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AKUNTANSI BIAYA
MODUL 2
PERHITUNGAN HARGA POKOK PRODUKSI
Oleh
Ir. Betrianis, MSi
Departemen Teknik Industri
Fakultas Teknik Universitas Indonesia
DEPOK
2006
TUJUAN PEMBELAJARAN
Setelah mempelajari unit ini mahasiswa mampu :
Memahami manajemen akunting dan financial akunting
Mengelompokkan biaya produksi
Menghitung harga pokok produksi
Membuat laporan Harga Pokok Produksi
RINGKASAN MODUL
Modul dimulai dengan pengertian manajemen akunting dan finansial akunting.
Selanjutnya diperkenalkan kelompok biaya produksi dan perhitungan harga
pokok produksi. Dan terakhir penyusunan laporan harga pokok produksi
Managerial Accounting and
Financial Accounting
Managerial accounting Financial accounting
provides information provides information
for managers inside an to stockholders,
organization who creditors and others
direct and control who are outside
its operations. the organization.
Perbandingan MANAGERIAL
dan FINANCIAL ACCOUNTING
MANAGERIAL ACCOUNTING
Activities include:
Explaining manufacturing and nonmanufacturing costs
and how they are reported in the financial statements
Computing the cost of providing a service or
manufacturing a product
Determining the behavior of costs and expenses as
activity levels change
Analyzing cost-volume profit relationships within a
company
Assisting management in profit planning and
budgeting
Providing a basis for controlling costs and expenses by
comparing actual results with planned objectives and
standard costs
Accumulating and presenting relevant data for
management decision making
Work of Management
Planning
Planning
Directing and
Directing and
Motivating
Motivating
Controlling
Controlling
Planning and Control Cycle
Formulating long-
Formulating long- Begin
and short-term
and short-term
plans (Planning)
plans (Planning)
Comparing actual
Comparing actual Implementing
Implementing
to planned
to planned Decision
plans (Directing
plans (Directing
performance
performance Making and Motivating)
(Controlling) and Motivating)
(Controlling)
Measuring
Measuring
performance
performance
(Controlling)
(Controlling)
PLANNING
Planning requires management to:
Look ahead
Establish objectives
Add value to the business under its control
(as measured by company’s stock price or
its potential selling price)
DIRECTING AND MOTIVATING
Directing and Motivating requires
management to:
Coordinate a company’s activities
Implement planned objectives
Select and train employees
Prepare organization charts
CONTROLLING
Controlling requires management to:
Keep the firm’s activities on track
Determine whether planned goals are
being met
Decide what changes are needed if goals
are not met
MANAGERIAL COST CONCEPTS
Manajer memerlukan informasi mengenai
biaya seperti :
Biaya apa saja yang dikeluarkan dalam
membuat produk atau menghasilkan jasa ?
Jika volume produksi menurun, akankah biaya
menurun pula ?
Apakah dampak otomatisasi terhadap total
biaya ?
Bagaimana cara paling baik mengendalikan
biaya-biaya ?
MANAGERIAL COST CONCEPTS
• Manufaktur : Aktivitas dan proses yang
mengkonversikan bahan baku menjadi
barang (Activities and processes that convert
raw materials into finished goods).
• Biaya Produksi (Manufacturing Costs) :
– Bahan baku langsung (Direct materials)
– Buruh langsung (Direct labor)
– Overhead Pabrik (Manufacturing overhead)
Pengelompokan Biaya Produksi
MANUFACTURING COSTS
DIRECT MATERIALS
Raw materials
• The basic materials and parts that are used in
the manufacturing process
• Raw materials physically and directly associated
with the finished product are called direct
materials
Materials
INDIRECT MATERIALS
o Indirect Materials are raw materials which
cannot be easily associated with the finished
product.
• Not physically part of the finished product
• Cannot be traced because their physical association with
the finished product is too small in terms of cost
o Accounted for as part of Manufacturing
Overhead
LABOR
• Direct Labor: The work of factory employees which is
physically and directly associated with converting raw
materials into finished goods.
• Indirect Labor: Efforts which have no physical
association with the finished product or it’s impractical
to trace the costs.
• Indirect Labor: Classified as Manufacturing Overhead
Factory
Labor
MANUFACTURING
OVERHEAD
Consists of costs that are indirectly associated
with manufacturing the finished product.
Includes:
• Indirect materials
• Indirect labor
• Depreciation on factory buildings and machines
• Insurance, taxes, maintenance on factory facilities
Manufacturing
Overhead
PRODUCT COSTS
VERSUS
PERIOD COSTS
Product costs:
• include each of the manufacturing cost
elements (direct materials, direct labor, and
manufacturing overhead)
• are a necessary and integral part of producing
the finished product
• are recorded as inventory and not expensed to
cost of goods sold until the time of sale
PRODUCT COSTS
VERSUS
PERIOD COSTS
Period costs:
are identifiable with a specific time period
are nonmanufacturing costs
are not included in inventory
include selling and administrative expenses
are deducted from revenues in the period incurred
PRODUCT VERSUS
PERIOD COSTS
Product Costs
Direct Materials
Prime Costs
Manufacturing Direct Labor
Costs
Conversion
Manufacturing Costs
Overhead
Period Costs
{
Selling Expenses
Nonmanufacturing
Costs
Administrative
Expenses
COST OF GOODS
MANUFACTURED
FORMULA
Beginning Total Current Total Cost of
Work in + Manufacturing = Work in
Process Costs Process
Inventory
Total Cost of Ending Work Cost of Goods
Work in Process - in Process = Manufactured
Inventory
Persediaan Perusahaan Dagang
dan Manufaktur
Perusahaan Dagang (Merchandiser)
Persd. Barang Dagangan
Manufaktur/Industri (Manufacturer)
Ada 3 kategori Persediaan :
• Persediaan Barang Jadi (Finished Goods Inventory)
• Persediaan Barang ½ jadi (Work in Process Inventory)
• Persediaan Bahan Baku (Raw Materials Inventory)
CURRENT ASSETS SECTIONS OF
MERCHANDISING AND
MANUFACTURING BALANCE SHEETS
Merchandising Company
Balance Sheet
December 31, 2005
Current assets
Cash $ 100,000
Receivables (net) 210,000
Merchandise inventory 400,000
Prepaid expenses 22,000
Total current assets $ 732,000
CURRENT ASSETS SECTIONS OF
MERCHANDISING AND
MANUFACTURING BALANCE SHEETS
Manufacturing Company
Balance Sheet
December 31, 2005
Current assets
Cash $ 180,000
Receivables (net) 210,000
Inventories:
Finished goods $ 80,000
Work in process 25,200
Raw materials 22,800 128,000
Prepaid expenses 18,000
Total current assets $ 536,000
COST OF GOODS
MANUFACTURED
SCHEDULE
OLSEN MANUFACTURING COMPANY
The Cost of Cost of Goods Manufactured Schedule
For the Year Ended December 31, 2005
Goods
Manufactured Work in process, January 1 $ 18,400
Direct materials
Schedule – as Raw materials inventory, January 1 $ 16,700
Raw materials purchases 152,500
shown on the Total raw materials available for use 169,200
right is an Less: Raw materials inventory, Dec. 31
Direct materials used
22,800
$ 146,400
internal Direct labor 175,600
Manufacuring overhead
financial Indirect labor 14,300
Factory repairs 12,600
schedule that Factory utilities 10,100
shows each of Factory depreciation
Factory insurance
9,440
8,360
the cost Total manufacturing overhead 54,800
Total manufacuring costs 376,800
elements. Total cost of work in process 395,200
Less: Work in process, December 31 25,200
Cost of goods manufactured $ 370,000
COMPUTATION OF TOTAL
MANUFACTURING COSTS
Total manufacturing costs are the sum of the product costs –
Total manufacturing costs are the sum of the product costs –
direct materials, direct labor, and manufacturing overhead costs.
direct materials, direct labor, and manufacturing overhead costs.
Northridge Company produces 10,000 pre-hung wooden doors the
Northridge Company produces 10,000 pre-hung wooden doors the
first year. The total manufacturing costs are:
first year. The total manufacturing costs are:
Manufacturing
Cost Number and Item Cost
1. Material cost ($10 X 10,000) $ 100,000
2. Labor cost ($8 X 10,000) 80,000
3. Depreciation on new equipment 25,000
4. Property taxes 6,000
7. Maintenance salaries 28,000
8. Salary of plant manager 70,000
Total manufacturing costs $ 309,000
PENGERTIAN HARGA POKOK PRODUKSI
Harga Pokok Produksi :
Biaya-biaya yang dikeluarkan untuk menghasilkan produk yang terjual
dan terjadi didalam pabrik
Persamaan Harga Pokok produksi :
Persediaan Awal Barang Setengah Jadi + Bahan Mentah yang dipakai +
Biaya Buruh Langsung + Biaya Umum Pabrik (Overhead ) – Persediaan
Akhir Barang setengah jadi
Bahan Mentah Yang Dipakai :
Persediaan Awal + Pembelian – Persediaan Akhir
LAPORAN HARGA POKOK PRODUKSI
PT EMPAT BERSAUDARA
HARGA POKOK PRODUKSI
PER 31 DESEMBER 2001
(Dlm Juta Rupiah)
JUMLAH BIAYA PRODUKSI xxx
Persediaan Awal Barang setengah jadi xxx (+)
Jumlah xxx
Persediaan Akhir Barang setengah jadi xxx (-)
HARGA POKOK PRODUKSI XXX
PT. EMPAT BERSAUDARA
Perhitungan Harga Pokok Produksi
Periode 1 Januari S/D 31 Desember 2002
Dalam Jutaan Rupiah
BAHAN BIAYA UMUM PABRIK
Persediaan awal (1 Januari 2002)...…24 Upah Pekerja Tak Langsung… ..30
Pembelian.........… 178 Listrik, Air, Dll................. ...6
Retur....................2 Pemeliharaan Mesin.... ..........14
Pot.pembelian.. 4 (+) Penyusutan............. ...........18
Jumlah.............. 6 (-) Asuransi.................... . 2
Pembelian Bersih..........172 Supplies Pabrik.... ...............18 (+)
Pengangkutan.................2 (+) Jumlah Biaya Umum Pabrik... 88 (+)
Jumlah..................… 174 (+)
Jumlah Bahan Yang Tersedia.. 198 Jumlah Biaya Produksi........ 400
Persediaan Akhir..… 18 (-)
Biaya Bahan Yang Terpakai........... 180 Persediaan Awal Barang 1/2 Jadi 44 (+)
Jumlah.............................444
UPAH BURUH LANGSUNG......… 132 Persed. Akhir Barang 1/2 Jadi 24 (-)
HARGA POKOK PRODUKSI.... 420
SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI
PT. BAROKAH mempunyai data biaya produksi sebagai berikut :
Bulan Januari :
Persediaan awal bahan Rp. 260.000,-
Pembelian Rp. 2.000.000,-
Persediaan akhir bahan Rp. 160.000,-
Upah buruh langsung Rp.1.200.000,-
Upah buruh tak langsung Rp. 400.000,-
Penyusutan ged.&mesin Rp. 200.000,-
Biaya listrik & air Rp. 600.000,-
Produksi jadi bulan Januari 100 unit yang merupakan jumlah produksi selama bulan Januari.
Bulan Februari :
Pembelian bahan Rp. 3.200.000,-
Persd. Akhir bahan Rp. 460.000,-
Upah buruh langsung Rp. 1.400.000,-
Biaya umum pabrik Rp. 2.200.000,-
Produk jadi bulan Feb. 125 unit.
HITUNGLAH HARGA POKOK PRODUKSI/UNIT BLN JANUARI DAN FEBRUARI !
SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI
PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut :
==================================================================
Accounts 31 Desember
2000 2001
Bahan Baku langsung Rp.15 Rp. 24,650
Barang setengah jadi Rp.19,5 Rp. 30,45
=============================================================================
Pembelian BBL Rp. 100,00
Upah buruh langsung Rp. 95,35
Upah buruh tak langsung Rp. 11,00
Penyusutan ged.&mesin Rp. 25,00
Biaya listrik & air Rp. 20,00
Perlengakapan pabrik Rp. 4,50
Pemeliharaan Rp. 12,00
HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES 2001
SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI
PT. Terus Maju bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah )
sebagai berikut :
==================================================================
Accounts 31 Desember
2000 2001
Bahan Baku langsung Rp. 24 Rp. 18
Barang setengah jadi Rp. 44 Rp. 24
=============================================================================
Pembelian BBL Rp. 172,00
Pengangkutan Rp. 2 ,00
Upah buruh langsung Rp. 132,00
Upah buruh tak langsung Rp. 40,00
Penyusutan ged.&mesin Rp. 18,00
Biaya listrik & air Rp. 14,00
Asuransi Rp. 2,00
Pemeliharaan Rp. 14,00
HITUNGLAH HARGA POKOK PRODUKSI PT TERUS MAJU PER 31 DES 2001
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