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EKMA 4315
1
NAMA: NIAAUDINA
NIM : 018222392
UPBJJ : UT JAKARTA
JAWABAN DISKUSI 1
1. Perusahaanmanufakturyangmenghasilkanprodukdalamjumlahbesaradalahperusahaan
yang berproduksi secarabesar-besaran.
Perencanaandanpengendalianproduksi padaumumnyaberbasisperiode (satutahun).
Perusahaanterkstil,perusahaankertas,perusahaangulamerupakancontohdari perusahaan
manufakturyangmengahislkanprodukdalmajumlahbesar.
2. 7 klasifikasi kosyaitu:
a. Kosberbasiselemenprodukadalahbahanbaku,tenagakerjalangsung,danoverhead
pabrik.Klasifikasi inimeyediakanmanajemendenganinformasi yangdibutuhkanuntuk
pengukuranpendapatandanpenentuanhargajual.
b. Kosberbasisketerlacakandenganproduk,keterlacakanadalahkemampuanmanajemen
untukmelacakkostersebut.Pekerjaantertentu,departementertentu/areatertentu.
Ada dujenisketerlacakankosyaitukoslangsungdankostaklangsung.
c. Klasifikasi kosberbasishubungandenganproduksi merupakanklasifikasiyangterkait
dengankoselemenproduk(bahanbaku,tenagakerjalangsungdanoverheadpabrik).
Tujuanutamanyaadalahperencanaandanpengendalian.Ada2(dua) klasifikasi yaitukos
primadan konversi.
d. Klasifikasi berbasishubugnadenganvolume,adakosyangberfluktuasi sesuai perubahan
volume produksi danadayangtidakberfluktuasi.3(tiga) jeniskosterkaitvolume
produksi,yaitu: 1.Variable cost,2. Fixedcost,3. Mixedcost
e. Klasifikasi berbasisareafungsional dibagikedalamkos :
- Kospemanufakturan ->semuakosterakitdenganproduksi barangpabrik
- Kospemasaran->kosdigunakanuntukmemasarkanprodukdanjasayang
dihasilkanperusahaan
- Kosadmistrasi->kosuntukmengarahkan,mengendalikandanmengoperasikan
perusahaan.
f. Klasifikasi kosberbasisperiodedibebabnkanpadapendapatan,yaitumempunyai
manfaaatyaitumembantumanajemendalammengukurlaba,dalampembuatan
laporankeuangandanuntukmempertemukanantarabiayadenganpendapatandalam
periode yangtetap.Duakategori dari klasifikasi tersebutyaitu:1.Kosproduk,2. Kos
periode.
g. Klasifikasi kosberbasishungandenganperencanaan,pengendaliandanpengembilan
keputusanterdiri dari :
- Kosstandar dan anggaran standar
- Kosterkendalikandantakterkendalikan
- Kostetap komitmenandandiskresi
EKMA 4315
2
3. KOS PRIMA:
Bahan bakudigunakan 350 juta
TKL 65 juta
Total 415 juta
KOS KONVERSI:
Bahan penolongdigunakan 65 juta
TKL 235 juta
TKTL 115 juta
Listrikpabrik 85 juta
Depresiasi gedungpabrik 28 juta
PBB gedungpabrik 10 juta
Perawatandanpemeliharaangedungpabrik 25 juta
Total 563 juta
KOS PRODUK:
Bahan bakudigunakan 350 juta
Bahan penolongdigunakan 65 juta
TKL 235 juta
TKTL 115 juta
Listrikpabrik 85 juta
Depresiasi gedungpabrik 28 juta
PBB gedungpabrik 10 juta
Perawatandanpemeliharaangedungpabrik 25 juta
Total 913 juta
KOS PERIODE:
Biayapenjualan 110 juta
Biayaadministrasi 70 juta
Total 180 juta

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Diskusi 1

  • 1. EKMA 4315 1 NAMA: NIAAUDINA NIM : 018222392 UPBJJ : UT JAKARTA JAWABAN DISKUSI 1 1. Perusahaanmanufakturyangmenghasilkanprodukdalamjumlahbesaradalahperusahaan yang berproduksi secarabesar-besaran. Perencanaandanpengendalianproduksi padaumumnyaberbasisperiode (satutahun). Perusahaanterkstil,perusahaankertas,perusahaangulamerupakancontohdari perusahaan manufakturyangmengahislkanprodukdalmajumlahbesar. 2. 7 klasifikasi kosyaitu: a. Kosberbasiselemenprodukadalahbahanbaku,tenagakerjalangsung,danoverhead pabrik.Klasifikasi inimeyediakanmanajemendenganinformasi yangdibutuhkanuntuk pengukuranpendapatandanpenentuanhargajual. b. Kosberbasisketerlacakandenganproduk,keterlacakanadalahkemampuanmanajemen untukmelacakkostersebut.Pekerjaantertentu,departementertentu/areatertentu. Ada dujenisketerlacakankosyaitukoslangsungdankostaklangsung. c. Klasifikasi kosberbasishubungandenganproduksi merupakanklasifikasiyangterkait dengankoselemenproduk(bahanbaku,tenagakerjalangsungdanoverheadpabrik). Tujuanutamanyaadalahperencanaandanpengendalian.Ada2(dua) klasifikasi yaitukos primadan konversi. d. Klasifikasi berbasishubugnadenganvolume,adakosyangberfluktuasi sesuai perubahan volume produksi danadayangtidakberfluktuasi.3(tiga) jeniskosterkaitvolume produksi,yaitu: 1.Variable cost,2. Fixedcost,3. Mixedcost e. Klasifikasi berbasisareafungsional dibagikedalamkos : - Kospemanufakturan ->semuakosterakitdenganproduksi barangpabrik - Kospemasaran->kosdigunakanuntukmemasarkanprodukdanjasayang dihasilkanperusahaan - Kosadmistrasi->kosuntukmengarahkan,mengendalikandanmengoperasikan perusahaan. f. Klasifikasi kosberbasisperiodedibebabnkanpadapendapatan,yaitumempunyai manfaaatyaitumembantumanajemendalammengukurlaba,dalampembuatan laporankeuangandanuntukmempertemukanantarabiayadenganpendapatandalam periode yangtetap.Duakategori dari klasifikasi tersebutyaitu:1.Kosproduk,2. Kos periode. g. Klasifikasi kosberbasishungandenganperencanaan,pengendaliandanpengembilan keputusanterdiri dari : - Kosstandar dan anggaran standar - Kosterkendalikandantakterkendalikan - Kostetap komitmenandandiskresi
  • 2. EKMA 4315 2 3. KOS PRIMA: Bahan bakudigunakan 350 juta TKL 65 juta Total 415 juta KOS KONVERSI: Bahan penolongdigunakan 65 juta TKL 235 juta TKTL 115 juta Listrikpabrik 85 juta Depresiasi gedungpabrik 28 juta PBB gedungpabrik 10 juta Perawatandanpemeliharaangedungpabrik 25 juta Total 563 juta KOS PRODUK: Bahan bakudigunakan 350 juta Bahan penolongdigunakan 65 juta TKL 235 juta TKTL 115 juta Listrikpabrik 85 juta Depresiasi gedungpabrik 28 juta PBB gedungpabrik 10 juta Perawatandanpemeliharaangedungpabrik 25 juta Total 913 juta KOS PERIODE: Biayapenjualan 110 juta Biayaadministrasi 70 juta Total 180 juta