HARGA POKOK PESANAN DALAM AKUNTANSI BIAYA, CONTOH SOAL PT. MAJU MUNDUR

Summary

The video script provides a detailed explanation of the costing process using the job order costing method at PT Maju Mundur. It covers a case study where the company receives two orders: one for invitations and another for brochures. The script includes step-by-step calculations for material costs, direct labor, and factory overhead for each order, as well as the journal entries required for purchases, usage of materials, labor costs, and overhead allocation. The process also shows how the cost of finished goods and products in process are handled, concluding with the sale of the products.

Takeaways

• 😀 The script discusses cost accounting using the job order cost method (harga pokok pesanan) for PT Maju Mundur.
• 😀 PT Maju Mundur received an order of 1,500 invitations from PT Sentosa at a price of 4,000 per invitation, and another order for brochures (order 402).
• 😀 The company purchased raw materials (6 million) and auxiliary materials (530,000) for production, which were used for both orders.
• 😀 Direct labor costs for order 401 amounted to 1.2 million, while for order 402, direct labor costs were 4.2 million.
• 😀 Overhead costs for both orders were allocated at a rate of 125% of direct labor costs (BTKL).
• 😀 The total direct labor and wage costs for both orders were 22,092,018, including salaries for employees in marketing and other departments.
• 😀 A factory overhead of 7.5 million (BOP sesungguhnya) was included, covering various factory overhead expenses.
• 😀 Journal entries were provided for key transactions, such as raw material purchases, material usage, labor costs, and overhead allocation.
• 😀 The company recorded inventory adjustments as materials were consumed and labor costs were distributed across different cost categories.
• 😀 At the end of the process, journal entries were made to reflect the costs of the finished goods (order 401) and work-in-process (order 402) in the production process.

Q & A

What is the focus of the cost accounting method discussed in the script?

The script focuses on the job order costing method, which involves calculating production costs for specific orders, such as materials, labor, and factory overheads, and creating journal entries for each transaction.

How does PT Maju Mundur calculate factory overhead costs?

PT Maju Mundur uses a factory overhead rate of 125% of direct labor costs to allocate factory overhead to each order.

What are the key costs involved in the production of orders at PT Maju Mundur?

The key costs include raw materials, supporting materials, direct labor, and factory overheads (BOP). The script provides specific cost values for each order.

What is the total production cost for order 401?

The total production cost for order 401 is Rp4,200,000, which includes costs for materials, direct labor, and factory overhead.

What is the total production cost for order 402?

The total production cost for order 402 is Rp14,950,000, accounting for materials, direct labor, and factory overhead.

How are the journal entries for raw material purchases recorded?

The journal entries for raw material purchases involve debiting raw materials and supporting materials accounts and crediting accounts payable, reflecting the purchase amount of Rp6,880,000.

What is the process for allocating factory overhead costs?

Factory overhead is allocated based on a rate of 125% of direct labor costs. The journal entries show how overhead is applied to orders and recorded in the system.

What journal entry is made when direct labor costs are recorded?

The journal entry for direct labor involves debiting wages payable and crediting direct labor for the amounts corresponding to the orders, with a total wage and labor cost of Rp22,092,018.

How is the cost of completed products recorded in the journal?

When an order is completed, the cost of the finished product is transferred from work in process to finished goods inventory, as shown by the journal entry for order 401.

What happens when an order is still in process (like order 402)?

For orders still in process, such as order 402, costs are accumulated in the work in process account. The journal entry records the total cost of production for the in-progress order.