Perhitungan Ongkos

Produksi
Ir. Ilyas, MT
Jurusan Teknik Mesin
FT USK
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Perhitungan Ongkos
Produksi

JTM 727 (2 sks), Semester VII

Sistim Penilaian
Kehadiran
Tugas
Quis
Midtest
Final
Jumlah

: 10%
: 20%
: 10%
: 15%
: 45%
: 100%

1.Arora, M.N, Methods and Techniques of Cost Accounting :

Theory, Problem adn Solutions, Himalaya Publisihing
House, http ://site.ebrary.com/lib/unsyiah

Managerial Cost
Concepts
Manajer memerlukan informasi mengenai
Pertemuan
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biaya seperti :
Berapa biaya yang dikeluarkan dalam
membuat produk atau menghasilkan jasa ?
Jika volume produksi menurun, akankah
biaya menurun pula ?
Apakah dampak otomatisasi terhadap total
biaya ?
Biaya cara paling baik mengendalikan
biaya-biaya ?
Biaya/ongkos apa saja yang dikeluarkan
dalam membuat produk atau menghasilkan
jasa ?
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Struktur Biaya dan

harga jual

Pertemuan
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Profit

Selling
Continegncies
General & Administrative
Manufacturing Chances
Indirect Labour

Overhead
cost

Indirect Materials
Direct Labor
Direct Materials

Conversion
cost

Cost of goods
manufactured

Estimated cost
or cost of
Manufacturing,
Development
and sales

Price

Prime
cost

Biaya/ongkos Produksi (manufacturing costs) :

Bahan Baku langsung (Direct Materials)

Buruh langsung (Direct labor)
Biaya overhead (Overhead cost)
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Biaya Produksi

Pertemuan
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Direct Materials

The basic materials and parts that are used in the

manufacturing process
Direct materials physically and directly associated with the
finished product are called direct materials

Indirect Materials

Indirect material are raw materials which cannot be easily

associated with the finished product.

Not physically part of the finished product

Cannot be traced beacouse their physical association with the
finished product is too small in terms of cost
Accounted for as part of manufacturing overhead

Direct Labor

The work of factory employees which is physically and directly

associated with converting raw materials into finished goods.

Indirect Labor

Efforts which have no physical association with the finished

product or its impractical to trace the costs.
Classified as manufacturing overhead
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Biaya Produksi

Pertemuan
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Manufacturing Overhead

Consists of costs that are indirectly associated with

manufacturingthe finished product
Includes :
Indirect labor (Supervisors, engineers, etc.)
Indirect materials (material for testing, etc)
Depreciation on factory buildings and machines
Insurance, taxes, maintenance on factory facilities

Biaya Produksi

Pertemuan
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Pertanyaannya adalah bagaimana kita

membebankan biaya-biaya tersebut,
semestara tipe dan karakteristik industri
atau sistim produksi itu bermacammacam variasinya, seperti :
1.Sistim Job order,
2.Sistim Batch
3.Sistim Kontrak
4.Sistim proses
5.Sistim joint (gabungan)
6.Sistim by-product
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