PT PROJAYA

METODE LANGSUNG
BOP BB JKL UNIT
dept jasa suplies 75,000.00
dept jasa perawatan 102,000.00
dept prduksi moding 600,000.00 12,000.00 100,000.00 462,000.00
dept prduksi baking 735,000.00 1,000.00 80,000.00 450,000.00
dept prduksi penyelesaian 950,000.00 2,000.00 60,000.00 30,000.00
15,000.00 240,000.00
metode langsung
BOP alokasi suplies perawatan
dept jasa suplies 75,000.00 - 75,000.00
dept jasa perawatan 102,000.00 - 102,000.00
dept prduksi moding 600,000.00 60,000.00 42,500.00
dept prduksi baking 735,000.00 5,000.00 34,000.00
dept prduksi penyelesaian 950,000.00 10,000.00 25,500.00
75,000.00 102,000.00

PT ANDROMEDA PERKASA

BOP J1 J2
J1 10,000,000.00 100% 50%
J2 20,000,000.00 50% 100%
P1 40,000,000.00 20% 20%
P2 60,000,000.00 30% 40%
50% 60%
metode langsung
BOP alokasi J1 j2 jumlah BOP
J1 10,000,000.00 - 10,000,000.00
J2 20,000,000.00 - 20,000,000.00
P1 40,000,000.00 4,000,000.00 6,666,666.67 50,666,667
P2 60,000,000.00 6,000,000.00 13,333,333.33 79,333,333
10,000,000.00 20,000,000.00

metode tidak langsung J1 dulu

BOP J1 J2
J1 10,000,000.00 100% 50%
J2 20,000,000.00 50% 100%
P1 40,000,000.00 20% 20%
P2 60,000,000.00 30% 40%
100% 60%
BOP alokasi J1 setelah alokasi
J1 10,000,000.00 - 10,000,000.00
J2 20,000,000.00 5,000,000.00 25,000,000.00 - 25,000,000.00
P1 40,000,000.00 2,000,000.00
P2 60,000,000.00 3,000,000.00
10,000,000.00
metode tidak langsung J2 dulu
BOP J1 J2
J1 10,000,000.00 100% 50%
J2 20,000,000.00 50% 100%
P1 40,000,000.00 20% 20%
P2 60,000,000.00 30% 40%
50% 110%
BOP alokasi J2 setelah alokasi
J1 10,000,000.00 9,090,909 19,090,909 - 19,090,909
J2 20,000,000.00 - 20,000,000.00 3,636,364
P1 40,000,000.00 7,272,727
P2 60,000,000.00 20,000,000.00
G
jam perwatan
900.00
100.00
600.00
3,000.00
1,500.00

jumlah BOP dasar beban tarif pembebanan

702,500.00 100,000.00 7.03

774,000.00 450,000.00 1.72
985,500.00 30,000.00 32.85
2,462,000.00

J2 jumlah BOP

8,333,333 50,333,333
 16,666,667 79,666,667
25,000,000.00

J1 jumlah BOP

7,636,364 54,909,091
11,454,545 91,454,545