Professional Documents
Culture Documents
Chapter. 09
SYAMWIL
1
Learning Objectives
After studying, you should be able to;
1. Define the production coop activities
2. Creating a cost accounting information
systems
3. Define the term cost object
4. Describe the term direct cost and indirect cost
5. Cost classification
1-2
Cost-Management-Financial Accounting supporting
each others for Cooperative
1-3
AKUNTANSI (Accountancy)
• The arts/process identify, recording (record, classify
and summarizing economics transactions ...............and
communicating in …………..reporting..............for users
or stakeholder
Accounting Users
1. Financial Accounting External Users
2. Cost Accounting External-Internal - management
Users)
3. Mangerial Accounting management oriented or
used or Users)
1-4
Financial, Managerial and Cost
Accounting
• AK / FA financial transaction financial
statement external users
• AM / MA financial transaction and non-
financial transaction accounting managerial
reporting management (internal users)
• AB / CA cost/expenses transaction-product
and non-product Cost Report internal-
external users)
1-5
Mulai
kegiatan Bayar Simpan
produksi untuk dalam
*Asset Harga Pokok Persediaan
*Kewajiban Bahan yang
*Ekuitas Bahan
dibeli
(item akun Diminta
keuangan) Bayar dan atau untuk
alokasikasikan
untuk Barang Dalam Proses
- Bahan Baku Langsung
Biaya Pabrik lainnya - Tenaga Kerja Langsung
-Tenaga kerja langsung - Biaya Overhead Pabrik
-Overhead Pabrik alokasikasikan
* Tenaga kerja tak langsung kepada
Dikumpulkan
* Bahan baku penolong
menjadi
* Listrik dan air
* Depresiasi Mesin Harga Pokok
* Amortisasi Paten Produksi
* Beban/ Biaya ...... Pabrik Pindahkan
kepada
Persediaan
Gb: Aliran Biaya Produksi Barang dijual Barang Jadi
Sumber : Carter (2006:4-1) kembali men- Dijual
jadi Asset dan menjadi
Ekuitas untuk
Harga Pokok Penjualan
digunakan lagi
6
REKENING UMUM REKENING BIAYA REKENING UMUM
a2 BOP
r i
Biaya dibayar n s1
s2 b dimuka j
Piutang
Bangunan
& Alat-Alat Ak Depr
k q2
Bermacam r
c Biaya l
Penjualan
d
Gaji & Upah
e2 Utang Biaya g m
q2
e1 s2
o
Pertemuan
7- 8
Cost & cost Object
• Cost terminology are Costs and Expenses; cost is a total of
Expenses. Expenses is an item of sacrifice or expense object.
• expense is a sacrifice (has done, has been doing, and will be
doing) for special benefit (cost object); direct material, payroll,
factory overhead expenses the total of expenses it called
Cost
• the decrease of asset atau increase of liabilities that it is
scarified to reach the objective (benefit) (such as Depreciation)
Expenses become Cost
• Cost Object could traceable or Allocated
1. Expenses id a sacrifice
2. But nol all sacrifices are cost or expenses
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Cost or expenses object
Cost object for which cost are accumulated
and measured
Examples; Product, Product Unit, Jobs, procces,
department, division and others
1. direct; variable cost or expenses – Traceability
2. indirect; fixed cost or expenses – Allocate
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Cost is sacrifice if;
1. Specific objective
2. Predicted or planned
3. Unavoidable
4. Monetary unit measurement
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Cost Terminology
12
Cost classification
• The Product or Function consist of product cost
and non-product expenses
• The volume of production consist of fixe,
variable and semi variable or mixed cost
• Manufacture Production and Services
department
• Accounting period Capital and Revenue
Expenditures
• Decision Decision Making, action or evaluation
consist of relevant and not relevant cost
13
Cost classification based on Cost Function
The Product cost consist of;
1. Product cost consist of direct material- biaya
bahan baku (BBB), payroll-direct labor-tenaga
kerja (BTK) (gaji dan upah) and factory overhead
cost-biaya overhead pabrik (BOP).
2. Non-product (period expenses) consist of
marketing or selling expense-biaya penjualan and
general and administrative expense-biaya
administrasi dan umum
• DM and DL it called direct expense-biaya langsung,
biaya variabel or biaya utama (prime cost)
• FO is called indirect cost-biaya tidak langsung .
• DL + FO is called conversion cost-biaya konversi 14
TB 1 - revenue
Revenue (penjualan) all revenue accepted from
main activities (service, sales, fee and other);
example
• Production, Marketing and Consumer Coop is
sales revenues
• Credit Coop is Service and Fee revenues
Seles Rp……
– (Sales discount Rp......
Sales return) Rp...... +
…….. -
Net sales (Penjualan bersih) Rp……..
15
TB 2 – cost
Cost
– Harga PEROLEHAN expenses sacrifice to get ASSET before used (net
purchased)
– Harga POKOK Produk expense sacrifice to make goods before it is sold
(cost of Product or manufactured).
– Harga POKOK Penjualan-HPP (cost of good sold) .
16
TB 2 – Gross profit
Gross profit (Laba (rugi) kotor) is residual of net
sales minus cost of goods sold (CoGS).
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TB 2 – cost of production
The total of (jumlah keseluruhan atau total dari)
• Biaya (pemakaian) bahan baku langsung -BBBL (direct
material); BB bersifat Variabel
• Biaya tenaga kerja langsung - BTKL (direct labor); BTK
bersifat Variabel
• Biaya overhead pabrik - BOP (factory overhead
expenses); BOP sebagian bersifat Variabel dan sebagian
lainnya bersifat tetap atau dialokasikan
19
• Pemakaian Bahan Baku langsung
Pemakaian bahan (Kop Produksi) HPP (Kop Konsumen)
Prsd Awal bahan baku Rp…… Prsd Awal Brg Dagang Rp……
Pembelian Rp…… Pembelian Rp,……..
Biaya angkut Rp…… + Biaya Angkut Rp…….. +
Jumlah Pembelian Rp…… Jumlah Pembelian Rp………..
Pot Pembelian Rp……. Pot Pembelian Rp…….
Retur Pembelian Rp……. Retur Pembelian Rp…….
Rp…… - Rp…………-
Pembelian bersih Rp…….+ Pembelian bersih Rp…… +
Bahan baku tersedia Rp…… Barang dagang tersedia Rp……
Prsd Akhir Bahan baku Rp……. - Prsd Akhir Brg dagang Rp……. -
Pemakaian bahan baku Rp…….. HPP Rp…….
20
TB 2 – costof production; BIAYA
tenaga kerja langsung
Jumlah biaya tenaga kerja langsung
• Jumlah BTKL = jam kerja langsung x tarif upah
Misalnya; Jam kerja 80 jam dengan Tarif Rp 10.000;
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Latihan
• Bahan baku langsung per unit $6, BTKL $3; BOP V
$1 dan T $1.000 pada Kapasitas produksi 500 unit
Hitunglah jumlah biaya dan biaya per unit Jika
jumlah diproduksi 500 unit:
• Total biaya produksi
• Biaya utama
• Biaya konversi
• Biaya konversi Variabel
• Berapa biaya variabel
28
Latihan 2-2
• Taksiran kapasitas produksi dan penjualan 12.000 unit
• Biaya per-unit; BBL $32, TKL $10; OPV $15; OPT $6;
Pemasaran V $3 dan T $30.000, Administrasi dan umum V $2
dan T $18.000. Pajak 15%
Diminta
• Biaya Konversi
• Biaya utama
• Total biaya produksi variabel
• Total biaya produksi
• Laporan HP Produksi jika diproduksi 12.000 unit dan laporan
laba rugi jika dijual 11.000 dengan harga $125/unit
• Laporan HP Produksi jika diproduksi 12.000 unit dan laba rugi
jika harga jual $110 dan penjualan 10.600 unit dan biaya
operasional kantor variabel lainnya (Kantor) $9.750
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Latihan 2-5
• Biaya utama $300.000 dan biaya konversi
$400.000. Total biaya produksi adalah $600.000
Diminta
• Tentukan biaya tenaga kerja langsung?
30