modul2 perhitungan hpproduksi

Perhitungan HPPModul 2

Setelah mempelajari unit ini mahasiswa mampu : v Memahami manajemen akunting dan financial akunting v Mengelompokkan biaya produksi v Menghitung harga pokok produksi v Membuat laporan Harga Pokok Produksi

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

TUJUAN PEMBELAJARAN

RINGKASAN MODUL

Managerial Accounting & Financial Accounting

ManagerialManagerial accountingprovides information

for managers insideinside anorganization whodirect and control

its operations.

FinancialFinancial accountingprovides information

to stockholders,creditors and others

who are outsideoutsidethe organization.

Differences Between Financial and Managerial Accounting

Financial Accounting Managerial Accounting

1. Users External persons who Managers who plan for

make financial decisions and control an organization

2. Time focus Historical perspective Future emphasis

3. Verifiability Emphasis on Emphasis on relevance

versus relevance verifiability for planning and control

4. Precision versus Emphasis on Emphasis on

timeliness precision timeliness

5. Subject Primary focus is on Focuses on segments

the whole organization of an organization

6. Requirements Must follow GAAP Need not follow GAAP

and prescribed formats or any prescribed format

Perbandingan MANAGERIAL dan FINANCIAL ACCOUNTING

Ø Explaining manufacturing and nonmanufacturing costs and how they are reported in the financial statements

Ø Computing the cost of providing a service or manufacturing a product

Ø Determining the behavior of costs and expenses as activity levels change

Ø Analyzing cost-volume profit relationships within a company

Ø Assisting management in profit planning and budgeting

Ø Providing a basis for controlling costs and expenses by comparing actual results with planned objectives and standard costs

Ø Accumulating and presenting relevant data for management decision making

MANAGERIAL ACCOUNTING

Work of Management

Planning

Controlling

Directing andMotivating

Planning and Control Cycle

DecisionMaking

Formulating long-and short-term plans

(Planning)

Measuringperformance (Controlling)

Implementingplans (Directing and Motivating)

Comparing actualto planned

performance (Controlling)

Begin

PLANNING

Planning requires management to: Ø Look ahead

ØEstablish objectives

ØAdd value to the business under its control (as measured by company’s stock price or its potential selling price)

Directing and Motivating requires management to:

Ø Coordinate a company’s activities

Ø Implement planned objectives

Ø Select and train employees

Ø Prepare organization charts

DIRECTING AND MOTIVATING

CONTROLLING

Controlling requires management to:

Ø Keep the firm’s activities on track

Ø Determine whether planned goals are being met

Ø Decide what changes are needed if goals are not met

MANAGERIAL COST CONCEPTSManajer 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 ?

• Manufaktur : Aktivitas dan proses yang mengkonversikan bahan baku menjadibarang (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)

MANAGERIAL COST CONCEPTS

Pengelompokan Biaya Produksi

The Product

Direct

Materials

Direct

Labor

Manufacturing

Overhead

Manufacturing Costs(Charged Directly to Product cost in Inventory)

Direct Materials

Those materials that become an integral part of the product and that can be conveniently

traced directly to it. (Materials that are insignificant are called indirect material.)

Example: A radio installed in an automobile would be Direct whereas nuts, bolts and screws would be indirect

Direct Labor

Those labor costs that can be easily traced to individual units of product. (Labor that

cannot be easily traced is called indirect labor.)

Example: Wages paid to automobile assembly workers would be direct, whereas maintenance workers would be classified as indirect.

Manufacturing Overhead

Manufacturing costs that cannot be traced directly to specific units produced.

Examples: Depreciation, Insurance, property taxes, Indirect labor and indirect materials

Wages paid to employees who are not directly involved in production work.

Examples: maintenance workers, janitors, supervisors and security guards.

Materials used to support the production process.

Examples: lubricants, cleaning supplies, nuts and bolts used in the automobile assembly plant.

Nonmanufacturing Costs(Charged directly to expense on the income statement)

Marketing and Selling Cost

Costs necessary to get the order and deliver the product.

Administrative Cost

All executive, organizational, and clerical costs.

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

Period costs:

Ø are identifiable with a specific time period

Ø are nonmanufacturing costs

Ø are not included in inventory

Ø include selling and administrative expenses

Ø are deducted from revenues in the period incurred

PRODUCT COSTS VERSUS PERIOD COSTS

PRODUCT VERSUS PERIOD COSTS

Product Costs

Direct Materials

Direct Labor

Manufacturing Overhead

Period Costs

Selling Expenses

Administrative Expenses

Manufacturing Costs

Nonmanufacturing Costs

Prime Costs

ConversionCosts

COST OF GOODS MANUFACTURED

FORMULA

=-Total Cost of Work in Process

Ending Work in Process Inventory

Cost of Goods Manufactured

Beginning Work in Process

Inventory

+ =Total Current

Manufacturing Costs

Total Cost of Work in Process

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)

Persediaan Perusahaan Dagang dan Manufaktur

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

SCHEDULEOLSEN MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2005

Work in process, January 1 $ 18,400 Direct materials Raw materials inventory, January 1 $ 16,700 Raw materials purchases 152,500

Total raw materials available for use 169,200 Less: Raw materials inventory, Dec. 31 22,800

Direct materials used $ 146,400 Direct labor 175,600 Manufacuring overhead Indirect labor 14,300 Factory repairs 12,600 Factory utilities 10,100 Factory depreciation 9,440 Factory insurance 8,360

Total manufacturing overhead 54,800

Total manufacuring costs 376,800

Total cost of work in process 395,200 Less: Work in process, December 31 25,200

Cost of goods manufactured $ 370,000

The Cost of Goods Manufactured Schedule – as shown on the right is an internal financial schedule that shows each of the cost elements.

The Cost of Goods Manufactured Schedule – as shown on the right is an internal financial schedule that shows each of the cost elements.

COMPUTATION OF TOTAL MANUFACTURING COSTS

Total manufacturing costs are the sum of the product costs –direct materials, direct labor, and manufacturing overhead costs. Northridge Company produces 10,000 pre-hung wooden doors the first year. The total manufacturing costs are:

Total manufacturing costs are the sum of the product costs –direct materials, direct labor, and manufacturing overhead costs. Northridge Company produces 10,000 pre-hung wooden doors the first year. The total manufacturing costs are:

ManufacturingCost Number and Item Cost

1. Material cost ($10 X 10,000) $ 100,0002. Labor cost ($8 X 10,000) 80,0003. Depreciation on new equipment 25,0004. Property taxes 6,0007. Maintenance salaries 28,0008. Salary of plant manager 70,000

Total manufacturing costs $ 309,000

PENGERTIAN HARGA POKOK PRODUKSI

Harga Pokok Produksi : vBiaya-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 2009

(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 BERSAUDARAPerhitungan Harga Pokok Produksi

Periode 1 Januari S/D 31 Desember 2009Dalam Jutaan Rupiah

BAHANPersediaan awal (1 Januari 2009)...…24Pembelian.........… 178

Retur....................2Pot.pembelian.. 4 (+)Jumlah.............. 6 (-)

Pembelian Bersih..........172Pengangkutan.................2 (+)Jumlah..................… 174 (+)Jumlah Bahan Yang Tersedia.. 198Persediaan Akhir..… 18 (-)Biaya Bahan Yang Terpakai........... 180

UPAH BURUH LANGSUNG......… 132

BIAYA UMUM PABRIKUpah Pekerja Tak Langsung… ..30Listrik, Air, Dll................. ...6Pemeliharaan Mesin.... ..........14Penyusutan............. ...........18Asuransi.................... . 2Supplies Pabrik.... ...............18 (+)Jumlah Biaya Umum Pabrik... 88 (+)

Jumlah Biaya Produksi........ 400

Persediaan Awal Barang 1/2 Jadi 44 (+)Jumlah.............................444Persed. Akhir Barang 1/2 Jadi 24 (-)

HARGA POKOK PRODUKSI.... 420

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. JIBAKU 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 & FEBRUARI


PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut : ================================================================== Accounts 31 Desember 2008 2009 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 gedung.&mesin Rp. 25,00 Biaya listrik & air Rp. 20,00 Perlengkapan pabrik Rp. 4,50 Pemeliharaan Rp. 12,00 HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES 2009


PT. KUMKUM bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah ) sebagai berikut : ================================================================== Accounts 31 Desember

2008 2009 v Bahan Baku langsung Rp. 24 Rp. 18 v 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 KUMKUM PER 31 DES 2009

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