Modul ke:
04
Akuntansi Biaya JOB ORDER COSTING
Fakultas
FEB Program Studi
Akuntansi
Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi
JOB ORDER COSTING
PENGERTIAN JOC • Adalah sistem pengumpulan biaya produksi dimana biaya produksi (production cost) dikumpulkan dan hitung untk setiap pekerjaan pesanan (order). • Output produk dapat diidentifikasikan kepada setiap pesanan (order) yang diterima. • Rincian mengenai rincian biaya untuk setiap order diinformasikan dalam JOB ORDER COST SHEET (COST SHEETS).
• Dasar dari perhitungan biaya berdasarkan pesanan melibatkan delapan tipe ayat jurnal akuntansi : 1. Pembelian bahan baku 2. Pengakuan biaya tenaga kerja pabrik 3. Pengakuan biaya overhead pabrik 4. Penggunaan bahan baku 5. Distribusi beban gaji tenaga kerja 6. Pembebanan setimasi biaya overhead 7. Penyelesaian pesanan 8. Penjualan produk
Basics of Job-Order Costing Job-Order Costing
Process Costing
Many different products are produced each period. Products are manufactured to order. Costs are traced or allocated to jobs. Cost records must be maintained for each distinct product or job.
Applications of Job Order Costing Job-Order
Job-Order Costing
Special-order printing
Typical job order cost applications: Building construction Also used in the service industry Hospitals Law firms
Sequence of Events Job Order Costing System in a Job-Order Direct Materials
Job No. 1
Charge direct material,
Direct Labor
Job No. 2
direct labor costs and Applied
Factory Overhead
Job No. 3
Factory Overhead to each job as work is performed
Materials Requisition q Form Production managers use materials requisition forms to request materials for manufacturing. This source document is used to assign materials costs to specific jobs (or to overhead).
Type, quantity, and total cost of material charged to job A-143.
Total cost is transferred to job cost sheet for job A-143
Employee Time Ticket A worker uses a time ticket to record the time spent on each job (or overhead activity). This source document determines the amount of direct labor that is charged to a job (or the amount of indirect labor that is charged to overhead).
Employee Time Ticket
Information is transferred to job cost sheet for job A-143
Next Page
Job Cost Sheet – Recording Materials and Labor
Click Here
The primary document for tracking the costs associated with a given job is the job order cost sheet. From the materials requisition form
From the time ticket
Job Cost Sheet – Recording Overhead
Next Page Click Here
Assume that the company applies (or allocates) overhead to jobs using a predetermined overhead rate of $4 per direct labor hour.
Job-Order Costing – Flow of Materials Costs Materials used may be either direct or indirect.
Direct materials
Materials Requisition Indirect materials
Next Page Click Here
Record on each Job Order Cost Sheet and add to Work in Process Account Record in Manufacturing Overhead Account
Job-Order Costing Flow of Labor Costs An employee’s time may be either direct or indirect.
Direct Labor
Employee Time Ticket Indirect Labor
Next Page Click Here
Record on each Job Order Cost Sheet and add to Work in Process Account Record in Manufacturing Overhead Account
Job-Order Costing Document Flow Summary Employee Time Ticket Other Actual Overhead Charges
Indirect Labor
Next Page Click Here
Record on each Job Applied Order Cost Record in Manufacturing (or allocated) Sheet and add to Overhead Overhead Work in Account Process Account
Indirect Materials Requisition Material
Entry to Record Cost Flows – Material Purchases Raw materials purchased are recorded in an inventory account.
Next Page Click Here
Entry to Record Cost Flows – Use of Materials Direct materials issued to a job increase the Work in Process account and decrease the Raw Materials account. Indirect materials that are used in the factory increase the Manufacturing Overhead account and decrease the Raw Materials account.
Next Page Click Here
Entry to Record Cost Flows – Labor
Next Page Click Here
The cost of direct labor incurred increases the Work in Process account and increases the Salaries and Wages Payable account. The cost of indirect labor incurred increases the Manufacturing Overhead account and increases the Salaries and Wages Payable account.
Entry to Record Cost Flows – Application of Overhead The Work in Process account is increased and the Manufacturing Overhead account is decreased when overhead is applied (or allocated) to jobs.
Next Page Click Here
Entry to Record Cost Flows – Transfer to Finished Goods As a job is completed, the cost of goods that were completed for that job is transferred from the Work in Process account to the Finished Goods account.
Next Page Click Here
Entry to Record Cost Flows – Sale of Job to Customer When a job is sold to a customer on account: (1) the sale is recorded; and (2) the cost of the job is transferred from the Finished Goods account to the Cost of Goods Sold account.
Next Page Click Here
Terima Kasih Nurul Hidayah dan Diah Iskandar
