TUGAS AKUNTANSI BIAYA PT. OKI

NAMA  : ELVIRA NURTIKA
KELAS : MA.15.B2.2
NIM      : 111510747


SOAL :

JAWAB :

LAPORAN BIAYA PRODUKSI

PT OKI

APRIL 2016

Data Produksi :

Produk Proses awal                                        3.200

Produk ditansfer ke gudang                              500

Produk dalam proses akhir                             2.700

Produk yang dihasilkan                                  3.200

Biaya dibebankan

Elemen biaya          Total                    Unit Ekuivalen          Biaya/Unit

BBB                   Rp. 1.700.000                   3200                  531,2 Unit

BTK                   Rp. 2.782.000                   1280                  2173,8 Unit

BOP                   Rp. 8.000.000                   1280                  6250    Unit

Total : 8.955 Unit

Unit Ekuivalen = Produk Selesai + (PDP akhir X tingkat penyelesaian)

Biaya Bahan Baku                            2700 (500 X 40%) = 3200

Biaya Tenaga Kerja                          2700 (500 X 40%) = 1280

Biaya Overhead Pabrik                    2700 (500 X 40%) = 1280

Biaya Produk selesai ditansfer 2700 X Rp. 8.955 =  Rp. 28.656.000
BBB      500 (100%) X 531,2 Unit = Rp. 265.600
BTK      500 (40%) X 2173,8 Unit = Rp. 434.760
BOP      500 (40%) X 6250 Unit = Rp.1.250.000

Biaya Produk selesai ditansfer + BBB + BTK + BOP
Maka biaya sesungguhnya pada bulan April adalah Rp. 30.606.360


JURNAL BULAN APRIL 2016

1 Mencatat biaya sesungguhnya terjadi
   Persediaan produk jadi                  Rp. 30.606.360
   Produk selesai ditransfer ke gudang   Rp. 28.656.600
         BDP - BBB                             Rp. 265.600
         BDP - BTK                             Rp. 434.760
         BDP - BOP                             Rp. 1.250.000

2 Mencatat biaya produksi
   persediaan produksi dalam proses     Rp. 1.950.360
        BDP - BBB                             Rp. 265.600
        BDP - BTK                             Rp. 434.760
        BDP - BOP                             Rp. 1.250.000

selisih antara biaya produksi sesungguhnya dan biaya produksi menurut taksiran

Biaya produksi sesungguhnya                 Biaya Taksiran

Rp. 1.700.000                                      BBB           Rp. 500
Rp. 2.782.500                                      BTK           Rp. 1.000
Rp. 8.000.000                                      BOP           Rp. 3.000
                                                             Biaya taksiran Rp. 4.500


Data produksi selama bulan April 2016

Produk jadi                                       200 Unit
Produk dalam proses akhir               500 Unit
Produk tersedia dijual                       2500 Unit


Perhitungan :

Selisih BBB = Rp. 1.700.000 - Rp. 500 - 200 = Rp. 1.699.300
Selisih BTK = Rp. 2.782.500 - Rp. 1000 - 500 = Rp. 2.781.000

Selisih BOP = Rp. 8.000.000 - Rp. 3000 - 2500 = Rp. 7.994.500



Jurnalnya adalah :
 BDP - BBB                             Rp. 1.699.300
 BDP - BTK                             Rp. 2.781.000

 BDP - BOP                             Rp. 7.994.500
 selisih                                                              Rp. 12.474.800

Pembagian selisih yang terjadi dalam bulan April 2016 apabila Manajemen puncak PT. OKI membagi selisih yan ditimbulkan dalam rekening persediaan produk jadi, persediaan produk dalam proses, dan harga pokok penjualan adalah :

Rp. 30.606.360 - Rp. 1.950.360 = Rp. 28.656.000

Drag Me Down Lyric

I've got fire for a heart, I'm not scared of the dark
You've never seen it look so easy
I got a river for a soul and baby you're a boat
Baby, you're my only reason

If I didn't have you there would be nothing left
The shell of a man that could never be his best
If I didn't have you I'd never see the sun
You taught me how to be someone, yeah

[Chorus]
All my life you stood by me when no one else was ever behind me
All these lights they can't blind me
With your love, nobody can drag me down
All my life you stood by me when no one else was ever behind me
All these lights they can't blind me
With your love, nobody can drag me down

Nobody, nobody
Nobody can drag me down
Nobody, nobody
Nobody can drag me down

I've got fire for a heart, I'm not scared of the dark
You've never seen it look so easy
I got a river for a soul and baby you're a boat
Baby you're my only reason

If I didn't have you there would be nothing left
The shell of a man who could never be his best
If I didn't have you I'd never see the sun
You taught me how to be someone, yeah

All my life you stood by me when no one else was ever behind me
All these lights they can't blind me
With your love, nobody can drag me down
Nobody nobody
Nobody can drag me down
Nobody nobody
Nobody can drag me

[Chorus]
All my life you stood by me when no one else was ever behind me
All these lights they can't blind me
With your love, nobody can drag me down

[Chorus]
All my life you stood by me when no one else was ever behind me
All these lights they can't blind me
With your love, nobody can drag me down
Nobody nobody
Nobody can drag me down
Nobody nobody
Nobody can drag me down
Nobody nobody
Nobody can drag me down
Nobody nobody
Nobody can drag me down