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

Bisa /Tidak Bisa

Di TELUSURI
Biaya-biaya
Kepada yang melekat
dan dibebankan
PRODUCT
Kepada Produk

Pembebanan Biaya kepada

Obyek Biaya
COST
RESOURCES
SULIT
MUDAH Gedung, Tanah, Kas, Mesin, Manusia, Piutang
DITELUSURI
DITELUSURI
dsb
Direct Materials
Direct labor

DIRECT
TRACING

Physical Observation

MORE
ACCURATE

DRIVER
TRACING
Cause & Effect

allocation

Indirect Materials
Indirect labor
Overhead

Assumption

COST OBJECTs
Produk, Aktivitas, Departemen, Bagian, Region
dsb

LESS
ACCURATE

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

Overhead pada Job order

costing
2009
2010
Rp 4.000
Prediksi OH 2010
Prediksi JM 2010
400 JM

= Tarif OH /JM
10/JM
M

WIP

FG

40x10

M
OH-act

O
5 x 10

OH
40x10

420

O
15x 10

Underapplied
(420-400)

O
20x10

Process Costing
PPULP
M

WIP

Paper
WIP

Finishing
WIP
Finished Goods

OH

Tarif OH-1

Tarif OH-2
Tarif OH-3

Tarif OH pada Process

Costing
Pulp
Finishing
Paper
M

OH

OH

OH

OH

OH

OH

OH

OH

OH

RM

Departmental Rate
40% Mat Cost
$ 10/ jam Mesin
$ 2/Unit

UT

Traditional
ABC

COST

COST

Dept

Dept

Deptl RATE

Produc
t

Cost
Pool

Cost
Pool

Pool RATE

Produc
t

Produc
t

Produc
t