Metode Harga Pokok Pesanan

Summary

In this video, Mustafa Kamil explains a cost accounting lesson using PT Liona's example of processing orders. The scenario involves the calculation of production costs, including materials, labor, and overheads for two specific orders: one for invitations and the other for pamphlets. The steps include calculating direct materials, labor costs, and factory overheads, as well as creating the corresponding cost cards and journal entries for these orders. The video demonstrates how to allocate and track production costs, while also explaining key accounting practices for manufacturing businesses.

Takeaways

• 😀 The lesson covers cost accounting methods, focusing on job order costing for PT Liona's two different orders.
• 😀 The company received an order for 1,500 invitation cards from PTR at a price of 3,000 per card, and 20,000 pamphlets for 1,000 per pamphlet.
• 😀 PT Liona purchased raw materials including paper (types X and Y), ink (types A and B), and auxiliary materials for the production of the orders.
• 😀 The company tracked the use of raw materials by order, allocating the total purchases to the specific jobs (101 and 102).
• 😀 Labor costs were calculated based on direct wages for each order, with specific hours of work and rates provided for both orders.
• 😀 Overhead costs were applied using a predetermined overhead rate of 150% of direct labor costs, and were allocated to each order accordingly.
• 😀 The actual factory overhead costs (e.g., machine depreciation, building depreciation, maintenance) were calculated and added to the total cost of each order.
• 😀 A cost card for each order (101 and 102) was created to track direct materials, direct labor, and overhead costs associated with each job.
• 😀 Journal entries for purchases, material usage, labor costs, and overhead allocations were demonstrated as part of the accounting process.
• 😀 The script also covered how to close out cost accounts, including journal entries for product completion, and final sales transactions for the orders.

Q & A

What is the primary focus of the script provided?

The script primarily focuses on explaining the job order costing method in cost accounting, using PT Liona's production orders (101 and 102) as examples. It covers cost elements such as direct materials, direct labor, factory overhead, and the creation of cost cards and journal entries.

How does PT Liona calculate the selling price for each order?

PT Liona calculates the selling price for each order by multiplying the number of units ordered by the price per unit. For example, for 1,500 invitation cards ordered at 3,000 rupiah each, the selling price is 4,500,000 rupiah (1,500 * 3,000).

What types of materials are purchased by PT Liona for the production orders?

PT Liona purchases various raw materials including two types of paper (X85 Rim and Y10 roll) and two types of ink (A5 and B). It also purchases supporting materials such as chemicals and additional components.

How is the factory overhead rate calculated for PT Liona?

The factory overhead rate is calculated as 150% of the direct labor costs (BKL). For example, if the direct labor cost is 900,000 rupiah, the overhead is 1,350,000 rupiah (900,000 * 150%).

What is the total amount of direct labor cost for the two orders combined?

The total direct labor cost for both orders combined is 9,000,000 rupiah. This includes 900,000 rupiah for order 101 and 8,100,000 rupiah for order 102.

How is the direct material usage tracked for each order?

The direct material usage for each order is tracked by documenting the amount of each material used for that specific order. For example, order 101 used 1,350,000 rupiah worth of paper X85 Rim and 500,000 rupiah worth of ink A5.

What is the process for journalizing the purchase of raw materials?

The purchase of raw materials is journalized by debiting 'Raw Materials Inventory' and crediting 'Accounts Payable' with the respective amounts. For example, the purchase of paper is recorded as a debit of 850,000 rupiah to 'Raw Materials Inventory' and a credit of 850,000 rupiah to 'Accounts Payable'.

How does PT Liona handle the recording of indirect labor costs?

PT Liona records indirect labor costs, such as administrative and marketing salaries, by debiting 'Overhead' and crediting 'Accounts Payable' or 'Salaries Payable' based on the expenses incurred.

What is the total overhead cost for the two orders?

The total overhead cost for the two orders is 8,100,000 rupiah. Order 101 contributes 1,350,000 rupiah and order 102 contributes 7,500,000 rupiah.

How does PT Liona allocate overhead to each order?

PT Liona allocates overhead to each order based on the predetermined overhead rate, which is 150% of the direct labor costs (BKL). For example, order 101 with a direct labor cost of 900,000 rupiah receives an overhead allocation of 1,350,000 rupiah (900,000 * 150%).