02 material costing

8/18/2019 02 Material Costing

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Minggu 2Minggu 2

Material CostingMaterial Costing

ANALISIS BIAYAANALISIS BIAYAJURUSAN TEKNIK INDUSTRIJURUSAN TEKNIK INDUSTRI

UNIVERSITAS SURABAYAUNIVERSITAS SURABAYA

Klasifikasi biaya menurut fungsi pokok

perusahaan (b)

Biaya produksi

(manufacturing cost )

Biaya operasi/komersial(non manufacturing cost/ operating or

commercial Expense )

The ProductThe Product

DirectMaterials

DirectMaterials

DirectLabor

DirectLabor

ManufacturingOverhead

ManufacturingOverhead

Manufacturing Costs


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Direct MaterialsThose materials that become an integral part of theproduct and that can be conveniently traced directly

to it.

Contoh: body mobil, ban mobil dsb

Contoh: body mobil, ban mobil dsb

Direct LaborThose labor costs that can be easily traced to

individual units of product.

Example: Wages paid to automobile assembly workers

Example: Wages paid to automobile assembly workers

Manufacturing costs that cannot be traceddirectly to specific units produced.

Manufacturing Overhead

Examples: Indirect labor and indirect materials

Examples: Indirect labor and indirect materials

Wages paid to employeeswho are not directly

involved in productionwork.

Examples: maintenanceworkers, janitors and

security guards.

Materials used to supportthe production process.

Examples: lubricants andcleaning supplies used inthe automobile assembly

plant.


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30 August 2015 Material Costing 10

PendahuluanPendahuluan

Metode perhitungan biaya materialMetode perhitungan biaya material

Mengapa perlu?Mengapa perlu?


Perlu karena …

Fluktuasi hargaFluktuasi harga

Harga beli bahan baku berbedaHarga beli bahan baku berbeda

Harga pokok per satuan yang berbeda-beda


Contoh :

Bahan X

Tanggal 15 Agustus 20xx Harga Rp 5.000,- /kg

Tanggal 5 September 20xx Harga Rp 5.500,- /kg

Pakai Rp 5.000,Pakai Rp 5.000,-- atau Rp 5.500,atau Rp 5.500,--

atau nilai rataatau nilai rata--ratanya ?ratanya ?


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Material Mana ?


Costing Methods

Specific Identification methodSpecific Identification method

Average Cost MethodAverage Cost Method-- costs are chargedcosts are charged

on the basis of weighted average unit coston the basis of weighted average unit cost

FIFO: FirstFIFO: First--in, Firstin, First--OutOut-- earliest goodsearliest goods

purchased first to be soldpurchased first to be sold

LIFOLIFO-- LastLast--in, Firstin, First--OutOut-- latest goodslatest goods

purchased the first to be soldpurchased the first to be sold


Metode Identifikasi Khusus(Specific Identification)

An actual physical flow costing method in whichitems still in inventory are specifically costed toarrive at the total cost of ending inventory.

Cost of goods sold = $700 + $800


Ilustrasi Penempatan BahanIlustrasi Penempatan Bahan

Bahan XHarga Rp 5.000,- /kg

Bahan XHarga Rp 5.500,- /kg

Cara di atas merupakan cara yang paling teliti dantepat, tetapi tidak praktis karena akan timbul kesulitandalam penyimpanan bahan baku dalam gudang.


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Metode Harga Rata-Rata

Average Cost Method

The average cost method assumes that goodsavailable for sale are homogeneous.

The allocation of the cost of goods available for

sale is made on the basis of the weightedaverage unit cost incurred.

CONTOH:100 UNIT @ 10

200 UNIT @ 11

300 UNIT @ 12

400 UNIT @ 13


Metode Harga Rata-RataAverage Cost Method




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FIFO (First In First Out)MPKP (Masuk Pertama Keluar Pertama)


LIFO (Last In First Out)

MAKP (Masuk Akhir Keluar Pertama)


Studi Kasus (a) :

PT Anabaya mencatat data-data

transaksi bahan baku di gudang (yang

diterima dari penyalur, yang dikirim kepabrik, yang dikembalikan, dll selama

bulan Agustus 20xx) sebagai berikut:


Studi Kasus (b) :

Tanggal Uraian

1 Saldo Awal 1.600 unit @ Rp 6.000

2 Diterima 400 unit @ Rp 7.000


9 Dikirim 1.600

14 Diterima 800 unit @ Rp 8.00020 Dikirim 1.000

26 Dikembalikan 200

29 Diterima 1.200 unit @ Rp 9.000

Berapa jumlah dan nilai bahan baku yang dikirim ke

pabrik dan yang tersisa di gudang?


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Tanggal Uraian Jumlah Harga Nilai Harga Rata-Rata(satuan) (Rp/sat.) (Rp.) (Rp/satuan)

1 Saldo awal 1.600 6.000 9.600.000 6.000

2 Diterima 400 7.000 2.800.000

Saldo 2.000 12.400.000 6.200

8 Diterima 400 8.000 3.200.000

Saldo 2.400 15.600.000 6.500

9 Dikirim (1.600) 6.500 (10.400.000)

Saldo 800 5.200.000 6.500

14 Diterima 800 8.000 6.400.000

Saldo 1.600 11.600.000 7.250

20 Dikirim (1.000) 7.250 (7.250.000)

Saldo 600 4.350.000 7.250

26 Dikembalikan 200 7.250 1.450.000

Saldo 800 5.800.000 7.250

29 Diterima 1.200 9.000 10.800.000Saldo akhir 2.000 16.600.000 8.300



Bahan langsung yang Jumlah Nilai

(satuan) (Rp.)

Dikirim ke pabrik 2.400 16.200.000

Tersisa di gudang 2.000 16.600.000

Jumlah 4.400 32.800.000



FIFO (First In First Out)MPKP (Masuk Pertama Keluar Pertama)

The FIFO method assumes theearliest goods purchased are the

first to be sold.


Tanggal UraianJumlah Harga Nilai

(satuan) (Rp/sat.) (Rp.)

1 Saldo awal 1.600 6.000 9.600.000

2 Diterima 400 7.000 2.800.000

8 Diterima 400 8.000 3.200.000

9 Dikirim (1.600) 6.000 (9.600.000)

Saldo 400 7.000 2.800.000

400 8.000 3.200.000

14 Diterima 800 8.000 6.400.000

20 Dikirim (400) 7.000 (2.800.000)

(600) 8.000 (4.800.000)

Saldo 600 8.000 4.800.000

26 Dikembalikan 200 8.000 1.600.000

29 Diterima 1.200 9.000 10.800.000

Saldo akhir 2.000 17.200.000

FIFO (First In First Out)


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(satuan) (Rp.)

Dikirim ke pabrik 2.400 15.600.000

Tersisa di gudang 2.000 17.200.000

Jumlah 4.400 32.800.000

FIFO (First In First Out)



MAKP (Masuk Akhir Keluar Pertama)

The LIFO method assumes the

latest goods purchased are the

first to be sold.


Tanggal UraianJumlah Harga Nilai

(satuan) (Rp/sat.) (Rp.)

1 Saldo awal 1.600 6.000 9.600.000

2 Diterima 400 7.000 2.800.000

8 Diterima 400 8.000 3.200.0009 Dikirim (400) 8.000 (3.200.000)

(400) 7.000 (2.800.000)

(800) 6.000 (4.800.000)

Saldo 800 6.000 4.800.000

14 Diterima 800 8.000 6.400.00020 Dikirim (800) 8.000 (6.400.000)

(200) 6.000 (1.200.000)

Saldo 600 6.000 3.600.000

26 Dikembalikan 200 6.000 1.200.00029 Diterima 1.200 9.000 10.800.000

Saldo akhir 2.000 15.600.000




(satuan) (Rp.)

Dikirim ke pabrik 2.400 17.200.000Tersisa di gudang 2.000 15.600.000

Jumlah 4.400 32.800.000



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Use of Cost Flow Methods in

Major U.S. Companies

44%FIFO

30%LIFO

21%Average

Cost5% Other


Factors Used in Selecting

an Inventory Cost Method

Income statement effects

Balance sheet effects

Tax Effects


Using Inventory Cost Flow Methods

Consistently Consistency

Companies needs to use its chosen cost flowmethod from one period to another.

Consistent application makes financial

statements comparable over successive timeperiods.

If a company adopts a different cost flow

method:

The change and its effects on net incomemust be disclosed in the financial

statements30 August 2015 Material Costing 36

Income Statement Effects

In periods of increasing prices

• FIFO reports the highest net income

• LIFO the lowest

• Average cost falls in the middle. In periods of decreasing prices

• FIFO will report the lowest net income

• LIFO the highest

• Average cost in the middle.


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Why Do Companies Use LIFO?

Higher cost of goods sold

Lower net income

Lower Income Taxes


Perbandingan FIFO dan LIFOFIFO LIFO

Sales 50.000.000 50.000.000

COGS 15.600.000 17.200.000

Gross Profit 34.400.000 32.800.000

Op Exp 5.000.000 5.000.000

EBIT 29.400.000 27.800.000

Interest Exp 4.000.000 4.000.000EBT 25.400.000 23.800.000

Taxes (30%) 7.620.000 7.140.000

NIAT 17.780.000 16.660.000


Balance Sheet Effects

In a period of increasing prices

costs allocated to ending inventory

using:

FIFO will approximate current

costs

LIFO will be understated


Soal 1

CV Abdapata adalah perusahaan yang memproduksi mebel.Berikut ini adalah catatan bagian gudang selama bulan Maret2007 untuk pemakaian bahan baku multiplek.

Tanggal Uraian

1 Saldo Awal 1.000 lembar @ Rp 45.000

2 Diterima 700 lembar @ Rp 46.000

8 Dikirim 800 lembar


11 Dikirim 1.200 lembar


22 Dikirim 450 lembar

26 Dikembalikan 150 lembar



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a. Hitunglah jumlah dan nilai pemakaian bahan

baku multiplek (yang dikirim dan yang

tersisa di gudang) dengan metode FIFO !

b. Hitunglah jumlah dan nilai pemakaian bahan

baku multiplek (yang dikirim dan yang

tersisa di gudang) dengan metode LIFO !

c. Berikan ilustrasi perbedaan metode FIFO

dan LIFO ditinjau dari laporan rugi laba!

Soal 1


Soal 2 Dari catatan bagian gudang CV Anabaya selama bulan

September 2006 untuk bahan baku produk X diperoleh datasebagai berikut:

Tanggal Uraian

1 Saldo Awal 1.500 unit @ Rp 5.000


7 Dikirim 1.000 unit


10 Dikirim 1.500 unit


20 Dikirim 650 unit

25 Di kembali kan dari Dept.produksi

250 unit



a. Hitunglah jumlah dan nilai pemakaian bahan

baku (yang dikirim dan yang tersisa di

gudang) dengan metode FIFO !

b. Hitunglah jumlah dan nilai pemakaian bahanbaku (yang dikirim dan yang tersisa di

gudang) dengan metode LIFO !

c. Berikan ilustrasi perbedaan metode FIFO

dan LIFO ditinjau dari laporan rugi laba!

Soal 2

02 material costing

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