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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
Outline a 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.
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.
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
Step 7:
Direct materials $50,000
Direct labor 19,000
Factory overhead 13,125
Total $82,125
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
Material Requisition
Date January 11, 2004 Number 12
Department Bag
Job Koper
Start Time Stop Time Total Time Hourly Rate Amount Job Number