1350203011111007 nadia uly azmia cf penugasan 2

8/17/2019 1350203011111007 Nadia Uly Azmia CF Penugasan 2

1/45

PEN

BIAYA PRO


2/45

GASAN II

UK DIVISI KER


3/45

AS


4/45

Harga Bahan Baku

Bahan Baku SatuanKertas Bekas Kg

Bubur Kertas Liter

Air Liter

Zat Retensi Liter

No Bukti !R"Departem

Bahan Baku

MRF001 Rp 70,000,000

MRF002

MRF003 Rp 105,000,000

MRF004

MRF005 Rp 70,000,000

MRF006

MRF007 Rp 105,000,000

MRF008

MRF00 Rp 70,000,000

MRF010

MRF011 Rp 105,000,000

MRF012

MRF013 Rp 105,000,000

MRF014

Tota$ Rp %&'('''('''

Rekap )o*

No )TT Dept Per#iapan !"KL001 Rp 48,000,000

!"KL002

!"KL003

Tota$ Rp ,-('''('''


5/45

Harga Rp 2,500

Rp 4,000

Rp 325

Rp 1,000

Rekap Pemakaian Bahann Per#iapan Departemen Pen+etakan

O.erhea/ Bahan Baku O.erhea/

Rp 575,000

Rp 862,500

Rp 575,000

Rp 862,500

Rp 575,000

Rp 862,500

Rp 862,500

Rp 0(120('''

ime Ti+ket

Dept Pen+etakan Dept Pen3e$e#aian

Rp 64,000,000

Rp 56,000,000

Rp %,('''(''' Rp 0%('''(''' Rp 1%-('''('''


6/45

Departemen Pen3e$e#aian

Bahan Baku O.erhea/


7/45

Bia3a OUraian#asar $e%bebanan B&$

BBL ' "KL' !a% %esin (ang )igunakan "ari* B&$

BOP 3ang /i*e*ankan


8/45

erhea/ 3ang Di*e*ankanDep Pen3e$e#aian Dep Pen+etakan

!AM M+-. B"KL

3750 Rp 64,000,0005,37/88 0/440

Rp 44(4%2('&, Rp 4-(10-(%%%


9/45

Dep Per#iapanBBL

630,000,0000/054

Rp &&(5%5(2%2 Rp -,(&50(,%2


10/45

8aporan Bia3a

Untuk Perio/e 3a

DATA PRODUKSI

Input

Per#e/iaan A6a$

Dima#ukkan /a$am Pro#e#

)um$ah

Keterangan Bia3a Dima#ukkan

BDP a6a$ Rp 12(-00('''

BBB Rp %&'('''('''

BTK Rp ,-('''('''

"OH Rp 0(120('''

)um$ah Rp 2'1('&'('''

Perhitungan Unit Ekui.a$en 9"I"O:

Keterangan Unit Pro/uk#i

Dimu$ai /an #e$e#ai /i perio/e *er7a$an 4(&40('''

Barang Da$am Pro#e# Akhir 120('''

Per#e/ian A6a$ 1''('''

)um$ah 4(%''('''

Perhitungan Bia3a per Unit

Keterangan Bia3a Dima#ukkan Unit Ekui.a$en

BDP a6a$ Rp 12(-00('''

BBB Rp %&'('''(''' 4(0''('''

BTK Rp ,-('''(''' 4(,2&(20'

"OH Rp 0(120(''' 4(,22(0''

Tota$

Bia3a Dipertanggung7a6a*kanBDP a6a$

Pen3e$e#aian Per#e/iaan A6a$

BBB

TK8

"OH

Dimu$ai /an Di#e$e#aikan


11/45

Tran#;er ke Departemen Se$an7utn3a

Barang /a$am Pro#e# Akhir

BBB

TK8

"OH

Tota$ Bia3a Departemen Per#iapan


12/45

Bra6i7a3aPaper

ro/uk#i Departemen Per#iapan

g Berakhir pa/a Septem*er 4'1,

Output

1''(''' Tran#;er ke Departemen Pen+etakan 4(,40('''

4(0''(''' Barang /a$am Pro#e# Akhir 120('''

4(%''(''' )um$ah 4(%''('''

Per#enta#e Unit Ekui.a$en

Bahan Baku TK8 "OH Bahan *aku TK8

1''< 1''< 1''< 4(&40(''' 4(&40('''

1''< %0< 2'< 120(''' 11&(20'

'< &0< &'< = &0('''

4(0''(''' 4(,2&(20'

Bia3a per unit

Rp 404

Rp 15

Rp 4

Rp 42&

12(-00('''

Rp =

Rp %25(1&1

Rp %4(%%,

Rp 1-(05%(250

Rp %&0(-2'(104


13/45

Rp %0,(,%%(5,2

Rp ,,(1''('''

Rp 4(4'2(120

Rp 400(-2-

Rp ,%(0%&('0&

Rp 2'1('&'('''


14/45

"OH

4(&40('''

144(0''

&'('''

4(,22(0''


15/45


16/45

8aporan Bia3

Untuk Perio/e

DATA PRODUKSI

Input

Per#e/iaan A6a$

Diterima /ari Departemen Per#iapan

)um$ah


BDP A6a$ Rp 40(1,%(--'

HPP Dep Se*e$umn3a Rp %0,(,%%(5,2

BBB Rp =

BTK8 Rp %,('''('''

"OH Rp 4-(10-(%%%

)um$ah Rp 221(224(,5&

Perhitungan Unit Ekui.a$en 9"I"O > !PKP:


Dimu$ai /an #e$e#ai /i perio/e *er7a$an 4(4&0('''

Barang Da$am Pro#e# Akhir 15'('''

Per#e/ian A6a$ 110('''

)um$ah 4(0,'('''



BDP A6a$ Rp 40(1,%(--'

HPP Dep Se*e$umn3a Rp %0,(,%%(5,2 4(,40('''

BTK8 Rp %,('''(''' 4(,1'('''"OH Rp 4-(10-(%%% 4(&-5(40'

TOTA8 Rp 221(224(,5&

Bia3a Dipertanggung7a6a*kan

BDP a6a$


HPP Dep Se*e$umn3a


17/45

BTK8

"OH


Tran#;er ke Departemen Se$an7utn3a


HPP Dep Se*e$umn3aBTK8

"OH

Tota$ Bia3a Departemen Pen+etakan


18/45

Bra6i7a3aPaper

Pro/uk#i Departemen Pen+etakan

ang Berakhir pa/a Septem*er 4'1,

Output

110(''' Tran#;er ke Departemen Pen3e$e#aian

4(,40(''' Barang Da$am Pro#e# Akhir

4(0,'(''' )um$ah


TK8 "OH TK8

1''< 1''< 1''< 4(4&0(''' 4(4&0('''

1''< -'< %'< 15'(''' 104('''

'< 4'< &0< = 4&('''

4(,40(''' 4(,1'('''

Bia3a per unit

Rp 42'

Rp 42Rp 14

Rp &'-

Rp40(1,%(--'

Rp =

HPP Dep

Se*e$umn3a

HPP Dep

Se*e$umn3a


19/45

Rp %1'(2--

Rp ,2,(&%5

Rp 4%(4&4('&2

Rp %--(--4(0%&

Rp 210(11,(%'1

Rp01(422(-4&Rp ,('&%(010

Rp 1(&,&(000

Rp 0%(%02(-54

Rp 221(224(,5&


20/45

4(&0'('''

15'('''

4(0,'('''

"OH

4(4&0('''

11,('''

,'(40'

4(&-5(40'


21/45


22/45

8aporan Bia3

Untuk Perio/e

DATA PRODUKSI

Input

Per#e/iaan A6a$

Diterima /ari Departemen Pen+etakan

)um$ah


BDP A6a$ Rp ,1(-''('''

HPP Dep Se*e$umn3a Rp 210(11,(%'1

BBB Rp =

BTK8 Rp 0%('''('''

"OH Rp 44(4%2('&,

)um$ah Rp -&0(1-1(%&0

Perhitungan Unit Ekui.a$en 9"I"O > !PKP:


Dimu$ai /an #e$e#ai /i perio/e *er7a$an 4(15'('''

Barang Da$am Pro#e# Akhir 1,0('''

Barang ?a+at 10('''

Per#e/iaan A6a$ 11'('''

)um$ah 4(,%'('''



BDP A6a$ Rp ,1(-''('''

HPP Dep Se*e$umn3a Rp 210(11,(%'1 4(&0'('''

BTK8 Rp 0%('''(''' 4(&&&(40'"OH Rp 44(4%2('&, 4(&10(40'

Tota$ Rp -&0(1-1(%&0

Bia3a Dipertanggung7a6a*kan

BDP a6a$


HPP Dep Se*e$umn3a


23/45

BTK8

"OH


Tran#;er Ke Gu/ang

Barang ?a+at Ditran#;er ke Per#e/iaan Bahan Baku

Barang ?a+at Ditran#;er ke "OHTota$ Bia3a Barang ?a+at

HPP Dep Se*e$umn3a Rp ,(0%,(0%1

TK8 Rp 41%(''-

"OH Rp -%(00-

,(-%2(142

Dikurangi *rg +a+at /itran#;er ke per#/ BB &(20'('''


HPP Dep Se*e$umn3a

BTK8"OH

Tota$ Bia3a Departemen Pen3e$e#aian


24/45

Bra6i7a3aPaper

Pro/uk#i Departemen Pen3e$e#aian

3ang Berakhir pa/a Septem*er 4'1,

Output

11'(''' Tran#;er ke Per#e/iaan Barang )a/i

4(&0'(''' Barang /a$am Pro#e# Akhir

4(,%'(''' Barang ?a+at

)um$ah

=


TK8 "OH TK8

1''< 1''< 1''< 4(15'(''' 4(15'('''

1''< -0< %0< 1,0(''' 14&(40'

1''< %'< %'< 10(''' 5('''

'< 1'< 4'< = 11('''

4(&0'(''' 4(&&&(40'

Bia3a per unit

Rp &',

Rp 4,Rp 1'

Rp &&-

Rp ,1(-''('''

=

HPP DepSe*e$umn3a

HPP DepSe*e$umn3a


25/45

Rp 4%,(''5

Rp 411(0-%

Rp ,4(420(05%

Rp 2,'('0'(4%'

Rp 2-4(&40(-0%

Rp Rp &(20'('''

Rp 1(112(142

Rp ,(-%2(142

Rp 2-2(154(5-&

,,14,'54

Rp 4(50-(1'%Rp 5'%(,0,

Rp ,2(5--(%04

Rp -&0(1-1(%&0


26/45

4(&''('''

1,0('''

10('''

4(,%'('''

"OH

4(15'('''

5,(40'

5('''

44('''

4(&10(40'


27/45


28/45

No Nama Barang Ko/e Barang1 Kertas Bekas BB0001

2 Bubur Kertas BB0002

3 Air BB0003

4 Zat Retensi BB0004

Pemakaian Bahan Baku)ep/persiapan Rp 630,000,000

)ep/penggiingan Rp

)ep/pen(eesaian Rp

Tota$ Rp %&'('''('''


29/45


30/45

Satuan Harga 9Rp:

Kg 2,500

Liter 4,000

Liter 325

Liter 1,000

Pemaka)ep/persiapan

)ep/penggiingan

)ep/pen(eesaian

Tota$

Tangga$

1ep14

30ep14

Tangga$

1ep14

30ep14

IN"OR!ASI TA!BAHAN

a) Aa perse)iaan Bara

$enuaan %2


31/45

$enuaan )ari brg (g )ipr


32/45

Rekap Per#e/iaan BahanSa$/o A6a$ Pem*e$ian

30000 160,000

8000 40,000

1500 8,000

500 2,000

ian Tenaga Ker7a 8ang#ung Rp 48,000,000

Rp 64,000,000

Rp 56,000,000

Rp 1%-('''('''

Ske/u$ Per#e/iaan Barang Da$amDe#krip#i De*it

Sa$/o A6a$

Baan baku Rp 630,000,000

"enaga Kera Langsung Rp 168,000,000

F& Appie) Rp 84,35,467

Barang a)i

Sa$/o Akhir

Ske/u$ Per#e/iaan Barang )aDe#krip#i De*it

Sa$/o A6a$

Barang !a)i (g )ipr)uksi Rp 782,325,856

$enuaan

Sa$/o Akhir

ng !a)i %2 167,500

2,300,000


33/45

uksi buan epte%ber %2 2,132,500


34/45

Pemakaian Sa$/o Akhir Sto+k Opname 180,000 10,000 10,000

45,000 3,000 2,50

,000 500 450

2,250 250 245

"OH Di*e*anka)ep/persiapan

)ep/penggiingan

)ep/pen(eesaian

Tota$

Pro#e#Kre/it Sa$/o

Rp 84,801,880

Rp 714,801,880

Rp 882,801,880

Rp 67,17,347

Rp 782,325,856 Rp 184,871,41

Rp 184,871,41

/iKre/it Sa$/o

Rp 58,206,250

Rp 840,532,106

Rp 783,558,375 Rp 56,73,731

Rp 56,73,731


35/45


36/45

Se$i#ih Se$i#ih Da$am rupiah0

50 200,000

50 16,250

5 5,000

n Rp 33,6,767

Rp 28,158,666

Rp 22,267,034

Rp -,(&50(,%2


37/45


38/45

Per#enta#e Prorata

Sa$/o akhir

Barang #aa% $rses Akir Rp 184,871,41

Barang !a)i Rp 56,73,731

$$ Rp 783,558,375

"ta Rp 1('40(,'&(052

)urna$ UmumSe$i#ih Pen+atatan /an Sto+k Opname Bahan Baku

B#$ Akir

Barang !a)i

$$

Baan Baku

Se$i#ih Pen+atatan /an Sto+k Opname Bahan Baku

$engen)ai F&

Baan baku

Barang ?a+at

Baan baku

$engen)ai F&

Barang )aa% $rses

Perhitungan #e$i#ih "OH aktua$ /an "OH app$ie/

F& app

F& a9t

:er'un)er appie)

)urna$ PenutupB#$ Akir

Barang !a)i

$$

$engen)ai F&

1/ Bia(a )ibebankan ke perkiraan barang )aa% prses pa)a setiap )epart

2/Lapran bia(a pr)uksi )igunakan untuk %engu%pukan,%engiktisark

3/Barang )aa% prses pa)a akir peri)e akan )iniai ke%bai )aa% satu4/ Bia(abia(a )ari unitunit pa)a suatu )eparte%en akan )itrans*er ke )e

5/ kakuasi bia(a per )eparte%en pa)a perusaaan pabrikan, prses pr)

?iri = +iri process costing:


39/45

6/ etiap )eparte%en %eaksanakan suatu perasi (ang spesi;k atau suat

7/ #aa% kakuasi bia(a prses, bia(a tta )an bia(a per unit pa)a setiap

8/ #aa% apran ini, bia(a unit akan a)i )igunakan untuk %engitung bi


40/45

Per#enta#e

18<

6<

76<

100<

Rp 36,058

Rp 11,112

Rp 152,82

200,000

em*antu

Rp 11,250

Rp 11,250

Rp 3,750,000

Rp 1,117,127

Rp 4,867,127

Rp 84,35,467

Rp 87,80,87

Rp 3,585,520

Rp 646,43

Rp 1,220

Rp 2,73,862

Rp 3,585,520

e%en

n )an %engitung bia(a per unit )an bia(a tta

an unit ekui:aenartin(a )i itung berapa unit barang a)i (ang setara )engan barangarte%en pengaan berikutn(a agar pa)a akirn(a )apat )iketaui bia(a tts untuk

ksi )apat berangsung %eaui beberapa )eparte%en


41/45

u prses (ang %engara pa)a pen(eesaian suatu pr)uk

)eparte%en akan )iiktisarkan )aa% apran bia(a pr)uksi

(a unitunit (ang %asi )aa% prses


42/45

)aa% prses tersebutbarang a)i sea%a satu peri)e, )an bia(a (ang arus )ibebankan ke barang )


43/45


44/45

aa% prses


45/45

1350203011111007 nadia uly azmia cf penugasan 2

Documents