1. Akumulasi Harga Pokok Penuh Berdasarkan Pesanan (Job-Order Costing)
Pertemuan 3
Akumulasi Harga Pokok Penuh Berdasarkan Pesanan (Job-Order Costing)

2. Pengertian
Job Order Costing adalah menentukan harga pokok produksi per unit dengan cara mengumpulkan semua biaya produksi untuk setiap pesanan
Power Point berikutnya dapat dilihat dan dipelajari..

3. Types of Costing Systems Used to Determine Product Costs
Process Costing
Job-order Costing
Chapter 4
Many different products are produced each period.
Products are manufactured to order.
Cost are traced or allocated to jobs.
Cost records must be maintained for each distinct product or job.

4. Types of Costing Systems Used to Determine Product Costs
Process Costing
Job-order Costing
Typical job order cost applications:
Special-order printing
Building construction
Also used in the service industry
Hospitals
Law firms

5. Job-Order Costing The Job Manufacturing overhead (OH)
Applied to each job using a predetermined rate
Direct material
Direct labor
Traced directly to each job
The Job

6. Sequence of Events in a Job-Order Costing System
Receive orders from customers
Begin production
Schedule jobs
Order materials

7. Sequence of Events in a Job-Order Costing System
Charge direct material and direct labor costs to each job as work is performed.
Direct Materials
Job No. 1
Direct Labor
Job No. 2
Manufacturing Overhead
Job No. 3

8. Sequence of Events in a Job-Order Costing System
Direct Materials
Apply overhead to each job using a predeter-mined rate.
Job No. 1
Direct Labor
Job No. 2
Manufacturing Overhead
Job No. 3

9. Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143
Date Initiated
Date Completed
Department B3
Units Completed
Item Wooden cargo crate
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No.
Amount
Ticket
Hours
Rate
Cost Summary
Units Shipped
Date
Number
Balance
Total Cost
Unit Product Cost

10. Job-Order Cost Accounting
PearCo Job Cost Sheet
Job Number A - 143
Date Initiated
Date Completed
Department B3
Units Completed
Item Wooden cargo crate
Direct Materials
Direct Labor
Manufacturing Overhead
Req. No.
Amount
Ticket
Hours
Rate
Cost Summary
Units Shipped
Date
Number
Balance
Total Cost
Unit Product Cost
Let’s see one
A materials requisition form is used to authorize the use of materials on a job.

11. Materials Requisition Form
Will E. Delite

12. Materials Requisition Form
Cost of material is charged to job A-143.
Type, quantity, and total cost of material charged to job A-143.
Will E. Delite

13. Job-Order Cost Accounting

14. Job-Order Cost Accounting
Workers use time tickets to record the time spent on each job.
Let’s see one

15. Employee Time Ticket

16. Job-Order Cost Accounting

17. Job-Order Cost Accounting
Apply manufacturing overhead to jobs using a predetermined overhead rate of $4 per direct labor hour (DLH).
Let’s do it

18. Job-Order Cost Accounting

19. Application of Manufacturing Overhead
The predetermined overhead rate (POHR) used to apply overhead to jobs is determined before the period begins.
Estimated total manufacturing overhead cost for the coming period
Estimated total units in the allocation base for the coming period
POHR =
Ideally, the allocation base is a cost driver that causes overhead.

20. Application of Manufacturing Overhead
Based on estimates, and determined before the period begins.
Overhead applied = POHR × Actual activity
Actual amount of the allocation base such as units produced, direct labor hours, or machine hours incurred during the period.

21. Application of Manufacturing Overhead
Recall the wooden crate example where:
Overhead applied = $4 per DLH × 8 DLH = $32
Overhead applied = POHR × Actual activity

22. The Need for a Predetermined Manufacturing Overhead Rate (POR)
The Need for a Predetermined Manufacturing Overhead Rate (POR). Pembebanan Overhead di Muka
Using a predetermined rate makes it possible to estimate total job costs sooner.
Actual overhead for the period is not known until the end of the period. $

23. Overhead Application Example
PearCo applies overhead based on direct labor hours. Total estimated overhead for the year is $640,000. Total estimated labor cost is $1,400,000 and total estimated labor hours are 160,000. What is PearCo’s predetermined overhead rate per hour?

24. Overhead Application Example
Estimated total manufacturing overhead cost for the coming period
Estimated total units in the allocation base for the coming period
POHR =
$640,000
160,000 direct labor hours (DLH)
POHR =
POHR = $4.00 per DLH
For each direct labor hour worked on a job, $4.00 of factory overhead will be applied to the job.

25. Overhead Application Example
What amount of overhead will PearCo apply to Job X-32?

26. Overhead Application Example

27. Overhead Application Example

28. Job-Order Costing Document Flow Summary
Materials used may be either direct or indirect.
Direct materials
Job Cost Sheets
Materials Requisition
Indirect materials
Manufacturing Overhead Account

29. Job-Order Costing Document Flow Summary
An employee’s time may be either direct or indirect.
Direct Labor
Job Cost Sheets
Employee Time Ticket
Indirect Labor
Manufacturing Overhead Account

30. Job-Order Costing Document Flow Summary
Employee Time Ticket
Indirect Labor
Other Actual OH Charges
Manufacturing Overhead Account
Applied Overhead
Job Cost Sheets
Indirect Material
Materials Requisition

31. Job-Order System Cost Flows
Raw Materials
Work in Process (Job Cost Sheet)
Direct Materials
Material
Purchases
Direct Materials
Indirect Materials
Mfg. Overhead
Actual
Applied
Indirect Materials

32. Job-Order System Cost Flows
Salaries and Wages Payable
Work in Process (Job Cost Sheet)
Direct Labor
Direct Materials
Indirect Labor
Direct Labor
Overhead Applied
Mfg. Overhead
Actual
Applied
If actual and applied manufacturing overhead are not equal, a year-end adjustment is required.
Indirect Materials
Overhead Applied to Work in Process
Indirect Labor

33. Job-Order System Cost Flows
Work in Process (Job Cost Sheet)
Finished Goods
Cost of Goods Mfd.
Cost of Goods Sold
Direct Materials
Cost of Goods Mfd.
Direct Labor
Overhead Applied
Cost of Goods Sold
Cost of Goods Sold

34. Overhead Application Example
PearCo’s actual overhead for the year was $650,000 for a total of 170,000 direct labor hours.
How much total overhead was applied to PearCo’s jobs during the year? Use PearCo’s predetermined overhead rate of $4.00 per direct labor hour.
PearCo has overapplied overhead for the year by $30,000. What will PearCo do?
SOLUTION
Applied Overhead = POHR × Actual Direct Labor Hours
Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000

35. Overapplied and Underapplied Manufacturing Overhead
$30,000 may be closed directly to cost of goods sold.
Cost of Goods Sold
PearCo’s Method
$30,000 may be allocated to these accounts. OR
Work in Process
Finished Goods
Cost of Goods Sold

36. Overapplied and Underapplied Manufacturing Overhead
PearCo’s Cost of Goods Sold
PearCo’s Mfg. Overhead
Unadjusted Balance
Actual overheadcosts
$650,000
OverheadApplied to jobs
$680,000
$30,000
Adjusted Balance
$30,000
$30,000 overapplied

37. Overapplied and Underapplied Manufacturing Overhead - Summary
PearCo’s Method

38. Quick Check 
Tiger, Inc. had actual manufacturing overhead costs of $1,210,000 and a predetermined overhead rate of $4.00 per machine hour. Tiger, Inc. worked 290,000 machine hours during the period. Tiger’s manufacturing overhead is
a. $50,000 overapplied. b. $50,000 underapplied. c. $60,000 overapplied. d. $60,000 underapplied.
Overhead Applied $4.00 per hour × 290,000 hours = $1,160,000
Underapplied Overhead $1,210,000 - $1,160, = $50,000

39. Appendix 3a
The Predetermined Overhead Rate & Capacity (Pembebanan Overhead di Muka)

40. Basing the rate on capacity Pertemuan 3 selesai

41. Basing the rate on expected volume (Pertemuan 3 selesai)