Cost Accounting

Nathanael Angky

Bab 9 : Materials : Controlling, Costing, and Planning

Steps of material procurement and use :

1. Enginerring determines the routing for each product, which is the sequence of operations to be
performed, and establishes the bill of materials, which is the list of materials requirements for
each step in the sequence.
2. Production budget -> provides the master plan from which details concerning materials
requirement are developed.
3. Purchase requisition -> informs the purchasing agent of the quantity and kind of materials
needed.
4. Purchase order -> contracts for quantities to be delivered
5. Receiving report -> certifies quantities received and may report result of inspection and quality
testing
6. Materials requisition -> authorizes the storeroom or warehouse to deliver specified types and
quantities of materials to a given department at a specified time
7. Materials record card -> record each receipt and issuance of each kind of material and serve as
perpetual inventory records

JIT (Just in Time) tujuannya untuk menghemat biaya gudang, dimana proses pada JIT adalah memesan
material, material datang, dan langsung dibuat berdasarkan order dari customer

Rumus-rumus :
2 𝑥 𝑅𝑒𝑞𝑢𝑖𝑟𝑒𝑑 𝑈𝑛𝑖𝑡 𝑥 𝐶𝑜𝑠𝑡 𝑝𝑒𝑟 𝑂𝑟𝑑𝑒𝑟
1. Economic Order Quantity :√
𝐶𝑜𝑠𝑡 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡 𝑥 𝐶𝑎𝑟𝑟𝑦𝑖𝑛𝑔 𝐶𝑜𝑠𝑡
Dimana cost per unit merupakan biaya penyimpanan bahan per unit dan carrying cost
merupakan persentase penyimpanan barang
𝑅𝑒𝑞𝑢𝑖𝑟𝑒𝑑 𝑈𝑛𝑖𝑡
2. Frekuensi pemesanan :𝐸𝑐𝑜𝑛𝑜𝑚𝑖𝑐 𝑂𝑟𝑑𝑒𝑟 𝑄𝑢𝑎𝑛𝑡𝑖𝑡𝑦
3. Re-order point :(𝑁𝑜𝑟𝑚𝑎𝑙 𝑢𝑠𝑎𝑔𝑒 𝑥 𝐿𝑒𝑎𝑑 𝑇𝑖𝑚𝑒) + 𝑆𝑎𝑓𝑒𝑡𝑦 𝑆𝑡𝑜𝑐𝑘
4. Normal maks inventory : Economic order quantity + Safety Stock
5. Absolut maks inventory : normal maks inventory + ((normal usage – minimum usage) x Lead
Time)
6. Safety Stock : (Maks usage – normal usage) x Lead Time
𝑅𝑒𝑞𝑢𝑖𝑟𝑒𝑑 𝑈𝑛𝑖𝑡
7. Normal usage : 𝑁𝑢𝑚𝑏𝑒𝑟 𝑂𝑓 𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝐷𝑎𝑦𝑠
𝐸𝑐𝑜𝑛𝑜𝑚𝑖𝑐 𝑂𝑟𝑑𝑒𝑟 𝑄𝑢𝑎𝑛𝑡𝑖𝑡𝑦
8. Average Inventory : + 𝑆𝑎𝑓𝑒𝑡𝑦 𝑆𝑡𝑜𝑐𝑘
2
𝐴𝑚𝑜𝑢𝑛𝑡 𝑜𝑓 𝑡𝑖𝑚𝑒 𝑖𝑛 𝑜𝑛𝑒 𝑦𝑒𝑎𝑟
9. TROTO (Time Required for One Time Ordering) : 𝐹𝑟𝑒𝑘𝑢𝑒𝑛𝑠𝑖 𝑝𝑒𝑚𝑒𝑠𝑎𝑛𝑎𝑛
𝐸𝑐𝑜𝑛𝑜𝑚𝑖𝑐 𝑂𝑟𝑑𝑒𝑟 𝑄𝑢𝑎𝑛𝑡𝑖𝑡𝑦
10. Total Carrying Cost : 2
𝑥 𝐶𝑜𝑠𝑡 𝑝𝑒𝑟 𝑢𝑛𝑖𝑡 𝑥 𝐶𝑎𝑟𝑟𝑦𝑖𝑛𝑔 𝐶𝑜𝑠𝑡
11. Total Ordering Cost : Frekuensi Pemesanan x Cost per order
12. Total Annual Cost : Total Carrying Cost + Total Ordering Cost

e-Learning BSLC 2017

Nathanael Angky-1901525915
Bab 11 Factory Overhead Departmentalization

Cara mengalokasikan FOH ada 3, yaitu :

1. Direct method -> metode dimana sesama service dept tidak boleh memberikan biaya. Jadi biaya
dari service dept hanya boleh dialokasikan ke production dept
Contoh Soal :
Overhead Pabrik
Sebelum didistribusikan ……… Departemen Jasa
Departemen Departemen Jasa Dept Y Dept Z
Produksi A $ 60.000 40 % 20 %
Produksi B $ 80.000 40 % 50 %
Jasa-Y $ 36.300 -- 30 %
Jasa-Z $ 20.000 20 % -----
Total Overhead Pabrik $ 196.300 100 % 100 %

Distribusi Overhead Dept Jasa menggunakan Metode Langsung:

Departemen Departemen
Produksi Jasa
TOTAL A B Y Z
Overhead Pabrik sebelum
Didistribusikan Dept Jasa $196.300 $ 60.000 $ 80.000 $36.300 $20.000
Distribusi dari:
Dept Y ………………………………… $ 18.150 $ 18.150 (36.300)*
Dept Z ………………………………… $ 5.714 $ 14.286 ($20.000)**
Total Overhead …………… $196.300 $ 83.864 $112.436.

40/80 ke Dept A, dari Dept Y= 0,5 x $36.300 = $ 18.150

40/80 ke Dept B dari Dept Y= 0,5 x $36.300 = $ 18.150
Dari dept Z ke dept A = 20/70 x $20.000 = $ 5.714,28 dibulatkan $ 5.714
Dari Dept Z ke dept B = 50/70 x $20.000 = $ 14.285,71 dibulatkan $ 14.286

2. Step method -> metode dimana sesama service dept boleh memberikan biaya untuk
dibebankan ke dept jasa, tetapi hanya boleh bersifat 1 arah. Contoh : dept jasa A dan jasa B. Jasa
A boleh mengalokasikan ke jasa B, tetapi jasa B tidak boleh mengalokasikan ke jasa A
Contoh soal :
Departemen Departemen
Produksi Jasa
Total A B Y Z
Overhead Pabrik sebelum
Distribusi Dept Jasa $196.300 $60.000 $80.000 $36.300 $20.000
Distribusi dari:
Dept Y ………………… 14.520 14.520 (36.300)* 7.260
Dept Z ………………… 7.789 19.471 (27.260)**
Total Overhead ………….. $196.300 $82.309 $112.436

e-Learning BSLC 2017

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 Note : Karena Dept Jasa memberikan Jasa satu sama lain, maka urutan distribusi didasarkan
pada jumlah Biaya Dept-nya Jasa. Distribusi dimulai dng Dept Y karena Dept tersebut
memberikan Jasa ke Dept Z (20% x $ 36.300)= $ 7.260.
Dari Dept Jasa Y ke Dept Prod A = 40/100 x $ 36.300 = $ 14.520
Dari dept Jasa Y ke Dept Prod B = 40/100 x $ 36.300 = $ 14.520
Dari Dept Jasa Y ke Dept Jasa Z = 20/100 x $ 36.300 = $ 7.260
Dari Dept Jasa Z ke Dept Prod A = 20/70 x $ 27.260 = $ 7.788,57 dibulatkan $ 7.789
Dari dept Jasa Z ke Dept Prod B = 50/70 x $ 27.260 = $ 19.471,42 dibulatkan $19.471

3. Simultaneous method -> metode dimana sesama service dept boleh memberikan biaya, jadi bisa
2 arah.
Contoh soal :
Departemen Departemen
Produksi Jasa
Total A B Y Z
Ov Pabrik sebelum di
Distribusi Dept Jasa $ 196.300 $ 60.000 $ 80.000 $36.300 $ 20.000
Distribusi dari :
Departemen Y 18.000 18.000 (45.000)* 9.000
Departemen Z 5.800 14.500 8.700 ( 29.000)**
Total Overhead $ 196.000 $ 83.800 $112.500
*) Dari Dept Jasa Y ke Dept Prod A = 40/100 x 45.000 = 18.000
Dari Dept Jasa Y ke dept Prod B = 40/100 x 45.000 = 18.000
Dari Dept Jasa Y ke Dept Jasa Z = 20/100 x 45.000 = 9.000
**) Dari Dept Jasa Z ke Dept Prod A = 20/100 x 29.000 = 5.800
Dari Dept Jasa Z ke Dept Prod B = 50/100 x 29.000 = 14.500
Dari dept Jasa Z ke dept Jasa Y = 30/100 x 29.000 = 8.700

Bab 16 : Standard Costing

Unfavorable : Actual > Standard
Favorable : Actual < Standard
Material Variance :
1. Material Purchase Price Variance
(Actual Quantity Purchased x Actual unit cost) – (Actual Quantity Purchased x Standard Unit
Cost)
2. Material Quantity Variance
(Actual Quantity Used x Standard Unit Cost) – (Standard Quantity used x Standard Unit Cost)
Labor Variance :
1. Labor Rate Variance
(Actual Hours Worked x Actual rate) – (Actual Hours Worked x Standard Rate)
2. Labor Efficiency Variance
(Actual Hours Worked x Standard rate) – (Standard Hours Worked x standard rate)
3. Labor cost Variance = Labor Rate Variance + Labor Efficiency Variance

e-Learning BSLC 2017

Nathanael Angky-1901525915
Bab 17 Standard Costing Jurnal

Material :

1. Saat beli
Material
A/P
Material Purchase Price Variance

Ketika Material Purchase Price Variance bernilai favorable, maka posisinya disebelah kredit. Jika
Unfavorable, posisinya disebelah debit. Prinsipnya sama seperti gain / loss.
2. Saat digunakan untuk membuat bahan setengah jadi
Work in Process
Material Quantity Variance
Material

Material Quantity Variance bernilai favorable, posisinya di kredit. Jika unfavorable, di debit

Labor :
1. Pencatatan total actual direct labor payroll :
Payroll
Accrued Payroll
2. Distribusi Payroll dan mengakui variances
WIP
Labor Rate Variance
Labor Efficiency Variance
Payroll

Unfavorable = debit, favorable = kredit

Payroll pada no 1 dan no 2 angkanya harus sama

Factory Overhead

1. Entry untuk mencatat factory overhead applied

WIP
Applied Factory Overhead
2. Ketika akhir tahun, ditutup dengan jurnal
Applied Factory Overhead
Factory Overhead Control

e-Learning BSLC 2017

Nathanael Angky-1901525915