Biaya Tenaga Kerja Dlm Akuntansi Biaya

Summary

This video script delves into the concept of labor costs in accounting, explaining the categorization and calculation of various labor expenses such as wages, overtime pay, and employee benefits. It covers the division of labor costs into production, marketing, and administrative roles, and discusses the accounting treatment of direct labor costs versus overhead costs. The script also explores different methods of calculating wages, including standard hourly rates and incentive-based pay, providing a comprehensive look at the financial aspects of employing labor.

Takeaways

• 📘 The script discusses labor costs in the context of accounting, emphasizing the importance of categorizing and calculating these costs accurately.
• 👷 Labor costs include the wages and salaries of employees, as well as benefits and overtime pay, reflecting the economic value of the physical and mental effort expended by workers.
• 🏭 The script categorizes labor costs into production, marketing, and administrative functions, highlighting different types of labor costs associated with each department.
• 💰 It explains that production labor costs include direct wages, employee benefits, and overtime pay, which are directly attributed to the manufacturing process.
• 📈 Marketing labor costs involve the salaries of marketing staff and commissions based on sales performance, incentivizing employees to meet or exceed sales targets.
• 🏢 Administrative labor costs cover the salaries and benefits of office staff, which are typically recorded as factory overheads in the accounting process.
• 🔢 The script outlines methods for calculating wages, including hourly rates, daily rates, and rates based on the number of units produced or standard output.
• 🕒 It discusses the concept of incentive pay, where employees receive additional compensation for exceeding standard output levels, encouraging higher productivity.
• 📊 The importance of accurately recording labor costs as either direct costs (directly attributable to production) or indirect costs (factory overheads) is emphasized for proper cost accounting.
• 📋 The script mentions the process of accounting for labor costs, including the recording of wages and salaries as liabilities and their payment as expenses.
• 🕓 It touches on the topic of idle time and how costs associated with non-productive periods are treated as part of factory overheads, affecting the overall cost structure.

Q & A

What is the definition of labor cost in accounting?

Labor cost in accounting refers to the expenses or burden associated with employing human resources, including the economic value of the physical or mental effort exerted by employees in processing goods or services.

How is labor cost categorized in terms of its function within an organization?

Labor cost is categorized based on its function within the organization into production labor cost, marketing labor cost, and administrative labor cost.

What are some examples of costs included in production labor cost?

Examples of production labor cost include factory workers' wages, welfare costs, overtime pay, and salaries for managers and supervisors.

How is marketing labor cost defined and what does it include?

Marketing labor cost refers to the wages of marketing department employees, including salespeople and their commission costs, as well as welfare costs for marketing staff.

What types of costs are included in administrative labor cost?

Administrative labor cost includes the salaries of employees working in various departments such as human resources, finance, and secretariat, along with their welfare costs.

How can labor costs be classified based on the department within a company?

Labor costs can be classified based on the department or division within a company, such as production, marketing, and non-production departments, with each having specific labor-related costs.

What is the purpose of classifying labor costs according to the type of work?

Classifying labor costs according to the type of work helps in determining wage differentiation, establishing standard wages, and differentiating between direct labor costs and overhead costs in production.

What are the components of labor cost in accounting?

Labor cost in accounting can be divided into three main categories: wages and salaries, employee benefits such as retirement insurance, and premium payments for overtime work.

How is overtime pay calculated for employees?

Overtime pay is calculated based on the number of hours worked beyond the standard working hours, usually at a premium rate, which could be a percentage increase over the regular hourly wage.

What is the concept of incentive pay and how is it used to motivate employees?

Incentive pay is a form of compensation that is given to employees to motivate them to work better or achieve certain targets. It can be calculated based on the quantity of output produced, the number of hours worked, or performance-based targets.

How are idle time costs treated in accounting when production is halted?

Idle time costs, which occur when production is halted due to various reasons such as machine breakdowns or lack of materials, are treated as part of factory overhead costs and are allocated to the products accordingly.

Outlines

00:00

💼 Labor Cost Accounting Overview

The first paragraph introduces the topic of labor cost in accounting, explaining it as a necessary expense for businesses to consider. It discusses the concept of labor cost as the physical or mental effort exerted by employees and how it's categorized into different types, such as production, marketing, and administrative labor costs. The paragraph also touches on the calculation of overtime pay and the categorization of labor costs based on their function within the company, as well as the differentiation of direct labor costs from overhead costs.

05:02

📊 Breakdown of Labor Cost Components

This paragraph delves into the specific components that make up labor costs, including salaries, wages, and associated benefits like health insurance and retirement funds. It outlines the process of calculating wages, such as base pay, various allowances, and the impact of income tax deductions. The paragraph also explains how to account for wages in the production process, distinguishing between direct labor costs and factory overhead costs.

10:03

🏭 Incentives and Wage Calculation Methods

The third paragraph focuses on the different methods of calculating wages and the use of incentives to motivate employees. It describes piece-rate and hourly wage systems, explaining how workers can earn more based on their output or the number of hours worked. The paragraph also discusses the concept of efficiency wages and how exceeding standard output can result in higher wages for employees.

15:05

🕒 Overtime Pay and Labor Cost Recording

This paragraph discusses the concept of overtime pay and how it is calculated when employees work beyond the standard hours. It explains the standard wage rate and the premium pay for overtime work, providing an example of how an employee's weekly wage is calculated, including the additional payment for overtime hours. The paragraph also touches on the accounting treatment of labor costs, including the recording of wages and the concept of accrued wages.

20:07

🛠️ Idle Time and Initial Production Costs

The final paragraph addresses the costs associated with idle time and the initial stages of production. It explains how downtime, such as machine breakdowns or lack of materials, affects labor costs and how these are treated as part of factory overhead costs. The paragraph also introduces the concept of initial production costs and how they are accounted for in the production process.

🙌 Conclusion and Acknowledgment

The concluding paragraph thanks the viewers for watching the video on labor cost accounting. It serves as a sign-off and an invitation for any questions or comments, encouraging interaction and further discussion on the topic.

Keywords

💡Labor Cost

Labor cost refers to the expenses incurred by an organization to compensate employees for their work. In the video, labor cost is central to the discussion as it covers various types of employee compensation, including wages, salaries, and overtime pay. It is a fundamental accounting concept that helps in measuring the economic value of human resources used in production.

💡Direct Labor

Direct labor is a specific type of labor cost that can be directly attributed to the production process. The script mentions direct labor as wages paid to factory workers who are directly involved in manufacturing. It is a component of the cost of goods sold and is considered when calculating the total cost of production.

💡Indirect Labor

Indirect labor, as discussed in the video, refers to the labor costs associated with employees who do not directly contribute to the production process but support it in various ways, such as administrative staff or marketing personnel. These costs are typically classified as overhead and are allocated to products based on certain allocation criteria.

💡Overtime Pay

Overtime pay is additional compensation given to employees for working beyond their regular hours. The script explains that if an employee works more than the set standard hours, they are entitled to receive overtime pay, which is an integral part of labor cost calculations and employee remuneration.

💡Insurance Benefits

Insurance benefits are part of the employee benefits package, which may include health insurance, life insurance, and retirement plans. In the script, it is mentioned as a component of labor cost, highlighting the comprehensive nature of the costs associated with employing a workforce.

💡Production Department

The production department is a key functional area within an organization that is responsible for the manufacturing process. The script discusses how labor costs in the production department include wages for factory workers and other related costs, emphasizing the importance of this department in the overall cost structure.

💡Marketing Department

The marketing department is responsible for promoting and selling the company's products. In the context of the video, the labor cost associated with this department includes salaries for marketing staff and commissions for sales achievements, which are crucial for understanding the full scope of labor costs beyond production.

💡Administrative Costs

Administrative costs encompass the expenses related to the general administration of a company, including salaries for office staff and management. The script uses this term to illustrate the allocation of indirect labor costs, which are essential for understanding the broader financial implications of running a business.

💡Incentives

Incentives are rewards or bonuses given to employees to motivate them to perform better or achieve specific goals. The video script discusses various forms of incentives, such as performance-based bonuses, which are used to encourage productivity and are part of the overall labor cost.

💡Cost Accounting

Cost accounting is the process of identifying, measuring, and recording costs associated with production. The script delves into the intricacies of cost accounting, particularly as it relates to labor costs, to provide a comprehensive view of how costs are managed and reported in financial statements.

💡Overhead Costs

Overhead costs are indirect costs that cannot be directly attributed to the production of specific goods or services. In the video, overhead costs include various labor-related expenses that are not directly traceable to production, such as administrative salaries, which are essential for understanding the full cost of doing business.

Highlights

Introduction to labor costs in accounting, discussing the categorization and calculation of labor costs.

Definition of labor costs as the physical or mental effort exerted by employees and the economic value of using human labor.

Labor costs are categorized based on their function within the company, such as production, marketing, and administrative costs.

Explanation of direct labor costs including wages, employee benefits, and overtime pay.

Discussion on indirect labor costs, such as salaries for managerial staff and marketing personnel, and their relation to the company's sales and marketing efforts.

Differentiating between direct and indirect labor costs and their impact on production costs.

Calculation of labor costs based on hours worked, including regular wages and overtime premiums.

Methods for calculating wages, such as hourly rates and piece-rate systems, and their implications for employee motivation and productivity.

The role of incentives in motivating employees to work more efficiently and the various ways to calculate incentive pay.

Accounting for labor costs as either direct costs in the case of direct labor or as part of manufacturing overhead for indirect labor.

The process of accounting for labor costs, including the recording of wages and salaries, and the treatment of payroll taxes and deductions.

The impact of idle time on labor costs and how it is accounted for as part of manufacturing overhead.

The concept of labor cost variances and how they are used to analyze and control labor costs in a business.

Practical examples of calculating weekly wages, including the application of tax deductions and overtime premiums.

The importance of accurate labor cost accounting for managerial decision-making and financial reporting.

Discussion on the relationship between labor costs and company profitability, emphasizing the need for cost control and efficiency.

Conclusion summarizing the key points of labor cost accounting.

Transcripts

Hai assalamualaikum warahmatullahi

wabarakatuh ketemu lagi dengan saya

pembahasan tentang biaya tenaga kerja

dalam akuntansi biaya sebelum nonton

jangan lupa like rap dan bunyikan

loncengnya dan diusir kepada

teman-temannya pembahasan kali ini itu

tentang biaya tenaga kerja

Hai bahasan pokoknya penggolongan

kegiatan tenaga kerja akuntansi biaya

tenaga kerja perhitungan premi lebur

biaya-biaya yang berhubungan dengan

tenaga kerja

hai hai

Hai pengertian biaya tenaga kerja tenaga

kerja merupakan usaha fisik atau mental

yang dikeluarkan karyawan untuk mengolah

es itu adalah tenaga kerja biaya tenaga

kerja adalah harga yang dibebankan untuk

menggunakan tenaga kerja manusia jadi

biaya tenaga kerja itu adalah biaya atau

beban atau nilai yang lebih ukur dengan

10 yang digunakan Al menggunakan tenaga

kerja lah biaya tenaga kerja harga ayam

dibebankan adalah nilai ukuran

ekonomisnya

ah ah penggolongan eh menurut fungsi

pokok dalam organisasi perusahaan

Hidayat tenaga kerja produksi biaya

tenaga kerja pemasaran dan

Hai biaya Tenaga Kerja Asing settingnya

biaya tenaga kerja produksi adalah gaji

karyawan pabrik epub gaji karyawan

langsung yang memproses produksi anti

ada juga biaya kesejahteraan karyawan

pabrik tangkai ada juga upah lembur

yaitu kalau dia bekerja lebih dari waktu

dia bekerja di akan diberikan good nanti

ada juga upah daripada mandor anti ada

juga gaji dari manajer pabrik biaya

tenaga kerja pemasaran yaitu upah

karyawan agen pemasaran bagian yang

menawarkan perang yang menjualkan barang

dan biaya tenaga kerja karyawan

pemasaran lebih ada biaya kesejahteraan

karyawan pemasaran dan juga ada biaya

komunis komisi Pramuka yard

Iya nanti yang menjual ke ada komisinya

kalau dia lebih menjual dari target

dapat komisi enter nah gaji manajer

Hai penasaran

Hai biaya tenaga kerja administrasi dan

umum orang yang bekerja di kantor dari

organisasi telah gaji karyawan bagian

atraksi gaji bar karyawan bagian

personalia gaji karyawan bagian

sekretariat nanti ada GX ya terasanya

bagian atraksi bagian melihat dan bagian

surat telah penggolongan fungsi biaya

biaya tenaga kerja di dalam bus

Hai penggolongan merauke-jakarta

Departemen dalam perusahaan lihat juga

bisa digolongkan berdasarkan bagian

departemen yang ada di pusat tidak kalau

dipesan itu departemen adalah departemen

brucie ada Departemen non produksi nanti

ada biaya terlebih dari bagian bermacam

ya Ini karena contohnya ada kertas di

ada bagian perutnya kalau produksi mobil

dia ada bagian pengecatannya nanti

bagian as endingnya bermacam-macam

hampir kalau non-departemen biasanya

biaya transfernya bagian aplikasi dan

game tenaga kerja bagian personalia dan

sebagainya biasanya penggolongan menurut

jenis pekerjaannya BCA di dalam

perusahaan itu digolongkan menurut

menurut jenis Ojan apa yang dia kerjakan

misalnya suatu Departemen produksi

tenaga saya digolong dengan operator

lupa operator

k.h. Ahmad or penyedih aimp Emilia

hai kuch

lupa India penggolongan biaya tenaga

kerja semacam ini digunakan sebagai

dasar penetapan diferensiasi upah

standar yang dipakai sebagai penetapan

antidepressants vastard penggolongan

menurut hubungan produk upah tenaga

kerja langsung diperlakukan sebagai

biaya tenaga kerja langsung dan

diperhitungkan langsung sebagai unsur

biaya produksi Kakao partner kerja

langsung ia akan dibebankan sebagai

biaya tenaga kerja langsung

diperhitungkan dalam depresi tanpa henti

biaya a Trigger kerja langsung dan

merupakan unsur dari overhead pabrik dan

masuk ke overhead pabrik mempercepat

langsung tadi dalam biaya produksi itu

ada tiga komponen biaya biaya bahan baku

biaya tenaga kerja langsung dan biaya

overhead pabrik yang overhead pabrik

diperas biaya karena biaya bahan baku

setelah kita bahas

Nah itulah penggolongan biaya tenaga

telah akuntansi biaya tenaga

Hai akuntansi biaya tenaga kerja biaya

tenaga kerja dapat dibagi kedalam tiga

golongan besar yaitu gaji dan upah

rendah yaitu gaji dan upah buruh o

dikurangi dengan potongan pajak karyawan

biaya asuransi hari tua dan macam ia

mereka terima setiap bulan ada gaji

regaji terwujud bermacam-macam tinjauan

mulai gaji pokok Baji tunjangan

kesehatan tunjangan macam-macam surga

lauk-pauk tunjangan transportasi anti

dikenakan bisa juga Dan Tiada tunjang

pajak penghasilan

Hai Enjang asuransi tapi dia akan

dikeluarkan lagi sebagai biaya auntuk

dibayarkan ke pajak yang kedua premium

gold premium murtadha Abdullah kita

beralkohol kerja lebih daripada jamin

yang ditetapkan dalam suatu usaha dia

akan dibayar lem ya yang berhubungan

dengan tenaga kerja ya boleh kosnya

Hai gaji dan upah Ada berapa macam cara

menghitung pahlawan balap berusaha

mengalihkan taripah dengan jam kerja

karyawan untuk menentukan upah seorang

karyawan perlu dikumpulkan data jumlah

jam kerja selama periode tertentu ada

yang berdasarkan jam ada juga yang

berdasarkan hari ya tergantung dari

kalau ada di dalam urusan itu

Hai contohnya misalnya berusaha anekseni

ama pekerjakan dua orang kalian bisa

remedy elianasari berdasarkan kartu

hadiah pertama bulan April bagian

pembuat daftar gaji upah

Hai pa daftar gaji dan upah judi yang

besutan menurut apa dia karyawan bisa

bekerja selama seminggu sebanyak empat

dengan upah per jam adalah 1000 dengan

karyawan Elements hari dalam tubuh yang

sama pekerjaan Pak hujan dengan tarif

750

Hai mereka mungkin level senioritas atau

pengalaman kerja atau tingkat bekal

kesulitan itu akan menunjukkan juga gaji

perbedaan gaji ini congor beda sana

pertama ada 15 jam bismedi dari untuk

seri 22 dia ada 20 jam 02.00 cuma 10jam

ada waktu menganggur waktu tunggunya

kalau rizalmedia dalam macam dan

elianasari adalah 10 jam ditotal jam 40

berarti 40 kali di 1843 dan elianasari

adalah tipe 40 kali 758 lah 30

2000 kajian dia bayarkan kepada Risma

bisa remedy adalah Rp40.000 kepada

elnashai adalah 30.000 eh busy G tenaga

kerja langsung Wisma DPR didistribusikan

ke pesanan 103 adalah Rp15.000 rezeki

adalah Rp15.000 dan pesanan 100 ada 20ln

Asy'ari adalah 756c dibebankan sebagai

op adalah 5000 pasca total upah mingguan

ada 40 ribu dan 30ribu dipotong 15%

b'day pajak adalah 6000 Indonesia 4400

total yang pembayaran diterima oleh

karyawan dan sifat lupa bisa rimedi dan

elianasari ada

Hai akuntansi biaya dan paha pada saat

dia pertama dibayar gaji beban kanji

dalam ratusan abad barang dalam proses

dia akan dicat adalah barang dalam

proses biaya tenaga kerja kalau dia

biaya tidak langsung dia akan dicatat

sebagai biaya overhead pabrik besar

15200 dari jumlah yang tadi ya

dijumlahkan dan gaji dan upah adalah 77

itu ada gaji Denpasar pada saat gaji dan

upah lebih bayar dia atau dikeluarkan di

akan dicatat gaji dan upah dan hutangnya

tak bayar gaji dan upah nanti Ada bisa

Hutang gaji dan bisa juga dengan pak

Kaji hutang mesin tank dan bisa juga

setelah dibayar per kas kedua terhadap

pencatatan yang prinsip Hye biaya gaji

dan upah

Hai bab ketiga hutang tadi dibayar

daftar di atas gaji Pak kalau juga

tangan karyawan serut dan dibayar

sebesar 59500 dari Rp10.000 hutang

dibayar ke atas negara tuh salah satu

Kompleks jadi berlangsung pada saat

punya tiga ejournal saja yang ada

Hai not akuntansi biaya gaji dan upah

insentif Biasanya kita kalau kerja Dapat

insentif tadi sebagai bahan motivasi

dalam hubungan dengan gaji dan upah Nusa

memberikan insentif kepada jawa agar

dapat bekerja lebih baik dan

memberikannya Ada berapa cara pemilihan

Stefan service satuan dengan jam ini

trik his Work Bitch granted Hore minum

paint itu karyawan dibayar atas dasar

tarik objek untuk menghasilkan jumlah

satuan keluaran output standar biarkan

dibayar berdasarkan tarif per jam yang

untuk menghasilkan satu keluaran ya

berdasarkan standart

Hai contohnya Ini ini Saint internet

Hai untuk menurut tense tadi

Hai maka dibutuhkan gimana menit udah

enggak sang 114 k-much keluaran Standar

adalah 12 satuan jika upah pesan 60600

perjam Rp600 tetap maka taring upah per

sekon adalah 5012 Nah ya perjamnya 12 ya

12 kesatuan sedangkan upah per jamnya

itu adalah 600.000 berarti gua 600.000

dibagi B12 berarti persatuan teh Rp5.000

org2 well tidak menghasilkan jumlah

standar terjang tadi bandarnya tebing

Meme untuk menghasilkan suatu produk

maka jumlah keluaran standarnya adalah

12 tidak menghasilkan jumlah standar

perjam tetap dijamin mendapatkan pa600

pertamnya tapi gila dia menghasilkan 14

satuan pekerjaan maka ada kelebihan wa

satuannya jumlah yang standar pejabat

korup Adit oleh insentifnya PA dasar

adalah

Hai gua dikali 50 adalah 100 maka upah

yang diterima pekerja tuh adalah 700

reisen tv-nya kelebihan dia bekerja

yo yo telor diferensial festlight friend

ada cara memberikan insentif ini adalah

semacam trik please reply menggunakan

tarif tiap tokoh untuk jumlah keluaran

pelet Tengah pecah dan parkir potong air

jumlah keluaran tinggi perjam mode yang

rendah dengan rendahnya berapa dan

Perwira karyawan dapat menerima upah

4.200 per jam untuk jam kerja adalah

wujud untuk jujur 03.00 yang tentang

rata-rata seorang karyawan dapat

menghasilkan 12 satuan per jam sehingga

up persatuan pada 50 perhari dibagi

dengan jumlah yang dihasilkan per hari

kalau dia pekerjaan 12 dibagi 4200i Edi

bagi 12 Jan

Hai sehari ada udzur jam li7 dan dikali

12 eh ah ah telor tren ini misalnya

tarif betul upah ada Rp45.000

Hai untuk karya menghasilkan 14 satuan

atau kurang perjam Ya kurang atau

kurangnya perjam ingat dan 600 adalah 65

rupiah perseroan untuk karyawan

menghasilkan 16 perjam Jadi kalau dia

bekerja pekerja berempat puluh lima

rupiah persatuan kalau dia berpuasa kan

14 jam baiknya ya tapi kalau dia bekerja

16 06.00 asalkan 16 ya kan supaya

terakhir 2655 ya nah

Hai maka upah pekerjaan karyawan

dihitung sebagai berikut ya 65 kalau

yang bekerja tadi sebanyak 16 berarti

adalah pikali 665 dikali 16 ya rasa 7040

pas jam sudah bilas sedangkan bila

bekerja menghasilkan uang

ke-12 satuan per jam maka terjang

dihitung adalah 45 kali 12nya bila dia

di bawah h12 tariknya 45 gila dia di

atas 16

a = 16 berarti tari 65 itulah metode

penentuan berdasarkan standar lanjut

Asian Games

yo yo bentuk yang ketiga pasang prakrit

dengan premi remuk dan ngitungin dalam

perusahaan jika gaya bekerja lebih dari

40 jam satu minggu maka mereka tetap

Uang lembur atau premi Biasanya kalau

kita bekerja di perusahaan itu kalau

melebihi dari kapasitas dan kerja kita

atau lebih dari jam ke kita akan

diberikan Lombok Tengah kalau kita

bekerja sampai jam lima nanti kita

bekerja lagi sampai 07.00 hitunglah tiga

jam atau empat jam Sebagai tambahan dari

penghasilan kita kalian satu minggu

seorang karyawan bekerja 44 jam dengan

tarif upah ya ya

Hai biasa maupun lembur adalah 6000 per

cap

mp600 perjam premium gue pengadaan 50c

dari tadi lupa hewan kalau dia bekerja

biasanya bekerja 40 jam berarti 600 kali

empat nanti dapat 24 Ibu karena

kelebihan kalau dia kerja apa belum Tadi

dia bekerja tak puluh empat ya Ini dia

bekerja standar yang Pak off dulu kalo

perlu ya dan menerima penghasilan biasa

tapi kalau dia lebih dari makhlukNya

akan diberikan itu Remi lembur ya kalau

kerja Bablu jam Yes dibayar sebesar

tarif keju Oke kalau dia bekerja lebih

dari 40 jam dia akan dibayar

kelebihannya gempa puluh kali Rp6.000

lemburnya empat jam sekali nanti bu

Hai demi lembur ya nanti dapat lagi

premium premiumnya tambahan ya 50 lembur

yang lembur empat jam dibayar Rp60.000

karena main remi Hei setelah itu diberi

insentif namanya vemmy lembur preminya

30 50% dari Pak berarti empat jam Jika

Lee 311218 yaran adalah 27600 dengan

walmur uang premi bokeplunamaya sama

dengan kalau orang jualan bertingkat

diskon 30 diskon lagi tidak perlu lagi

sama juga kalau orangnya bekerja lembur

lembur dapat melebihi dari jam kerja

misalnya satu hari misalnya kerja sampai

jam empat kita bekerja sampai 06.00 kita

terdapat dua jam dari gua jam itu nanti

dapat Redmi juga 50% pare-pare

Hai ikan asin

hai hai

Hai biaya-biaya yang berhubungan dengan

tanggal kerja keras toptime seringkali

sebuah perusahaan memerlukan waktu dan

jumlah biaya untuk memulai produksi

biaya yang dikeluarkan untuk memulai

memproduksi sebut biaya Pram pemula

produksi dan up close ke sini ada tiga

perlakuan dimasukkan ke dalam kelompok

biar tenaga kerja langsung dimasukkan

juga konsep biaya overhead pabrik

dibebankan kepada pemesannya

bersangkutan inilah Biasanya kalau

biaya-biaya yang berhubungan mulai

berproduksi waktu yang menganggur adem

ideal time idol Mart dalam mengolah

produk seringkali kita jadi hambatan

kerusakan mesin atau kekurangan bahan

sehingga menimbulkan waktu yang

menganggur bagi karyawan biaya yang

dikeluarkan selama waktu menganggur ini

diperlakukan sebagai unsur biaya

overhead pabrik misalnya seorang

karyawan harus bekerja selama 40 jam

kameranya

Hai perminggu upah adalah 600 perjam

dari 40 jam kerja tersebut 10 jam adalah

waktu yang menganggap sisanya untuk

mengeja pesanan maka jurnal mencatat

biaya tenaga kerja pada barang dalam

proses Rp18.000 dan biaya overhead

sesungguhnya dan 6000 PA dan gaji Oke

sampai di sini pembahasan tentang biaya

tenaga kerja apabila pemenuhan ini

bertanya silakan dikomenin tapi jangan

lupa like t-strap bunyikan loncengnya

dan bagi kepada temannya dan tunggu Brio

berikutnya kita membahas tentang

Akuntansi Thank you for watching