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MODUL 2
PERHITUNGAN HARGA POKOK PRODUKSI
Oleh
Ir. Betrianis, MSi
TUJUAN PEMBELAJARAN
RINGKASAN MODUL
Financial accounting
provides information
to stockholders,
creditors and others
who are outside
the organization.
Perbandingan MANAGERIAL
dan FINANCIAL ACCOUNTING
MANAGERIAL ACCOUNTING
Activities include:
Work of Management
Planning
Directing and
Motivating
Controlling
Decision
Making
Measuring
performance
(Controlling)
Begin
Implementing
plans (Directing
and Motivating)
PLANNING
Planning requires management to:
Look ahead
Establish objectives
Add value to the business under its control
(as measured by companys stock price or
its potential selling price)
CONTROLLING
Controlling requires management to:
Keep the firms activities on track
Determine whether planned goals are
being met
Decide what changes are needed if goals
are not met
MANUFACTURING COSTS
DIRECT MATERIALS
Raw materials
Materials
INDIRECT MATERIALS
o
LABOR
MANUFACTURING OVERHEAD
Consists of costs that are indirectly associated
with manufacturing the finished product.
Includes:
Indirect materials
Indirect labor
Depreciation on factory buildings and machines
Insurance, taxes, maintenance on factory facilities
Manufacturing
Overhead
PRODUCT COSTS
VERSUS
PERIOD COSTS
Product costs:
PRODUCT COSTS
VERSUS
PERIOD COSTS
Period costs:
PRODUCT VERSUS
PERIOD COSTS
Product Costs
Manufacturing
Costs
Direct Materials
Direct Labor
Manufacturing
Overhead
Period Costs
Nonmanufacturing
Costs
Prime Costs
Selling Expenses
Administrative
Expenses
Conversion
Costs
COST OF GOODS
MANUFACTURED
FORMULA
Beginning
Work in
Process
Inventory
Total Cost of
Work in Process
Total Current
Manufacturing
Costs
Ending Work
in Process
Inventory
Total Cost of
Work in
Process
Cost of Goods
Manufactured
Manufaktur/Industri (Manufacturer)
COST OF GOODS
MANUFACTURED
SCHEDULE
The Cost of
Goods
Manufactured
Schedule as
shown on the
right is an
internal
financial
schedule that
shows each of
the cost
elements.
COMPUTATION OF TOTAL
MANUFACTURING COSTS
Total manufacturing costs are the sum of the product costs
Manufacturing
Cost
$ 100,000
80,000
25,000
6,000
28,000
70,000
$ 309,000
xxx
xxx (+)
xxx
xxx (-)
XXX
Retur....................2
Pot.pembelian.. 4 (+)
Jumlah..............
6 (-)
Pembelian Bersih..........172
Pengangkutan.................2 (+)
Jumlah..................
174 (+)
Jumlah Bahan Yang Tersedia..
198
Persediaan Akhir..
18 (-)
Biaya Bahan Yang Terpakai...........
UPAH BURUH LANGSUNG......
400
420
PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut :
==================================================================
Accounts
31 Desember
2000
2001
PT. Terus Maju bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah )
sebagai berikut :
==================================================================
Accounts
31 Desember
2000
2001