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
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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
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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
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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
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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
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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.
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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.
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Entry to Record Cost Flows –
Labor
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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.
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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
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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.
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Terima Kasih
Nurul Hidayah dan Diah Iskandar