Introduction to Chapter 8

Direct dan Indirect Costs

• Direct Materials• Direct Labor• Overhead (Indirect Cost)

– Indirect materials– Indirect labor– Insurance– Repairs and Maintenance– Depreciation– Utilities– etc

PRODUCT

Bisa /Tidak Bisa Di TELUSURI

KepadaBiaya-biaya yang melekat dan dibebankanKepada Produk

Pembebanan Biaya kepada Obyek BiayaCOST RESOURCES

COST OBJECTs

DIRECT TRACING

DRIVERTRACING

allocation

MOREACCURATE

Gedung, Tanah, Kas, Mesin, Manusia, Piutang dsb

Produk, Aktivitas, Departemen, Bagian, Region dsb

MUDAHDITELUSURI

SULITDITELUSURI

Direct MaterialsDirect labor

Indirect MaterialsIndirect laborOverhead

LESSACCURATE

Physical Observation AssumptionCause & Effect

Sumber: Hansen & Mowen, Management Accounting, 8 th ed

Overhead pada Job order costing20102009

Prediksi OH 2010

Prediksi JM 2010Tarif OH /JM=

M

L

OHOH-act

WIP FG

M L O

5 x 10

M L O

15x 10

M L O

20x10

40x10

40x10420

Underapplied (420-400)

Rp 4.000

400 JM

10/JM

Process Costing

PPULP Paper Finishing

WIP WIP WIPM

L

OHTarif OH-1

Tarif OH-2Tarif OH-3

Finished Goods

Tarif OH pada Process Costing

M

L

OH

M

L

OH

M

L

OH

RM UT

OH OH OH

OH OH OH

Pulp Paper Finishing

40% Mat Cost

$ 10/ jam Mesin

$ 2/Unit

Departmental Rate

Traditional ABC

Dept Cost Pool

Product

Dept

Product Product

Cost Pool

Product

COST COST

Dept’l RATE Pool RATE