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Fakultas
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JOB ORDER COSTING
Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi
Program Studi
Akuntansi

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
Direct Labor
Factory
Overhead
Job No. 1
Job No. 2
Job No. 3
Charge direct material, direct labor costs and Applied
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

Job Cost Sheet –
Recording Materials and Labor
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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
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Record on each Job
Order Cost
Sheet and add to Work in Process
Account
Indirect
Labor
Record in
Manufacturing
Overhead
Account

Job-Order Costing
Document Flow Summary
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Employee
Time Ticket
Other
Actual
Overhead
Charges
Materials
Requisition
Indirect
Labor
Record in
Manufacturing
Applied
(or allocated)
Overhead
Account
Overhead
Record on each Job
Order Cost
Sheet and add to
Work in
Process
Account
Indirect
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.
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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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Nurul Hidayah dan Diah Iskandar