04 Modul ke: Fakultas FEB Program Studi Akuntansi Akuntansi Biaya JOB ORDER COSTING 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 Costing Special-order printing Typical job order cost applications: Building construction Also used in the service industry Hospitals Law firms Sequence of Events in a Job-Order Costing System 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 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