AKUNTANSI BIAYA

MODUL 2
PERHITUNGAN HARGA POKOK PRODUKSI

Oleh
Ir. Betrianis, MSi

Departemen Teknik Industri

Fakultas Teknik Universitas Indonesia
DEPOK
2006

TUJUAN PEMBELAJARAN

Setelah mempelajari unit ini mahasiswa mampu :

Memahami manajemen akunting dan financial akunting
Mengelompokkan biaya produksi
Menghitung harga pokok produksi
Membuat laporan Harga Pokok Produksi

RINGKASAN MODUL

Modul dimulai dengan pengertian manajemen akunting dan finansial akunting.

Selanjutnya diperkenalkan kelompok biaya produksi dan perhitungan harga
pokok produksi. Dan terakhir penyusunan laporan harga pokok produksi

Managerial Accounting and

Financial Accounting
Managerial accounting
provides information
for managers inside an
organization who
direct and control
its operations.

Financial accounting
provides information
to stockholders,
creditors and others
who are outside
the organization.

Perbandingan MANAGERIAL
dan FINANCIAL ACCOUNTING

MANAGERIAL ACCOUNTING
Activities include:

Explaining manufacturing and nonmanufacturing costs

and how they are reported in the financial statements
Computing the cost of providing a service or
manufacturing a product
Determining the behavior of costs and expenses as
activity levels change
Analyzing cost-volume profit relationships within a
company
Assisting management in profit planning and
budgeting
Providing a basis for controlling costs and expenses by
comparing actual results with planned objectives and
standard costs
Accumulating and presenting relevant data for
management decision making

Work of Management
Planning

Directing and
Motivating

Controlling

Planning and Control Cycle

Formulating longand short-term plans
(Planning)
Comparing actual
to planned
performance
(Controlling)

Decision
Making

Measuring
performance
(Controlling)

Begin

Implementing
plans (Directing
and Motivating)

PLANNING
Planning requires management to:
Look ahead
Establish objectives
Add value to the business under its control
(as measured by companys stock price or
its potential selling price)

DIRECTING AND MOTIVATING

Directing and Motivating requires
management to:

Coordinate a companys activities

Implement planned objectives
Select and train employees
Prepare organization charts

CONTROLLING
Controlling requires management to:
Keep the firms activities on track
Determine whether planned goals are
being met
Decide what changes are needed if goals
are not met

MANAGERIAL COST CONCEPTS

Manajer memerlukan informasi mengenai
biaya seperti :
Biaya apa saja yang dikeluarkan dalam
membuat produk atau menghasilkan jasa ?
Jika volume produksi menurun, akankah biaya
menurun pula ?
Apakah dampak otomatisasi terhadap total
biaya ?
Bagaimana cara paling baik mengendalikan
biaya-biaya ?

MANAGERIAL COST CONCEPTS

Manufaktur : Aktivitas dan proses yang

mengkonversikan bahan baku menjadi
barang (Activities and processes that convert
raw materials into finished goods).
Biaya Produksi (Manufacturing Costs) :

Bahan baku langsung (Direct materials)

Buruh langsung (Direct labor)
Overhead Pabrik (Manufacturing overhead)

Pengelompokan Biaya Produksi

MANUFACTURING COSTS
DIRECT MATERIALS
Raw materials

The basic materials and parts that are used in

the manufacturing process
Raw materials physically and directly associated
with the finished product are called direct
materials

Materials

INDIRECT MATERIALS
o

Indirect Materials are raw materials which

cannot be easily associated with the finished
product.

Not physically part of the finished product

Cannot be traced because their physical association with

the finished product is too small in terms of cost

Accounted for as part of Manufacturing

Overhead

LABOR

Direct Labor: The work of factory employees which is

physically and directly associated with converting raw
materials into finished goods.
Indirect Labor: Efforts which have no physical
association with the finished product or its impractical
to trace the costs.
Indirect Labor: Classified as Manufacturing Overhead
Factory
Labor

MANUFACTURING OVERHEAD
Consists of costs that are indirectly associated
with manufacturing the finished product.
Includes:
Indirect materials

Indirect labor
Depreciation on factory buildings and machines
Insurance, taxes, maintenance on factory facilities

Manufacturing
Overhead

PRODUCT COSTS
VERSUS
PERIOD COSTS

Product costs:

include each of the manufacturing cost

elements (direct materials, direct labor, and
manufacturing overhead)
are a necessary and integral part of producing
the finished product
are recorded as inventory and not expensed to
cost of goods sold until the time of sale

PRODUCT COSTS
VERSUS
PERIOD COSTS

Period costs:

are identifiable with a specific time period

are nonmanufacturing costs
are not included in inventory
include selling and administrative expenses
are deducted from revenues in the period incurred

PRODUCT VERSUS
PERIOD COSTS
Product Costs

Manufacturing
Costs

Direct Materials
Direct Labor
Manufacturing
Overhead
Period Costs

Nonmanufacturing
Costs

Prime Costs

Selling Expenses
Administrative
Expenses

Conversion
Costs

COST OF GOODS
MANUFACTURED
FORMULA

Beginning
Work in
Process
Inventory

Total Cost of
Work in Process

Total Current
Manufacturing
Costs

Ending Work
in Process
Inventory

Total Cost of
Work in
Process

Cost of Goods
Manufactured

Persediaan Perusahaan Dagang

dan Manufaktur
Perusahaan Dagang (Merchandiser)

Persd. Barang Dagangan

Manufaktur/Industri (Manufacturer)

Ada 3 kategori Persediaan :

Persediaan Barang Jadi (Finished Goods Inventory)
Persediaan Barang jadi (Work in Process Inventory)
Persediaan Bahan Baku (Raw Materials Inventory)

CURRENT ASSETS SECTIONS OF

MERCHANDISING AND
MANUFACTURING BALANCE SHEETS

CURRENT ASSETS SECTIONS OF

MERCHANDISING AND
MANUFACTURING BALANCE SHEETS

COST OF GOODS
MANUFACTURED
SCHEDULE
The Cost of
Goods
Manufactured
Schedule as
shown on the
right is an
internal
financial
schedule that
shows each of
the cost
elements.

COMPUTATION OF TOTAL
MANUFACTURING COSTS
Total manufacturing costs are the sum of the product costs

direct materials, direct labor, and manufacturing overhead costs.

Northridge Company produces 10,000 pre-hung wooden doors the
first year. The total manufacturing costs are:

Cost Number and Item

1. Material cost ($10 X 10,000)
2. Labor cost ($8 X 10,000)
3. Depreciation on new equipment
4. Property taxes
7. Maintenance salaries
8. Salary of plant manager
Total manufacturing costs

Manufacturing
Cost
$ 100,000
80,000
25,000
6,000
28,000
70,000
$ 309,000

PENGERTIAN HARGA POKOK PRODUKSI

Harga Pokok Produksi :

Biaya-biaya yang dikeluarkan untuk menghasilkan produk yang terjual
dan terjadi didalam pabrik
Persamaan Harga Pokok produksi :
Persediaan Awal Barang Setengah Jadi + Bahan Mentah yang dipakai +
Biaya Buruh Langsung + Biaya Umum Pabrik (Overhead ) Persediaan
Akhir Barang setengah jadi
Bahan Mentah Yang Dipakai :
Persediaan Awal + Pembelian Persediaan Akhir

LAPORAN HARGA POKOK PRODUKSI

PT EMPAT BERSAUDARA
HARGA POKOK PRODUKSI
PER 31 DESEMBER 2001
(Dlm Juta Rupiah)
JUMLAH BIAYA PRODUKSI

xxx

Persediaan Awal Barang setengah jadi

Jumlah
Persediaan Akhir Barang setengah jadi

xxx (+)
xxx
xxx (-)

HARGA POKOK PRODUKSI

XXX

PT. EMPAT BERSAUDARA

Perhitungan Harga Pokok Produksi
Periode 1 Januari S/D 31 Desember 2002
Dalam Jutaan Rupiah
BAHAN
Persediaan awal (1 Januari 2002)...24
Pembelian.........
178

Retur....................2
Pot.pembelian.. 4 (+)
Jumlah..............

BIAYA UMUM PABRIK

Upah Pekerja Tak Langsung ..30
Listrik, Air, Dll.................
...6
Pemeliharaan Mesin....
..........14
Penyusutan.............
...........18
Asuransi....................
. 2
Supplies Pabrik....
...............18 (+)
Jumlah Biaya Umum Pabrik...
88 (+)

6 (-)

Pembelian Bersih..........172
Pengangkutan.................2 (+)
Jumlah..................
174 (+)
Jumlah Bahan Yang Tersedia..
198
Persediaan Akhir..
18 (-)
Biaya Bahan Yang Terpakai...........
UPAH BURUH LANGSUNG......

Jumlah Biaya Produksi........

180
132

400

Persediaan Awal Barang 1/2 Jadi 44 (+)

Jumlah.............................444
Persed. Akhir Barang 1/2 Jadi
24 (-)
HARGA POKOK PRODUKSI....

420

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. BAROKAH mempunyai data biaya produksi sebagai berikut :
Bulan Januari :
Persediaan awal bahan
Rp. 260.000,Pembelian
Rp. 2.000.000,Persediaan akhir bahan
Rp. 160.000,Upah buruh langsung
Rp.1.200.000,Upah buruh tak langsung
Rp. 400.000,Penyusutan ged.&mesin
Rp. 200.000,Biaya listrik & air
Rp. 600.000,Produksi jadi bulan Januari 100 unit yang merupakan jumlah produksi selama bulan Januari.
Bulan Februari :
Pembelian bahan
Rp. 3.200.000,Persd. Akhir bahan
Rp. 460.000,Upah buruh langsung
Rp. 1.400.000,Biaya umum pabrik
Rp. 2.200.000,Produk jadi bulan Feb. 125 unit.
HITUNGLAH HARGA POKOK PRODUKSI/UNIT BLN JANUARI DAN FEBRUARI !

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai berikut :

==================================================================
Accounts
31 Desember
2000
2001

Bahan Baku langsung

Rp.15
Rp. 24,650
Barang setengah jadi
Rp.19,5
Rp. 30,45
=============================================================================
Pembelian BBL
Rp. 100,00
Upah buruh langsung
Rp. 95,35
Upah buruh tak langsung
Rp. 11,00
Penyusutan ged.&mesin
Rp. 25,00
Biaya listrik & air
Rp. 20,00
Perlengakapan pabrik
Rp. 4,50
Pemeliharaan
Rp. 12,00
HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES 2001

SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Terus Maju bergerak dibidang tekstil dan mempunyaii data biaya produksi (dlm Juta Rupiah )
sebagai berikut :

==================================================================
Accounts
31 Desember
2000
2001

Bahan Baku langsung

Rp. 24
Rp. 18
Barang setengah jadi
Rp. 44
Rp. 24
=============================================================================
Pembelian BBL
Rp. 172,00
Pengangkutan
Rp. 2 ,00
Upah buruh langsung
Rp. 132,00
Upah buruh tak langsung
Rp. 40,00
Penyusutan ged.&mesin
Rp. 18,00
Biaya listrik & air
Rp. 14,00
Asuransi
Rp. 2,00
Pemeliharaan
Rp. 14,00
HITUNGLAH HARGA POKOK PRODUKSI PT TERUS MAJU PER 31 DES 2001