Bab 5

JOB ORDER COSTING

Oleh:
Yulia Saftiana SE., MSi., Ak.

Akumulasi Biaya
Sistem Perhitungan Biaya Berdasarkan
Pesanan (Job Oder Costing)
Sistem Perhitungan Biaya Berdasarkan
Proses (Process Costing)

Objectives
Objectives
After
After studying
studying this
this chapter,
chapter, you
you should
should be
be
able
able to:
to:
Describe the differences between job-order costing
and process costing, and identify the types of firms
that would use each method.
Identify and set up the source documents used in
job-order costing.
Describe the cost flows associated with job-order
costing.
Appendix: Prepare the journal entries associated
with job-order costing.

Comparison of Job-Order and

Process Costing
Process
Process or
or jobjoborder
order costing?
costing?

Characteristics
Characteristics of
of Job-Order
Job-Order Costing
Costing
Wide-variety of services

or products that are quite

distinct from each other
Cost accumulated by job
Unit cost computed by

dividing total job costs

by units produced on that
job

BEAT
SOUTH
HIGH

Characteristics
Characteristics of
of Process
Process Costing
Costing
Produce large quantities of

similar or homogeneous
products
Cost accumulated by process or

department for a given period

of time
Unit cost computed by dividing

process costs of period by the

units produced in the period

Karakteristik Perusahaan yg menggunakan Job

Order costing

Tujuan Produksi untuk memenuhi

pesanan
Proses produksi terputus-putus
tergantung pesanan
Produk yang dihasilkan bersifat spesifik.
Menggunakan kartu pesanan (Job order
cost sheet)
Harga pokok dihitung per pesanan pada
saat pesanan selesai.

Karakteristik Perusahaan yg menggunakan

Process Costing

Tujuan Produksi untuk memenuhi

persediaan
Proses produksi bersifat kontinu/terus
menerus
Produk yang dihasilkan bersifat masal
Harga pokok dihitung pada akhir periode

Process
Process or
or
job-order
job-order
costing?
costing?

Exxon oil refinery

Process

Coca Cola plant

Process

Custom home builder Job order

Shop for customizing vans Job order
Television repair shop

Job order

Campbell soup plant Process

Advertising agency
Law firm

Job order

Job order

Job-Order
Job-Order Costing
Costing
Job 425

Job 426

Job 427

Total

Beginning balance $58,600 $51,300 $

0 $109,900
Current costs:
Direct materials
4,800 3,600 23,500 31,900
Direct labor
6,000 9,000 10,000 25,000
Applied overhead 2,400 3,600
4,000 10,000
Total
$71,800 $67,500 $37,500 $176,800

This information is used to determine the total

cost of goods manufactured.

Johnson
Johnson Leathergoods
Leathergoods

Job-Order
Job-Order Cost
Cost Sheet
Sheet

AA job-cost
job-cost sheet
sheet
Job Cost Sheet
Direct Materials

July 1

100 lbs. @ $ 0.25 = $ 25

75 oz. @ $1.40 = 105

July 1

3 hrs. @ $10.00 = $ 30

Direct Labor

7 hrs @ $10.00 =

70

Factory Overhead

July 7 10 dlh x $2

$ 20

is
is aa document
document
used
used to
to
accumulate
accumulate the
the
cost
cost for
for aa specific
specific
job
job in
in aa job-cost
job-cost
system
system

Johnson
Johnson Leathergoods
Leathergoods
Employee Number 4
Name
Ed Wilson
Date
January 12, 2003

Job Time Ticket

Number 8

Start Time Stop Time Total Time Hourly Rate Amount

Job Number

8:00
10:00
11:00
1:00

Backpacks
Briefcases
Backpacks
Backpacks

10:00
11:00
12:00
5:00

Authorized Signature

2
1
1
4

$9
9
9
9

Jim Lawson
Department Supervisor
Job
JobTime
TimeTicket
Ticket

$18
9
9
36

Through the Accounts

Johnson
Johnson Leathergoods
Leathergoods

Summary
Summary of
of Materials
Materials Cost
Cost Flows
Flows
Materials Account
Beginning balance
Purchases
Direct material used
Ending balance
Job Order Cost Sheet
Job: 20 Backpacks
Direct materials
Direct labor
Overhead applied
Total cost
Number of units
Unit cost

$0
2,500
1,500
1,000

1,000

20

Job Order Cost Sheet

Job: 10 Briefcases
Direct materials
Direct labor
Overhead applied
Total cost
Number of units
Unit cost

$500

10

Summary
Summary of
of Direct
Direct Labor
Labor Cost
Cost Flows
Flows
Wages Payable
Direct hours
x wage rate
Total direct labor
Job Order Cost Sheet
Job: 20 Backpacks
Direct materials
Direct labor
Overhead applied
Total cost
Number of units
Unit cost

170
x $9
$ 1,530

$ 1,000
1,080

20

Job Order Cost Sheet

Job: 10 Briefcases
Direct materials
Direct labor
Overhead applied
Total cost
Number of units
Unit cost

$ 500
450

10

Statement of Cost of Goods Sold

Beginning finished goods inventory
Cost of goods manufactured
Cost of goods available for sale
Less: Ending finished goods inventory
Normal cost of goods sold
Add: Underapplied overhead
Adjusted cost of goods sold

0
2,320

$2,320
0
$2,320
75
$2,395

Johnson Leathergoods
Income Statement
For the Month Ended January 31, 2004
Sales
Cost of goods sold
Gross margin
Less selling and administrative expenses:
Selling expenses
Administrative expenses
Net operating income

$3,480
2,395
$1,085
$200
550

750
$ 335

Journal Entries
Associated With JobOrder Costing
Johnson
Johnson Leathergoods
Leathergoods

Johnson
Johnson Leathergoods
Leathergoods
1 Materials

2 500 00

The receiving report and the invoice are

Accounts Payable
used to record the receipt of the
merchandise and to control the payment.

1. Materials costing $2,500 were

purchased on account.

2 500 00

Johnson
Johnson Leathergoods
Leathergoods
2

Work in Process

1 500 00

The receiving report and the invoice are

Materials
used to record the receipt of the
merchandise and to control the payment.

2. Materials costing $1,500 were

requisitioned for use in production.

1 500 00

Johnson
Johnson Leathergoods
Leathergoods
3 Work in Process

1 530 00

The receiving report and the invoice are

Wages Payable
used to record the receipt of the
merchandise and to control the payment.

3. Direct labor costing $1,530 was

recognized.

1 530 00

Johnson
Johnson Leathergoods
Leathergoods
4 Work in Process

340 00

The receiving report and the invoice are

Overhead Control
used to record the receipt of the
merchandise and to control the payment.

340 00

4. Overhead was applied to production at the

rate of $2 per direct labor hour. A total of
170 direct labor hours were worked.

Johnson
Johnson Leathergoods
Leathergoods
5 Overhead Control

415 00

The receiving report and the invoice are

Lease Payable
used to record the receipt of the
Utilities Payableand to control the payment.
merchandise
Accumulated Depreciation
Wages Payable

5. Actual overhead costs of $415 were

incurred: lease, $200; utilities, $50;
depreciation, $100; accrued wages, $65.

200 00
50 00
100 00
65 00

Johnson
Johnson Leathergoods
Leathergoods
6 Finished Goods

2 320 00

The receiving report and the invoice are

Work in Process
used to record the receipt of the
merchandise and to control the payment.

2 320 00

6. The backpacks were completed and transferred

to finished goods.

Johnson
Johnson Leathergoods
Leathergoods
7 Cost of Goods Sold

2 320 00

The receiving report and the invoice are

Finished Goods
used to record the receipt of the
merchandise and to control the payment.

7 Accounts Receivable

2 320 00

3 480 00

Sales Revenue

7. The backpacks were sold at

cost plus 50 percent.

3 480 00

Johnson
Johnson Leathergoods
Leathergoods
8 Cost of Goods Sold

75 00

The receiving report and the invoice are

Overhead Control
used to record the receipt of the
merchandise and to control the payment.

8. Underapplied overhead was closed to cost of

goods sold.

75 00

Johnson
Johnson Leathergoods
Leathergoods
Materials
(1)

2,500

(1) Purchased of materials

Johnson
Johnson Leathergoods
Leathergoods
Materials
(1) 2,500 (2) 1,500

(2) Issue of materials

Work in Process
(2)

1,500

Johnson
Johnson Leathergoods
Leathergoods
Work in Process

Wages Payable

(2) 1,500
(3) 1,530

(3) Incurrence of direct labor cost

(3) 1,530

Johnson
Johnson Leathergoods
Leathergoods
Work in Process
(2) 1,500
(3) 1,530
(4)
340

Overhead Control
(4)

340

(4) Estimated overhead applied to Work in

Process

Johnson
Johnson Leathergoods
Leathergoods
Overhead Control

Work in Process
(2) 1,500
(3) 1,530
(4) 340

(5)

(5) Actual overhead recorded

415 (4)

340

Johnson
Johnson Leathergoods
Leathergoods
Finished Goods

Work in Process
(2) 1,500 (6)
(3) 1,530
(4) 340

2,320

(6)

2,320

(6) Transfer of Job 1 to finished goods

Johnson
Johnson Leathergoods
Leathergoods
Finished Goods
(6)

2,320 (7)

2,320

Accounts Receivable
(7)

Cost of Goods Sold

(6)

2,320

Sales Revenue

3,480

(7) Cost of goods sold for Job 1 and

revenue from sale on account

(7)

3,480

Johnson
Johnson Leathergoods
Leathergoods
Overhead Control
(5)

415

(4)
(8)

340
75

Cost of Goods Sold

(7)
(8)

2,320
75

(8) Underapplied overhead closed

Karakteristik Perusahaan yg menggunakan

Process Costing

Tujuan Produksi untuk memenuhi

persediaan
Proses produksi bersifat kontinu/terus
menerus
Produk yang dihasilkan bersifat masal
Harga pokok dihitung pada akhir periode

Kartu Pesanan

Ayat Jurnal

Ayat Jurnal

Kartu Pesanan