Rizky Fadhila Hanief

Dina Mustika Putri

Irviansyah Pradana
Gustian Maulidi
Abdul Haris Azri
 Langkah-langkah Penentuan Tarif
Biaya Overhead Pabrik Per Departemen

Penyusunan tarif biaya overhead per

departemen

Alokasi biaya overhead departemen

pembantu ke departemen prodksi

Direct Method
Perhitungan tarif pembebanan biaya
overhead per departemen Step-Down Method

Reciprocal Method
 Departemen produksi : departemen yang melakukan proses
produksi dgn mengubah SDA menjadi suatu material atau dll
 Departemen pelayanan : departemen yang membantu
kelancaran dari suatu proses produksi yang terjadi di departemen
produksi
 Departementalization of Factory overhead means dividing the
plant into segments, called departements, to which overhead
costs are changed.
For accounting purposes :
- Improved product costing
- Promotes responsible control of FOH
 Penyusunan anggaran BOP per departemen baik departemen
produksi maupun pelayanan
 Alokasi BOP departemen pelayanan
 Perhitungan tarif BOP per departemen produksi
 Pembebanan BOP
 Supervision,indirect labor, overtime
 Labor fringe benefits
 Indirect materials, supplies
 repairs, and maintenance
 Equipment depreciation
 Machine in insurance
 Building rent
 Property tax
 Depreciation-building
 Fire insurance
 Building repairs
 Direct
 Step-down
 Reciprocal/simultaneous/algebraic
Support Departments Production Departments

Information Systems

Manufacturing

Packaging

Accounting
Support Departments Production Departments

Information Systems

Manufacturing

Packaging

Accounting
Support Departments Production Departments

Information Systems

Manufacturing

Packaging

Accounting
• Metode Reciprocal paling akurat
• Metode Direct langsung dan Step-Down lebih sederhana dan mudah
 Contoh soal

Data for allocating support-dept

costs :

Support dept : Operating dept :

Plant Maintenance $ 600.000 Machining dept $ 400.000

Information systems : $ 116.000 Assembly dept $ 200.000

maintenance information machining assembly

system

maintenance 20% 30% 50%

information system 10% 80% 10%

 Direct method
Penyelesaian :

machining assembly
maintenance 3/8 5/8
information system 8/9 1/9

Dept. Dept. Dept. Dept.

Maintenance Information Sy Machining Assembly

BOP sebelum $600.000 $116.000 $400.000 $200.000

alokasi
Alokasi BOP Dept. 𝟑 𝟓
𝒙 𝟔𝟎𝟎. 𝟎𝟎𝟎 = 𝒙 𝟔𝟎𝟎. 𝟎𝟎𝟎 =
𝟖 𝟖
Maintenance (600.000)
225.000 375.000
Alokasi BOP Dept. 𝟖 𝟏
𝒙𝟏𝟏𝟔. 𝟎𝟎𝟎 = 𝒙𝟏𝟏𝟔. 𝟎𝟎𝟎 =
𝟗 𝟗
Information System (116.000)
103.111 12.889
BOP setelah 0 0
728.111 587.889
alokasi
 Step down method
maintenance information system machining assembly
maintenance 20% 30% 50%
Information system 80% 10%
Penyelesaian

Dept. Dept. Information Dept. machining Dept. assembly

maintenance System
BOP sebelum $600.000 $116.000 $400.000 $200.000
alokasi
𝟐 𝟑 𝟓
Alokasi BOP Dept. 𝒙 𝟔𝟎𝟎. 𝟎𝟎𝟎 = 𝒙 𝟔𝟎𝟎. 𝟎𝟎𝟎 = 𝒙 𝟔𝟎𝟎. 𝟎𝟎𝟎 =
𝟏𝟎 𝟏𝟎 𝟏𝟎
(600.000)
Maintenance 120.000 180.000 300.000
𝟖 𝟏
Alokasi BOP Dept. 𝟗
𝒙 𝟐𝟑𝟔. 𝟎𝟎𝟎 =
𝟗
𝒙 𝟐𝟑𝟔. 𝟎𝟎𝟎 =
(236.000)
Information Syst. 209.778 26.223
BOP setelah
0 0 789.777 526.233
alokasi
Reciprocal Method / Algebraic Method / Simultaneous Method

maintenance information machining assembly

system

maintenance 20% 30% 50%

information system 10% 80% 10%

X = 600.000
Y = 116.000

Maintenance (X) = 600.000 + 0,1 Y

Information (Y) = 116.000 + 0,2 X

X = 600.000 + 0,1 (116.000 + 0,2X)

= 600.000 + 11.600 + 0,02 X
X - 0,02X = 611.600
0,98X = 611.600
X = 624.082

Y = 116.000 + 0,2 (624.082)

Y = 240.816,3
 maintenance information machining assembly
system

maintenance 20% 30% 50%

information system 10% 80% 10%

Dept. Dept. Dept. Dept.

maintenance Information machining assembly
BOP sebelum $600.000 $116.000 $400.000 $200.000
alokasi
alokasi BOP 20 30 50
𝑋624.082 =
𝑋 624.082 = 𝑋 624.082 = 100
(624.082) 100 100
Dep.
312.041
124.816 187.225
Maintenance
alokasi BOP 10 80 10
𝑋 240.816 = 𝑋 240.816 = 𝑋 240.816 =
100 100 100
ke dept. (240.816)
24.081,50 192.653 24.081,50
information
BOP setelah 0 0 $779.878 $536.122,50
alokasi
 BOP yang telah dialokasikan ke seluruh
departemen produksi
Dept. Machining Dept. Assembly

Direct Method 728.111 587.889

Step-down Method 789.777 526.233

Reciprocal Method 779.878 536.122

TERIMAKASIH
THANK YOU
HATUR NUHUN
 Raka
1. angka persentase awal yag 80&