Perhitungan HPP

Modul 2
 TUJUAN PEMBELAJARAN

Setelah mempelajari unit ini mahasiswa mampu :

v Memahami manajemen akunting dan financial akunting
v Mengelompokkan biaya produksi
v Menghitung harga pokok produksi
v Membuat laporan Harga Pokok Produksi

RINGKASAN MODUL

Modul dimulai dengan pengertian manajemen akunting dan finansial akunting.

Selanjutnya diperkenalkan kelompok biaya produksi dan perhitungan harga pokok
produksi. Dan terakhir penyusunan laporan harga pokok produksi
Managerial Accounting & Financial Accounting

Managerial accounting Financial accounting

provides information provides information
for managers inside an to stockholders,
organization who creditors and others
direct and control who are outside
its operations. the organization.
 Differences Between Financial and
Managerial Accounting
Financial Accounting Managerial Accounting
1. Users External persons who Managers who plan for
make financial decisions and control an organization

2. Time focus Historical perspective Future emphasis

3. Verifiability Emphasis on Emphasis on relevance
versus relevance verifiability for planning and control

4. Precision versus Emphasis on Emphasis on

timeliness precision timeliness

5. Subject Primary focus is on Focuses on segments

the whole organization of an organization

6. Requirements Must follow GAAP Need not follow GAAP

and prescribed formats or any prescribed format
 Perbandingan MANAGERIAL
dan FINANCIAL ACCOUNTING
 MANAGERIAL ACCOUNTING
Ø Explaining manufacturing and nonmanufacturing
costs and how they are reported in the financial
statements
Ø Computing the cost of providing a service or
manufacturing a product
Ø Determining the behavior of costs and expenses
as activity levels change
Ø Analyzing cost-volume profit relationships within a
company
Ø Assisting management in profit planning and
budgeting
Ø Providing a basis for controlling costs and
expenses by comparing actual results with planned
objectives and standard costs
Ø Accumulating and presenting relevant data for
management decision making
 Work of Management

Planning
Directing and
Motivating

Controlling
 Planning and Control Cycle
Formulating long-
Begin
and short-term plans
(Planning)

Comparing actual
Implementing
to planned Decision
plans (Directing
performance Making and Motivating)
(Controlling)

Measuring
performance
(Controlling)
 PLANNING
Planning requires management to:
Ø Look ahead
Ø Establish objectives
Ø Add value to the business under its control
(as measured by company’s stock price or
its potential selling price)
DIRECTING AND MOTIVATING

Directing and Motivating requires

management to:

Ø Coordinate a company’s activities

Ø Implement planned objectives
Ø Select and train employees
Ø Prepare organization charts
CONTROLLING

Controlling requires management to:

Ø Keep the firm’s activities on track
Ø Determine whether planned goals are
being met
Ø Decide what changes are needed if goals
are not met
MANAGERIAL COST CONCEPTS
Manajer memerlukan informasi mengenai biaya
seperti :
¢ Biaya apa saja yang dikeluarkan dalam
membuat produk atau menghasilkan jasa ?
¢ Jika volume produksi menurun, akankah biaya
menurun pula ?
¢ Apakah dampak otomatisasi terhadap total
biaya ?
¢ Bagaimana cara paling baik mengendalikan
biaya-biaya ?
MANAGERIAL COST CONCEPTS
• Manufaktur : Aktivitas dan proses yang
mengkonversikan bahan baku menjadi
barang (Activities and processes that
convert raw materials into finished
goods).
• Biaya Produksi (Manufacturing Costs) :
– Bahan baku langsung (Direct materials)
– Buruh langsung (Direct labor)
– Overhead Pabrik (Manufacturing overhead)
Pengelompokan Biaya Produksi
 Manufacturing Costs
(Charged Directly to Product cost in Inventory)

Direct Direct Manufacturing

Materials Labor Overhead

The Product
 Direct Materials

Those materials that become an integral part

of the product and that can be conveniently
traced directly to it. (Materials that are
insignificant are called indirect material.)

Example: A radio installed in an automobile would be Direct

whereas nuts, bolts and screws would be indirect
 Direct Labor

Those labor costs that can be easily traced to

individual units of product. (Labor that
cannot be easily traced is called indirect
labor.)

Example: Wages paid to automobile assembly workers would be direct,

whereas maintenance workers would be classified as indirect.
 Manufacturing Overhead
Manufacturing costs that cannot be traced
directly to specific units produced.
Examples: Depreciation, Insurance, property taxes, Indirect labor and indirect
materials

Wages paid to employees who are not
directly involved in production work.
Examples: maintenance
workers, janitors, supervisors
and security guards.
Materials used to support the
production process.
Examples: lubricants, cleaning
supplies, nuts and bolts used in
the automobile assembly plant.
 Nonmanufacturing Costs
(Charged directly to expense on the income statement)

Marketing and Administrative

Selling Cost Cost

Costs necessary to get the All executive,

order and deliver the organizational, and clerical
product. costs.
 PRODUCT COSTS VERSUS PERIOD COSTS

Product costs:
• include each of the manufacturing cost
elements (direct materials, direct labor, and
manufacturing overhead)
• are a necessary and integral part of
producing the finished product
• are recorded as inventory and not expensed
to cost of goods sold until the time of sale
 PRODUCT COSTS VERSUS PERIOD COSTS

Period costs:
Ø are identifiable with a specific time period
Ø are nonmanufacturing costs
Ø are not included in inventory
Ø include selling and administrative expenses
Ø are deducted from revenues in the period incurred
 PRODUCT VERSUS
PERIOD COSTS
Product Costs

Direct Materials
Prime Costs
Manufacturing Direct Labor
Costs
Conversion
Manufacturing Costs
Overhead

Period Costs

Selling Expenses
Nonmanufacturing
Costs
Administrative
Expenses
 COST OF GOODS
MANUFACTURED
FORMULA

Beginning Total Current Total Cost of

Work in + Manufacturing = Work in
Process Costs Process
Inventory

Total Cost of Ending Work Cost of Goods

Work in Process - in Process = Manufactured
Inventory
 Persediaan Perusahaan Dagang dan
Manufaktur
Perusahaan Dagang (Merchandiser)
§ Persd. Barang Dagangan
Manufaktur/Industri (Manufacturer)
§ Ada 3 kategori Persediaan :
• Persediaan Barang Jadi (Finished Goods Inventory)
• Persediaan Barang ½ jadi (Work in Process Inventory)
• Persediaan Bahan Baku (Raw Materials Inventory)
 CURRENT ASSETS SECTIONS OF
MERCHANDISING AND
MANUFACTURING BALANCE SHEETS

Merchandising Company
Balance Sheet
December 31, 2005

Current assets
Cash $ 100,000
Receivables (net) 210,000
Merchandise inventory 400,000
Prepaid expenses 22,000
Total current assets $ 732,000
 CURRENT ASSETS SECTIONS OF
MERCHANDISING AND
MANUFACTURING BALANCE SHEETS
Manufacturing Company
Balance Sheet
December 31, 2005

Current assets
Cash $ 180,000
Receivables (net) 210,000
Inventories:
Finished goods $ 80,000
Work in process 25,200
Raw materials 22,800 128,000
Prepaid expenses 18,000
Total current assets $ 536,000
 COST OF GOODS
MANUFACTURED
SCHEDULE
OLSEN MANUFACTURING COMPANY
The Cost of Cost of Goods Manufactured Schedule
For the Year Ended December 31, 2005
Goods
Manufactured Work in process, January 1 $ 18,400
Direct materials
Schedule – as Raw materials inventory, January 1 $ 16,700
Raw materials purchases 152,500
shown on the Total raw materials available for use 169,200
right is an Less: Raw materials inventory, Dec. 31
Direct materials used
22,800
$ 146,400
internal Direct labor 175,600
Manufacuring overhead
financial Indirect labor 14,300
Factory repairs 12,600
schedule that Factory utilities 10,100
shows each of Factory depreciation
Factory insurance
9,440
8,360
the cost Total manufacturing overhead 54,800
Total manufacuring costs 376,800
elements. Total cost of work in process 395,200
Less: Work in process, December 31 25,200
Cost of goods manufactured $ 370,000
 COMPUTATION OF TOTAL
MANUFACTURING COSTS
Total manufacturing costs are the sum of the product costs –
direct materials, direct labor, and manufacturing overhead costs.
Northridge Company produces 10,000 pre-hung wooden doors the
first year. The total manufacturing costs are:

Manufacturing
Cost Number and Item Cost

1. Material cost ($10 X 10,000) $ 100,000

2. Labor cost ($8 X 10,000) 80,000
3. Depreciation on new equipment 25,000
4. Property taxes 6,000
7. Maintenance salaries 28,000
8. Salary of plant manager 70,000
Total manufacturing costs $ 309,000
 PENGERTIAN HARGA POKOK PRODUKSI

Harga Pokok Produksi :

vBiaya-biaya yang dikeluarkan untuk menghasilkan produk yang
terjual dan terjadi didalam pabrik

Persamaan Harga Pokok produksi :

Persediaan Awal Barang Setengah Jadi + Bahan Mentah yang
dipakai + Biaya Buruh Langsung + Biaya Umum Pabrik (Overhead)
– Persediaan Akhir Barang setengah jadi

Bahan Mentah Yang Dipakai :

Persediaan Awal + Pembelian – Persediaan Akhir
LAPORAN HARGA POKOK PRODUKSI

PT EMPAT BERSAUDARA
HARGA POKOK PRODUKSI
PER 31 DESEMBER 2009
(Dlm Juta Rupiah)

JUMLAH BIAYA PRODUKSI xxx

Persediaan Awal Barang setengah jadi xxx (+)

Jumlah xxx
Persediaan Akhir Barang setengah jadi xxx (-)

HARGA POKOK PRODUKSI XXX

 PT. EMPAT BERSAUDARA
Perhitungan Harga Pokok Produksi
Periode 1 Januari S/D 31 Desember 2009
Dalam Jutaan Rupiah

BIAYA UMUM PABRIK

BAHAN Upah Pekerja Tak Langsung… ..30
Persediaan awal (1 Januari 2009)...…24 Listrik, Air, Dll................. ...6
Pembelian.........… 178 Pemeliharaan Mesin.... ..........14
Retur....................2 Penyusutan............. ...........18
Pot.pembelian.. 4 (+) Asuransi.................... . 2
Jumlah.............. 6 (-) Supplies Pabrik.... ...............18 (+)
Pembelian Bersih..........172 Jumlah Biaya Umum Pabrik... 88 (+)
Pengangkutan.................2 (+)
Jumlah..................… 174 (+) Jumlah Biaya Produksi........ 400
Jumlah Bahan Yang Tersedia.. 198
Persediaan Akhir..… 18 (-) Persediaan Awal Barang 1/2 Jadi 44 (+)
Biaya Bahan Yang Terpakai........... 180 Jumlah.............................444
Persed. Akhir Barang 1/2 Jadi 24 (-)
UPAH BURUH LANGSUNG......… 132
HARGA POKOK PRODUKSI.... 420
SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. JIBAKU mempunyai data biaya produksi sebagai berikut :

Bulan Januari :
Persediaan awal bahan Rp. 260.000,-
Pembelian Rp. 2.000.000,-
Persediaan akhir bahan Rp. 160.000,-
Upah buruh langsung Rp.1.200.000,-
Upah buruh tak langsung Rp. 400.000,-
Penyusutan ged.&mesin Rp. 200.000,-
Biaya listrik & air Rp. 600.000,-
Produksi jadi bulan Januari 100 unit yang merupakan jumlah produksi selama
bulan Januari.

Bulan Februari :
Pembelian bahan Rp. 3.200.000,-
Persd. Akhir bahan Rp. 460.000,-
Upah buruh langsung Rp. 1.400.000,-
Biaya umum pabrik Rp. 2.200.000,-
Produk jadi bulan Feb. 125 unit.
HITUNGLAH HARGA POKOK PRODUKSI/UNIT BLN JANUARI & FEBRUARI
 SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. Maju Terus mempunyai data biaya produksi (dlm Juta Rupiah ) sebagai
berikut :
============================================================
======
Accounts 31 Desember
2008 2009
Bahan Baku langsung Rp.15 Rp. 24,650
Barang setengah jadi Rp.19,5 Rp. 30,45
============================================================
=================
Pembelian BBL Rp. 100,00
Upah buruh langsung Rp. 95,35
Upah buruh tak langsung Rp. 11,00
Penyusutan gedung.&mesin Rp. 25,00
Biaya listrik & air Rp. 20,00
Perlengkapan pabrik Rp. 4,50
Pemeliharaan Rp. 12,00

HITUNGLAH HARGA POKOK PRODUKSI PT MAJU TERUS PER 31 DES

2009
 SOAL SOAL PERHITUNGAN HARGA POKOK PRODUKSI

PT. KUMKUM bergerak dibidang tekstil dan mempunyaii data biaya produksi
(dlm Juta Rupiah ) sebagai berikut :
============================================================
======
Accounts 31 Desember
2008 2009
v Bahan Baku langsung Rp. 24 Rp. 18
v Barang setengah jadi Rp. 44 Rp. 24
============================================================
=================
Pembelian BBL Rp. 172,00
Pengangkutan Rp . 2 ,00
Upah buruh langsung Rp. 132,00
Upah buruh tak langsung Rp. 40,00
Penyusutan ged.&mesin Rp. 18,00
Biaya listrik & air Rp. 14,00
Asuransi Rp. 2,00
Pemeliharaan Rp. 14,00

HITUNGLAH HARGA POKOK PRODUKSI PT KUMKUM PER 31 DES 2009