3. 1. Definition
Calculation of production cost for
products made by order.
Directly after an order is received, a
task is given to make product
according to the spesification of
each order.
4. 2. characteristics
๏ผ The purpose of the production depends
on the order, so the products is made
not continuously and we can separate
the identity of each order.
๏ผ Cost of production is collected for each
order, so it can be calculated carefully
and fairly.
๏ผ Cost of production is calculated by
adding all fees related to the order.
๏ผ Every finished order directly given to
customers in time.
5. For the purpose of
bookkeeping,
accounting uses many
of subsidiary accounts
to detailed cost of
production. This
subsidiary accounts is
controlled by
controlling accounts in
ledger.
3. Controll account & subsidiary account
Control accounts
accommodates data
from the journal,
while the subsidiary
accounts used to
collect data from the
document sources.
5
6. Examples:
Control account
(ledger account)
Subsudiary account (subsidiary ledger)
Persediaan bahan
Persediaan soda, persediaan pasir besi, persediaan
kaolin
Biaya overhead pabrik Biaya bahan penolong, BTKL, biaya penyusutan mesin
Barang selesai
Kartu Harga Pokok Pesanan yang sudah selesai
dipindahkan sebagai kartu pembantu persediaan produk
selesai
6
7. 4. Normal costing
This approach applies actual
direct costs to a product, as well
as a standard overhead rate.
7
Itincludesthefollowingcomponents:
โ Actual cost of materials
โ Actual cost of labor
A standard overhead rate that is applied
using the product's actual usage of whatever
allocation base is being used (such as direct
labor hours or machine time)
8. 5. Normal costing
Standard costing is the practice
of substituting an expected cost
for an actual cost in the
accounting records, and then
periodically recording
variances showing the
difference between the
expected and actual costs.
8
Standard costing uses entirely
predetermined costs for all aspects of a
product, while normal costing uses
actual costs for the materials and labor
components.
9. 9
6. Job Order Cost
Sheet
Faktur/dokumen yang
berisi total biaya produksi
dikeluarkan satu pesanan.
Digunakan sebaga rekening
pembantu (subsidiary
account).
11. 11
Pada saat terjadi retur pembelian
Utang xxx
Persediaan bahan baku xxx
Pada saat pembelian
Persediaan bahan baku xxx
Utang/kas xxx
Pada saat pembebanan
BB Langsung:
BDP - Biaya bahan baku xxx
Persediaan bahan baku xxx
BB Tdk Langsung:
BOP Sesungguhnya xxx
Persediaan bahan baku xxx
BAHAN
BAKU
12. 12
TENAGA
KERJA
Pada saat biaya terjadi
Beban gaji xxx
Beban gaji yang masih harus dibayar xxx
Pada saat pembayaran kepada karyawan
Utang gaji dan upah xxx
Kas xxx
Pada saat pembebanan
BDP - Biaya tenaga kerja xxx
Beban Gaji dan upah xxx
BOP Sesungguhnya xxx
Beban Gaji dan upah xxx
TK Non Produksi
Beban Admin. dan Umum xxx
Beban pemasaran xxx
Beban Gaji dan upah xxx
