Cara Menghitung : Biaya Bahan Baku, BOP, Biaya Produksi, Harga Pokok Produksi, Harga Pokok Penjualan

Summary

In this tutorial, the presenter from Buana 79 explains how to calculate key manufacturing costs for a company, specifically PT Adidas International. The video covers the steps for calculating raw material costs, factory overhead, production costs, and the cost of goods sold. Using data from a May 2023 case study, the presenter illustrates the process with real-life figures, breaking down complex financial components into clear, manageable steps. This comprehensive guide helps students understand cost accounting in manufacturing, with examples including raw material purchases, labor costs, overhead, and inventory adjustments.

Takeaways

• 😀 The video focuses on teaching how to calculate raw material costs, factory overhead costs, production costs, and the cost of goods sold for a manufacturing company.
• 😀 The example used in the video is PT Adidas International, a shoe manufacturing company, with specific cost details provided for May 2023.
• 😀 The calculation process begins with determining raw material costs, factoring in initial inventory, purchases, transportation, discounts, and final inventory.
• 😀 The total cost of raw materials is calculated by adjusting the net purchases with the initial and final raw material inventories, totaling IDR 4,540,000.
• 😀 Factory overhead costs (BOP) include indirect expenses such as helper materials, manager's salary, electricity costs, depreciation, and insurance, amounting to IDR 940,000.
• 😀 Production costs are determined by adding raw material costs, direct labor costs, and factory overhead costs, resulting in a total of IDR 15,480,000.
• 😀 To calculate the cost of production, the initial inventory of goods in process is added to the production costs, then the final work in process inventory is subtracted.
• 😀 The cost of production for PT Adidas is calculated to be IDR 15,670,000 after adjustments for work in process inventories.
• 😀 To calculate the cost of goods sold, the finished goods inventory is considered along with the cost of production, leading to the total goods available for sale.
• 😀 The final cost of goods sold for PT Adidas is calculated as IDR 16,090,000, after factoring in the final inventory of finished goods.
• 😀 The video concludes by summarizing the process for calculating manufacturing costs in a clear and easy-to-follow method, aimed at helping students understand cost management in manufacturing.

Q & A

What is the first step in calculating the cost of raw materials?

The first step is to determine the initial inventory value of raw materials. In the case of PT Adidas, the initial raw material inventory is Rp 840,000.

Why is the purchase discount subtracted from the purchase value of raw materials?

The purchase discount is subtracted because it reduces the amount of money the company spends on purchasing raw materials, thus lowering the total purchase cost.

What is meant by 'net purchase' of raw materials?

Net purchase refers to the total purchase value of raw materials after accounting for transportation costs and subtracting any discounts. In this case, the net purchase is Rp 4,200,000.

How do you calculate the cost of raw materials ready to use?

The cost of raw materials ready to use is calculated by adding the initial inventory value of raw materials to the net purchase value of raw materials. For PT Adidas, this totals Rp 4,860,000.

How is the final raw material inventory used in the calculation of raw material costs?

The final raw material inventory is subtracted from the raw materials ready to use to calculate the cost of raw materials used in production. In this case, the final raw material inventory is Rp 320,000, which reduces the total raw material costs to Rp 4,540,000.

What costs are included in factory overhead?

Factory overhead includes indirect costs such as helper material costs, manager's salary, electricity costs, depreciation, and factory insurance costs. For PT Adidas, these total Rp 2,940,000.

What are production costs and how are they calculated?

Production costs are the total costs involved in producing goods and are calculated by adding the cost of raw materials, direct labor costs, and factory overhead costs. For PT Adidas, production costs amount to Rp 15,480,000.

How is the cost of production calculated?

The cost of production is calculated by adding the initial inventory of goods in process to the total production cost, and then subtracting the final inventory of goods in process. For PT Adidas, the cost of production is Rp 15,670,000.

What is the significance of the finished goods inventory in calculating the cost of goods sold?

The finished goods inventory is important because it represents the starting point for the cost of goods sold calculation. The cost of goods sold is determined by adding the production costs to the initial finished goods inventory and subtracting the final finished goods inventory.

How do you calculate the cost of goods sold (COGS)?

To calculate COGS, you add the initial finished goods inventory to the production costs, and then subtract the final finished goods inventory. For PT Adidas, the cost of goods sold is Rp 16,090,000.