OVERHEAD COST PERTEMUAN 8,9,10 Dr Rilla Gantino, SE., Ak., MM Prodi Akuntansi- FEB

  

OVERHEAD COST

PERTEMUAN 8,9,10

Dr Rilla Gantino, SE., Ak., MM

Prodi Akuntansi- FEB

KEMAMPUAN AKHIR YANG DIHARAPKAN

  1. Mahasiswa dapat menghitung dan menjelaskan : penggolongan, penentuan dan pembebanan BOP ke dalam

harga pokok produk, pengumpulan BOP Sesungguhnya,

perlakuan selisih BOP dan penghitungan tarif BOP

  2. Mahasiswa dapat menghitung dan menginterpretasikan : Penentuan tarif biaya overhead pabrik, Penyusunan

anggaran biaya overhead pabrik, metode pengalokasian

biaya overhead pabrik,

  3. Mahasiswa dapat, menyusun anggaran biaya overhead pabrikuntuk Penentuan biaya overhead pabrik dengan metode penentuan harga pokok variabel.

  

Methods for assigning overhead costs

to the products are an important part of

accurately measuring product costs.

  Learning Objective 1

Years ago, direct materials and direct

labor were the largest costs for most

companies. Today, automated companies

have lower direct labor costs but much

larger overhead costs.

Accounting for Factory Overhead

  Budgeting Factory Overhead Costs

  Budgeting Factory Overhead Costs

   Budgets are management’s operating Budgets are management’s operating plans expressed in quantitative terms. plans expressed in quantitative terms.

  

Costs are segregated into fixed and

Costs are segregated into fixed and

variable components. variable components.

   Budgets can be prepared for different Budgets can be prepared for different levels of production (flexible budget). levels of production (flexible budget).

   Valuable management tool for planning Valuable management tool for planning and controlling costs. and controlling costs. Accounting for Factory Overhead

Accounting for Factory Overhead

   Entries are made in the general journal for

indirect materials and indirect labor from the

summary of materials issued and the labor cost summary.

   Other factory overhead expenses are recorded in the general ledger from the invoices and schedules for fixed costs.

   A factory overhead subsidiary ledger may be used if the number of factory overhead accounts becomes too large.

Examples of Factory Overhead Accounts

   Plant Security

   Workers’ Compensation Insurance

   Water

   Telephone/Fax

   Supplies

   Spoilage

   Small Tools

   Repairs

   Rent

   Property Tax

   Power

   Defective Work

   Depreciation

   Materials Handling

   Maintenance

   Lubricants

   Janitorial Service

   Insurance

   Indirect Materials

   Indirect Labor

   Heat and Light

   Fuel

   Employee Fringe Benefits

   Overtime Premium Factory Overhead Analysis Sheets

   These sheets may be used to keep a subsidiary record of factory overhead expenses.

   analysis spreadsheet Department-type

  Expense-type

   analysis spreadsheet

Schedule of Fixed Costs

   Fixed costs are assumed not to vary in amount from month to month.

   Because fixed costs are predictable, schedules can be prepared in advance.

   A journal entry to record the total fixed costs can be prepared from these schedules.

  

Example of Schedule of Fixed Costs

Example of Schedule of Fixed Costs

  Schedule of Fixed Costs January February March Depreciation-Machinery

Dept. A $300 $300 $300

Dept. B 200 200 200

Total $500 $500 $500

Property Tax

Dept. A $280 $280 $280

Dept. B 270 270 270

Total

  550 550 550

Total Fixed Costs $1,050 $1,050 $1,050 General Factory Overhead Expenses

   When factory overhead expenses are not When factory overhead expenses are not identified with a specific department, they identified with a specific department, they are charged to departments by a process are charged to departments by a process of allocation. of allocation.

   Allocations may be made for each item of Allocations may be made for each item of

expense incurred, or expenses may be

expense incurred, or expenses may be

accumulated as incurred and the accumulated as incurred and the allocations made at the end of the allocations made at the end of the accounting period. accounting period.

Summary of Factory Overhead

  

Summary of Factory Overhead Expenses Dept. A Dept. B Dept. C Total

Indirect $100 $50 $40 $190 materials

Indirect labor 200 150 140 490

Power 150 140 120 410

Depreciation 300 200 150 650

General factory 150 350 200 700 expenses

Total $900 $890 $650 $2,440 Distributing Service Department Expenses

   Service departments are an essential part of

  

Service departments are an essential part of

  the organization, but they do not work directly

  

the organization, but they do not work directly

on the product. on the product.

   Production departments perform the actual

  Production departments perform the actual

  manufacturing operations that physically

  manufacturing operations that physically change the units being processed. change the units being processed.

   The costs of the service departments must be

  

The costs of the service departments must be

apportioned to the production departments. apportioned to the production departments.

   An analysis of the service department’s

  An analysis of the service department’s

  relationship to other departments must be

  relationship to other departments must be done. done. Common Bases for Distributing Service

  Common Bases for Distributing Service

  Department Costs

  Department Costs Service Departments Basis for Distribution Building Maintenance Floor space occupied by other departments Inspection and Packing Production volume Machine Shop Value of machinery and equipment Human Resources Number of workers in departments served Purchasing Number of purchase orders Shipping Quantity and weight of items shipped Stores Units of materials requisitioned Tool Room Total direct labor hours in departments served

  Methods of Distributing Costs

  Methods of Distributing Costs

  1. Direct Distribution Method Service department costs are allocated only

   to production departments.

  2. Sequential Distribution or Step-Down Method

Distributes service department costs

   regressively to other service departments and then to production departments.

  3. Algebraic Distribution Method

   Distributes costs by simultaneous equations recognizing the relationship of services rendered by departments to each other.

Applying Factory Overhead to Production

   Factory overhead costs may not be known until the end of the accounting period.

   The cost of a job is needed soon after completion, so a method to estimate the amount of factory overhead applied must be established.

   This enables companies to bill customers on a more timely basis and to prepare bids for new contracts more accurately.

Methods of Predetermined Factory Overhead Rates

   Direct Labor Cost Method

   Direct Labor Hour Method

   Machine Hour Method

   Activity-Based Costing (ABC) Method Direct Labor Cost Method

   Uses the amount of direct labor cost that has been charged to the product as the basis for applying factory overhead.

  

Job 100

Direct materials

  $1,000 Direct labor 3,000

  

Factory overhead (50% of direct labor $) 1,500 Total cost of completed job $5,500 Direct Labor Hour Method

   Estimated factory overhead cost is divided by the estimated direct labor hours to be worked.

  

Job 100

Direct materials

  $1,000 Direct labor (500 hours) 3,000 Factory overhead (500 hours @ $4) 2,000 Total cost of completed job

  $6,000 Machine Hour Method

   This method best serves highly automated departments where the amount of factory overhead cost incurred on a job primarily is a function of the machine time that a job requires.

  

Job 100

Direct materials

  $1,000 Direct labor (500 hours) 3,000

  

Factory overhead (300 machine hours @ $10) 3,000

Total cost of completed job $7,000

Activity-Based Costing Method

   The company must first identify activities in the factory that create costs.

   Then a basis or cost driver must be decided upon to allocate each of the activity cost pools.

  

This approach is best when the company has

significant nonvolume-related costs in its plant which are not caused by traditional cost drivers such as labor hours and machine hours.

Budgeted Overhead Application Rates 1. Select one or more cost-allocation bases

  2. Prepare a factory overhead budget.

  3. Compute the factory overhead rate.

  4. Obtain actual cost-allocation base data.

  5.Apply the budgeted overhead to the products or services.

  6. Account for any differences between the amount of overhead actually incurred and overhead applied.

  

Budgeted Overhead Application Rates

Overhead rates are budgeted; they are estimates. The budgeted rates are used

to apply overhead based on actual events.

Budgeted Total budgeted overhead Factory overhead = application Total budgeted rate Amount of cost driver

  Illustration of Overhead Application Enriquez Machine Parts Company selects a single cost-allocation in each department for applying overhead, machine hours in machining and direct-labor in assembly.

Illustration of Overhead Application Total overhead applied to a particular product equals budgeted overhead rates multiplied by actual machine hours (MH) or labor cost (LC) used by that product. Thus, we would apply $44 of overhead to a

  

product that uses 6 MH in machining and incurs

direct-labor cost of $40 in assembly.

  Machining: 6 actual MH X $4 per MH= $24 Assembly: $40 of DL cost X 50% = 20 Total overhead $44

  Illustration of Overhead Application Suppose that at the end of the year Enriquez had used 70,000 machine hours in Machining. How much overhead was applied to Machining?

  Illustration of Overhead Application Suppose that at the end of the year Enriquez had incurred $190,000 in direct labor cost. How much overhead was applied to Assembly?

Illustration of Overhead Application

  

Total factory overhead applied:

Machining: $280,000 Assembly: 95,000

  

Total Factory Overhead Applied $375,000

The $375,000 is an estimate of Enriquez’s

overhead for the year, and it will become part of

the cost of goods sold expense on Enriquez’s income statement when the units produced are subsequently sold.

Learning Objective 2 Choice of Cost-Allocation Bases

  

The accountant’s goal is to find the cost-

allocation base that best links cause and effect.

  

No one cost-allocation base is right for all

situations. A separate cost pool should be

identified for each cost-allocation base. Pool 1 Base 1

  Pool 2 Base 2

  Learning Objective 3 Normalized Overhead Rates “Normal” product costs include an average or normalized chunk of overhead. Actual direct material + Actual direct labor + Normal applied overhead = Cost of manufactured product

  Disposing of Underapplied or Overapplied Overhead Recall that Enriquez applied $375,000 to its products, but . . . it incurred $392,000 of actual manufacturing overhead during the year. $392,000 actual overhead –375,000 applied overhead $ 17,000 underapplied overhead The $375,000 becomes part of Cost of Goods Sold when the product is sold, however . . .

Disposing of Underapplied or Overapplied Overhead

  The applied overhead is $17,000 less than the amount incurred. It is:

Overapplied overhead occurs when the

amount applied exceeds the amount incurred.

  A company must report actual costs incurred in its financial statements.

Disposing of Underapplied or Overapplied Overhead

  

Accountants uses two methods for the adjustment:

  

Immediate Write-Off This method regards the $17,000 as a reduction in current income and adds it to Cost of Goods Sold. Cost of Goods Sold Applied Overhead (Budgeted) Incurred Overhead (Actual) Planning and Overhead 

  Variable Overhead: as efiiiently as possible, plan only essential aitivities 

  Fixed Overhead: as efiiiently as possible, plan only essential aitivities, espeiially sinie fxed iosts are predetermined well before the budget period begins Standard Costing 

  

Traies direit iosts to output by multiplying

the standard priies or rate by the standard

quantities of inputs allowed for aitual outputs produied

  

Alloiates overhead iosts on the basis of the standard overhead-iost rates time the standard quantities of the alloiation bases allowed for the aitual outputs produied A Roadmap: Variable Overhead _{Actual Costs Incurred:} Actual Input _{X Actual Rate} ^{Flexible Budget: Budgeted Input Allowed for} _{Actual Output X Budgeted Rate} ^{Actual Inputs X} _{Budgeted Rate} ^{Allocated: Budgeted Input Allowed for} _{Actual Output X Budgeted Rate}

  Spending _Variance ^Efficiency _Variance ^{Never a} _Variance Never a _{Variance Flexible-Budget Variance} Total Variable Overhead Variance _{Over/Under Allocated Variable Overhead}

A Roadmap: Fixed Overhead

  Actual Costs _Incurred ^{Flexible Budget: Same Budgeted Lump Sum (as in} _{Static Budget) Regardless of} Output Level ^{Same Budgeted Lump Sum (as in Static Budget) Regardless of Output Level Allocated: Budgeted Input Allowed for Actual Output X Budgeted Rate} _Spending Variance Flexible-Budget _Variance Total Fixed Overhead Variance _{Over/Under Allocated Fixed Overhead} ^{Never a Variance Production- Volume Variance Production- Volume Variance} Overhead Variances 

  Overhead is the most difiiult iost to manage, and is the least understood 

  Overhead varianies involve taking diferenies between equations as the analysis moves baik and forth between aitual results and budgeted amounts Developing Budgeted Variable Overhead Cost Rates

  1. Choose the period to be used for the budget

  

2. Seleit the iost-alloiation bases to use in

alloiating variable overhead iosts to

output produied

  3. Identify the variable overhead iosts assoiiated with eaih iost-alloiation base

  4. Compute the rate per unit of eaih iost- alloiation base used to alloiate variable overhead iosts to output produied

  The Details: Variable OH Variances 

  Variable Overhead Flexible-Budget

Varianie measures the diferenie between

aitual variable overhead iosts iniurred and

flexible-budget variable overhead amounts

  =

• Variable Overhead Actual Costs Flexible-budget flexible-budget variance Incurred amount

The Details: Variable OH Variances 

  

Variable Overhead Efiiieniy Varianie is the

diferenie between aitual quantity of the iost- alloiation base used and budgeted quantity of the iost per unit of the iost-alloiation base

  

Variable Actual quantity of Budgeted quantity of Budgeted variable

^{Overhead variable overhead variable overhead cost- overhead cost Efficiency = cost-allocation base allocation based allowed}

_{Variance { used for actual output for actual output } cost-allocation base}

X per unit of

The Details: Variable OH Variances 

  Variable Overhead Spending Varianie is the diferenie between aitual and budgeted variable overhead iost per unit of the iost-alloiation base, multiplied by aitual quantity of variable overhead iost-alloiation based used for aitual output

  Variable Actual variable Budgeted variable Actual quantity of ^{Overhead overhead cost overhead cost variable overhead} _{Spending per unit of per unit of cost-allocation base} =

  { }

  X _{Variance cost-allocation base cost-allocation base used for actual output}

Developing Budgeted Fixed Overhead Cost Rates

  1. Choose the period to be used for the budget

  

2. Seleit the iost-alloiation bases to use in

alloiating fxed overhead iosts to output produied

  3. Identify the fxed overhead iosts assoiiated with eaih iost-alloiation base

  4. Compute the rate per unit of eaih iost-

alloiation base used to alloiate fxed overhead iosts to output produied The Details: Fixed OH Variances 

  Fixed Overhead Flexible-Budget Varianie is the diferenie between aitual fxed overhead iosts and fxed overhead iosts in the flexible budget

  

  This is the same amount for the Fixed Overhead Spending Varianie

• Fixed Overhead Actual Costs Flexible-budget flexible-budget variance = Incurred amount

The Details: Fixed OH Variances 

  Produition-Volume Varianie is the diferenie between budgeted fxed overhead and fxed overhead alloiated on the basis of aitual output produied

   This varianie is also known as the Denominator-

Level Varianie or the Output-Level Overhead

Varianie ^{Production-Volume Budgeted Fixed Overhead allocated using Variance = Fixed Overhead budgeted input allowed for} _{actual output units produced}

Production-Volume Variance 

  Interpretation of this varianie is difiiult due to the nature of the iosts involved and how they are budgeted

   Fixed iosts are by defnition somewhat inflexible.

  While market ionditions may iause produition to flex up or down, the assoiiated fxed iosts remain the same

  

  Fixed iosts may be set years in advanie, and may be difiiult to ihange quiikly

   Contradiction: Despite this, examination of the

  fxed overhead budget formulae reveals that it is budgeted similar to a variable iost Variable Overhead

Variance Analysis Illustrated

  Fixed Overhead

Variance Analysis Illustrated

Relationship with cost object

• Direct
• Indirect Factors influencing classification

Objectives of Allocation*

  Objectives of Allocation* Objectives of Allocation* Objectives of Allocation*

   To obtain a mutually agreeable price

   To compute product-line profitability

   To predict the economic effects of planning and control

   To value inventory

   To motivate managers

• As identified by the IMA

Overheads/Burden

  Indirect Material + Indirect Labour + Indirect other expenses= OHs Cannot be conveniently charged to any job, process or cost unit

  Types of Departments Types of Departments Types of Departments

  Types of Departments Producing departments are directly

  responsible for creating the products or services sold to customers.

  Types of Departments Types of Departments Types of Departments

  Types of Departments

Supporting departments provide essential

support services for producing departments.

  

Maintenance, engineering, personnel, storage

  Maintenance, engineering, personnel, storage

Departmentalisation

  For collection, allocation and apportionment of overheads Allocation: charging identifiable cost items to cost centers or cost units Examples: Depreciation of a machine in machining department - machining department Salary of stores clerk - stores department Examples of Departmentalisation for a

  Examples of Departmentalisation for a

  Manufacturing Firm

  Manufacturing Firm

  Production Departments Support Departments

  Production Departments Support Departments Assembly:

  Materials Storeroom: Supervisors’ salaries Clerk’s salary Small tools

  Depreciation on forklift Indirect materials Cafeteria: Depreciation on machinery Food

  Finishing: Cooks’ salaries

  Sandpaper Depreciation on stores

  Depreciation on sanders Maintenance: Janitors’ salaries Cleaning supplies Machine oil and lubricants

Apportionment

  Common costs (non-allocable) allotted to two or more cost centers or cost units on some rational basis (a matter of judgment)

Sample apportionment

  OH Item: Rent, rates, heating, repairs, depreciation of building Lighting

  Power Depreciation, repair, insurance and maintenance of plant Personnel, staff welfare, canteen

  Carriage inwards Marketing and distribution Delivery expenses Remuneration of works director

  Basis: Floor Area Floor Area / number of light points HP of machines Book value or original cost Number of employees Value of material Sales value Weight, volume, miles DLHs/Wages/Number of

Criteria for allocation and apportionment

• Neutrality: should not distort decision making
• Ability to bear: sales value, gross profit, asset value, total costs
• Cause and effect relationship: maintenance cost on the basis of hours spent for different cost objects
• Benefits received: cost of power plant on the basis of power used by diff. cost objects
• Equity/fairness

Apportionment of service center costs

• OH allocated or apportioned to production and service departments: primary distribution
• Service department costs apportioned to production departments: secondary distribution

Secondary distribution

• Direct method
• Step-down (sequential)
• Reciprocal

  Direct Method of Allocation Direct Method of Allocation

  Power Grinding Assembly

  Support Departments Direct Method of Allocation Direct Method of Allocation

  Power Assembly

  Support Departments Step-down Method of Allocation Step-down Method of Allocation

STEP 1: Rank service departments

  

2

  1

  3

  1

  

2

  3 Maintenance Grinding Assembly Step-down Method of Allocation Step-down Method of Allocation

  Power Maintenance

  Assembly Grinding

  STEP 2 Sequential Method of Allocation Sequential Method of Allocation

  Maintenance Assembly

  Grinding

  STEP 2

  _{ } KONSEP DEPARTEMENTALISASI Departementalisasi BOP : membagi pabrik ke Departementalisasi BOP : membagi pabrik ke dalam segmen-segmen yang disebut dalam segmen-segmen yang disebut departemen, yang menjadi tujuan pembebanan departemen, yang menjadi tujuan pembebanan biaya overhead. biaya overhead. _  Tujuan Departementalisasi BOP : Tujuan Departementalisasi BOP : 1.

  1. Menghasilkan biaya produksi yang lebih baik  Menghasilkan biaya produksi yang lebih baik  departemen yang berbeda memiliki tarif overhead departemen yang berbeda memiliki tarif overhead yang berbeda, sehingga pesanan yang melewati yang berbeda, sehingga pesanan yang melewati suatu departemen produksi akan dibebani dengan suatu departemen produksi akan dibebani dengan BOP sesuai dengan tarif departemen yang BOP sesuai dengan tarif departemen yang bersangkutan. bersangkutan.

  Meningkatkan pengendalian BOP  setiap manajer departemen bertanggungjawab atas manajer departemen bertanggungjawab atas

  2. Meningkatkan pengendalian BOP  setiap 2. DEPT. PRODUKSI & DEPT. JASA Klasifkasi Departemen:

_{1. Departemen Produksi  menghasilkan produk}

_1. Klasifkasi Departemen:

  Departemen Produksi  menghasilkan produk dengan mengubah bentuk atau sifat dari bahan dengan mengubah bentuk atau sifat dari bahan baku atau dengan merakit komponen. baku atau dengan merakit komponen.

  Contoh : dept.pemotongan, dept. penyerutan, Contoh : dept.pemotongan, dept. penyerutan, dept. Perakitan. dept. Perakitan.

_{2. Departemen Jasa  memberikan pelayanan}

2.

  Departemen Jasa  memberikan pelayanan yang berkontribusi secara tidak langsung yang berkontribusi secara tidak langsung terhadap produksi produk tetapi tidak terhadap produksi produk tetapi tidak mengubah bentuk, rakitan, maupun sifat dari mengubah bentuk, rakitan, maupun sifat dari bahan baku. bahan baku.

  Contoh: dept. penyimpanan, dept. pembelian, Contoh: dept. penyimpanan, dept. pembelian, dept. pemeliharaan. dept. pemeliharaan. BIAYA LANGSUNG _{ } DEPARTEMENTAL

  Adalah Biaya Overhead Pabrik yang dapat Adalah Biaya Overhead Pabrik yang dapat ditelusuri secara langsung ke departemen ditelusuri secara langsung ke departemen tertentu. tertentu. _ 

  Umumnya terdiri atas : Umumnya terdiri atas : 1.

  1. Biaya supervisi, biaya tenaga kerja tidak langsung Biaya supervisi, biaya tenaga kerja tidak langsung dan biaya lembur. dan biaya lembur.

  2.

  2. Tunjangan-tunjangan tenaga kerja Tunjangan-tunjangan tenaga kerja 3.

  3. Bahan baku tidak langsung dan perlengkapan

Bahan baku tidak langsung dan perlengkapan

pabrik pabrik 4.

  4. Biaya perbaikan dan pemeliharaan Biaya perbaikan dan pemeliharaan 5.

  5. Biaya penyusutan dan sewa peralatan.

  Biaya penyusutan dan sewa peralatan.

BIAYA TIDAK LANGSUNG   DEPARTEMENTAL

  Adalah biaya yang memberikan manfaat bagi Adalah biaya yang memberikan manfaat bagi semua departemen, sehingga biaya tersebut semua departemen, sehingga biaya tersebut tidak dibebankan langsung ke suatu departemen tidak dibebankan langsung ke suatu departemen tertentu tetapi dialokasikan ke semua tertentu tetapi dialokasikan ke semua departemen. _ departemen.

  

  Umumnya terdiri dari : _{1. Biaya sewa gedung 1.} Umumnya terdiri dari : _2. Biaya sewa gedung _2. Pajak Properti _3. Pajak Properti _3. Biaya penyusutan bangunan _{4. Asuransi kebakaran 4.} Biaya penyusutan bangunan _{5. 5. Perbaikan gedung} Asuransi kebakaran _6. Perbaikan gedung _6. Biaya listrik. _7. Biaya listrik. _7. Biaya Air Biaya Air MENENTUKAN TARIF BOP DEPARTEMENTAL  

  Penggunaan tarif departemental Penggunaan tarif departemental seringkali menghasilkan dasar yang seringkali menghasilkan dasar yang berbeda untuk departemen yang berbeda untuk departemen yang berbeda, contoh : tarif per jam tenaga berbeda, contoh : tarif per jam tenaga kerja langsung untuk departemen A, tarif kerja langsung untuk departemen A, tarif jam mesin untuk departemen B. jam mesin untuk departemen B. Langkah-langkah penetapan tarif BOP Departemental _{1. 1.} Estimasi total overhead departemental dari

  Estimasi total overhead departemental dari departemen produksi dan departemen jasa pada departemen produksi dan departemen jasa pada tingkat aktivitas yang diperkirakan. Tentukan jika tingkat aktivitas yang diperkirakan. Tentukan jika mungkin sifat tetap dan variabel untuk setiap mungkin sifat tetap dan variabel untuk setiap kategori biaya. _{2. Survey pabrik untuk menentukan dasar alokasi & 2.} kategori biaya.

  Survey pabrik untuk menentukan dasar alokasi & dasar distribusi. Contoh: estimasi konsumsi kwh, dasar distribusi. Contoh: estimasi konsumsi kwh, jumlah meter persegi, jumlah karyawan di setiap jumlah meter persegi, jumlah karyawan di setiap departemen. _{3. Estimasi total overhead tidak langsung 3.} departemen.

  Estimasi total overhead tidak langsung departemental pada tingkat aktivitas yang dipilih dan departemental pada tingkat aktivitas yang dipilih dan alokasikan biaya-biaya tersebut ke departemen- alokasikan biaya-biaya tersebut ke departemen- departemen. Contoh: biaya utilitas seperti listrik, departemen. Contoh: biaya utilitas seperti listrik, bahan bakar, air. _4. bahan bakar, air. _4. Distribusikan biaya departemen jasa ke departemen

  Distribusikan biaya departemen jasa ke departemen yang memperoleh manfaat dari jasa tersebut. _{5. Hitung Tarif Overhead Departemental. 5.} yang memperoleh manfaat dari jasa tersebut. Dua metode akuntansi untuk biaya utilitas

  1.

  

1. Membebankan semua biaya tenaga dan

Membebankan semua biaya tenaga dan bahan bakar ke departemen utilitas bahan bakar ke departemen utilitas tersendiri, kemudian mengalokasikannya ke tersendiri, kemudian mengalokasikannya ke departemen yang menerima manfaatnya. departemen yang menerima manfaatnya.

  2.

  

2. Membebankan departemen-departemen

Membebankan departemen-departemen tertentu dengan biaya tenaga dan bahan tertentu dengan biaya tenaga dan bahan bakar jika ada meteran terpisah, dan bakar jika ada meteran terpisah, dan membebankan sisanya ke departemen membebankan sisanya ke departemen utilitas tersendiri. Sisa ini kemudian akan utilitas tersendiri. Sisa ini kemudian akan dialokasikan ke departemen yang menerima dialokasikan ke departemen yang menerima manfaatnya. manfaatnya.

Distribusi Biaya Departemen Jasa

  

Distribusi didasarkan pada unit pengukuran umum yang

Distribusi didasarkan pada unit pengukuran umum yang

berkorelasi dengan penyebab dari biaya departemen berkorelasi dengan penyebab dari biaya departemen jasa. jasa.

  

Contoh: jumlah karyawan, konsumsi kwh, konsumsi

Contoh: jumlah karyawan, konsumsi kwh, konsumsi

tenaga kuda per jam, luas lantai, nilai aset, atau tenaga kuda per jam, luas lantai, nilai aset, atau biaya dari bahan baku yang akan diminta. biaya dari bahan baku yang akan diminta.

  

Tiga metode umum distribusi overhead departemen

Tiga metode umum distribusi overhead departemen

jasa ke departemen yang memperoleh manfaatnya: _{1. 1.} jasa ke departemen yang memperoleh manfaatnya: Metode Langsung (Direct Method) _{2. 2.} Metode Langsung (Direct Method) Metode Bertingkat (Step Method)/Sequential Method

_{3. Metode Simultan (Simultaneous Method)/Metode}

_3. Metode Bertingkat (Step Method)/Sequential Method Metode Simultan (Simultaneous Method)/Metode

  Aljabar (Algebraic Method) Aljabar (Algebraic Method)

  

Contoh untuk perhitungan ketiga

metode

Data yang ada pada Nicleby Company:

  Biaya Overhead Departemen Jasa Pabrik

Departemen Departemen Departemen

Departemen

  Y Z Jasa sebelum distribusi

Dept.Produks $ 60.000 40% 20%

i A

Dept.Produks $ 80.000 40% 50%

i B

• Dept. Jasa Y $ 36.300

  30% METODE LANGSUNG (DIRECT METHOD)

  Pada metode langsung: _{ } Pada metode langsung: Biaya departemen jasa didistribusikan hanya ke Biaya departemen jasa didistribusikan hanya ke departemen produksi saja. departemen produksi saja. _ 

  Metode ini mengabaikan dan tidak Metode ini mengabaikan dan tidak membebankan biaya apapun ke jasa yang membebankan biaya apapun ke jasa yang diberikan oleh suatu departemen jasa ke diberikan oleh suatu departemen jasa ke departemen jasa lain. departemen jasa lain. _ 

  Metode langsung dapat dibenarkan untuk Metode langsung dapat dibenarkan untuk perhitungan biaya produk jika hasil akhirnya perhitungan biaya produk jika hasil akhirnya tidak jauh berbeda dengan hasil dari metode tidak jauh berbeda dengan hasil dari metode distribusi lainnya. distribusi lainnya. Nicleby Company

  Distribusi Overhead Dept.Jasa Menggunakan Metode Langsung

  Departemen Departemen Produksi Jasa

  Total A B Y Z

  BOP

  $ 196.300 $ 60.000 $ 80.000 $ $

  sebelum

  36.300 20.000

  distribusi Distribusi dari:

  Dept. Y 18.150 18.150 (36.300 _{(40/80 x (40/80 x 36.300) 36.300)} ) Dept. Z 5.714 14.286 (20.000 _{(20/70 x (50/70 x 20.000) 20.000)}

  )

METODE BERTINGKAT (STEP METHOD)

  Pada metode bertingkat: _{ } Pada metode bertingkat: Mendistribusikan biaya dari departemen jasa Mendistribusikan biaya dari departemen jasa berdasarkan urutan tertentu yang telah berdasarkan urutan tertentu yang telah ditentukan sebelumnya. _{ } ditentukan sebelumnya.

  Sekali biaya telah didistribusikan dari suatu Sekali biaya telah didistribusikan dari suatu departemen jasa, tidak ada biaya departemen departemen jasa, tidak ada biaya departemen jasa lain yang dibebankan kembali ke departemen jasa lain yang dibebankan kembali ke departemen tersebut dalam langkah berikutnya. _{ } tersebut dalam langkah berikutnya.

  Urutan yang berbeda memberikan hasil yang Urutan yang berbeda memberikan hasil yang berbeda. _{ } berbeda.

  Urutan dapat dimulai dari departemen yang Urutan dapat dimulai dari departemen yang paling banyak melayani departemen lain dan paling banyak melayani departemen lain dan paling sedikit menggunakan jasa departemen lain paling sedikit menggunakan jasa departemen lain atau dimulai dari departemen jasa yang atau dimulai dari departemen jasa yang menyediakan jasa ke departemen jasa lain menyediakan jasa ke departemen jasa lain Nicleby Company

  Distribusi Overhead Dept.Jasa Menggunakan Metode Bertingkat

  Departemen Departemen Jasa Produksi

  Total A B Y Z BOP $ $ 60.000 $ 80.000 $ $ 20.000 sebelum 196.300

  36.300 distribusi Dept.Jasa Distribusi dari: Dept.Y _{(40/100 x (40/100 x (20/100 x} 14.520 14.520 (36.300 7.260 _{36.300) 36.300) 36.300)} ) Dept.Z _{(20/70 x (50/70 x} 7.789 19.471 (27.260)

  _ METODE SIMULTAN 

  Mempertimbangkan secara lengkap hubungan Mempertimbangkan secara lengkap hubungan timbal balik antar semua departemen jasa. timbal balik antar semua departemen jasa. _ 

  Biaya dari departemen jasa didistribusikan Biaya dari departemen jasa didistribusikan secara simultan, pertama-tama dengan secara simultan, pertama-tama dengan menggunakan aljabar untuk menyelesaikan dua menggunakan aljabar untuk menyelesaikan dua persamaan linier dengan dua variabel yang persamaan linier dengan dua variabel yang tidak diketahui, tujuannya untuk menentukan tidak diketahui, tujuannya untuk menentukan berapa besar alokasi terlalu tinggi yang berapa besar alokasi terlalu tinggi yang diperlukan dan untuk menentukannya secara diperlukan dan untuk menentukannya secara simultan bagi kedua departemen jasa. simultan bagi kedua departemen jasa.

Nicleby Company

  Jika : Y = $ 36.300 + 0,3Z Jika : Y = $ 36.300 + 0,3Z Z = $ 20.000 + 0,20Y Z = $ 20.000 + 0,20Y

  

Substitusi: Y = $ 36.300 + 0,3 ($ 20.000 + 0,20Y)

Substitusi: Y = $ 36.300 + 0,3 ($ 20.000 + 0,20Y)

Penyelesaian: Penyelesaian:

  Y = $ 36.300 + $ 6.000 + 0,06Y Y = $ 36.300 + $ 6.000 + 0,06Y Y = $ 42.300 + 0,06Y Y = $ 42.300 + 0,06Y

  0,94Y= $ 42.300 0,94Y= $ 42.300 Y = $ 45.000 Y = $ 45.000

  Substitusi: Z = $ 20.000 + (0,20 x $ 45.000) Substitusi: Z = $ 20.000 + (0,20 x $ 45.000) Penyelesaian: Penyelesaian:

  

Z = $ 20.000 + $ 9.000

Z = $ 20.000 + $ 9.000 Z = $ 29.000 Nicleby Company _

  Distribusi Overhead Dept.Jasa Menggunakan Metode Simultan

  Departemen Produksi Departemen Jasa Total A B Y Z

  BOP sebelum distribusi dept.jasa

  $196.30 $ 60.000 $ 80.000 $ 36.300 $ 20.000 Distribusi Dari: Dept.Y 18.000 _{(40/100 x 45.000)} 18.000 _{(40/100 x 45.000)}

  (45.000) 9.000 _{(20/100 x 45.000)}

  Dept.Z 5.800 _{(20/100 x 29.000)} 14.500 _{(50/100 x 29.000)} 8.700 _{(30/100 x 29.000)}

  (29.000)

Menggunakan Tarif BOP   Departemen

  Setelah biaya departemen jasa Setelah biaya departemen jasa didistribusikan, tarif overhead departemen didistribusikan, tarif overhead departemen produksi dapat dihitung dengan cara produksi dapat dihitung dengan cara membagi total overhead pabrik fnal dari membagi total overhead pabrik fnal dari setiap departemen produksi dengan dasar setiap departemen produksi dengan dasar alokasi yang dipilih. alokasi yang dipilih. _  Pada akhir periode overhead pabrik Pada akhir periode overhead pabrik dibebankan dengan jurnal sbb: dibebankan dengan jurnal sbb: Barang Dalam Proses

  XX Barang Dalam Proses

  XX Overhead Pabrik dibebankan Dept.A

  XX Overhead Pabrik dibebankan Dept.A

  XX Overhead Pabrik dibebankan Dept.B

  XX Overhead Pabrik dibebankan Dept.B

  XX Overhead Pabrik dibebankan Dept.C

  XX Overhead Pabrik dibebankan Dept.C

  XX BIAYA OVERHEAD AKTUAL TERDEPARTEMENTALISASI  

  Overhead Pabrik Aktual diikhtisarkan Overhead Pabrik Aktual diikhtisarkan dalam akun Pengendali Overhead di buku dalam akun Pengendali Overhead di buku besar. Rinciannya dimasukkan dalam besar. Rinciannya dimasukkan dalam buku pembantu overhead pabrik. buku pembantu overhead pabrik.

   

  Pada akhir periode, biaya overhead aktual Pada akhir periode, biaya overhead aktual dikumpulkan dengan cara yang sama dikumpulkan dengan cara yang sama seperti estimasi biaya di awal periode. seperti estimasi biaya di awal periode. LANGKAH-LANGKAH DI AKHIR PERIODE UNTUK OVERHEAD PABRIK AKTUAL _1. TERDEPARTEMENTALISASI _1.

  Biaya aktual dari overhead langsung departemental Biaya aktual dari overhead langsung departemental di departemen produksi dan departemen jasa, serta di departemen produksi dan departemen jasa, serta overhead tidak langsung departemental diikhtisarkan. _{2. 2. Survey kedua untuk tingkat aktual dari dasar alokasi} overhead tidak langsung departemental diikhtisarkan.

  Survey kedua untuk tingkat aktual dari dasar alokasi yang dialami selama tahun tersebut. _{3. Biaya aktual dari overhead tidak langsung 3.} yang dialami selama tahun tersebut.

  Biaya aktual dari overhead tidak langsung departemental dialokasikan berdasarkan hasil dari departemental dialokasikan berdasarkan hasil dari survey akhir tahun. _4. survey akhir tahun. _4. Biaya aktual dari departemen jasa didistribusikan ke

  Biaya aktual dari departemen jasa didistribusikan ke departemen yang menerima manfaat berdasarkan departemen yang menerima manfaat berdasarkan hasil survey akhir tahun. _{5. 5. Overhead pabrik aktual dibandingkan dengan} hasil survey akhir tahun.

  Overhead pabrik aktual dibandingkan dengan overhead pabrik dibebankan , baik untuk fasilitas overhead pabrik dibebankan , baik untuk fasilitas tersebut secara keseluruhan maupun untuk setiap tersebut secara keseluruhan maupun untuk setiap departemen produksi. Hitung jumlah overhead pabrik departemen produksi. Hitung jumlah overhead pabrik dibebankan, apakah terlalu tinggi atau terlalu rendah. dibebankan, apakah terlalu tinggi atau terlalu rendah.