 Dere/iati'n 'n a/t'r1 0$il#in-s an# !a/hines8 Ins$ran/e, ta=es, !aintenan/e 'n a/t'r1 a/ilities

Manufacturing

!verhead


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PR"&UCT C"'T'5ERSUS

P$R"& C"'T'Pr'#$/t /'sts

8 in/l$#e ea/h ' the !an$a/t$rin- /'st

ele!ents 9#ire/t !aterials, #ire/t la0'r, an#!an$a/t$rin- '&erhea#;

8 are a ne/essar1 an# inte-ral art ' r'#$/in-the inishe# r'#$/t

8 are re/'r#e# as in&ent'r1 an# n't e=ense# t'/'st ' -''#s s'l# $ntil the ti!e ' sale


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Period costs: are i#entiia0le +ith a se/ii/ ti!e eri'#

are n'n!an$a/t$rin- /'sts

are n't in/l$#e# in in&ent'r1

in/l$#e sellin- an# a#!inistrati&e e=enses

are #e#$/te# r'! re&en$es in the eri'# in/$rre#

PR"&UCT C"'T'5ERSUS

P$R"& C"'T'


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PRODUCT VERSUS

PERIOD COSTS

Product Costs

Direct Materials

Direct Laor

Manufacturing

!verhead

Period Costs

"elling #$penses

%dministrative

#$penses

&ManufacturingCosts

&'onmanufacturing

Costs

Prime Costs

Conversion

Costs


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COST OF GOODS

MANUFACTURED

F!ML%

*-+otal Costof,or in Process

#nding ,or

in Process

Inventory

Cost of .oods

Manufactured

/eginning

,or in

Process

Inventory

0 *+otal Current

Manufacturing

Costs

+otal Cost of

,or in

Process


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Perusahaan Dagang (Merchandiser)

Persd. Barang Dagangan

Manufaktur/Industri (Manufacturer)

Ada 3 kategori Persediaan :

Persediaan Barang Jadi (Finished Goods Inventory)

Persediaan Barang jadi (Work in Process Inventory)

Persediaan Bahan Baku (aw Materials Inventory)

Persediaan Perusahaan Dagang

dan Manufaktur

CURRENT ASSETS SECTIONS OF


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MERCHANDISING AND

MANUFACTURINGBALANCE SHEETS



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MERCHANDISINGAND

MANUFACTURINGBALANCE SHEETS

COST OF GOODS


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COST OF GOODS

MANUFACTURED

SCHEDULE

he !ost of

"oods

Manufa#tured

$#hedu%e& as

sho'n on the

right is an

interna%

finan#ia%

s#hedu%e thatsho's ea#h of

the #ost

e%eents.

COMPUTATION OF TOTAL


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COMPUTATIONOF TOTAL

MANUFACTURING COSTS

ota% anufa#turing #osts are the su of the rodu#t #osts &dire#t ateria%s* dire#t %a+or* and anufa#turing o,erhead#osts.

-orthridge !oan rodu#es 0*000 re1hung 'ooden doors the

first ear. he tota% anufa#turing #osts are:

ManufacturingCost 'umer and Item Cost

/. Materia% #ost (2/0 /0*000) 2 /00*000

4. 5a+or #ost (26 /0*000) 60*000

3. Dere#iation on ne' e7uient 48*0009. Proert ta:es ;*000


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PENGERTIAN HARGA POKOK PRODUKSI

Har-a P'"'" Pr'#$"si ,

Bia1a70ia1a 1an- #i"el$ar"an $nt$" !en-hasil"an r'#$" 1an- ter*$al

#an ter*a#i #i#ala! a0ri"

Persa!aan Har-a P'"'" r'#$"si ,

Perse#iaan A+al Baran- Seten-ah 2a#i > Bahan Mentah 1an- #ia"ai >

Bia1a B$r$h Lan-s$n- > Bia1a U!$! Pa0ri" 9O&erhea# ;: Perse#iaan

A"hir Baran- seten-ah *a#i

Bahan Mentah Yan- Dia"ai ,

Perse#iaan A+al > Pe!0elian : Perse#iaan A"hir


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LAPORAN HARGA POKOK PRODUKSI

PT EMPAT BERSAUDARAHARGA POKOK PRODUKSI

PER ?@ DESEMBER 2((@

9Dl! $ta R$iah;

UMLAH BIAYA PRODUKSI ===

Perse#iaan A+al Baran- seten-ah *a#i === 9>;$!lah ===

Perse#iaan A"hir Baran- seten-ah *a#i === 97;

HARGA POKOK PRODUKSI


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PT. EMPAT BERSAUDARAPerhit$n-an Har-a P'"'" Pr'#$"si

Peri'#e @ an$ari SD ?@ Dese!0er 2((2Dala! $taan R$iah

BA%ANPerse#iaan a+al 9@ an$ari 2((2;...C2Pe!0elian.........C @F

Ret$r....................2P't.e!0elian.. 9>;

$!lah.............. ) 97;Pe!0elian Bersih..........@2Pen-an-"$tan.................2 9>;$!lah..................C @ 9>;$!lah Bahan Yan- Terse#ia.. @FPerse#iaan A"hir..C @F 97;Biaya Baan ang Ter*akai........... +,-

UPA% BURU% .AN!'UN!//////0 +12

BAA UMUM PABR3Uah Pe"er*a Ta" Lan-s$n-C ..?(Listri", Air, Dll................. ...)Pe!eliharaan Mesin.... ..........@Pen1$s$tan............. ...........@F

As$ransi.................... . 2S$lies Pa0ri".... ...............@F 9>;$!lah Bia1a U!$! Pa0ri"... FF 9>;

4u5la Biaya Produksi//////// 6--

Persediaan A7al Barang +82 4adi 66 (9)

4u5la/////////////////////////////666Persed/ Akir Barang +82 4adi 26 ()

%AR!A P"3"3 PR"&U3'//// 62-


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SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. BAROKAH !e!$n1ai #ata 0ia1a r'#$"si se0a-ai 0eri"$t B$lan an$ari

Perse#iaan a+al 0ahan R. 2)(.(((,7

Pe!0elian R. 2.(((.(((,7

Perse#iaan a"hir 0ahan R. @)(.(((,7

Uah 0$r$h lan-s$n- [email protected]((.(((,7

Uah 0$r$h ta" lan-s$n- R. ((.(((,7

Pen1$s$tan -e#.!esin R. 2((.(((,7Bia1a listri" air R. )((.(((,7

Pr'#$"si *a#i 0$lan an$ari @(( $nit 1an- !er$a"an *$!lah r'#$"si sela!a 0$lan an$ari.

B$lan %e0r$ari

Pe!0elian 0ahan R. ?.2((.(((,7

Pers#. A"hir 0ahan R. )(.(((,7

Uah 0$r$h lan-s$n- R. @.((.(((,7

Bia1a $!$! a0ri" R. 2.2((.(((,7

Pr'#$" *a#i 0$lan %e0. @2 $nit.

HITUNGLAH HARGA POKOK PRODUKSIUNIT BLN ANUARI DAN %EBRUARI J


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PT. Ma*$ Ter$s !e!$n1ai #ata 0ia1a r'#$"si 9#l! $ta R$iah ; se0a-ai 0eri"$t

KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

A//'$nts ?@ Dese!0er

2((( 2((@Bahan Ba"$ lan-s$n- R.@ R. 2,)(

Baran- seten-ah *a#i R.@, R. ?(,Pe!0elian BBL R. @((,((Uah 0$r$h lan-s$n- R. ,?Uah 0$r$h ta" lan-s$n- R. @@,((Pen1$s$tan -e#.!esin R. 2,((

Bia1a listri" air R. 2(,((Perlen-a"aan a0ri" R. ,(Pe!eliharaan R. @2,((

HITUNGLAH HARGA POKOK PRODUKSI PT MAU TERUS PER ?@ DES 2((@


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PT. Ter$s Ma*$ 0er-era" #i0i#an- te"stil #an !e!$n1aii #ata 0ia1a r'#$"si 9#l! $ta R$iah ;se0a-ai 0eri"$t

KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

A//'$nts ?@ Dese!0er

2((( 2((@

Bahan Ba"$ lan-s$n- R. 2 R. @FBaran- seten-ah *a#i R. R. 2Pe!0elian BBL R. @2,((Pen-an-"$tan R. 2 ,((Uah 0$r$h lan-s$n- R. @?2,((

Uah 0$r$h ta" lan-s$n- R. (,((Pen1$s$tan -e#.!esin R. @F,((Bia1a listri" air R. @,((As$ransi R. 2,((Pe!eliharaan R. @,((

HITUNGLAH HARGA POKOK PRODUKSI PT TERUS MAU PER ?@ DES 2((@

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