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Job Order

Costing

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4-1
Tujuan Pembelajaran 1
Menguraikan konsep-konsep yang menjadi
rangka bangun sistem kalkulasi biaya
Basic Costing Terminology
Several key points from prior
chapters:
Cost Objects - including responsibility
centers, departments, customers,
products, etc.
Direct costs and tracing materials and
2003 Prenticelabor
Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
logically extended

Cost Pool any logical grouping of related cost


objects
Cost-allocation base a cost driver is used as a
basis upon which to build a systematic method of
distributing indirect costs.
For example, lets say that direct labor hours
cause indirect costs to change. Accordingly,
direct labor hours will be used to distribute or
allocate costs among objects based on their
usage of that cost driver

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Costing Systems

Job-Costing: system accounting for


distinct cost objects called Jobs. Each
job may be different from the next,
and consumes different resources
Wedding announcements, aircraft,
advertising
Process-Costing: system accounting
for mass production of identical or
similar products
Oil refining, orange juice, soda pop
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Costing Systems Illustrated

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Costing Approaches

Actual Costing - allocates:


Indirect costs based on the actual indirect-cost
rates times the actual activity consumption
Normal Costing allocates:
Indirect costs based on the budgeted indirect-
cost rates times the actual activity
consumption
Both methods allocate Direct costs to a
cost object the same way: by using actual
direct-cost rates times actual consumption

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Mengapa Biaya Overhead tidak
dapat ditelusuri langsung ke
pesanan
Ada bahan penolong yang harganya
tidak material dan penggunaannya
tidak bisa secara langsung ditelusuri
ke pesanan tertentu.
Waktu terjadinya biaya overhead
pabrik yang tidak sama.
Perilaku biaya overhead pabrik yang
berbeda-beda.
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4-7
Tujuan Pembelajaran 2
Membedakan antara job-order costing dan
proses costing
Job-costing Process-costing
system system

Unit produk atau Sejumlah besar


jasa yang berbeda unit-unit produk
atau jasa yang
identik atau
serupa
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Karakteristik
Karakteristik dari
dari Job-Order
Job-Order Costing
Costing
Produk bervariasi dan
memiliki perbedaan
mendasar satu dengan
lainnya
Biaya diakumulasi
Contoh:
berdasarkan job (Sektor Jasa:penugasan audit
oleh KAP, penugasan
Biaya per unit dihitung konsultasi).
dengan membagi biaya per (sektor perdagangan :
pengiriman pesanan khusus
job dengan jumlah unit yang melalui pos).
(sektor manufaktur : perakitan
diproduksi pada tiap job pesawat individual di Boeing)
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Karakteristik
Karakteristik dari
dari Process
Process Costing
Costing
Produk homogen
Contoh:
Biaya diakumulasikan (sektor jasa: kliring cek di
bank, pengiriman pos).
berdasarkan proses atau (sektor manufaktur:
departemen penyulingan minyak oleh Shell
Oil, produksi minuman oleh
Biaya per unit dihitung pepsiCo)

melalui pembagian biaya


proses satu periode
dengan unit yang
diproduksi selama
periode tersebut
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Learning Objective 3

Outline a seven-step
approach to job costing.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 11


Seven-Step Approach
to Job Costing

Step 1:
Identify the chosen cost object.
Step 2:
Identify the direct costs of the job.
Step 3:
Select the cost-allocation bases.
Step 4:
Identify the indirect costs.
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 12
Seven-Step Approach
to Job Costing

Step 5:
Compute the rate per unit.
Step 6:
Compute the indirect costs.
Step 7:
Compute the total cost of the job.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 13


General Approach to Job
Costing
A manufacturing company is planning to sell
a batch of 25 special machines (Job 650) to a
retailer for $114,800.
Step 1:
The cost object is Job 650.
Step 2:
Direct costs are: Direct materials = $50,000
Direct manufacturing labor = $19,000
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 14
General Approach to Job
Costing

Step 3:
The cost allocation base is machine-hours.
Job 650 used 500 machine-hours.
2,480 machine-hours were used by all jobs.
Step 4:
Manufacturing overhead costs were $65,100.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 15


General Approach to Job
Costing
4 - 16

Step 5:
Actual indirect cost rate is
$65,100 2,480 = $26.25 per machine-hour.
Step 6:
$26.25 per machine-hour 500 hours = $13,125

Tarif FOH = total overhead / total dasar alokasi


(dasar alokasi yang dipilih merupakan aktivitas yg
paling berkaitan dengan biaya yang dialokasikan.
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
General Approach to Job
Costing

Step 7:
Direct materials $50,000
Direct labor 19,000
Factory overhead 13,125
Total $82,125

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 17


Source Documents

Job cost record

Materials requisition record

Labor time record

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 18


Job
Job Cost
Cost Record
Record
(Kartu
(Kartu Pesanan)
Pesanan)
JJob-cost
ob-cost record
record merupakan
merupakan
dokumen
dokumen yang
yang digunakan
digunakan
untuk
untuk mengakumulasikan
mengakumulasikan
July 1
Job Cost Sheet

Direct Materials
100 lbs. @ $ 0.25 = $
biaya
biaya pada
pada tiap-tiap
tiap-tiap job
job
25
3 75 oz. @ $1.40 =
105

Direct Labor
July 1 3 hrs. @ $10.00 = $
30
3 7 hrs @ $10.00 =
70

Factory Overhead
July 7 10 dlh x $2 = $
20

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Materials requisition record

Material Requisition
Date January 11, 2004 Number 12

Department Bag
Job Koper

Description Quantity Cost/Unit Total Cost

Kulit 10 $30 $300

Authorized Signature Jim Lawson

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Labor time record

Employee Number 4 Job Time Ticket


Name Ed Wilson Number 8
Date January 12, 2004

Start Time Stop Time Total Time Hourly Rate Amount Job Number

8:00 10:00 2 $9 $18 Ransel


10:00 11:00 1 9 9 Koper
11:00 12:00 1 9 9 Ransel
1:00 5:00 4 9 36 Ransel

Authorized Signature Jim Lawson


Department Supervisor

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Sample
Job
Cost
Docume
nt

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Sample Job Cost Source
Documents

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Learning Objective 4

Distinguish actual costing


from normal costing.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 25


Costing Systems

Actual costing is a system that uses actual


costs to determine the cost of individual jobs.
It allocates indirect costs based on the actual
indirect-cost rate(s) times the actual quantity
of the cost-allocation base(s).

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 26


Costing Systems

Normal costing is a method that allocates


indirect costs based on the budgeted
indirect-cost rate(s) times the actual
quantity of the cost allocation base(s).

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 27


Normal Costing

Assume that the manufacturing company budgets


$60,000 for total manufacturing overhead costs
and 2,400 machine-hours.
What is the budgeted indirect-cost rate?
$60,000 2,400 = $25 per hour
How much indirect cost was allocated to Job 650?
500 machine-hours $25 = $12,500
2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 28
Normal Costing

What is the cost of Job 650 under normal costing?


Direct materials $50,000
Direct labor 19,000
Factory overhead 12,500
Total $81,500

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 29


Learning Objective 5

Track the flow of costs


in a job-costing system.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 4 - 30


Journal Entries
Journal entries are made at each step
of the production process
The purpose is to have the
accounting system closely reflect the
actual state of the business, its
inventories and its production
processes.

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Journal Entries, continued
All Product Costs are accumulated in
the Work-in-Process Control Account
Direct Materials used
Direct Labor incurred
Factory Overhead allocated or applied
Actual Indirect Costs (overhead) are
accumulated in the Manufacturing
Overhead Control account

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Transactions

Purchase of materials and other manufacturing inputs

Conversion into work in process inventory

Conversion into finished goods inventory

Sale of finished goods


2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster
Flow of Costs Illustrated

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster


Illustrated General Ledger
in a Job Cost Environment

2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster

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