RAW MATERIAL COST

( Biaya Bahan Baku )

ANA KADARNINGSIH, SE., MM., Akt., CA

 RAW MATERIAL COST CHARACTERISTIC
• Raw materials are basic materials that are processed into finished
products. *) Bahan baku adalah bahan dasar yang diolah menjadi produk selesai.
• Raw materials consist of :
1. Direct Raw Material (Bahan baku langsung)
a. Easy to trace to the finished product (Mudah ditelusuri ke produk
selesai ).
b. The main ingredient of the finished product (Merupakan bahan
utama produk selesai).
c. Easy to identify directly in process production of each
product. (Mudah diidentifikasi langsung ke proses produksi setiap
produk).
2. Indirect Raw Material (Bahan Baku tak langsung)
a. It is an auxiliary raw material ( Merupakan bahan penolong atau
pembantu ).
b. Treated as an overhead cost (Diperlakukan sebagai biaya
overhead).
 COST OF RAW MATERIALS
( Harga Pokok Bahan Baku )

Purchase Price (Harga pembelian sesuai faktur ) xxx

Delivery Cost (Biaya angkut) xxx
Raw material preparation costs xxx
(Biaya persiapan Bahan baku s.d siap diolah)
Cash Discount (Potongan tunai) ( xxx )
--------
Cost of Raw Materials xxx
 Allocation of raw material delivery costs
I. Delivery costs will increase the cost of raw
materials purchased (Biaya angkut akan menambah harga pokok
bahan baku yang dibeli).

The allocation of transportation costs is based on :

a). Comparison of the amount of each type of raw
material (Perbandingan jumlah tiap jenis bahan baku)
Example :
The company purchased 3 types of raw materials for a
total of Rp. 500,000. The total delivery cost is
Rp. 300,000. (Perusahaan membeli 3 jenis bahan baku dengan harga
Rp. 500.000. Total biaya angkut adalah sebesar Rp. 300.000)
 Allocation of Delivery Cost
Type of Weight Percentage Allocation of Delivery Costs to
Raw Unit of Raw Raw material
Material Material
(1) (2) (3) = (2) X Rp. 300.000

A 400 50 50 % x Rp. 300.000 = Rp. 150.000

B 350 43,75 43,75 % x Rp. 300.000 = Rp. 131.250

C 50 6,25 6,25 % x Rp. 300.000 = Rp. 18.750

Total 800 100 Total = Rp. 300.000

b) Comparison of invoice prices for each type of raw
material purchased
(Perbandingan harga faktur tiap jenis bahan baku yang dibeli)
Example :
The company purchased 4 types of raw materials
with a total delivery cost of Rp. 48,000.
(Perusahaan membeli 4 jenis bahan baku dengan
total biaya angkut sebesar Rp. 48.000)
 Allocation of Delivery Cost
Type of Invoice Price Allocation of Delivery Cost Cost of Raw
Raw Material
Material
(1) (2) = (1) x Rp. 0,08 (3) = (1) + (2)
A Rp. 100.000 Rp. 8.000 Rp. 108.000
B Rp. 150.000 Rp. 12.000 Rp. 162.000
C Rp. 225.000 Rp. 18.000 Rp. 243.000
D Rp. 125.000 Rp. 10.000 Rp. 135.000
Total Rp. 600.000 Rp. 48.000 Rp. 648.000

Calculation of delivery cost allocation rates

(Perhitungan tarif alokasi biaya angkut) :
= Total of delivery cost : total of invoice price
= Rp. 48.000 : Rp. 600.000
= Rp. 0,08
c) Based on pre-determined rates (Berdasarkan tarif
yang ditentukan di muka)
Example :
Estimated delivery cost : Rp. 2.500.000
Estimated amount of raw material delivered : 50.000 unit
Delivery rates = Rp. 2.500.000 : 50.000 unit
= Rp. 50 / unit
The amount of raw materials purchased and the
allocation of transportation costs are as follows (Jumlah
BB yang dibeli dan alokasi biaya angkut adalah sbb ) :
 Allocation of Delivery Cost
Type of Amount Invoice Price Charged delivery Cost of Raw
Raw of Raw cost Material
Material Material
(1) (2) (3) = (1) x Rp.50 (4) = (2) + (3)

A 25.000 Rp. 5.000.000 Rp. 1.250.000 Rp. 6.250.000

B 15.000 Rp. 4.500.000 Rp. 750.000 Rp. 5.250.000

C 10.000 Rp. 4.000.000 Rp. 500.000 Rp. 4.500.000

Total Rp. 13.500.000 Rp. 2.500.000 Rp.16.000.000

 ALLOCATION OF RAW MATERIAL
DELIVERY COST
II. As an element of factory overhead costs (Sebagai
Elemen Biaya Overhead Pabrik)
Example :
Estimated of Delivery Cost : Rp. 100.000
Actual Delivery Cost : Rp. 90.000
 It will be taken into account as an element of the
FOH (Fabric Overhead ) in determining the FOH rate.
Journal :
Delivery Cost Rp. 90.000
Actual FOH Rp. 90.000
 ASSESSMENT METHOD FOR THE END OF RAW MATERIALS INVENTORY
(Metode Penilaian Persedian Akhir Bahan Baku )
1. Physical Method (Metode Fisik) 2. Perpetual Method (Metode
• Only record additional raw material Perpetual)
inventory purchased (Hanya mencatat
tambahan persediaan bahan baku yang
dibeli).
• Movements of reduced raw • Record the amount of inventory
materials due to usage are not continuously (Mencatat jumlah
recorded in the inventory card persediaan secara terus-menerus).
(Mutasi berkurangnya bahan baku karena
pemakaian tidak dicatat dalam kartu • The amount of inventory can be
persediaan).
known based on accounting
• The amount of inventory is not
recorded continuously, but only at records at any time. (Setiap saat
the end of the accounting period jumlah persediaan dapat diketahui
(Jumlah persediaan tidak dicatat secara berdasarkan catatan akuntansi)
terus-menerus, melainkan hanya pada • Purchases of raw materials will be
akhir periode akuntansi).
• The amount of inventory can be recorded in the raw materials
known when performing a inventory account. (Pembelian
physical count or stock opname. bahan baku akan dicatat dalam akun
(Jumlah persediaan dapat diketahui persediaan bahan baku)
saat melakukan perhitungan fisik pada
saat stock opname).
 RAW MATERIAL INVENTORY CALCULATION METHOD
METODE PERHITUNGAN PERSEDIAAN BAHAN BAKU

• There are 5 methods to calculate raw material

inventory :
1. Average
2. FIFO ( First In First Out )
3. LIFO ( Last In First Out )
4. Market Price.
5. Standard Price.
 1. AVERAGE METHOD
The prices of all raw materials in stock are
considered the same (Semua bahan baku yang ada
dalam persediaan di gudang dianggap harganya sama ).
 The ending inventory value is calculated by :
The total cost of purchasing raw materials in
one period divided by the total units purchased.
(Total biaya pembelian bahan baku dalam satu periode
dibagi dengan total unit yang dibeli)
 2. FIFO (FIRST IN FIRST OUT)

In this method, the raw materials used come

from the beginning inventory because the first
used for production is the raw inventory
purchased at the first. (Dalam metode ini, bahan baku
yang digunakan berasal dari persediaan awal karena yang
pertama kali digunakan untuk produksi adalah persediaan
baku yang dibeli pertama kali)
 3. LIFO ( LAST IN FIRST OUT )

In this method, the raw materials used

come from the last inventory because the
first used for production is the raw
inventory purchased at the last. (Dalam
metode ini, bahan baku yang digunakan berasal dari
persediaan akhir karena yang pertama kali digunakan
untuk produksi adalah persediaan baku yang dibeli
terakhir kali)
4. MARKET PRICE
All raw materials that are in stock in the
warehouse are the same price, namely the
market price or the last purchase price. (Semua
bahan baku yang ada dalam persediaan di gudang harganya sama
yaitu harga pasar atau harga pembelian terakhir)

5. STANDARD PRICE
All raw materials that are in stock in the
warehouse are considered to be the same price,
that is, the standard price. (Semua bahan yang ada
dalam persediaan di gudang dianggap harganya sama, yaitu
harga standarnya)
 Example :
Date Uraian
1 Beginning Balance 1600 units @ Rp. 6.000
2 Purchase 400 units @ Rp. 7.000
8 Purchase 400 satuan @ Rp. 8.000
9 Used 1600 satuan
14 Purchase 800 satuan @ Rp. 8.000
20 Used 1000 satuan
26 Return 200 satuan
29 Purchase 1200 satuan @ Rp. 9.000
Requirement :
What is the amount and value of raw materials that :
a. Used
b. The end of inventory
Note : Standard price is Rp. 7.500 / unit
 1. Average Method
Date Description Amount Price Value Average Price
(unit) (Rp/unit) (Rupiah) (Rp/unit)
1 Beginning Balance 1.600 6.000 9.600.000 6.000
2 Purchase 400 7.000 2.800.000
Balance 2.000 12.400.000 6.200
8 Purchase 400 8.000 3.200.000
Balance 2.400 15.600.000 6.500
9 Used (1.600) 6.500 (10.400.000)
Balance 800 5.200.000 6.500
14 Purchase 800 8.000 6.400.000
Balance 1.600 11.600.000 7.250
20 Used (1.000) 7.250 (7.250.000)
Balance 600 4.350.000 7.250
26 Return 200 7.250 1.450.000
Balance 800 5.800.000 7.250
29 Purchase 1.200 9.000 10.800.000
Ending Balance 2.000 16.600.000 8.300
CONCLUSION OF AVERAGE METHOD
Amount and value of raw materials :
Raw Materials Jumlah Nilai
(satuan) (Rupiah)

a. Used for production 2.400 16.200.000

b. Ending inventory 2.000 16.600.000

Total 4.400 32.800.000

 2. FIFO (FIRST IN FIRST OUT)
Date Description Amount Price Value
(unit) ( Rp./unit) (Rupiah)
1 Beginning Balance 1.600 6.000 9.600.000
2 Purchase 400 7.000 2.800.000
3 Purchase 400 8.000 3.200.000
9 Used (1.600) 6.000 (9.600.000)
Balance 400 7.000 2.800.000
400 8.000 3.200.000
14 Purchase 800 8.000 6.400.000
20 Used (400) 7.000 (2.800.000)
(400) 8.000 (3.200.000)
(200) 8.000 (1.600.000)
Saldo 600 8.000 4.800.000
26 Return 200 8.000 1.600.000
29 Purchase 1.200 9.000 10.800.000
Saldo Akhir 2.000 17.200.000

Note : Items returned on the 26th, are from inventory on the 14th
 CONCLUSION OF FIFO METHOD
Raw Materials Amount ( unit) Value
( Rupiah )

Used for Production 2.400 15.600.000

Ending Inventory 2.000 17.200.000

Total 4.400 32.800.000

 3. LIFO (LAST IN FIRST OUT)
Date Descriptiom Amount Price Value
(unit) ( Rp./unit ) ( Rupiah )
1 Beginning Balance 1.600 6.000 9.600.000
2 Purchase 400 7.000 2.800.000
8 Purchase 400 8.000 3.200.000
9 Used (400) 8.000 (3.200.000)
(400) 7.000 (2.800.000)
(800) 6.000 (4.800.000)
Balance 800 6.000 4.800.000
14 Purchase 800 8.000 6.400.000
20 Used (800) 8.000 (6.400.000)
(200) 6.000 (1.200.000)
Saldo 600 6.000 3.600.000
26 Return 200 8.000 1.600.000
29 Purchase 1.200 9.000 10.800.000
Ending Balance 2.000 16.000.000

Note : Items returned on the 26th, are from inventory on the 14th
 CONCLUSION OF LIFO METHOD
Raw Materials Amount Value
( unit ) ( rupiah )
Used for production 2.400 16.800.000
Ending inventory 2.000 16.000.000
Total 4.400 32.800.000
 4. MARKET PRICE
Date Descriptiom Amount Price Value Market Price
(Unit) (Rp./unit) (rupiah) (Rp./unit)
1 Beginning Balance 1.600 6.000 9.600.000
2 Purchase 400 7.000 2.800.000
8 Purchase 400 8.000 3.200.000
Balance 2.400 19.200.000 8.000
9 Used (1.600) 8.000 (12.800.000)
Balance 800 6.400.000 8.000
14 Purchase 800 8.000 6.400.000
Balance 1.600 12.800.000 8.000
20 Used (1.000) 8.000 (8.000.000)
Balance 600 4.800.000 8.000
26 Return 200 8.000 1.600.000
Balance 800 6.400.000 8.000
29 Purchase 1.200 9.000 10.800.000
Ending balance 2.000 17.200.000 9.000
CONCLUSION OF MARKET PRICE METHOD

Raw Materials Amount Value

(unit) (rupiah)
Used for production 2.400 19.200.000
Ending Inventory 2.000 17.200.000
Total 4.400 36.400.000
 5. STANDARD PRICE
Date Description Amount Standard Value
(unit) Price (rupiah)
1 Beginning Balance 1.600 7.500 12.000.000
2 Purchase 400 7.500 3.000.000
8 Purchase 400 7.500 3.000.000
Balance 2.400 7.500 18.000.000
9 Used (1.600) 7.500 (12.000.000)
Saldo 800 7.500 6.000.000
14 Purchase 800 7.500 6.000.000
Saldo 1.600 7.500 12.000.000
20 Used (1.000) 7.500 (7.500.000)
Saldo 600 7.500 4.500.000
26 Return 200 7.500 1.500.000
29 Purchase 1.200 7.500 9.000.000
Ending Balance 2.000 7.500 15.000.000
 CONCLUSION OF STANDARD PRICE METHOD

Raw Materials Amount Value

(unit) (rupiah)
Used for production 2.400 18.000.000
Ending Inventory 2.000 15.000.000
Total 4.400 33.000.000
 EXERCISE 1 :
Date Description Jumlah unit dan harga
01/03/21 Beginning 500 unit @ Rp. 3.000
Balance 400 unit @ Rp. 3.200
200 unit @ Rp. 3.100
02/03/21 Used 300 unit
10/03/21 Used 500 unit
12/03/21 Purchase 200 unit @ Rp. 3.500
16/03/21 Used 400 unit
20/03/21 Purchase 300 unit @ Rp. 3.300
25/03/21 Purchase 400 unit @ Rp. 3.400
30/03/21 Used 700 unit
Requirement :
Please determine amount and value of row
material as follow :
a. Used for production
b. Ending inventory
Calculation use Average, FIFO, LIFO, MARKET
PRICE and STANDARD PRICE. ( Note : Standard
price is Rp. 3.350 / unit ).