ek4212_ch9
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akuntansiTRANSCRIPT
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AKUNTANSI UNTUK PERUSAHAAN MANUFAKTUR
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Tujuan Pembelajaran
Menjelaskan definisi akuntansimanajerialMenjelaskan perbedaan akuntansi keuangan dan akuntansi manajerialMenjelaskan konsep biaya (cost) Membuat laporan keuangan perusahaan manufaktur
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Managerial accountingmenyediakan informasi
financial dan non-financialbagi manajer dan pihakdi dalam perusahaanuntuk pengambilan
keputusan
Financial accountingmenyediakan informasifinancial yang bersifat
umum untuk pihakdi luar perusahaan.
Managerial dan Financial Accounting
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Planning and ControlTujuan Managerial Accounting: menyediakan informasi terkait COST untuk
Keperluan Planning dan Control
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Financial Accounting Managerial Accounting
1. Users and Investors, creditors and Managers, employees and decision makers other external users other internal users
2. Purpose of Making investment, credit Planning and information and other decisions control decisions
3. Flexibility Structured and often Relatively flexible of practice controlled by GAAP (no GAAP)
4. Timeliness of Often available only Available quickly without information after audit is complete need to wait for audit
5. Time dimension Historical information Many projections with some predictions and estimates
6. Focus of Emphasis on Projects, processes and information whole organization segments of an organization
7. Nature of Monetary Monetary and information information nonmonetary information
Perbedaan Managerial Accounting danFinancial Accounting
Exh. 18-2
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Behavior
Traceability
Controllability
Relevance
Function
Konsep Cost Accounting
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Cost behavior bagaimana cost akanbereaksi terhadap perubahan tingkataktivitas bisnis.
Pengelompokan berdasarkan Cost Behavior
Fixed cost tidak berubah meskipunterjadi perubahan volume aktivitas
Variable cost berubah secaraproporsional mengikuti volume aktivitas
Mixed cost merupakan kombinasi fixed dan variable cost
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Direct costsCosts dapat ditelusurke single cost object.Contoh: material danlabor cost untuk sebuahproduct.
Indirect costsCosts tidak dapatditelusur ke single cost object.contoh: maintenance cost yang dinikmatilebih dari duadepartment.
Pengelompokkan berdasarkan Cost Traceability
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Tingkat pengendaliansuatu cost tergantung
pada level of management.
More Control
Mor
e Co
ntro
l
Very little control
Pengelompokkan berdasarkan Cost Controllability
Cost dikelompokkan: Controllable danUncontrollable
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SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari. Sunk cost tidak dipertimbangkan dalam pengambilan keputusan
Pengelompokkan berdasar Cost Relevance
Cost dibedakan: SUNK COST, OUT-OF-POCKET COSTdan OPORTUNITY COST
OUT-OF-POCKET adalah cost yang mengharuskan pengeluaran kas dimasa datang. Cost ini dipertimbangkan dalam pengambilan keputusan.
OPPORTUNITY COST adalah potensi keuntungan yang hilang akibatmemilih satu dari beberapa pilihan aktivitas
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TheProduct
Pengelompokkan Berdasarkan Fungsi
DirectLabor
DirectMaterial
Manufacturing Overhead
Dibedakan: Product Cost dan Period Cost
Product Cost: Cost terkait dengan
pembuatan produk
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Tidak terkait dengan pembuatanproduk
Period Costs
Administrative CostsCosts untuk fungsi
administrasidi luar pabrik:
accounting, data processing,personnel, researchand development.
Selling CostsCosts untuk mendapatkan
order dari customer, pengiriman, iklan dll.
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Period Costs(Expenses)
Product Costs(Inventory)
Inventory Not Sold in 2008
OperatingExpenses
Cost ofGoods Sold
Raw MaterialsGoods in ProcessFinished Goods
Cost ofGoods Sold
2008 CostsIncurred
2008 IncomeStatement
2009 IncomeStatement
2008 BalanceSheet Inventory
InventorySold in 2008
Period dan Product Costsdi Financial Statements Exh.
18-8
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Cost Concepts untuk Service Companies
Cost concepts yang ada secara umum dapatdiaplikasikan juga untuk perusahaan jasa
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DagangMembeli barangjadi.
Menjual barangjadi.
SaleMart
ManufakturMembeli bahanbaku.
Memproduksi danmenjual barangjadi.
Aktivitas Perusahaan
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Inventories
Neraca (Balance Sheet) Perusahaan Manufaktur
RawMaterials
FinishedGoods
Goods inProcess
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Produk jadidan siap
dijual
Bahan bakusebelumdiproses.
Dapat berupadirect
atau indirect material.
Produk setengahjadi.
Bahan baku yangtelah ditambahkansebagian tenaga
kerja dan overhead
Inventories
RawMaterials
FinishedGoods
Goods inProcess
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MERCHANDISER
Current AssetsCashReceivablesMerchandise Inventory
MANUFACTURER
Current AssetsCashReceivablesInventories
Raw MaterialsGoods in ProcessFinished Goods
Hanya berbeda di “Inventory”.
Balance Sheet
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BeginningMerchandise
Inventory
BeginningFinished Goods
Inventory
Cost of GoodsPurchased
Cost of GoodsManufactured
EndingMerchandise
Inventory
EndingFinished Goods
Inventory
Cost of GoodsSold
Merchandiser Manufacturer
+
_
+
==
_Perbedaan
Income StatementExh. 18-11
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Direct MaterialsBahan baku utama produk. Dapat
ditelusur langsung ke produk
Direct MaterialsBahan baku utama produk. Dapat
ditelusur langsung ke produk
Contoh:Baja di
pabrik mobil.
Contoh:Baja di
pabrik mobil.
Komponen Manufacturing Cost
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Direct LaborOngkos tenaga kerja yang membuat
produk jadi.
Direct LaborOngkos tenaga kerja yang membuat
produk jadi.
Contoh:Gaji bagian assembling
Contoh:Gaji bagian assembling
Income Statement of a Manufacturer
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Factory OverheadSemua manufacturing costs kecuali
direct material dan direct laborFactory costs yang tidak dapat secara
langsung ditelusur ke produk.
Factory OverheadSemua manufacturing costs kecuali
direct material dan direct laborFactory costs yang tidak dapat secara
langsung ditelusur ke produk.
Contoh:Indirect labor – maintenance
Indirect material – cleaning suppliesFactory utility costsSupervisory costs
Income Statement of a Manufacturer
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DirectMaterial
DirectLabor
ManufacturingOverhead
PrimeCost
ConversionCost
Kombinasi manufacturing cost:
Manufacturing Cost
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Beginning Finished Goods
Cost of GoodsManufactured
Ending FinishedGoods
Beginning Raw
Materials
RawMaterials
Purchases
Ending Raw Materials
Costof
GoodsSold
BeginningGoods in Process
Direct Labor
FactoryOverhead
Raw MaterialsUsed
Sales activityProduction activityMaterialsactivity
Cost Flow
EndingGoods in Process
Exh. 18-15
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Direct Materials Used+ Direct Labor+ Factory Overhead= Total Manufacturing Costs+ Beginning Work in Process– Ending Work in Process= Cost of Goods Manufactured
Cost of Goods Manufactured Statement
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Exh. 18-16
Manufacturing StatementCONTOH
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Exh. 18-16
Computation of Cost of Direct Material Used
Beginning raw materials inventory 8,000$ Add: Purchases of raw materials 86,500 Cost of raw materials available for use 94,500$ Deduct: Ending raw materials inventory 9,000 Cost of direct materials used in production 85,500$
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Semua direct labor costs yang terjadi pada periode
berjalan.
Exh. 18-16
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Manufacturing StatementExh. 18-16
Computation of Total Manufacturing Overhead
Indirect labor 9,000$ Factory supervision 6,000 Factory utilities 2,600 Property taxes, factory building 1,900 Factory supplies used 600 Factory insurance expired 1,100 Depreciation, building and equipment 5,300 Other factory overhead 3,500 Total factory overhead costs 30,000$
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Beginning work in process diambil darisaldo akhir periode
sebelumnya
Exh. 18-16
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ROCKY MOUNTAIN BIKESManufacturing Statement
For Year Ended December 31, 2008
Direct materials used in production 85,500$ Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period 175,500$ Add: Beginning goods in process inventory 2,500 Total cost of goods in process 178,000$ Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured 170,500$
Ending work in process adalah cost of unfinished goods, dan disajikansebagai current assets di balance
sheet periode berjalan
Exh. 18-16
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SOALData biaya pabrik sepatu “ Stone” untuk tahun 2007 adalah: direct material used $5.000, direct labor $7.000, total factory overhead $5.100, Beginning goods in process $3.000, Ending goods in process $4.000, Beginning finished goods $3.200, Ending finished goods $4.000
Data biaya pabrik sepatu “ Stone” untuk tahun 2007 adalah: direct material used $5.000, direct labor $7.000, total factory overhead $5.100, Beginning goods in process $3.000, Ending goods in process $4.000, Beginning finished goods $3.200, Ending finished goods $4.000
1. Hitung total biaya produksi (manufacturing costs) tahun 20072. Hitung Cost of goods manufactured tahun 2007.3. Hitung Cost of goods sold tahun 2007
1. Hitung total biaya produksi (manufacturing costs) tahun 20072. Hitung Cost of goods manufactured tahun 2007.3. Hitung Cost of goods sold tahun 2007
Naruto Corp. pada bulan Mei 2008 melaporkan Beginning raw material $57.000 dan Ending raw material $60.000. Bagian produksi melaporkan bahwa selamabulan Mei, penggunaan raw material (material used) adalah $118.000
Naruto Corp. pada bulan Mei 2008 melaporkan Beginning raw material $57.000 dan Ending raw material $60.000. Bagian produksi melaporkan bahwa selamabulan Mei, penggunaan raw material (material used) adalah $118.000
1. Hitung besarnya pembelian (material purchased) selama bulan Mei 2008.1. Hitung besarnya pembelian (material purchased) selama bulan Mei 2008.