Klasifikasi biaya menurut fungsi pokok

perusahaan (b)

Minggu 2
Material Costing
ANALISIS BIAYA
JURUSAN TEKNIK INDUSTRI
UNIVERSITAS SURABAYA

Biaya produksi
(manufacturing cost)
Biaya operasi/komersial
(non manufacturing cost/ operating or
commercial Expense)

Manufacturing Costs
Direct
Direct
Materials
Materials

Direct
Direct
Labor
Labor

The Product

Manufacturing
Manufacturing
Overhead
Overhead

Direct Materials

Direct Labor

Those materials that become an integral part of the

product and that can be conveniently traced directly
to it.

Those labor costs that can be easily traced to

individual units of product.

Contoh:
Contoh: body
body mobil,
mobil, ban
ban mobil
mobil dsb
dsb
Example:
Example: Wages
Wages paid
paid to
to automobile
automobile assembly
assembly workers
workers

Manufacturing Overhead
Manufacturing costs that cannot be traced
directly to specific units produced.
Examples:
Examples: Indirect
Indirect labor
labor and
and indirect
indirect materials
materials
Wages paid to employees
who are not directly
involved in production
work.
Examples: maintenance
workers, janitors and
security guards.

Materials used to support

the production process.
Examples: lubricants and
cleaning supplies used in
the automobile assembly
plant.

Pendahuluan

Metode perhitungan biaya material

Mengapa perlu?

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Material Costing

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Contoh :

Perlu karena

Bahan X

Fluktuasi harga

Tanggal 15 Agustus 20xx

Harga Rp 5.000,- /kg

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

Harga beli bahan baku berbeda

Harga pokok per satuan yang berbeda-beda

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Material Costing

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Pakai Rp 5.000,5.000,- atau Rp 5.500,5.500,atau nilai ratarata-ratanya ?

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Material Costing

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Costing Methods

Material Mana ?

Specific Identification method

Average Cost MethodMethod- costs are charged

on the basis of weighted average unit cost

FIFO: FirstFirst-in, FirstFirst-OutOut- earliest goods

purchased first to be sold

LIFOLIFO- LastLast-in, FirstFirst-OutOut- latest goods

purchased the first to be sold

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Material Costing

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Metode Identifikasi Khusus

(Specific Identification)

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Ilustrasi Penempatan Bahan

Bahan X
Harga Rp 5.000,- /kg

Cost of goods sold = $700 + $800

An actual physical flow costing method in which

items still in inventory are specifically costed to
arrive at the total cost of ending inventory.
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Material Costing

4414

Material Costing

Bahan X
Harga Rp 5.500,- /kg

Cara di atas merupakan cara yang paling teliti dan

tepat, tetapi tidak praktis karena akan timbul kesulitan
dalam penyimpanan bahan baku dalam gudang.
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Material Costing

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Metode Harga Rata-Rata

Average Cost Method

CONTOH:

100 UNIT @ 10

200 UNIT @ 11

The average cost method assumes that goods

available for sale are homogeneous.
The allocation of the cost of goods available for
sale is made on the basis of the weighted
average unit cost incurred.

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Material Costing

Material Costing

400 UNIT @ 13

17

Metode Harga Rata-Rata

Average Cost Method

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300 UNIT @ 12

Metode Harga Rata-Rata

19

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Material Costing

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LIFO (Last In First Out)

FIFO (First In First Out)

MPKP (Masuk Pertama Keluar Pertama)

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Material Costing

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MAKP (Masuk Akhir Keluar Pertama)

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Material Costing

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Studi Kasus (b) :

Studi Kasus (a) :

Tanggal
1
2
8
9

PT Anabaya mencatat data-data

transaksi bahan baku di gudang (yang

diterima dari penyalur, yang dikirim ke
pabrik, yang dikembalikan, dll selama
bulan Agustus 20xx) sebagai berikut:

Saldo Awal
Diterima
Diterima
Dikirim

14
20

Diterima
Dikirim

26

Dikembalikan

29

Diterima

Uraian
1.600 unit
400 unit
400 unit
1.600
800 unit
1.000

@
@
@

Rp
Rp
Rp

6.000
7.000
8.000

Rp

8.000

Rp

9.000

200
1.200 unit

Berapa jumlah dan nilai bahan baku yang dikirim ke

pabrik dan yang tersisa di gudang?
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Material Costing

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Material Costing

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Metode Harga Rata-Rata

Tanggal

Uraian

Saldo awal

Diterima
Saldo

Diterima
Saldo

14

Dikirim

26

6.000

9.600.000

7.000

2.800.000

2.000
400

800

(1.000)
600

Dikembalikan

200

Diterima
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2015
Saldo akhir

3.200.000

6.500

(10.400.000)

15.600.000

5.200.000
8.000

1.600

Saldo

7.250

Metode Harga Rata-Rata

6.000

6.200

Bahan langsung yang

6.500

Dikirim ke pabrik

2.400

16.200.000

Tersisa di gudang

2.000

16.600.000

Jumlah

4.400

32.800.000

(7.250.000)
4.350.000

7.250

7.250

1.450.000
5.800.000

7.250

Material9.000
Costing

10.800.000
16.600.000

8.300

25

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Material Costing

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FIFO (First In First Out)

Tanggal

MPKP (Masuk Pertama Keluar Pertama)

The FIFO method assumes the

earliest goods purchased are the
first to be sold.

Uraian

Saldo awal

2
8
9

26
29
27

Harga

Nilai

(satuan)

(Rp/sat.)

(Rp.)

6.000

9.600.000

Diterima

400

7.000

2.800.000

Diterima
Dikirim

400
(1.600)

8.000
6.000

3.200.000
(9.600.000)

400

7.000

2.800.000

400

8.000

3.200.000

800
(400)

8.000
7.000

6.400.000
(2.800.000)

(600)

8.000

(4.800.000)

600

8.000

4.800.000

200
1.200
2.000

8.000
9.000

1.600.000
10.800.000
17.200.000

Saldo

14
20

Jumlah

1.600

Diterima
Dikirim

Saldo

Material Costing

Nilai
(Rp.)

7.250

FIFO (First In First Out)

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Jumlah
(satuan)

6.500

6.400.000
11.600.000

800
1.200
2.000

Harga Rata-Rata
(Rp/satuan)

12.400.000
8.000

2.400
(1.600)

Diterima

Saldo

29

Nilai
(Rp.)

400

800

Dikirim

Harga
(Rp/sat.)

1.600

Saldo

Saldo

20

Jumlah
(satuan)

Dikembalikan
Diterima
Saldo akhir
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Material Costing

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LIFO (Last In First Out)

FIFO (First In First Out)

Bahan langsung yang

MAKP (Masuk Akhir Keluar Pertama)

Jumlah

Nilai

(satuan)

(Rp.)

Dikirim ke pabrik

2.400

15.600.000

Tersisa di gudang

2.000

17.200.000

Jumlah

4.400

32.800.000

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Material Costing

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LIFO (Last In First Out)

Tanggal

Uraian

Saldo awal

2
8
9

Nilai

(satuan)

(Rp/sat.)

(Rp.)
9.600.000

Diterima

400

7.000

2.800.000

Diterima
Dikirim

400
(400)

8.000
8.000

3.200.000
(3.200.000)

(400)

7.000

(2.800.000)

(800)

6.000

(4.800.000)

Diterima
Dikirim

Dikembalikan
Diterima
Saldo akhir
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800

6.000

4.800.000

800
(800)

8.000
8.000

6.400.000
(6.400.000)

(200)

6.000

(1.200.000)

600

6.000

3.600.000

200
1.200
2.000

6.000
9.000

1.200.000
10.800.000
15.600.000

Material Costing

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Material Costing

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LIFO (Last In First Out)

6.000

Saldo
26
29

Harga

1.600

Saldo
14
20

Jumlah

The LIFO method assumes the

latest goods purchased are the
first to be sold.

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Bahan langsung yang

Jumlah

Nilai

(satuan)

(Rp.)

Dikirim ke pabrik

2.400

17.200.000

Tersisa di gudang

2.000

15.600.000

Jumlah

4.400

32.800.000

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Material Costing

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Use of Cost Flow Methods in

Major U.S. Companies

Factors Used in Selecting

an Inventory Cost Method
 Income statement effects

5% Other

21%
Average
Cost

 Balance sheet effects

44%
FIFO

 Tax Effects

30%
LIFO

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Using Inventory Cost Flow Methods

Consistently

Material Costing

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Income Statement Effects

In periods of increasing prices

Consistency

Companies needs to use its chosen cost flow

method from one period to another.

Consistent application makes financial
statements comparable over successive time
periods.

If a company adopts a different cost flow
method:

The change and its effects on net income
must be disclosed in the financial
statements

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Material Costing

FIFO reports the highest net income

LIFO the lowest

Average cost falls in the middle.

In periods of decreasing prices

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FIFO will report the lowest net income

LIFO the highest

Average cost in the middle.

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Material Costing

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Perbandingan FIFO dan LIFO

Why Do Companies Use LIFO?

FIFO

 Higher cost of goods sold

 Lower net income

Sales

50.000.000

50.000.000

15.600.000

17.200.000

Gross Profit

34.400.000

32.800.000

Op Exp

5.000.000

5.000.000

29.400.000

27.800.000

4.000.000

4.000.000

25.400.000

23.800.000

7.620.000

7.140.000

17.780.000

16.660.000

COGS

Lower Income Taxes

EBIT
Interest Exp
EBT
Taxes (30%)
NIAT

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Balance Sheet Effects

FIFO will approximate current

costs

LIFO will be understated

Material Costing

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Material Costing

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Soal 1

In a period of increasing prices

costs allocated to ending inventory
using:

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LIFO

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CV Abdapata adalah perusahaan yang memproduksi mebel.

Berikut ini adalah catatan bagian gudang selama bulan Maret

2007 untuk pemakaian bahan baku multiplek.
Tanggal

Uraian

Saldo Awal

1.000

lembar

Rp

45.000

Diterima

700

lembar

Rp

46.000

Dikirim

800

lembar
@

Rp

47.500

Rp

48.000

Rp

48.000

Diterima

11

Dikirim

14

Diterima

400

lembar

22

Dikirim

450

lembar

26

Dikembalikan

150

lembar

30

Diterima

600

lembar

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500

lembar

1.200

lembar

Material Costing

40

Soal 1

Soal 2

a. Hitunglah jumlah dan nilai pemakaian bahan

baku multiplek (yang dikirim dan yang

tersisa di gudang) dengan metode FIFO !

Dari catatan bagian gudang CV Anabaya selama bulan

September 2006 untuk bahan baku produk X diperoleh data

sebagai berikut:
Tanggal

Uraian

Saldo Awal

b. Hitunglah jumlah dan nilai pemakaian bahan

Diterima

baku multiplek (yang dikirim dan yang

tersisa di gudang) dengan metode LIFO !

Dikirim

Diterima

10

Dikirim

12

Diterima

750

unit

20

Dikirim

650

unit

25

Dikembalikan
produksi

250

unit

30

Diterima

400

unit

c. Berikan ilustrasi perbedaan metode FIFO

dan LIFO ditinjau dari laporan rugi laba!

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Material Costing

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Soal 2
a. Hitunglah jumlah dan nilai pemakaian bahan

baku (yang dikirim dan yang tersisa di

gudang) dengan metode FIFO !
b. Hitunglah jumlah dan nilai pemakaian bahan

baku (yang dikirim dan yang tersisa di

gudang) dengan metode LIFO !
c. Berikan ilustrasi perbedaan metode FIFO

dan LIFO ditinjau dari laporan rugi laba!

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Material Costing

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30 August 2015

dari

Dept.

Material Costing

1.500

unit

Rp

5.000

500

unit

Rp

5.500

1.000

unit
@

Rp

6.000

Rp

7.000

Rp

6.000

750

unit

1.500

unit

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