PERHITUNGSN

HARGA POKOK
PRODUKSI DENGAN
SISTEM
(TRADISIONAL)
TDABC
2

TDABC
Time-Driven Activity Based Costing
3

MATERI TDABC
4

Perhitungan Harga Pokok

Produksi Sistem
Tradisional
 “
PT. SUKAJAYA menjual 2
produk, tas dan sepatu :
Produk
Akuntan Manajemen PT
SUKAJAYA mengidentifikasi
aktivitas cost yang dianggarkan

Aktivitas Anggaran
Keterangan Rekayasa Rp 300.000
Tas Sepatu
Set Up Rp 1.000.000
Volume Produksi Rp 10.000 Rp 40.000
Perputaran Mesin Rp 3.000.000
Harga Jual Rp 12.000 Rp 6.000
Pengemasan Rp 200.000
Biaya Utama Rp 6.000 Rp 3.000
Total Rp 4.500.000
Jam Kerja
Rp 5.000 Rp 10.000
Langsung
“
Aktivitas sesungguhnya produk Tas dan Sepatu :

Aktivitas

Rekayasa (Jam)
Konsumsi/Realisasi
Tas
Rp 6.000
Sepatu
Rp 9.000
Total

Rp 15.000
Set Up (Jam) Rp 400 Rp 600 Rp 1.000
Perputaran Mesin (Jam) Rp 50.000 Rp 100.000 Rp 150.000
Pengemasan Rp 5.000 Rp 20.000 Rp 25.000

Diminta :
Hitunglah Biaya Per Unit Menggunakan Metode
Tradisional?
 7

1. Total Jam kerja langsung

= Jam Kerja Langsung Tas +
3. Biaya Overhead Yang Dibebankan
Jam Kerja Langsung Sepatu
Total
= 5000 + 10.000 (Biaya JKL per Overhead/Unit
Produk (Total/Unit)
= 15.000 unit X jam kerja Unit
langsung)
  Rp 1.500.000
Tas 10.000 Rp 150
2. Tarif Overhead Pabrik : Jam (Rp 300 X 5.000)
Kerja Langsung Sepatu Rp 3.000.000
40.000 Rp 75
(Rp 300 X 10.000)
= Rp. 4.500.000 : 15.000
= 300/JKL
8

4. Menghitung Biaya Per Unit Produk

Keterangan Tas Sepatu
Rp  60.000.000 Rp   120.000.000
Biaya Utama
(Rp 6.000 X 10.000) (Rp 3.000 X 40.000)
 Rp     3.000.000 Rp     12.000.000
Biaya Overhead
(Rp 300 X 10.000) (Rp 300 X 40.000)
Total Biaya  Rp   63.000.000 Rp   132.000.000
Unit Produksi 10.000 40.000
Biaya/Unit  Rp              6.300  Rp               3.300
9

Perhitungan Harga Pokok

Produksi Sistem TDABC
“
11

This is a slide title

▸ Here you have a list of items

▸ And some text
▸ But remember not to overload your
slides with content
Your audience will listen to you or read the
content, but won’t do both.
12

ABC
Activity Based Costing
13

MATERI ABC
14

Perbandingan
ABC dan
TDABC
15

click
16
You can also split your content
White
Is the color of milk and
fresh snow, the color
produced by the
combination of all the
colors of the visible
spectrum.
Black
Is the color of coal,
ebony, and of outer
space. It is the darkest
color, the result of the
absence of or complete
absorption of light.
17

In two or three columns

Yellow Blue Red

Is the color of gold, Is the colour of the Is the color of
butter and ripe clear sky and the blood, and because
lemons. In the deep sea. It is of this it has
spectrum of visible located between historically been
light, yellow is violet and green on associated with
found between the optical sacrifice, danger
green and orange. spectrum. and courage.
18

A picture is worth a thousand words

A complex idea can be

conveyed with just a single
still image, namely making it
possible to absorb large
amounts of data quickly.
19

Use charts to explain your ideas

White Gray Black

20

Our process is easy

first second last

21

Let’s review some concepts

Yellow Blue Red

Is the color of gold, butter and Is the colour of the clear sky and Is the color of blood, and
ripe lemons. In the spectrum of the deep sea. It is located because of this it has historically
visible light, yellow is found between violet and green on the been associated with sacrifice,
between green and orange. optical spectrum. danger and courage.

Yellow Blue Red

Is the color of gold, butter and Is the colour of the clear sky and Is the color of blood, and
ripe lemons. In the spectrum of the deep sea. It is located because of this it has historically
visible light, yellow is found between violet and green on the been associated with sacrifice,
between green and orange. optical spectrum. danger and courage.
22

THANKS!
- Kelompok 2
23

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