AKUNTANSI UNTUK PERUSAHAAN MANUFAKTUR
© Jurusan Akuntansi UK Petra - 2008
Tujuan Pembelajaran Menjelaskan definisi akuntansi manajerial Menjelaskan perbedaan akuntansi keuangan dan akuntansi manajerial Menjelaskan konsep biaya (cost) Membuat laporan keuangan perusahaan manufaktur © Jurusan Akuntansi UK Petra - 2008
Managerial dan Financial Accounting Managerial accounting menyediakan informasi financial dan non-financial bagi manajer dan pihak di dalam perusahaan untuk pengambilan keputusan
Financial accounting menyediakan informasi financial yang bersifat umum untuk pihak di luar perusahaan.
© Jurusan Akuntansi UK Petra - 2008
Planning and Control Tujuan Managerial Accounting: menyediakan informasi terkait COST untuk Keperluan Planning dan Control
© Jurusan Akuntansi UK Petra - 2008
Perbedaan Managerial Accounting dan Financial Accounting
Exh. 18-2
Financial Accounting
Managerial Accounting
Investors, creditors and other external users
Managers, employees and other internal users
2. Purpose of information
Making investment, credit
Planning and
and other decisions
control decisions
3. Flexibility of practice
Structured and often
Relatively flexible
controlled by GAAP
(no GAAP)
4. Timeliness of information
Often available only
Available quickly without
after audit is complete
need to wait for audit
Historical information with some predictions
Many projections and estimates
Emphasis on
Projects, processes and
whole organization
segments of an organization
1. Users and decision makers
5. Time dimension 6. Focus of information 7. Nature of information
Monetary information
Monetary and
© Jurusan Akuntansi UK Petra - 2008
nonmonetary information
Konsep Cost Accounting Behavior Traceability Controllability Relevance Function © Jurusan Akuntansi UK Petra - 2008
Pengelompokan berdasarkan Cost Behavior Cost behavior bagaimana cost akan bereaksi terhadap perubahan tingkat aktivitas bisnis. Fixed cost tidak berubah meskipun terjadi perubahan volume aktivitas Variable cost berubah secara proporsional mengikuti volume aktivitas Mixed cost merupakan kombinasi fixed dan variable cost © Jurusan Akuntansi UK Petra - 2008
Pengelompokkan berdasarkan Cost Traceability Direct costs Costs dapat ditelusur ke single cost object. Contoh: material dan labor cost untuk sebuah product.
Indirect costs Costs tidak dapat ditelusur ke single cost object. contoh: maintenance cost yang dinikmati lebih dari dua department.
© Jurusan Akuntansi UK Petra - 2008
Pengelompokkan berdasarkan Cost Controllability
e or M l ro nt Co
Mo re Co ntr ol
Cost dikelompokkan: Controllable dan Uncontrollable Tingkat pengendalian suatu cost tergantung pada level of management.
Very little control © Jurusan Akuntansi UK Petra - 2008
Pengelompokkan berdasar Cost Relevance Cost dibedakan: SUNK COST, OUT-OF-POCKET COST dan OPORTUNITY COST SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari. Sunk cost tidak dipertimbangkan dalam pengambilan keputusan OUT-OF-POCKET adalah cost yang mengharuskan pengeluaran kas di masa datang. Cost ini dipertimbangkan dalam pengambilan keputusan.
OPPORTUNITY COST adalah potensi keuntungan yang hilang akibat memilih satu dari beberapa pilihan aktivitas © Jurusan Akuntansi UK Petra - 2008
Pengelompokkan Berdasarkan Fungsi Dibedakan: Product Cost dan Period Cost
Direct Labor
Direct Material Manufacturing Overhead
The Product Product Cost: Cost terkait dengan pembuatan produk © Jurusan Akuntansi UK Petra - 2008
Period Costs Tidak terkait dengan pembuatan produk
Administrative Costs Selling Costs Costs untuk mendapatkan order dari customer, pengiriman, iklan dll.
Costs untuk fungsi administrasi di luar pabrik: accounting, data processing, personnel, research and development. © Jurusan Akuntansi UK Petra - 2008
Period dan Product Costs di Financial Statements Period Costs (Expenses)
2008 Income Statement Operating Expenses
2008 Costs Incurred
Cost of Goods Sold
Inventory Sold in 2008
Product Costs (Inventory) Inventory Not Sold in 2008
Exh. 18-8
2008 Balance 2009 Income Sheet Inventory Statement Raw Materials Cost of Goods in Process Goods Sold Finished Goods © Jurusan Akuntansi UK Petra - 2008
Cost Concepts untuk Service Companies
Cost concepts yang ada secara umum dapat diaplikasikan juga untuk perusahaan jasa
© Jurusan Akuntansi UK Petra - 2008
Aktivitas Perusahaan Dagang
Manufaktur
Membeli barang jadi.
Membeli bahan baku.
Menjual barang jadi.
Memproduksi dan menjual barang jadi.
SaleMart
© Jurusan Akuntansi UK Petra - 2008
Neraca (Balance Sheet) Perusahaan Manufaktur Raw Materials
Goods in Process
Finished Goods
Inventories © Jurusan Akuntansi UK Petra - 2008
Inventories Raw Materials
Bahan baku sebelum diproses. Dapat berupa direct atau indirect material.
Goods in Process
Produk setengah jadi. Bahan baku yang telah ditambahkan sebagian tenaga kerja dan overhead
Finished Goods
Produk jadi dan siap dijual
© Jurusan Akuntansi UK Petra - 2008
Balance Sheet MERCHANDISER
MANUFACTURER
Current Assets
Current Assets
Cash Receivables Merchandise Inventory
Cash Receivables Inventories Raw Materials Goods in Process Finished Goods
Hanya berbeda di “Inventory”. © Jurusan Akuntansi UK Petra - 2008
Income Statement
Exh. 18-11
Merchandiser
Manufacturer
Beginning Merchandise Inventory
Beginning Finished Goods Inventory
+
+
Cost of Goods Purchased
Perbedaan
_
_
Ending Merchandise Inventory
=
Cost of Goods Manufactured Ending Finished Goods Inventory
Cost of Goods Sold
=
© Jurusan Akuntansi UK Petra - 2008
Komponen Manufacturing Cost Direct Direct Materials Materials Bahan Bahan baku baku utama utama produk. produk. Dapat Dapat ditelusur ditelusur langsung langsung ke ke produk produk Contoh: Contoh: Baja Bajadi di pabrik pabrikmobil. mobil.
© Jurusan Akuntansi UK Petra - 2008
Income Statement of a Manufacturer Direct Direct Labor Labor Ongkos Ongkos tenaga tenaga kerja kerja yang yang membuat membuat produk produk jadi. jadi.
Contoh: Contoh: Gaji Gajibagian bagianassembling assembling
© Jurusan Akuntansi UK Petra - 2008
Income Statement of a Manufacturer Factory Factory Overhead Overhead Semua Semua manufacturing manufacturing costs costs kecuali kecuali direct direct material material dan dan direct direct labor labor Factory Factory costs costs yang yang tidak tidak dapat dapat secara secara langsung langsung ditelusur ditelusur ke ke produk. produk. Contoh: Indirect labor – maintenance Indirect material – cleaning supplies Factory utility costs Supervisory costs © Jurusan Akuntansi UK Petra - 2008
Manufacturing Cost Kombinasi manufacturing cost: Direct Material
Direct Labor
Prime Cost
Manufacturing Overhead
Conversion Cost © Jurusan Akuntansi UK Petra - 2008
Cost Flow Materials activity Beginning Raw Materials
Exh. 18-15
Production activity
Sales activity
Beginning Goods in Process
Beginning Finished Goods
Direct Labor
Cost of Goods Manufactured
Factory Overhead
Raw Materials Purchases
Raw Materials Used Ending Raw Materials
Ending Finished Goods
Cost of Goods Sold
Ending Goods in Process © Jurusan Akuntansi UK Petra - 2008
Cost of Goods Manufactured Statement + + = + – =
Direct Materials Used Direct Labor Factory Overhead Total Manufacturing Costs Beginning Work in Process Ending Work in Process Cost of Goods Manufactured © Jurusan Akuntansi UK Petra - 2008
Manufacturing Statement
Exh. 18-16
CONTOH
ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Direct materials used in production
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
Computation of Cost of Direct Material Used Beginning raw materials inventory Add: Purchases of raw materials
$
8,000 86,500
Cost of raw materials available for use Deduct: Ending raw materials inventory
$ 94,500 9,000
ROCKY MOUNTAIN BIKES Cost of direct materials used in production
$ 85,500
Exh. 18-16
Manufacturing Statement For Year Ended December 31, 2008 Direct materials used in production
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
Semua direct labor costs yang terjadi pada periode berjalan.
Exh. 18-16
ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Direct materials used in production
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
Computation of Total Manufacturing Overhead Indirect labor
$
9,000
Factory supervision
6,000
Factory utilities
2,600
Property taxes, factory building
1,900
Exh. 18-16
Manufacturing Statement Factory supplies usedROCKY MOUNTAIN BIKES 600 Factory insurance expired 1,100
Manufacturing Statement
Depreciation, building and equipment 5,300 For Year Ended December 31, 2008 Other factory overhead 3,500 Total factory overhead Direct materials usedcosts in production
$
30,000
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
Beginning work in Exh. process diambil dari18-16 saldo akhir periode sebelumnya
ROCKY MOUNTAIN BIKES Manufacturing Statement
For Year Ended December 31, 2008 Direct materials used in production
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
Ending work in process adalah costExh. of unfinished goods, dan disajikan 18-16 sebagai current assets di balance sheet periode berjalan
ROCKY MOUNTAIN BIKES Manufacturing Statement
For Year Ended December 31, 2008 Direct materials used in production
$
Direct labor Total factory overhead costs
85,500 60,000 30,000
Total manufacturing costs for the period Add: Beginning goods in process inventory
$
175,500 2,500
Total cost of goods in process Deduct: Ending goods in process inventory
$
178,000 7,500
Cost of goods manufactured
$
170,500
© Jurusan Akuntansi UK Petra - 2008
SOAL Data Data biaya biaya pabrik pabrik sepatu sepatu ““ Stone” Stone” untuk untuk tahun tahun 2007 2007 adalah: adalah: direct direct material material used used $5.000, $5.000, direct direct labor labor $7.000, $7.000, total total factory factory overhead overhead $5.100, $5.100, Beginning Beginning goods goods in in process process $3.000, $3.000, Ending Ending goods goods in in process process $4.000, $4.000, Beginning Beginning finished finished goods goods $3.200, $3.200, Ending Ending finished finished goods goods $4.000 $4.000 1. 1. 2. 2. 3. 3.
Hitung Hitung total total biaya biaya produksi produksi (manufacturing (manufacturing costs) costs) tahun tahun 2007 2007 Hitung Hitung Cost Cost of of goods goods manufactured manufactured tahun tahun 2007. 2007. Hitung Hitung Cost Cost of of goods goods sold sold tahun tahun 2007 2007
Naruto Naruto Corp. Corp. pada pada bulan bulan Mei Mei 2008 2008 melaporkan melaporkan Beginning Beginning raw raw material material $57.000 $57.000 dan dan Ending Ending raw raw material material $60.000. $60.000. Bagian Bagian produksi produksi melaporkan melaporkan bahwa bahwa selama selama bulan bulan Mei, Mei, penggunaan penggunaan raw raw material material (material (material used) used) adalah adalah $118.000 $118.000 1. 1.
Hitung Hitung besarnya besarnya pembelian pembelian (material (material purchased) purchased) selama selama bulan bulan Mei Mei 2008. 2008. © Jurusan Akuntansi UK Petra - 2008
