Chapter

3
Systems Design:
Job-Order costing
 Types of Costing Systems Used to
Determine Product Costs
Process Job-order
Costing Costing

Chapter 4

Banyak produk berbeda diproduksi masing-masing periode.

Produk dihasilkan untuk pesanan.
Biaya ditelusuri atau dialokasikan ke pekerjaan.
Catatan Biaya harus pelihara untuk masing-masing
pekerjaan atau produk.

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Types of Costing Systems Used to
Determine Product Costs
Process Job-order
Costing Costing

Aplikasi Biaya pesanan (Job order cost):

Barang cetakan (Special-Order printing)
Konstruksi Bangunan
Juga yang digunakan dalam industri
jasa/layanan :
Rumah sakit
Biro Hukum
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Job-Order Costing
Manufacturing
overhead (OH)
Yg diberlakukan
Direct Trac ke pekerjaan
ed d menggunakan
material irec
to e tl y penentuan
ach
job dimuka

THE JOB
c t l y
d i re
c e d b
Tra j o
Direct e ach
to
labor

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Urutan Peristiwa dalam Sistem
penetapan biaya pesanan
Job-Order Sequence of Events in a Job-Order Costing System

Direct Beban
Bebandirect
direct
DirectMaterials
Materials material
Job materialdandan
JobNo.
No.11 direct
directlabor
laborke
ke
masing-masing
masing-masing
Direct
DirectLabor
Labor Job
JobNo.
No.22 pekerjaan
pekerjaanketika
ketika
pekerjaan
pekerjaan
dilakukan.
dilakukan.
Manufacturing
Manufacturing Job
JobNo.
No.33
Overhead
Overhead

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Urutan Peristiwa dalam Sistem
penetapan biaya pesanan
Job-Order Sequence of Events in a Job-Order Costing System

Direct
DirectMaterials
Materials
Penggunaan
Penggunaan
Job
JobNo.
No.11 overhead
overheadke ke
masing-masing
masing-masing
Direct
DirectLabor
Labor pekerjaan
pekerjaan
Job
JobNo.
No.22 dengan
dengan
menggunakan
menggunakan
penentuan
penentuan
Manufacturing
Manufacturing Job
JobNo.
No.33 dimuka
dimuka
Overhead
Overhead (predeter-mined
(predeter-mined
rate).
rate).

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting

Dokumen Utama
untuk menelusuri
biaya-biaya yg
digabungkan dengan
pekerjaan melalui
kartu pesanan (job
cost sheet).

Lets investigate

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount

Cost Summary Units Shipped

Direct Materials Date Number Balance
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed
Department B3 Units Completed
Item Wooden cargo crate Formulir permintaan barang
Direct Materials Direct (materials
Labor requisition form)
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
digunakan untuk Rate Amount
otorisasi
penggunaan material pada
atas sebuah pekerjaan.
Cost Summary Units Shipped
Direct Materials Date Number Balance
Direct Labor Lets see one
Manufacturing Overhead
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Materials Requisition Form
PearCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-01

Job No. A - 143
Department B3

Description Quantity Unit Cost Total Cost

2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00

Authorized
Signature Will E. Delite
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Materials Requisition Form
PearCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-01

Job No. A - 143
Department B3
Cost of material is
charged to job A-143.
Description Quantity Unit Cost Total Cost
2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00

Type, quantity, and

total cost of material
charged to job A-143.
Authorized
Signature Will E. Delite
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Costing
Document Flow Summary
Materials yang
digunakan mungkin Direct Job Cost
juga langsung atau materials Sheets
tidak langsung.

Materials
Requisition

Manufacturing
Indirect
Overhead
materials
Account

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Workers
Manufacturing use
Overhead
Req. No. Amount Ticket Hours Amount Hours time
Rate tickets
Amount to
X7-6890 $ 116
record the time
spent on each
Cost Summary job.
Units Shipped
Direct Materials $ 116 Date Number Balance
Direct Labor
Manufacturing Overhead Lets see one
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Employee Time Ticket
PearCo Employee Time Ticket

Time Ticket No. 36 Date 3/5/01

Employee I. M. Skilled Station 42

Starting Ending Hours Hourly

Time Time Completed Rate Amount Job No.
0800 1600 8.00 $ 11.00 $ 88.00 A-143

Totals 8.00 $ 11.00 $ 88.00 A-143

Supervisor C. M. Workman

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Costing
Document Flow Summary
An employees
time may be either Direct Job Cost
direct or indirect. Labor Sheets

Employee Time
Ticket

Manufacturing
Indirect
Overhead
Labor
Account

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed 3-5-01
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Menetapkan
Direct Labor manufacturing$ overhead
88 ke pekerjaan
Manufacturing Overhead
dengan menggunakan $
overhead32ditentukan dimuka
Total Cost $ 236
sebesar
Unit Cost $ 4 per jam tenaga $kerja
118 langsung (DLH).

Lets do it
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated 3-4-01
Date Completed 3-5-01
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Cost Summary Units Shipped

Direct Materials $ 116 Date Number Balance
Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost $ 236
Unit Cost $ 118

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Application of Manufacturing
Overhead
Tingkat biaya overhead yang ditentukan
dimuka ( POHR) digunakan untuk
menerapkan overhead ke pekerjaan yang
ditentukan sebelum periode mulai
Estimated total manufacturing
overhead cost for the coming period
POHR =
Estimated total units in the
allocation base for the coming period

Idealnya, dasar alokasi adalah

suatu pengarah biaya (cost driver)
bagi overhead
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Application of Manufacturing
Overhead

Perkiraan yg didasarkan
pada ; dan ditentukan
sebelum periode
dimulai.

Overhead applied = POHR Actual activity

Jumlah aktual/sesungguhnya yang

menyangkut pengarah biaya (cost
driver) units produced, direct labor
hours, or machine hours. Incurred
during the period.
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Application of Manufacturing
Overhead

Overhead applied = POHR Actual activity

Recall the wooden crate example where:
Overhead applied = $4 per DLH 8 DLH = $32
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Job-Order Costing
Document Flow Summary
Employee Indirect
Time Ticket Labor

Other Manufacturing Applied

Job Cost
Actual OH Overhead
Overhead Sheets
Charges Account

Materials Indirect
Requisition Material

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Kebutuhan Biaya overhead
ditentukan dimuka (POHR)
Pengunaan (POHR) membuat mungkinnya
memperkirakan total harga pokok pesanan segera.

Actual overhead periode berjalan tidak dapat

diketahui sampai akhir periode.

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example

PearCo menggunakan dasar overhead

pada direct labor hours (DLH). Total
perkiraan overhead untuk setahun
sebesar $640,000. Total estimated labor
cost adalah $1,400,000 dan total
estimated labor hours adalah 160,000.

Berapa POHR (per jam) ?

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example
Estimated total manufacturing
overhead cost for the coming period
POHR =
Estimated total units in the
allocation base for the coming period

$640,000
POHR =
160,000 direct labor hours (DLH)

POHR = $4.00 per DLH

Karena masing-masing jam kerja tenaga kerja
langsung atas suatu pekerjaan $ 4.00

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example
PearCo Job Cost Sheet
Job Number X - 32 Date Initiated 3-9-01
Date Completed 3-11-01
Department B3 Units Completed 6
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-7456 $ 240 23 26 $ 286

Cost Summary Units Shipped

Direct Materials $ 240 Date Number Balance
Direct LaborBerapa jumlah overhead
$ 286 yg akan
Manufacturing Overhead
Total Cost dibebankan ke Job X-32?
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example
PearCo Job Cost Sheet
Job Number X - 32 Date Initiated 3-9-01
Date Completed 3-11-01
Department B3 Units Completed 6
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-7456 $ 240 23 26 $ 286 26 $ 4 $ 104

Cost Summary Units Shipped

Direct Materials $ 240 Date Number Balance
Direct Labor $ 286
Manufacturing Overhead $ 104
Total Cost
Unit Cost

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order System Cost Flows

Mari menguji aliran

biaya mengalir dalan
sistem biaya. Kita
akan menggunakan
T-Accounts dan
mulai dengan
material.

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order System Cost Flows
Work in Process
Raw Materials (Job Cost Sheet)
Material Direct
Direct
Purchase Materials Materials
s Indirect

Materials

Mfg. Overhead
Actual Applied
Indirect

Materials

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order System Cost Flows

Selanjutnya
tambahkan labor
costs dan
bebankan
manufacturing
overhead ke
aliran biaya
pesanan.
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Job-Order System Cost Flows
Salaries and Work in Process
Wages Payable (Job Cost Sheet)
Direct Direct
Labor
Indirect Materials
Direct

Labor Labor
Overhead

Applied
Mfg. Overhead
Actual Applied
Indirect Overhead
Jika
JikaMOMOaktual
aktualdan
danMO
MO
tidak
tidaksama,
sama,pada
padaakhir
akhir
Materials Applied to periode
periodeakuntansi
akuntansi
Indirect

Work in diperlukan
Labor diperlukanpenyesuaian.
penyesuaian.
Process
Irwin/McGraw-HillOthers

The McGraw-Hill Companies, Inc., 2000
 Job-Order System Cost Flows

Sekarang
barang selesai
dan terjual.
Masih dengan
saya?

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

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

Applied
Cost of Goods Sold
Cost of
Goods
Sold

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order System Cost Flows

Mari kempali ke
PearCo dan lihat
apa yg akan
dilakukan jika MO
aktual dan MO
dibebankan tidak
sama.

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example

PearCos MO aktual pada setahun sebesar $650,000

dengan 170,000 jam (DLH).
Berapa banyak MO PearCos jobs yang dibebankan
selama tahun berjalan ? PearCos menggunakan
POHR sebesar $4.00 per DLH.

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example

PearCos MO aktual pada setahun sebesar

$650,000 dengan 170,000 jam (DLH).
Berapa banyak MO PearCos jobs yang
dibebankan selama tahun berjalan ? PearCos
menggunakan POHR sebesar $4.00 per DLH.

SOLUTION
Applied Overhead = POHR Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH 170,000 DLH = $680,000

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Example

PearCos MO aktual pada setahun sebesar $650,000

dengan 170,000 jam (DLH).
Berapa banyak MO PearCos jobs yang
PearCo memiliki MO :
dibebankan selama tahun berjalan ? PearCos
overapplied
menggunakan
sebesar $30,000. POHR
Apa yg sebesar
akan $4.00 per DLH.
PearCo lakukan ?

SOLUTION
Applied Overhead = POHR Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH 170,000 DLH = $680,000

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overapplied and Underapplied
Manufacturing Overhead
PearCos Method

$30,000
$30,000 mungkin di
mungkin dialokasikan
tutup langsung ke
ke perkiraan-
cost of goods sold.
perkiraan.
OR
Work in Finished
Process Goods

Cost of Cost of
Goods Sold Goods Sold

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overapplied and Underapplied
Manufacturing Overhead

PearCos Cost PearCos

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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overapplied and Underapplied
Manufacturing Overhead - Summary
PearCos
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

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Overhead Application Question 1

Tiger,
Tiger, Inc.
Inc. memiliki
memiliki MO
MO aktual
aktual sebesar
sebesar $$
1,210,000
1,210,000 dandan POHR
POHR sebesar
sebesar $4.00
$4.00 per
per
jam
jam mesin
mesin (MH).
(MH). MH
MH selama
selama periode
periode
berjalan
berjalan 290,000
290,000 MH.
MH. Berapa
Berapa MO
MO ??
a.
a. $50,000
$50,000 overapplied.
overapplied.
b.
b. $50,000
$50,000 underapplied.
underapplied.
c.
c. $60,000
$60,000 overapplied.
overapplied.
d.
d. $60,000
$60,000 underapplied.
underapplied.
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Overhead Application Question 2

Diasumsikan
Diasumsikan bahwa
bahwa MO
MO $60,000
$60,000
underapplied.
underapplied. Jumlah
Jumlah ini
ini sakan
sakan menyebabkan
menyebabkan
penyesuaian
penyesuaian berupa
berupa penurunan/decrease
penurunan/decrease cost
cost
of
of goods
goods sold
sold by
by $60,000.
$60,000.
a.
a. True
True
b.
b. False
False

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Job-Order Costing Typical
Accounting Entries

Mari lihat
ringkasan ayat-
ayat jurnal
untuk sistem
harga pokok
pesanan.
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
 Cost Flows Material Purchases

Pembelian raw material dicatat dalam perkiraan

persediaan (inventory account).

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Raw Materials XXXXX
Accounts Payable XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Material Usage
Pemakaian bahan langsung (direct materials) yg digunakan utk
produksi ( Work in Process) & pengurangan bahan baku (raw
material). Penggunaan bahan tdk langsung (indirect materials)
dibebankan ke biaya produksi (manufacturing Overhead) dan
juga penurunan pd bahan baku (raw material) .

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX
Raw Materials XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Labor

Upah kerja langsung diadakan utk produksi (work

in process) dan upah kerja tdk langsung (indirect
labor) dibebankan kepada biaya overhead pabrik
(manufacturing overhead).
GENERAL JOURNAL Page 3
Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX
Salaries and Wages Payable XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Actual Overhead

Tabahan indirect materials dan indirect labor, serta

other manufacturing overhead costs yang
dibebankan kepada perkiraan manufacturing
Overhead.

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Manufacturing Overhead XXXXX
Accounts Payable XXXXX
Property Taxes Payable XXXXX
Prepaid Insurance XXXXX
Accumulated Depreciation XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Overhead Applied

Work in Process bertambah ketika MO dibebankan

kepada pesanan.

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Work in Process XXXXX
Manufacturing Overhead XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Period Expenses

Nonmanufacturing costs (period expenses)

dibebankan sebagai biaya non produksi:

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Salaries Expense XXXXX
Salaries and Wages Payable XXXXX

Advertising Expense XXXXX

Accounts Payable XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Cost of Goods
Manufactured
Pesanan selesai, HP Produksi (cost of goods
manufactured) ditransfer ke barang jadi (finished
goods) dari barang dlm proses (work in process).

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Finished Goods XXXXX
Work in Process XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 Cost Flows Sales

Ketika brg jadi dijual, ada 2 ayat: (1) mencata

penjualan; and (2) mencatat HPP (cost of goods
sold) dan engurangi barang jadi (and reduce
Finished Goods).

GENERAL JOURNAL Page 3

Post.
Date Description Ref. Debit Credit
Accounts Receivable XXXXX
Sales XXXXX

Cost of Goods Sold XXXXX

Finished Goods XXXXX

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000

 End of Chapter 3

Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000