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Program Studi

Akuntansi Biaya JOB ORDER COSTING

Diah Iskandar SE., M.Si dan Lawe Anasta, SE.,M.S.,AkFEB

Akuntansiwww.mercubuana.ac.id

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 baku2. Pengakuan biaya tenaga kerja pabrik3. Pengakuan biaya overhead pabrik4. Penggunaan bahan baku5. Distribusi beban gaji tenaga kerja6. Pembebanan setimasi biaya overhead7. Penyelesaian pesanan8. Penjualan produk

Basics of Job-Order Costing

Job-OrderCosting

ProcessCosting

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 distinctproduct or job.

Job Order CostingApplications of

Job-Order Costing

Job-OrderCosting

Special-order printingTypical job order cost applications:

Building constructionAlso used in the service industry

HospitalsLaw firms

in a Job Order Costing SystemSequence of Events

in a Job-Order Costing System

Direct Materials

Direct Labor

Job No. 1

Job No. 2

Charge

direct material,

direct labor costs

and Applied

Factory Overhead

to each job as work

is performed

Factory Overhead

Job No. 3

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).

qMaterials Requisition Form

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 determinesthe 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

From the materials requisition form

The primary document for tracking the costs associated with a given job is the job order cost sheet.

From the time ticket

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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 Cost Sheet –Recording Overhead

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Flow of Materials CostsJob-Order Costing –

Flow of Materials Costs

MaterialsRequisition

Record in Manufacturing

Overhead Account

Direct materials

Indirect materials

Materials usedmay be either

direct orindirect.

Record on each Job

Order Cost Sheet and

add to Workin Process Account

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Flow of Labor CostsJob-Order Costing

Flow of Labor Costs

Employee Time Ticket

Record in Manufacturing

Overhead Account

Direct Labor

Indirect Labor

An employee’stime may be eitherdirect or indirect.

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Record on each Job

Order Cost Sheet and

add to Work in Process Account

Document Flow SummaryJob-Order Costing

Document Flow Summary

Record in Manufacturing

Overhead Account

OtherActual

OverheadCharges

Applied(or allocated)

Overhead

MaterialsRequisition

IndirectMaterial

EmployeeTime Ticket

IndirectLabor Record on

each Job Order Cost Sheet and

add to Work in Process Account

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Material Purchases Entry to Record Cost Flows –

Material Purchases Raw materials purchased are recorded

in an inventory account.

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Direct materials issued to a jobincrease the Work in Process account and

decrease the Raw Materials account. Indirect materials that are used in the factory

increase the Manufacturing Overhead account anddecrease the Raw Materials account.

Use of MaterialsEntry to Record Cost Flows –

Use of Materials

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LaborEntry to Record Cost Flows –

LaborThe 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.

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Application of OverheadEntry to Record Cost Flows –

Application of OverheadThe 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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Transfer to Finished GoodsEntry to Record Cost Flows –Transfer to Finished GoodsAs 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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Sale of Job to CustomerEntry to Record Cost Flows –

Sale of Job to CustomerWhen 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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