PT Semen Citra Andalusia

Alokasi Biaya Departemen Jasa ke Departemen Produksi

Metode Alokasi Bertahap Tidak Timbal Balik
Bulan Mei 2020

1. Alokasi Biaya Departemen Jasa ke Departemen Produksi. [K01]

Raw Mill Kiln
BOP sebelum alokasi Rp30,000,000,000 Rp20,000,000,000
Alokasi biaya Departemen PTL (a) 4,000,000,000 2,000,000,000
Alokasi biaya Departemen Bengkel (b) 6,400,000,000 4,000,000,000
BOP setelah alokasi Rp40,400,000,000 Rp26,000,000,000
Kapasitas normal (JM) 16,160,000 6,500,000
Tarif BOP per JM Rp2,500 Rp4,000

a. Alokasi Biaya Departemen PTL ke:

KWH Rasio KWH

Departemen Raw Mill 2,000,000 0.4

Departemen Kiln 1,000,000 0.2
Departemen Cement Mill 1,500,000 0.3
Departemen Bengkel 500,000 0.1
Total 5,000,000 1

b. Alokasi Biaya Departemen Bengkel ke:

Jam Reparasi Rasio Jam Reparasi

Departemen Raw Mill 40,000 0.40

Departemen Kiln 25,000 0.25
Departemen Cement Mill 35,000 0.35
Total 100,000 1.00

2. Perhitungan Pembebanan Total Biaya Overhead Pabrik ke Masing-Masing Jenis Produk. [K02]
JM Sesungguhnya (JM) Tarif BOP
Departemen Raw Mill:
Tipe I: 7,000,000 Rp2,500
Tipe II: 5,000,000 Rp2,500
Tipe III: 4,160,000 Rp2,500
Departemen Kiln:
Tipe I: 3,500,000 Rp4,000
Tipe II: 2,000,000 Rp4,000
Tipe III: 1,000,000 Rp4,000
Departemen Cement Mill:
Tipe I: 5,000,000 Rp3,000
Tipe II: 4,000,000 Rp3,000
Tipe III: 2,200,000 Rp3,000
Total BOP Dibebankan
Andalusia
ke Departemen Produksi
Tidak Timbal Balik
020

Cement Mill Bengkel PTL

Rp25,000,000,000 Rp15,000,000,000 Rp10,000,000,000
3,000,000,000 1,000,000,000 -Rp10,000,000,000
5,600,000,000 -Rp16,000,000,000
Rp33,600,000,000 Rp0 Rp0
11,200,000
Rp3,000

Biaya Departemen
Alokasi Biaya
PTL
Rp10,000,000,000 Rp4,000,000,000
Rp10,000,000,000 Rp2,000,000,000
Rp10,000,000,000 Rp3,000,000,000
Rp10,000,000,000 Rp1,000,000,000
Rp10,000,000,000

Biaya Departemen
Alokasi Biaya
Bengkel
Rp16,000,000,000 Rp6,400,000,000.00
Rp16,000,000,000 Rp4,000,000,000.00
Rp16,000,000,000 Rp5,600,000,000.00
Rp16,000,000,000.00

]
Tipe I Tipe II Tipe III

Rp17,500,000,000
Rp12,500,000,000
Rp10,400,000,000

Rp14,000,000,000
Rp8,000,000,000
Rp4,000,000,000

Rp15,000,000,000
Rp12,000,000,000
Rp6,600,000,000
Rp46,500,000,000 Rp32,500,000,000 Rp21,000,000,000