Perhitungan HPP

Modul 2

TUJUAN PEMBELAJARAN

Setelah mempelajari unit ini mahasiswa mampu : v Memahami manajemen akunting dan financial akunting v Mengelompokkan biaya produksi v Menghitung harga pokok produksi v Membuat laporan Harga Pokok Produksi
RINGKASAN MODUL

Modul 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 & 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.

Differences Between Financial and Managerial Accounting

Financial Accounting
1. Users 2. Time focus 3. Verifiability versus relevance 4. Precision versus timeliness 5. Subject 6. Requirements External persons who make financial decisions Historical perspective Emphasis on verifiability Emphasis on precision Primary focus is on the whole organization Must follow GAAP and prescribed formats

Managerial Accounting
Managers who plan for and control an organization Future emphasis Emphasis on relevance for planning and control Emphasis on timeliness Focuses on segments of an organization Need not follow GAAP or any prescribed format

Perbandingan MANAGERIAL dan FINANCIAL ACCOUNTING

MANAGERIAL ACCOUNTING

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 companys stock price or its potential selling price)

DIRECTING AND MOTIVATING

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

CONTROLLING
Controlling requires management to: Keep the firms 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
(Charged Directly to Product cost in Inventory)

Direct Materials

Direct Labor

Manufacturing Overhead

The Product

Direct Materials
Those materials that become an integral part of the product and that can be conveniently traced directly to it. (Materials that are insignificant are called indirect material.)

Example: A radio installed in an automobile would be Direct whereas nuts, bolts and screws would be indirect

Direct Labor
Those labor costs that can be easily traced to individual units of product. (Labor that cannot be easily traced is called indirect labor.)

Example: Wages paid to automobile assembly workers would be direct, whereas maintenance workers would be classified as indirect.

Manufacturing Overhead
Manufacturing costs that cannot be traced directly to specific units produced.
Examples: Depreciation, Insurance, property taxes, Indirect labor and indirect materials

Wages paid to employees who are not directly involved in production work.

Materials used to support the production process.

Examples: maintenance workers, janitors, supervisors and security guards.

Examples: lubricants, cleaning supplies, nuts and bolts used in the automobile assembly plant.

Nonmanufacturing Costs
(Charged directly to expense on the income statement)

Marketing and Selling Cost

Administrative Cost

Costs necessary to get the order and deliver the product.

All executive, organizational, and clerical costs.

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

Prime Costs

Conversion 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 jadi (Work in Process Inventory) Persediaan Bahan Baku (Raw Materials Inventory)

Manufaktur/Industri (Manufacturer)

CURRENT ASSETS SECTIONS OF MERCHANDISING AND MANUFACTURING BALANCE SHEETS

Merchandising Company Balance Sheet December 31, 2005 Current assets Cash Receivables (net) Merchandise inventory Prepaid expenses Total current assets

$ 100,000 210,000 400,000 22,000 $ 732,000

CURRENT ASSETS SECTIONS OF MERCHANDISING AND MANUFACTURING BALANCE SHEETS

Manufacturing Company Balance Sheet December 31, 2005 Current assets Cash Receivables (net) Inventories: Finished goods Work in process Raw materials Prepaid expenses Total current assets

$ 180,000 210,000 $ 80,000 25,200 22,800

128,000 18,000 $ 536,000

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.
OLSEN MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2005 Work in process, January 1 Direct materials Raw materials inventory, January 1 Raw materials purchases Total raw materials available for use Less: Raw materials inventory, Dec. 31 Direct materials used Direct labor Manufacuring overhead Indirect labor Factory repairs Factory utilities Factory depreciation Factory insurance Total manufacturing overhead Total manufacuring costs Total cost of work in process Less: Work in process, December 31 Cost of goods manufactured $ 18,400 $ 16,700 152,500 169,200 22,800 $ 146,400 175,600 14,300 12,600 10,100 9,440 8,360 54,800 376,800 395,200 25,200 $ 370,000

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 : vBiaya-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 2009 (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 2009 Dalam Jutaan Rupiah
BAHAN Persediaan awal (1 Januari 2009)...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........ 400

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

6 (-)

Pembelian Bersih..........172 Pengangkutan.................2 (+) Jumlah.................. 174 (+) Jumlah Bahan Yang Tersedia.. 198 Persediaan Akhir.. 18 (-) Biaya Bahan Yang Terpakai........... 180 UPAH BURUH LANGSUNG...... 132

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. JIBAKU 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 & FEBRUARI

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut : ============================================================ ====== Accounts 31 Desember 2008 2009 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 gedung.&mesin Rp. 25,00 Biaya listrik & air Rp. 20,00 Perlengkapan pabrik Rp. 4,50 Pemeliharaan Rp. 12,00 HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES 2009

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. KUMKUM bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah ) sebagai berikut : ============================================================ ====== Accounts 31 Desember 2008 2009 v Bahan Baku langsung Rp. 24 Rp. 18 v 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 KUMKUM PER 31 DES 2009