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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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CURRENT ASSETS SECTIONS OF
MERCHANDISING AND
MANUFACTURINGBALANCE SHEETS
CURRENT ASSETS SECTIONS OF
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CURRENT ASSETS SECTIONS OF
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 $nit.
HITUNGLAH HARGA POKOK PRODUKSIUNIT BLN ANUARI DAN %EBRUARI J
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SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI
PT. Ma*$ 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$tan -e#.!esin R. 2,((
Bia1a listri" air R. 2(,((Perlen-a"aan a0ri" R. ,(Pe!eliharaan R. @2,((
HITUNGLAH HARGA POKOK PRODUKSI PT MAU TERUS PER ?@ DES 2((@
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SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI
PT. Ter$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((@