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Seven-Step Approach

to Job Costing
Step 1:
Mengidentifikasi cost object.
Step 2:
Mengidentifikasi direct cost dari pesanan(job)
Step 3:
Menentukan dasar cost-allocation.
Step 4:
mengidentifikasi indirect costs.

Seven-Step Approach
to Job Costing
Step 5:
Menghitung tingkat per unit.
Step 6:
Menghitung indirect costs.
Step 7:
Menghitung total cost dari job/pesanan.

General Approach to Job


Costing
Sebuah perusahaan manufacturing berencana
menjual 25 mesin special(Job 650) untuk
retailer sebesar $114,800.
Step 1:
cost object adalah Job 650.
Step 2:
Direct costs adalah: Direct materials = $50,000
Direct manufacturing labor = $19,000

General Approach to Job


Costing
Step 3:
dasar cost allocation adalah jam mesin.
Job 650 menggunakan 500 jam mesin.
Untuk seluruh job digunakan 2,480 jam mesin.
Step 4:
Manufacturing overhead cost = $65,100.

General Approach to Job


Costing
Step 5:
Actual indirect cost adalah
$65,100 2,480 = $26.25 per jam mesin.
Step 6:
$26.25 per jam mesin 500 jam = $13,125
Step 7:
Direct materials
$50,000
Direct labor
19,000
Factory overhead
13,125
Total
$82,125

General Approach to Job


Costing
berapakah gross margin pesanan ini?
Revenue
$114,800
Cost of goods sold
82,125
Gross margin
$ 32,675
Berapa persentase gross margin ?
$32,675 $114,800 = 28.5%

Document sumber dalam


job costing
Job cost record
Materials requisition record
(catatan permintaan barang)
Labor time record

Transactions
Pembelian material dan manufacturing input lain
Konversi ke work in process inventory
Konversi ke finished good inventory
Penjualan finished goods

Transactions
Pembelian material $80,000 (direct dan
indirect) secara credit.
Materials
Control
1. 80,000

Accounts Payable
Control
1. 80,000

Transactions
Material sebesar $75,000 dikirim ke pabrik
manufacturing
$50,000 digunakan untuk Job No. 650 dan
$10,000 untuk Job 651.
$15,000 indirect material.
buatlah journal entry?

Transactions
Work in Process Control:
Job No. 650
Job No. 651
Factory Overhead Control
Materials Control

50,000
10,000
15,000
75,000

Transactions
Materials
Control
1. 80,000 2. 75,000

Work in Process
Control
2. 60,000

Manufacturing
Overhead
Control
2. 15,000

Job 650
2. 50,000

Transactions
Total manufacturing payroll (upah langsung)
period $27,000.
Job No. 650, direct labor cost yang
Terjadi adalah $19,000 dan
Job No. 651 direct labor cost = $3,000.
indirect labor $5,000.
buatlah journal entry?

Transactions
Work in Process Control:
Job No. 650
Job No. 651
Manufacturing Overhead Control
Wages Payable

19,000
3,000
5,000
27,000

Transactions
Wages Payable
Control
3. 27,000
Manufacturing
Overhead
Control
2. 15,000
3. 5,000

Work in Process
Control
2. 60,000
3. 22,000

Job 650
2. 50,000
3. 19,000

Transactions
Wages payable were paid.
Wages Payable Control
Cash Control
Wages Payable
Control
4. 27,000 3. 27,000

27,000
27,000
Cash
Control
4. 27,000

Transactions
Assumi nilai depreciation untuk
Periode ini $26,000.
manufacturing overhead lainnya
Yang terjadi sejumlah $19,100.
Buatlah journal entry?

Transactions
Manufacturing Overhead Control
Accumulated Depreciation
Control
Various Accounts

45,100
26,000
19,100

Bagaimana balance(saldo) dari perkiraan


ManufacturingOverhead Control ?

Transactions
Sebesar $62,000 dari overhead diallokasikan ke
berbagai job sedangkan untuk Job 650 = $12,500.
Catatan untuk job 650.
Work in Process Control 62,000
Manufacturing Overhead Control
62,000
Bagaimana balance/ saldo untuk control accounts
(perkiraan control)?

Transactions
Manufacturing Overhead
Control
2.
15,000 6. 62,000
3.
5,000
5.
45,100
Bal. 3,100

Work in Process
Control
2.
60,000
3.
22,000
6.
62,000
Bal. 144,000

Transactions
cost untuk Job 650 adalah:
Job 650
2. 50,000
3. 19,000
6. 12,500
Bal. 81,500

Transactions
Jobs costing $104,000 telah selesai dan
Ditransfer ke finished good, termasuk Job 650.
Bagaimana akibatnya terhadap control account?

Transactions
Work in Process
Control
2.
60,000 7. 104,000
3.
22,000
6.
62,000
Bal. 40,000

Finished Goods
Control
7. 104,000

Transactions
Job 650 dijual sebesaar $114,800.
Bagaimana journal entry-nya?
Accounts Receivable Control 114,800
Revenues
114,800
Cost of Goods Sold
81,500
Finished Goods Control
81,500

Transactions
Bagaimana balance perkiraan
Finished Goods Control?
$104,000 $81,500 = $22,500
Assume bahwa marketing and administrative
salaries adalah $9,000 and $10,000.
Buatlah journal entry?

Transactions
Marketing and Administrative Costs 19,000
Salaries Payable Control
19,000

Transactions

Direct Materials Used

$60,000

Direct Labor and Overhead

$84,000

Cost of Goods Manufactured


Ending WIP Inventory

$104,000
$40,000

Transactions
Cost of Goods Manufactured

$104,000

Ending Finished Goods Inventory $22,500


Cost of Goods Sold

$81,500