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Akumulasi Harga Pokok Penuh Berdasarkan Pesanan
(Job-Order Costing)
Pertemuan 3
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
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..
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Types of Costing Systems Used to Determine Product Costs
ProcessCosting
Job-orderCosting
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.
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.
Chapter 4Chapter 4
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
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
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
Directmaterial
Directmaterial
Direct labor
Direct labor
Manufacturingoverhead (OH)
Applied to eachjob using a
predeterminedrate
Manufacturingoverhead (OH)
Applied to eachjob using a
predeterminedrate
Traced directly to each job
Traced directly
to each job
The JobThe Job
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Sequence of Events in a Job-Order Costing System
Receive orders from customers
Receive orders from customers
Schedulejobs
Schedulejobs
Begin production
Begin production
Ordermaterials
Ordermaterials
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Manufacturing Overhead
Manufacturing Overhead
Job No. 1Job No. 1
Job No. 2Job No. 2
Job No. 3Job No. 3
Charge direct
material and direct labor
costs to each job as
work is performed.
Charge direct
material and direct labor
costs to each job as
work is performed.
Sequence of Events in a Job-Order Costing System
Direct MaterialsDirect Materials
Direct LaborDirect Labor
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Apply overhead to
each job using a
predeter-mined rate.
Apply overhead to
each job using a
predeter-mined rate.
Sequence of Events in a Job-Order Costing System
Direct MaterialsDirect Materials
Direct LaborDirect Labor
Job No. 1Job No. 1
Job No. 2Job No. 2
Job No. 3Job No. 3Manufacturing Overhead
Manufacturing Overhead
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PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01Date Completed
Department B3 Units CompletedItem Wooden cargo crate
Direct Materials Direct Labor Manufacturing OverheadReq. No. Amount Ticket Hours Amount Hours Rate Amount
Cost Summary Units ShippedDirect Materials Date Number BalanceDirect LaborManufacturing OverheadTotal CostUnit Product Cost
Job-Order Cost Accounting
© The McGraw-Hill Companies, Inc., 2003McGraw-Hill/Irwin
Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01Date Completed
Department B3 Units CompletedItem Wooden cargo crate
Direct Materials Direct Labor Manufacturing OverheadReq. No. Amount Ticket Hours Amount Hours Rate Amount
Cost Summary Units ShippedDirect Materials Date Number BalanceDirect LaborManufacturing OverheadTotal CostUnit Product Cost
Let’s see one
A materials requisition form is used to
authorize the use of materials on a job.
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Materials Requisition Form
Will E. Delite
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Materials Requisition Form
Will E. Delite
Type, quantity, and total cost of material charged to job A-143.
Type, quantity, and total cost of material charged to job A-143.
Cost of material is charged to job A-143.
Cost of material is charged to job A-143.
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Job-Order Cost Accounting
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Job-Order Cost Accounting
Workers use time tickets to record the time spent on each
job.
Let’s see one
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Employee Time Ticket
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Job-Order Cost Accounting
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Job-Order Cost Accounting
Apply manufacturing overhead to jobs using a predetermined overhead rate of $4 per direct
labor hour (DLH).Let’s do it
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Job-Order Cost Accounting
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Estimated total manufacturingoverhead cost for the coming period
Estimated total units in theallocation base for the coming period
POHR =
The predetermined overhead rate (POHR) used to apply overhead to jobs is determined
before the period begins.
Application of Manufacturing Overhead
Ideally, the allocation base is a cost driver that causes
overhead.
Ideally, the allocation base is a cost driver that causes
overhead.
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Actual amount of the allocation base such as units produced, direct labor hours, or machine
hours incurred during the period.
Actual amount of the allocation base such as units produced, direct labor hours, or machine
hours incurred during the period.
Based on estimates, and determined before the
period begins.
Based on estimates, and determined before the
period begins.
Application of Manufacturing Overhead
Overhead applied = POHR × Actual activity
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Application of Manufacturing Overhead
Recall the wooden crate example where:
Overhead applied = $4 per DLH × 8 DLH = $32
Overhead applied = POHR × Actual activity
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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.
The Need for a Predetermined Manufacturing Overhead Rate (POR).
Pembebanan Overhead di Muka
$
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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 PearCo’s predetermined overhead rate per hour?
Overhead Application Example
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For each direct labor hour worked on a job, $4.00 of factory overhead will be
applied to the job.
For each direct labor hour worked on a job, $4.00 of factory overhead will be
applied to the job.
Overhead Application Example
POHR = $4.00 per DLH
$640,000
160,000 direct labor hours (DLH)POHR =
Estimated total manufacturingoverhead cost for the coming period
Estimated total units in theallocation base for the coming period
POHR =
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Overhead Application Example
What amount of overhead willPearCo apply to Job X-32?
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
Job Cost Sheets
Job Cost Sheets
MaterialsRequisition
MaterialsRequisition
Manufacturing Overhead Account
Manufacturing Overhead Account
Direct materials
Indirect materials
Materials usedmay be either
direct orindirect.
Materials usedmay be either
direct orindirect.
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Job-Order CostingDocument Flow Summary
Job Cost Sheets
Job Cost Sheets
Employee Time Ticket
Employee Time Ticket
Manufacturing Overhead Account
Manufacturing Overhead Account
An employee’stime may be eitherdirect or indirect.
An employee’stime may be eitherdirect or indirect.
Direct Labor
Indirect Labor
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Job-Order CostingDocument Flow Summary
Manufacturing Overhead Account
Manufacturing Overhead Account
OtherActual OHCharges
OtherActual OHCharges
Job Cost Sheets
Job Cost Sheets
AppliedOverhead
MaterialsRequisition
MaterialsRequisition
EmployeeTime Ticket
EmployeeTime Ticket
IndirectMaterial
IndirectLabor
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Raw MaterialsMaterial
Purchases
Mfg. Overhead
Work in Process(Job Cost Sheet)Direct
Materials Direct Materials
Indirect Materials
Indirect Materials
Actual Applied
Job-Order System Cost Flows
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Mfg. Overhead
Salaries and Wages Payable
Work in Process(Job Cost Sheet)
Direct
Materials
Overhead Applied
OverheadApplied to
Work inProcess
Direct Labor
Direct Labor
IndirectLabor
IndirectLabor
Indirect Materials
Actual AppliedIf actual and applied
manufacturing overheadare not equal, a year-end adjustment is required.
If actual and applied manufacturing overheadare not equal, a year-end adjustment is required.
Job-Order System Cost Flows
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Finished Goods
Cost ofGoodsMfd.
Cost ofGoodsMfd.
Cost of Goods Sold
Work in Process(Job Cost Sheet)
Direct
MaterialsDirect Labor
Overhead Applied
Cost ofGoodsSold
Cost ofGoodsSold
Job-Order System Cost Flows
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PearCo’s actual overhead for the year was $650,000 for a total of 170,000 direct labor
hours.
How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s
predetermined overhead rate of $4.00 per direct labor hour.
PearCo’s actual overhead for the year was $650,000 for a total of 170,000 direct labor
hours.
How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s
predetermined overhead rate of $4.00 per direct labor hour.
Overhead Application Example
SOLUTIONApplied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000
PearCo has overappliedoverhead for the yearby $30,000. What will
PearCo do?
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Work inProcess
FinishedGoods
Cost of Goods Sold
$30,000may be allocated
to these accounts.
Overapplied and Underapplied Manufacturing Overhead
$30,000 may beclosed directly to
cost of goods sold.
Cost of Goods Sold
PearCo’s Method
OR
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Overapplied and Underapplied Manufacturing Overhead
PearCo’sMfg. Overhead
Actualoverhead
costs
$650,000$30,000
overapplied
PearCo’s Costof Goods Sold
Unadjusted Balance
$30,000
$30,000
AdjustedBalance
OverheadAppliedto jobs
$680,000
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Overapplied and Underapplied Manufacturing Overhead - Summary
Alternative 1 Alternative 2If Manufacturing Close to Cost Overhead is . . . of Goods Sold Allocation
UNDERAPPLIED INCREASE INCREASECost of Goods Sold Work in Process
(Applied OH is less Finished Goodsthan actual OH) Cost of Goods Sold
OVERAPPLIED DECREASE DECREASECost of Goods Sold Work in Process
(Applied OH is greater Finished Goodsthan actual OH) Cost of Goods Sold
PearCo’s Method
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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. Tiger’s manufacturing overhead is
a. $50,000 overapplied.
b. $50,000 underapplied.
c. $60,000 overapplied.
d. $60,000 underapplied.
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. Tiger’s manufacturing overhead is
a. $50,000 overapplied.
b. $50,000 underapplied.
c. $60,000 overapplied.
d. $60,000 underapplied.
Quick Check
Overhead Applied $4.00 per hour × 290,000 hours = $1,160,000
Underapplied Overhead $1,210,000 - $1,160,000 = $50,000
Overhead Applied $4.00 per hour × 290,000 hours = $1,160,000
Underapplied Overhead $1,210,000 - $1,160,000 = $50,000
The Predetermined Overhead Rate &
Capacity (Pembebanan Overhead di Muka)
Appendix 3a
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Basing the rate on capacityPertemuan 3 selesai
Actual volume 40,000 casesSelling price $40.00 per caseVariable production cost $24.00 per caseFixed manufacturing overhead $100,000 per yearCapacity 50,000 casesPredetermined overhead rate $2.00 per caseFixed selling and admin. expense $500,000 per year
Revenue 1,600,000$ Cost of goods sold 1,040,000 Gross margin 560,000 Cost of idle capacity 20,000 Selling and admin. expense 500,000
Net operating income 40,000$
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Actual volume 40,000 casesSelling price $40.00 per caseVariable production cost $24.00 per caseFixed manufacturing overhead $100,000 per yearExpected volume 40,000 casesPredetermined overhead rate $2.50 per caseFixed selling and admin. expense $500,000 per year
Revenue 1,600,000$ Cost of goods sold 1,060,000 Gross margin 540,000 Cost of idle capacity - Selling and admin. expense 500,000
Net operating income 40,000$
Basing the rate on expected volume (Pertemuan 3 selesai)
