DESAIN SISTEM: PERHITUNGAN

BIAYA BERDASARKAN PESANAN

(JOB ORDER COSTING)
 Tujuan Pembelajaran
1. Membedakan antara job order costing dan Process Costing
2. Mengidentifikasi dokumen yang digunakan dalam job order
costing
3. Menghitung tarif overhead yang ditentukan dimuka
4. Penyiapan jurnal dalam Job order Costing
5. Membebankan biaya overhead terhadap Barang dalam
Proses dengan menggunakan tarif overhead yang
ditentukan dimuka
6. Menghitung Overhead yang diperhitungkan terlalu rendah
atau terlalu tinggi dan jurnal penutup
 Jenis Design sistem Perhitungan Biaya

Process Costing Job Order Costing

• Digunakan dalam • Digunakan untuk
perusahaan yang perusahaan yang
memproduksi satu jenis memproduksi berbagai
produk dalam jumlah besar produk selama periode
dalam jangka panjang tertentu

• Biaya perunit dihitung • Sistem biaya berdasarkan

dengan cara membagi total pesanan juga digunakan
biaya dengan unit yang secara luas dalam
diproduksi (page 123) perusahaan jasa. (page 123)
 Perbedaan Process and Job-Order Costing

Job-Order Process
jumlah pekerjaan banyak jenis sejenis
dasar akumulasi biaya pekerjaan Department
perhit. Biaya rata2 pekerjaan Department
Similarities Between Job-Order and Process Costing

• Both systems assign material, labor and

overhead costs to products and they provide a
mechanism for computing unit product cost.
• Both systems use the same manufacturing
accounts, including Manufacturing Overhead,
Raw Materials, Work in Process, and Finished
Goods.
• The flow of costs through the manufacturing
accounts is basically the same in both systems.
 Differences Between Job-Order and Process Costing
•• Process
Process costing
costing isis used
used when
when aa single
single product
product isis produced
produced on on aa
continuing
continuing basis
basis oror for
for aa long
long period
period ofof time.
time. Job-order
Job-order costing
costing isis
used
used when
when many
many different
different jobs
jobs are
are worked
worked onon each
each period.
period.
•• Process
Process costing
costing systems
systems accumulate
accumulate costs
costs by
by department.
department. Job-order
Job-order
costing
costing systems
systems accumulated
accumulated costscosts by
by individual
individual jobs.
jobs.
•• Process
Process costing
costing systems
systems use use department
department production
production reports
reports to
to
accumulate
accumulate costs.
costs. Job-order
Job-order costing
costing systems
systems use
use jobjob cost
cost sheets
sheets to to
accumulate
accumulate costs.
costs.
•• Process
Process costing
costing systems
systems compute
compute unit
unit costs
costs by
by department.
department. Job-Job-
order
order costing
costing systems
systems compute
compute unit unit costs
costs by
by job.
job.
 Biaya Produksi

Biaya
BiayaBahan
Bahanlangsung
langsung
Bahan dan
dantenaga
tenagakerja
BahanLangsung
Langsung langsung
kerja
langsungdibebankan
dibebankan
Job
JobNo.
No.11 kepada
kepadamasing-masing
masing-masing
pekerjaan
pekerjaanpada
padasaat
saat
pekerjaan
pekerjaantelah
telah
TKL
TKL diselesaikan.
Job
JobNo.
No.22 diselesaikan.

Overhead
Overheadpabrik
pabrik Job
JobNo.
No.33
 Direct Manufacturing Costs
Overhead
Overhead Pabrik,
Pabrik,
termasuk
termasuk Bahan
Bahan
Bahan
BahanLangsung
Langsung tidakk
tidakk langsung
langsung
Job
JobNo.
No.11
dan
dan Tenaga
Tenaga kerja
kerja
TKL
TKL
tidak
tidak langsung
langsung
Job
JobNo.
No.22 dialokasikan
dialokasikan ke ke
semua
semua pekerjaan
pekerjaan
Overhead
OverheadPabrik
Pabrik Job
JobNo.
No.33 pesanan,
pesanan, bukan
bukan
kepada
kepada tiap2
tiap2
pekerjaan.
pekerjaan.
 Job-Order Cost Accounting
Yost Job Cost Sheet
Nomor Pekerjaan: 2B47 Tanggal Mulai 2 Maret 2010
Tanggal Selesai
Department Penggilingan Unit Selesai
Item Kopling Pesanan Khusus
Bahan Baku Langsung TKL Manufacturing Overhead
Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai

Ringkasan Biaya Unit yang Dikirim

Bahan Baku Langsung Tanggal Nomor Jumlah
TKL
Overhead Pabrik
Total Biaya
Biaya Produk Perunit
 Materials Requisition Form
Yost- Formulir Permintaan Bahan

No Permintaan 14873 Tanggal 2 Maret 2010

No. Pekerjaan 2B47
Department Penggilingan

Deskripsi Kuantitas Biaya Per unit Total Biaya

Housing M46 2 $ 124.00 $ 248.00
Connector G7 4 103.00 412.00
$ 660.00

Tanda Will E. Delite

Tangan
 Kartu Jam Kerja
Yost Co.
Kartu Jam Kerja
Kartu Jam Kerja No. 843 Tanggal 3 Maret
Karyawan Upin Bagian 4

Mulai Selesai Waktu Tarif No.

Nilai Pekerjaan
7:00 12:00 5 $ 9 $ 45 2 B47
12:30 2:30 2 $ 9 18 2 B50
2:30 3:30 1 $ 9 9 Pemeliharaan

Totals 8.00 $ 72.00

Supervisor R. W. P ace
 Biaya Overhead Pabrik
Kesulitan dalam menghitung biaya Overhead
dikarenakan:
1. Biaya Overhead merupakan biaya tidak langsung
sehingga tidak mungkin/sangat sulit untuk
menelusuri biaya ini ke produk atau pekerjaan
tertentu
2. BOP terdiri dari berbagai macam jenis biaya
3. Meskipun output produksi berfluktuasi, biaya
overhead pabrik relatif tetap karena adanya biaya
tetap
Alasan menggunakan Basis Alokasi
Basis Alokasi merupakan suatu ukuran seperti jam tenaga
kerja langsung atau jam mesinyang digunakan untuk
membebankan biaya overhead ke produk/jasa
 Pembebanan Overhead
Tarif Overhead yang ditentukan dimuka (pre-determined
Overhead/POHR) lebih didasarkan pada estimasi daripada
aktual, dikarenakan nilai ditentukan sebelumnya dan
digunakan untuk menetapkan biaya overhead sepanjang
periode produksi
Estimasi Biaya Overhead Pabrik Total
POHR =
Estimasi Unit Produksi Total

Idealnya,
Idealnya, basis
basis alokasi
alokasi adalah
adalah
biaya
biaya yang
yang menyebabkan
menyebabkan
overhead
overhead muncul
muncul
 Diperlukannya POHR
Dengan menggunakan tarif POHR maka
memungkinkan untuk mengestimasi total
biaya pekerjaan di masa yang akan datang
$

Overhead Aktual tidak akan diketahui sampai

akhir periode
Application of Manufacturing Overhead

Berdasarkan
Berdasarkan estimasi,
estimasi, dan
dan
ditentukan
ditentukan sebelum
sebelum periode
periode
dimulai
dimulai

Overhead yang dibebankan = POHR × Actual activity

Actual
Actual amount
amount ofof the
the allocation
allocation
based
based upon
upon the
the actual
actual level
level of
of
activity.
activity.
 Overhead Application Rate
Estimated total manufacturing
overhead cost for the coming period
POHR =
Estimated total units in the
allocation base for the coming period

$320,000
POHR =
40,000 direct labor hours (DLH)

POHR = $8.00 per DLH

For
For each
each direct
direct labor
labor hour
hour worked
worked onon aa
particular
particular job,
job, $8.00
$8.00 ofof factory
factory overhead
overhead will
will
be
be applied
applied to
to that
that job.
job.
 Job-Order Cost Accounting
Yost Job Cost Sheet
Nomor Pekerjaan: 2B47 Tanggal Mulai 2 Maret 2010
Tanggal Selesai 8 Maret
Department Penggilingan Unit Selesai 2
Item Kopling Pesanan Khusus
Bahan Baku Langsung TKL Manufacturing Overhead
Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai
843 27
14873 $660 5 $ 45 $8/DLH $216
846 8 60
14875 506 850 4 21
14912 238 851 10 54

Ringkasan Biaya Unit yang Dikirim

Bahan Baku Langsung $ 1, 404 Tanggal Nomor Jumlah
TKL 180 8 Maret 2
Overhead Pabrik 216
Total Biaya
Biaya Produk Perunit
 Job-Order Cost Accounting
Yost Job Cost Sheet
Nomor Pekerjaan: 2B47 Tanggal Mulai 2 Maret 2010
Tanggal Selesai 8 Maret
Department Penggilingan Unit Selesai 2
Item Kopling Pesanan Khusus
Bahan Baku Langsung TKL Manufacturing Overhead
Permint.No. Nilai Ticket Jam Nilai Jam Rate Nilai
843 27
14873 $660 5 $ 45 $8/DLH 2$216
846 8 60
14875 506 850 4 21
14912 238 851 10 54

Ringkasan Biaya Unit yang Dikirim

Bahan Baku Langsung $ 1, 404 Tanggal Nomor Jumlah
TKL 180 8 Maret 2
Overhead Pabrik 216
Total Biaya 1,800
Biaya Produk Perunit $ 900
Interpreting the Average Unit Cost

The average unit cost should not be interpreted

as the costs that would actually be incurred if an
additional unit were produced.

Fixed overhead would not change if another unit

were produced, so the incremental cost of
another unit may be somewhat less than $118.
 Quick Check 
Job
Job WR53
WR53 atat NW
NW Fab,
Fab, Inc.
Inc. required
required $200
$200 of
of
direct
direct materials
materials and
and 10
10 direct
direct labor
labor hours
hours at
at
$15
$15 per
per hour.
hour. Estimated
Estimated total
total overhead
overhead for
for
the
the year
year was
was $760,000
$760,000 andand estimated
estimated direct
direct
labor
labor hours
hours were
were 20,000.
20,000. What
What would
would be
be
recorded
recorded as
as the
the cost
cost of
of job
job WR53?
WR53?
a.
a.$200.
$200.
b.
b.$350.
$350.
c.c.$380.
$380.
d.
d.$730.
$730.
 Quick Check 
Job
Job WR53
WR53 atat NW
NW Fab,
Fab, Inc.
Inc. required
required $200
$200 ofof
direct
direct materials
materials and
and 1010 direct
direct labor
labor hours
hours atat
$15
$15 per
per hour.
hour. Estimated
Estimated total
total overhead
overhead for for
the
the year
year was
was $760,000
$760,000 andand estimated
estimated direct
direct
labor
labor hours
hours were
were 20,000.
20,000. What
What would
would be be
recorded
recorded as the
the cost
asPred. of
of job
costrate
ovhd. job WR53?
WR53?
$760,000/20,000hours $38

a.
a.$200.
$200. Direct materials $200
Direct labor $15 x 10 hours $150
b.
b.$350.
$350. Manufacturing overhead $38 x 10 hours $380
Total cost $730
c.c.$380.
$380.
d.
d.$730.
$730.
Job-Order System Cost Flows

Let’s examine the

cost flows in a job-
order costing system.
 Job-Order System Cost Flows
Raw Materials Work in Process
Material  Direct (Job Cost Sheet)
Purchases Materials Direct
 Indirect Materials
Materials

Mfg. Overhead
Actual Applied
 Indirect

Materials
 Cost Flows – Material Purchases

Raw material purchases are recorded in an

inventory account.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Raw Materials XXXXX
Accounts Payable XXXXX
 Cost Flows – Material Usage
Direct materials issued to a job increase Work in Process
and decrease Raw Materials. Indirect materials used
are charged to Manufacturing Overhead and also
decrease Raw Materials.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX
Raw Materials XXXXX
 Job-Order System Cost Flows
Salaries and Wages Work in Process
Payable (Job Cost Sheet)
 Direct  Direct
Labor Materials
 Indirect  Direct

Labor Labor

Mfg. Overhead
Actual Applied
 Indirect

Materials
 Indirect

Labor
 Cost Flows – Labor

The cost of direct labor incurred increases Work in

Process and the cost of indirect labor increases
Manufacturing Overhead.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX
Salaries and Wages Payable XXXXX
 Job-Order System Cost Flows
Salaries and Wages Work in Process
Payable (Job Cost Sheet)
 Direct  Direct
Labor Materials
 Indirect  Direct

Labor Labor
Mfg. Overhead
Actual Applied
 Indirect

Materials
 Indirect

Labor
 Other

Overhead
 Cost Flows – Actual Overhead

In addition to indirect materials and indirect labor, other

manufacturing overhead costs are charged to the
Manufacturing Overhead account as they are incurred.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Manufacturing Overhead XXXXX
Accounts Payable XXXXX
Property Taxes Payable XXXXX
Prepaid Insurance XXXXX
Accumulated Depreciation XXXXX
 Job-Order System Cost Flows
Salaries and Wages Work in Process
Payable (Job Cost Sheet)
 Direct  Direct
Labor Materials
 Indirect  Direct

Labor Labor
 Overhead
Mfg. Overhead
Actual Applied Applied
 Indirect
IfIf actual
actual and
and applied
applied
Materials  Overhead
 Indirect
manufacturing
manufacturing overhead
overhead
Applied to are
are not
not equal,
equal, aa year-end
year-end
Labor Work in adjustment
 Other adjustment isis required.
required.
Process
Overhead
 Cost Flows – Overhead Applied
Work in Process is increased when
Manufacturing Overhead is applied to jobs.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX
 Nonmanufacturing Cost Flows
Nonmanufacturing costs are not assigned to individual jobs,
rather they are expensed in the period incurred.

Examples:
Examples:
1.
1. Salary
Salary expense
expense of of employees
employees
that
that work
work in
in aa marketing,
marketing, selling,
selling,
or
or administrative
administrative capacity.
capacity.
2.
2. Advertising
Advertising expenses
expenses are
are expensed
expensed
in
in the
the period
period incurred.
incurred.
 Nonmanufacturing Cost Flows
Nonmanufacturing costs (period expenses) are
charged to expense as they are incurred.

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Salaries Expense XXXXX
Salaries Payable XXXXX

Advertising Expense XXXXX

Accounts Payable XXXXX
 Job-Order System Cost Flows
Work in Process Finished Goods
(Job Cost Sheet)
 Direct  Cost of
Materials
 Cost of Goods
 Direct
Goods Mfd.
Mfd.
Labor
 Overhead

Applied
 Cost Flows – Cost of Goods Manufactured
As jobs are completed, the Cost of Goods
Manufactured is transferred to Finished Goods from
Work in Process.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Finished Goods XXXXX
Work in Process XXXXX
 Job-Order System Cost Flows
Work in Process Finished Goods
(Job Cost Sheet)
 Direct  Cost of  Cost of
Materials
 Cost of Goods Goods
 Direct
Goods Mfd. Sold
Mfd.
Labor
 Overhead

Applied Cost of Goods Sold

 Cost of
Goods
Sold
 Cost Flows – Sales
When finished goods are sold, two entries are
required: (1) to record the sale, and (2) to
record COGS and reduce Finished Goods.
GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Accounts Receivable XXXXX
Sales XXXXX

Cost of Goods Sold XXXXX

Finished Goods XXXXX
 Defining Under- and Overapplied Overhead
The difference between the overhead cost applied to
Work in Process and the actual overhead costs of a period
is termed either underapplied or overapplied overhead.

Underapplied overhead exists Overapplied overhead exists

when the amount of overhead
applied to jobs during the
period using the
predetermined overhead rate
is less than the total amount of
overhead actually incurred
during the period.
when the amount of overhead
applied to jobs during the
period using the
predetermined overhead rate
is greater than the total
amount of overhead actually
incurred during the period.
 Overhead Application Example
PearCo’s
PearCo’sactual
actualoverhead
overheadforforthe
theyear
yearwas
was$650,000
$650,000
with
withaatotal
totalof
of170,000
170,000direct
directlabor
laborhours
hoursworked
workedon on
jobs.
jobs.
How
Howmuch
muchtotal
totaloverhead
overheadwaswasapplied
appliedtotoPearCo’s
PearCo’s
jobs
jobsduring
duringthe
theyear?
year? Use
UsePearCo’s
PearCo’spredetermined
predetermined
overhead
overheadrate
rateof
of$4.00
$4.00perperdirect
directlabor
laborhour.
hour.

Overhead Applied During the Period

Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000
 Overhead Application Example
PearCo’s
PearCo’s actual
actual overhead
overhead for for the
the year
year was
was
$650,000
$650,000 withwith aa total
total of
of 170,000
170,000 direct
direct labor
labor
hours
hours worked
worked on
on jobs.
jobs.
PearCo has overapplied
How
How much
much
overhead total
for thetotal overhead
yearoverhead was was applied
applied toto
PearCo’s
by $30,000.jobs
PearCo’s jobs
Whatduring
will the
during the year?
year? UseUse PearCo’s
PearCo’s
predetermined
PearCo do? overhead
predetermined overhead raterate of
of $4.00
$4.00 per
per
direct
direct labor
labor hour.
hour.
Overhead Applied During the Period
Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000
 Quick Check 
Tiger,
Tiger,Inc.
Inc.had
hadactual
actualmanufacturing
manufacturingoverhead
overheadcosts
costsof
of
$1,210,000
$1,210,000and
andaapredetermined
predeterminedoverhead
overheadrate
rateof
of$4.00
$4.00
per
permachine
machinehour.
hour. Tiger,
Tiger,Inc.
Inc.worked
worked290,000
290,000machine
machine
hours
hoursduring
duringthe
theperiod.
period. Tiger’s
Tiger’smanufacturing
manufacturingoverhead
overhead
isis
a.
a. $50,000
$50,000overapplied.
overapplied.
b.
b. $50,000
$50,000underapplied.
underapplied.
c.c. $60,000
$60,000overapplied.
overapplied.
d.
d. $60,000
$60,000underapplied.
underapplied.
 Quick Check 
Tiger,
Tiger,Inc.
Inc.had
hadactual
actualmanufacturing
manufacturingoverhead
overheadcosts
costsof of
$1,210,000
$1,210,000and
andaapredetermined
predeterminedoverhead
overheadrate rateofof$4.00
$4.00
per
permachine
machinehour.
hour. Tiger,
Tiger,Inc.
Inc.worked
worked290,000
290,000machine
machine
hours
hoursduring
duringthe
theperiod. Tiger’s
Tiger’smanufacturing
period.Overhead
Overhead manufacturing
Applied
Applied
overhead
overhead
isis $4.00
$4.00per
perhour
hour××290,000
290,000hours
hours
== $1,160,000
$1,160,000
a.
a. $50,000
$50,000overapplied.
overapplied.Underapplied
UnderappliedOverhead
Overhead
b. $50,000 underapplied. $1,210,000 --$1,160,000
b. $50,000 underapplied. = $50,000 $1,160,000
$1,210,000
= $50,000
c.c. $60,000
$60,000overapplied.
overapplied.
d.
d. $60,000
$60,000underapplied.
underapplied.
 Disposition of Under- or Overapplied Overhead

PearCo’s
PearCo’s Method
Method

$30,000 $30,000 may be

may be allocated closed directly to
to these accounts. cost of goods sold.
OR
Work
Work in
in Finished
Finished
Process
Process Goods
Goods

Cost
Cost of
of Cost
Cost of
of
Goods
Goods Sold
Sold Goods
Goods Sold
Sold
 Disposition of Under- or Overapplied Overhead

PearCo’s Cost PearCo’s

of Goods Sold Mfg. Overhead
Unadjusted Actual Overhead
Balance overhead applied
costs to jobs
$30,000
$650,000 $680,000
Adjusted $30,000 $30,000
Balance overapplied
 Allocating Under- or Overapplied Overhead
Between Accounts
Assume the overhead applied in ending Work in Process
Inventory, ending Finished Goods Inventory, and Cost of
Goods Sold is shown below:
Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000
 Allocating Under- or Overapplied Overhead
Between Accounts
We would complete the following allocation of $30,000
overapplied overhead:

Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000
Allocating Under- or Overapplied Overhead
Between Accounts
Percent of Allocation of
Amount Total $30,000
Work in process $ 68,000 10% $ 3,000
Finished Goods 204,000 30% 9,000
Cost of Goods Sold 408,000 60% 18,000
Total $ 680,000 100% $ 30,000

GENERAL JOURNAL
Post.
Date Description Ref. Debit Credit
Manufacturing Overhead 30,000
Work in Process Inventory 3,000
Finished Goods Inventory 9,000
Cost of Goods Sold 18,000
 Overapplied and Underapplied Manufacturing
Overhead - Summary

PearCo’s Method

Alternative 1 Alternative 2
If Manufacturing Close to Cost
Overhead is . . . of Goods Sold Allocation

UNDERAPPLIED INCREASE INCREASE

Cost of Goods Sold Work in Process
(Applied OH is less Finished Goods
than actual OH) Cost of Goods Sold

OVERAPPLIED DECREASE DECREASE

Cost of Goods Sold Work in Process
(Applied OH is greater Finished Goods
than actual OH) Cost of Goods Sold
 Quick Check 
What
What effect
effect will
will the
the overapplied
overapplied overhead
overhead
have
have on
on PearCo’s
PearCo’s net
net operating
operating income?
income?
a.
a.Net
Netoperating
operating income
incomewill
willincrease.
increase.
b.
b.Net
Net operating
operatingincome
incomewill
willbe
beunaffected.
unaffected.
c.c.Net
Net operating
operating income
incomewill
willdecrease.
decrease.
 Quick Check 
What
What effect
effect will
will the
the overapplied
overapplied overhead
overhead
have
have on
on PearCo’s
PearCo’s net
net operating
operating income?
income?
a.
a.Net
Netoperating
operating income
incomewill
willincrease.
increase.
b.
b.Net
Net operating
operatingincome
incomewill
willbe
beunaffected.
unaffected.
c.c.Net
Net operating
operating income
incomewill
willdecrease.
decrease.
 Multiple Predetermined Overhead Rates
To
To this
this point
point we
we have
have assumed
assumed that
that there
there is
is aa single
single predetermined
predetermined overhead
overhead rate
rate called
called aa
plantwide
plantwide overhead
overhead rate.
rate.

Large
Large companies
companies often
often use
use May
May be
be more
more complex
complex but
but .. .. ..
multiple
multiple predetermined
predetermined
overhead
overhead rates.
rates.

May be more accurate

because it reflects
differences across
departments.