AKUNTANSI UNTUK PERUSAHAAN MANUFAKTUR

AKUNTANSI UNTUK PERUSAHAAN MANUFAKTUR

Tujuan Pembelajaran Menjelaskan definisi akuntansi manajerial Menjelaskan perbedaan akuntansi keuangan dan akuntansi manajerial Menjelaskan konsep biaya (cost) Membuat laporan keuangan perusahaan manufaktur

Managerial dan Financial Accounting Managerial accounting menyediakan informasi financial dan non-financial bagi manajer dan pihak di dalam perusahaan untuk pengambilan keputusan Financial accounting menyediakan informasi financial yang bersifat umum untuk pihak di luar perusahaan.

Planning and Control Tujuan Managerial Accounting: menyediakan informasi terkait COST untuk Keperluan Planning dan Control

Perbedaan Managerial Accounting dan Financial Accounting Exh. 18-2 Financial Accounting Managerial Accounting 1. Users and Investors, creditors and Managers, employees and decision makers other external users other internal users 2. Purpose of Making investment, credit Planning and information and other decisions control decisions 3. Flexibility Structured and often Relatively flexible of practice controlled by GAAP (no GAAP) 4. Timeliness of Often available only Available quickly without information after audit is complete need to wait for audit 5. Time dimension Historical information Many projections with some predictions and estimates 6. Focus of Emphasis on Projects, processes and information whole organization segments of an organization 7. Nature of Monetary Monetary and information information nonmonetary information

Konsep Cost Accounting Behavior Traceability Controllability Relevance Function

Pengelompokan berdasarkan Cost Behavior Cost behavior bagaimana cost akan bereaksi terhadap perubahan tingkat aktivitas bisnis. Fixed cost tidak berubah meskipun terjadi perubahan volume aktivitas Variable cost berubah secara proporsional mengikuti volume aktivitas Mixed cost merupakan kombinasi fixed dan variable cost

Pengelompokkan berdasarkan Cost Traceability Direct costs Costs dapat ditelusur ke single cost object. Contoh: material dan labor cost untuk sebuah product. Indirect costs Costs tidak dapat ditelusur ke single cost object. contoh: maintenance cost yang dinikmati lebih dari dua department.

Pengelompokkan berdasarkan Cost Controllability More Control Cost dikelompokkan: Controllable dan Uncontrollable More Control Tingkat pengendalian suatu cost tergantung pada level of management. Very little control

Pengelompokkan berdasar Cost Relevance Cost dibedakan: SUNK COST, OUT-OF-POCKET COST dan OPORTUNITY COST SUNK COST : semua cost yang sudah terjadi dan tidak dapat dihindari. Sunk cost tidak dipertimbangkan dalam pengambilan keputusan OUT-OF-POCKET adalah cost yang mengharuskan pengeluaran kas di masa datang. Cost ini dipertimbangkan dalam pengambilan keputusan. OPPORTUNITY COST adalah potensi keuntungan yang hilang akibat memilih satu dari beberapa pilihan aktivitas

Pengelompokkan Berdasarkan Fungsi Dibedakan: Product Cost dan Period Cost Direct Labor Product Cost: Cost terkait dengan pembuatan produk Direct Material The Product Manufacturing Overhead

Period Costs Tidak terkait dengan pembuatan produk Selling Costs Costs untuk mendapatkan order dari customer, pengiriman, iklan dll. Administrative Costs Costs untuk fungsi administrasi di luar pabrik: accounting, data processing, personnel, research and development.

Period Costs (Expenses) Period dan Product Costs di Financial Statements 2008 Income Statement Operating Expenses Exh. 18-8 2008 Costs Incurred Product Costs (Inventory) Inventory Sold in 2008 Inventory Not Sold in 2008 Cost of Goods Sold 2008 Balance Sheet Inventory Raw Materials Goods in Process Finished Goods 2009 Income Statement Cost of Goods Sold

Cost Concepts untuk Service Companies Cost concepts yang ada secara umum dapat diaplikasikan juga untuk perusahaan jasa

Aktivitas Perusahaan Dagang Membeli barang jadi. Menjual barang jadi. SaleMart Manufaktur Membeli bahan baku. Memproduksi dan menjual barang jadi.

Neraca (Balance Sheet) Perusahaan Manufaktur Raw Materials Goods in Process Finished Goods Inventories

Inventories Raw Materials Goods in Process Finished Goods Bahan baku sebelum diproses. Dapat berupa direct atau indirect material. Produk setengah jadi. Bahan baku yang telah ditambahkan sebagian tenaga kerja dan overhead Produk jadi dan siap dijual

Balance Sheet MERCHANDISER Current Assets Cash Receivables Merchandise Inventory MANUFACTURER Current Assets Cash Receivables Inventories Raw Materials Goods in Process Finished Goods Hanya berbeda di Inventory.

Merchandiser Income Statement Manufacturer Exh. 18-11 Beginning Merchandise Inventory + Cost of Goods Purchased _ Ending Merchandise Inventory = Perbedaan Cost of Goods Sold Beginning Finished Goods Inventory + Cost of Goods Manufactured _ Ending Finished Goods Inventory =

Komponen Manufacturing Cost Direct Materials Bahan baku utama produk. Dapat ditelusur langsung ke produk Contoh: Baja di di pabrik mobil.

Income Statement of a Manufacturer Direct Labor Ongkos tenaga kerja yang membuat produk jadi. Contoh: Gaji bagian assembling

Income Statement of a Manufacturer Factory Overhead Semua manufacturing costs kecuali direct material dan direct labor Factory costs yang tidak dapat secara langsung ditelusur ke produk. Contoh: Indirect labor maintenance Indirect material cleaning supplies Factory utility costs Supervisory costs

Manufacturing Cost Kombinasi manufacturing cost: Direct Material Direct Labor Manufacturing Overhead Prime Cost Conversion Cost

Cost Flow Exh. 18-15 Materials activity Beginning Raw Materials Production activity Beginning Goods in Process Direct Labor Sales activity Beginning Finished Goods Cost of Goods Manufactured Raw Materials Purchases Factory Overhead Raw Materials Used Ending Finished Goods Cost of Goods Sold Ending Raw Materials Ending Goods in Process

Cost of Goods Manufactured Statement Direct Materials Used + Direct Labor + Factory Overhead = Total Manufacturing Costs + Beginning Work in Process Ending Work in Process = Cost of Goods Manufactured

CONTOH Manufacturing Statement Exh. 18-16 ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Direct materials used in production $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

Computation of Cost of Direct Material Used Beginning raw materials inventory $ 8,000 Add: Purchases of raw materials 86,500 Cost of raw materials available for use $ 94,500 Deduct: Ending raw materials inventory 9,000 Cost of direct materials used in production $ 85,500 ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Exh. 18-16 Direct materials used in production $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

Semua direct labor costs yang terjadi pada periode berjalan. Exh. 18-16 ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Direct materials used in production $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

Computation of Total Manufacturing Overhead Indirect labor $ 9,000 Factory supervision 6,000 Manufacturing Statement Factory utilities 2,600 Property taxes, factory building 1,900 Factory supplies used 600 Factory insurance expired 1,100 Depreciation, building and equipment 5,300 Other factory overhead 3,500 ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Exh. 18-16 Direct Total factory materials overhead used costs in production $ 30,000 $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

Beginning work in process diambil dari saldo akhir periode sebelumnya ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Exh. 18-16 Direct materials used in production $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

Ending work in process adalah cost of unfinished goods, dan disajikan sebagai current assets di balance sheet periode berjalan ROCKY MOUNTAIN BIKES Manufacturing Statement For Year Ended December 31, 2008 Exh. 18-16 Direct materials used in production $ 85,500 Direct labor 60,000 Total factory overhead costs 30,000 Total manufacturing costs for the period $ 175,500 Add: Beginning goods in process inventory 2,500 Total cost of goods in process $ 178,000 Deduct: Ending goods in process inventory 7,500 Cost of goods manufactured $ 170,500

SOAL Data biaya pabrik sepatu Stone untuk tahun 2007 adalah: direct material used $5.000, direct labor $7.000, total factory overhead $5.100, Beginning goods in process $3.000, Ending goods in process $4.000, Beginning finished goods $3.200, Ending finished goods $4.000 1. Hitung total biaya produksi (manufacturing costs) tahun 2007 2. Hitung Cost of goods manufactured tahun 2007. 3. Hitung Cost of goods sold tahun 2007 Naruto Corp. pada bulan Mei 2008 melaporkan Beginning raw material $57.000 dan Ending raw material $60.000. Bagian produksi melaporkan bahwa selama bulan Mei, penggunaan raw material (material used) adalah $118.000 1. Hitung besarnya pembelian (material purchased) selama bulan Mei 2008.