OVERHEAD COST PERTEMUAN 8 9 10 Dr Rilla

OVERHEAD COST PERTEMUAN 8, 9, 10 Dr Rilla Gantino, SE. , Ak. , MM Prodi Akuntansi- FEB

KEMAMPUAN AKHIR YANG DIHARAPKAN 1. Mahasiswa dapat menghitung dan menjelaskan : penggolongan, penentuan dan pembebanan BOP ke dalam harga pokok produk, pengumpulan BOP Sesungguhnya, perlakuan selisih BOP dan penghitungan tarif BOP 2. Mahasiswa dapat menghitung dan menginterpretasikan : Penentuan tarif biaya overhead pabrik, Penyusunan anggaran biaya overhead pabrik, metode pengalokasian biaya overhead pabrik, 3. Mahasiswa dapat, menyusun anggaran biaya overhead pabrikuntuk Penentuan biaya overhead pabrik dengan metode penentuan harga pokok variabel.

Learning Objective 1 Accounting for Factory Overhead Years ago, direct materials and direct labor were the largest costs for most companies. Today, automated companies have lower direct labor costs but much larger overhead costs. Methods for assigning overhead costs to the products are an important part of accurately measuring product costs. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 3

Budgeting Factory Overhead Costs § Budgets are management’s operating plans expressed in quantitative terms. § Costs are segregated into fixed and variable components. § Budgets can be prepared for different levels of production (flexible budget). § Valuable management tool for planning and controlling costs.

Accounting for Factory Overhead § Entries are made in the general journal for indirect materials and indirect labor from the summary of materials issued and the labor cost summary. § Other factory overhead expenses are recorded in the general ledger from the invoices and schedules for fixed costs. § A factory overhead subsidiary ledger may be used if the number of factory overhead accounts becomes too large.

Examples of Factory Overhead Accounts § § § Defective Work Depreciation Employee Fringe Benefits Fuel Heat and Light Indirect Labor Indirect Materials Insurance Janitorial Service Lubricants Maintenance Materials Handling § § § Overtime Premium Plant Security Power Property Tax Rent Repairs Small Tools Spoilage Supplies Telephone/Fax Water Workers’ Compensation Insurance

Factory Overhead Analysis Sheets § These sheets may be used to keep a subsidiary record of factory overhead expenses. § Expense-type analysis spreadsheet § Department-type analysis spreadsheet

Schedule of Fixed Costs § Fixed costs are assumed not to vary in amount from month to month. § Because fixed costs are predictable, schedules can be prepared in advance. § A journal entry to record the total fixed costs can be prepared from these schedules.

Example of Schedule of Fixed Costs January February March Depreciation-Machinery Dept. A $300 Dept. B 200 200 $500 Dept. A $280 Dept. B 270 270 Total 550 550 $1, 050 Total Property Tax Total Fixed Costs

General Factory Overhead Expenses § When factory overhead expenses are not identified with a specific department, they are charged to departments by a process of allocation. § Allocations may be made for each item of expense incurred, or expenses may be accumulated as incurred and the allocations made at the end of the accounting period.

Summary of Factory Overhead Expenses Indirect materials Dept. A Dept. B Dept. C Total $100 $50 $40 $190 Indirect labor 200 150 140 490 Power 150 140 120 410 Depreciation 300 200 150 650 General factory expenses 150 350 200 700 $900 $890 $650 $2, 440 Total

Distributing Service Department Expenses § Service departments are an essential part of the organization, but they do not work directly on the product. § Production departments perform the actual manufacturing operations that physically change the units being processed. § The costs of the service departments must be apportioned to the production departments. § An analysis of the service department’s relationship to other departments must be done.

Common Bases for Distributing Service Department Costs Service Departments Basis for Distribution Building Maintenance Floor space occupied by other departments Inspection and Packing Production volume Machine Shop Value of machinery and equipment Human Resources Number of workers in departments served Purchasing Number of purchase orders Shipping Quantity and weight of items shipped Stores Units of materials requisitioned Tool Room Total direct labor hours in departments served

Methods of Distributing Costs 1. Direct Distribution Method § Service department costs are allocated only to production departments. 2. Sequential Distribution or Step-Down Method § Distributes service department costs regressively to other service departments and then to production departments. 3. Algebraic Distribution Method § Distributes costs by simultaneous equations recognizing the relationship of services rendered by departments to each other.

Applying Factory Overhead to Production § Factory overhead costs may not be known until the end of the accounting period. § The cost of a job is needed soon after completion, so a method to estimate the amount of factory overhead applied must be established. § This enables companies to bill customers on a more timely basis and to prepare bids for new contracts more accurately.

Methods of Predetermined Factory Overhead Rates § § Direct Labor Cost Method Direct Labor Hour Method Machine Hour Method Activity-Based Costing (ABC) Method

Direct Labor Cost Method § Uses the amount of direct labor cost that has been charged to the product as the basis for applying factory overhead. Job 100 Direct materials $1, 000 Direct labor 3, 000 Factory overhead (50% of direct labor $) 1, 500 Total cost of completed job $5, 500

Direct Labor Hour Method § Estimated factory overhead cost is divided by the estimated direct labor hours to be worked. Job 100 Direct materials $1, 000 Direct labor (500 hours) 3, 000 Factory overhead (500 hours @ $4) 2, 000 Total cost of completed job $6, 000

Machine Hour Method § This method best serves highly automated departments where the amount of factory overhead cost incurred on a job primarily is a function of the machine time that a job requires. Job 100 Direct materials $1, 000 Direct labor (500 hours) 3, 000 Factory overhead (300 machine hours @ $10) 3, 000 Total cost of completed job $7, 000

Activity-Based Costing Method § The company must first identify activities in the factory that create costs. § Then a basis or cost driver must be decided upon to allocate each of the activity cost pools. § This approach is best when the company has significant nonvolume-related costs in its plant which are not caused by traditional cost drivers such as labor hours and machine hours.

Budgeted Overhead Application Rates 1. 2. 3. 4. 5. Select one or more cost-allocation bases. Prepare a factory overhead budget. Compute the factory overhead rate. Obtain actual cost-allocation base data. Apply the budgeted overhead to the products or services. 6. Account for any differences between the amount of overhead actually incurred and overhead applied. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 21

Budgeted Overhead Application Rates Overhead rates are budgeted; they are estimates. The budgeted rates are used to apply overhead based on actual events. Budgeted Total budgeted overhead = Factory overhead application Total budgeted rate Amount of cost driver Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 22

Illustration of Overhead Application Enriquez Machine Parts Company selects a single cost-allocation in each department for applying overhead, machine hours in machining and direct-labor in assembly. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 23

Illustration of Overhead Application Total overhead applied to a particular product equals budgeted overhead rates multiplied by actual machine hours (MH) or labor cost (LC) used by that product. Thus, we would apply $44 of overhead to a product that uses 6 MH in machining and incurs direct-labor cost of $40 in assembly. Machining: 6 actual MH X $4 per MH= $24 Assembly: $40 of DL cost X 50% = 20 Total overhead $44 Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 24

Illustration of Overhead Application Suppose that at the end of the year Enriquez had used 70, 000 machine hours in Machining. How much overhead was applied to Machining? Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 25

Illustration of Overhead Application Suppose that at the end of the year Enriquez had incurred $190, 000 in direct labor cost. How much overhead was applied to Assembly? Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 26

Illustration of Overhead Application Total factory overhead applied: Machining: $280, 000 Assembly: 95, 000 Total Factory Overhead Applied $375, 000 The $375, 000 is an estimate of Enriquez’s overhead for the year, and it will become part of the cost of goods sold expense on Enriquez’s income statement when the units produced are subsequently sold. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 27

Learning Objective 2 Choice of Cost-Allocation Bases The accountant’s goal is to find the costallocation base that best links cause and effect. No one cost-allocation base is right for all situations. A separate cost pool should be identified for each cost-allocation base. Pool 1 Base 2 Pool 2 Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 28

Learning Objective 3 Normalized Overhead Rates “Normal” product costs include an average or normalized chunk of overhead. Actual direct material + Actual direct labor + Normal applied overhead = Cost of manufactured product Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 29

Disposing of Underapplied or Overapplied Overhead Recall that Enriquez applied $375, 000 to its products, but. . . it incurred $392, 000 of actual manufacturing overhead during the year. $392, 000 actual overhead – 375, 000 applied overhead $ 17, 000 underapplied overhead The $375, 000 becomes part of Cost of Goods Sold when the product is sold, however. . . Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 30

Disposing of Underapplied or Overapplied Overhead The applied overhead is $17, 000 less than the amount incurred. It is: Overapplied overhead occurs when the amount applied exceeds the amount incurred. A company must report actual costs incurred in its financial statements. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 31

Disposing of Underapplied or Overapplied Overhead Accountants uses two methods for the adjustment: 1) Write-off to cost of goods sold 2) Proration, apportioning over- or underapplied overhead to cost of goods sold, work-in-process inventory, and finished-goods inventory in proportion to the ending balances of each account. Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 32

Immediate Write-Off This method regards the $17, 000 as a reduction in current income and adds it to Cost of Goods Sold. Applied Overhead (Budgeted) Cost of Goods Sold Incurred Overhead (Actual) Copyright © 2014 Pearson Education, Inc. publishing as Prentice Hall 13 - 33

Planning and Overhead Variable Overhead: as efficiently as possible, plan only essential activities Fixed Overhead: as efficiently as possible, plan only essential activities, especially since fixed costs are predetermined well before the budget period begins © 2009 Pearson Prentice Hall. All rights reserved.

Standard Costing Traces direct costs to output by multiplying the standard prices or rate by the standard quantities of inputs allowed for actual outputs produced Allocates overhead costs on the basis of the standard overhead-cost rates time the standard quantities of the allocation bases allowed for the actual outputs produced © 2009 Pearson Prentice Hall. All rights reserved.

A Roadmap: Variable Overhead © 2009 Pearson Prentice Hall. All rights reserved.

A Roadmap: Fixed Overhead © 2009 Pearson Prentice Hall. All rights reserved.

Overhead Variances Overhead is the most difficult cost to manage, and is the least understood Overhead variances involve taking differences between equations as the analysis moves back and forth between actual results and budgeted amounts © 2009 Pearson Prentice Hall. All rights reserved.

Developing Budgeted Variable Overhead Cost Rates Choose the period to be used for the budget Select the cost-allocation bases to use in allocating variable overhead costs to output produced 3. Identify the variable overhead costs associated with each cost-allocation base 4. Compute the rate per unit of each costallocation base used to allocate variable overhead costs to output produced 1. 2. © 2009 Pearson Prentice Hall. All rights reserved.

The Details: Variable OH Variances Variable Overhead Flexible-Budget Variance measures the difference between actual variable overhead costs incurred and flexible-budget variable overhead amounts (c) 2009 Pearson Prentice Hall. All rights reserved.

The Details: Variable OH Variances Variable Overhead Efficiency Variance is the difference between actual quantity of the costallocation base used and budgeted quantity of the cost per unit of the cost-allocation base (c) 2009 Pearson Prentice Hall. All rights reserved.

The Details: Variable OH Variances Variable Overhead Spending Variance is the difference between actual and budgeted variable overhead cost per unit of the cost-allocation base, multiplied by actual quantity of variable overhead cost-allocation based used for actual output (c) 2009 Pearson Prentice Hall. All rights reserved.

Developing Budgeted Fixed Overhead Cost Rates Choose the period to be used for the budget Select the cost-allocation bases to use in allocating fixed overhead costs to output produced 3. Identify the fixed overhead costs associated with each cost-allocation base 4. Compute the rate per unit of each costallocation base used to allocate fixed overhead costs to output produced 1. 2. © 2009 Pearson Prentice Hall. All rights reserved.

The Details: Fixed OH Variances Fixed Overhead Flexible-Budget Variance is the difference between actual fixed overhead costs and fixed overhead costs in the flexible budget This is the same amount for the Fixed Overhead Spending Variance (c) 2009 Pearson Prentice Hall. All rights reserved.

The Details: Fixed OH Variances Production-Volume Variance is the difference between budgeted fixed overhead and fixed overhead allocated on the basis of actual output produced This variance is also known as the Denominator. Level Variance or the Output-Level Overhead Variance (c) 2009 Pearson Prentice Hall. All rights reserved.

Production-Volume Variance Interpretation of this variance is difficult due to the nature of the costs involved and how they are budgeted Fixed costs are by definition somewhat inflexible. While market conditions may cause production to flex up or down, the associated fixed costs remain the same Fixed costs may be set years in advance, and may be difficult to change quickly Contradiction: Despite this, examination of the fixed overhead budget formulae reveals that it is budgeted similar to a variable cost © 2009 Pearson Prentice Hall. All rights reserved.

Variable Overhead Variance Analysis Illustrated © 2009 Pearson Prentice Hall. All rights reserved.

Fixed Overhead Variance Analysis Illustrated © 2009 Pearson Prentice Hall. All rights reserved.

Relationship with cost object • Direct • Indirect Factors influencing classification

Objectives of Allocation* § To obtain a mutually agreeable price § To compute product-line profitability § To predict the economic effects of planning and control § To value inventory § To motivate managers *As identified by the IMA

Overheads/Burden Indirect Material + Indirect Labour + Indirect other expenses= OHs Cannot be conveniently charged to any job, process or cost unit

Types of Departments Producing departments are directly responsible for creating the products or services sold to customers.

Types of Departments Supporting departments provide essential support services for producing departments. Maintenance, engineering, personnel, storage

Departmentalisation For collection, allocation and apportionment of overheads Allocation: charging identifiable cost items to cost centers or cost units Examples: Depreciation of a machine in machining department - machining department Salary of stores clerk - stores department

Examples of Departmentalisation for a Manufacturing Firm Production Departments Assembly: Supervisors’ salaries Small tools Indirect materials Depreciation on machinery Finishing: Sandpaper Depreciation on sanders Support Departments Materials Storeroom: Clerk’s salary Depreciation on forklift Cafeteria: Food Cooks’ salaries Depreciation on stores Maintenance: Janitors’ salaries Cleaning supplies Machine oil and lubricants

Apportionment Common costs (non-allocable) allotted to two or more cost centers or cost units on some rational basis (a matter of judgment)

Sample apportionment OH Item: Rent, rates, heating, repairs, depreciation of building Lighting Power Depreciation, repair, insurance and maintenance of plant Personnel, staff welfare, canteen Carriage inwards Marketing and distribution Delivery expenses Remuneration of works director Basis: Floor Area / number of light points HP of machines Book value or original cost Number of employees Value of material Sales value Weight, volume, miles DLHs/Wages/Number of employees

Criteria for allocation and apportionment • Neutrality: should not distort decision making • Ability to bear: sales value, gross profit, asset value, total costs • Cause and effect relationship: maintenance cost on the basis of hours spent for different cost objects • Benefits received: cost of power plant on the basis of power used by diff. cost objects • Equity/fairness

Apportionment of service center costs • OH allocated or apportioned to production and service departments: primary distribution • Service department costs apportioned to production departments: secondary distribution

Secondary distribution • Direct method • Step-down (sequential) • Reciprocal

Direct Method of Allocation Power Support Departments Grinding Assembly Producing Departments

Direct Method of Allocation Power Support Departments Assembly Producing Departments

Step-down Method of Allocation STEP 1: Rank service departments 2 1 Maintenance Grinding 3 Assembly

Step-down Method of Allocation STEP 2 Power Maintenance Grinding Assembly

Sequential Method of Allocation STEP 2 Maintenance Grinding Assembly

KONSEP DEPARTEMENTALISASI Departementalisasi BOP : membagi pabrik ke dalam segmen-segmen yang disebut departemen, yang menjadi tujuan pembebanan biaya overhead. Tujuan Departementalisasi BOP : 1. 2. Menghasilkan biaya produksi yang lebih baik departemen yang berbeda memiliki tarif overhead yang berbeda, sehingga pesanan yang melewati suatu departemen produksi akan dibebani dengan BOP sesuai dengan tarif departemen yang bersangkutan. Meningkatkan pengendalian BOP setiap manajer departemen bertanggungjawab atas biaya yang terjadi di departemen tersebut.

DEPT. PRODUKSI & DEPT. JASA Klasifikasi Departemen: 1. Departemen Produksi menghasilkan produk dengan mengubah bentuk atau sifat dari bahan baku atau dengan merakit komponen. Contoh : dept. pemotongan, dept. penyerutan, dept. Perakitan. 2. Departemen Jasa memberikan pelayanan yang berkontribusi secara tidak langsung terhadap produksi produk tetapi tidak mengubah bentuk, rakitan, maupun sifat dari bahan baku. Contoh: dept. penyimpanan, dept. pembelian, dept. pemeliharaan.

BIAYA LANGSUNG DEPARTEMENTAL Adalah Biaya Overhead Pabrik yang dapat ditelusuri secara langsung ke departemen tertentu. Umumnya terdiri atas : 1. 2. 3. 4. Biaya supervisi, biaya tenaga kerja tidak langsung dan biaya lembur. Tunjangan-tunjangan tenaga kerja Bahan baku tidak langsung dan perlengkapan pabrik Biaya perbaikan dan pemeliharaan

BIAYA TIDAK LANGSUNG DEPARTEMENTAL Adalah biaya yang memberikan manfaat bagi semua departemen, sehingga biaya tersebut tidak dibebankan langsung ke suatu departemen tertentu tetapi dialokasikan ke semua departemen. Umumnya terdiri dari : 1. 2. 3. 4. 5. 6. 7. 8. Biaya sewa gedung Pajak Properti Biaya penyusutan bangunan Asuransi kebakaran Perbaikan gedung Biaya listrik. Biaya Air Dll.

MENENTUKAN TARIF BOP DEPARTEMENTAL Penggunaan tarif departemental seringkali menghasilkan dasar yang berbeda untuk departemen yang berbeda, contoh : tarif per jam tenaga kerja langsung untuk departemen A, tarif jam mesin untuk departemen B.

Langkah-langkah penetapan tarif BOP Departemental 1. 2. 3. 4. Estimasi total overhead departemental dari departemen produksi dan departemen jasa pada tingkat aktivitas yang diperkirakan. Tentukan jika mungkin sifat tetap dan variabel untuk setiap kategori biaya. Survey pabrik untuk menentukan dasar alokasi & dasar distribusi. Contoh: estimasi konsumsi kwh, jumlah meter persegi, jumlah karyawan di setiap departemen. Estimasi total overhead tidak langsung departemental pada tingkat aktivitas yang dipilih dan alokasikan biaya-biaya tersebut ke departemen. Contoh: biaya utilitas seperti listrik, bahan bakar, air. Distribusikan biaya departemen jasa ke departemen yang memperoleh manfaat dari jasa tersebut.

Dua metode akuntansi untuk biaya utilitas 1. 2. Membebankan semua biaya tenaga dan bahan bakar ke departemen utilitas tersendiri, kemudian mengalokasikannya ke departemen yang menerima manfaatnya. Membebankan departemen-departemen tertentu dengan biaya tenaga dan bahan bakar jika ada meteran terpisah, dan membebankan sisanya ke departemen utilitas tersendiri. Sisa ini kemudian akan dialokasikan ke departemen yang menerima manfaatnya.

Distribusi Biaya Departemen Jasa Distribusi didasarkan pada unit pengukuran umum yang berkorelasi dengan penyebab dari biaya departemen jasa. Contoh: jumlah karyawan, konsumsi kwh, konsumsi tenaga kuda per jam, luas lantai, nilai aset, atau biaya dari bahan baku yang akan diminta. Tiga metode umum distribusi overhead departemen jasa ke departemen yang memperoleh manfaatnya: 1. Metode Langsung (Direct Method) 2. Metode Bertingkat (Step Method)/Sequential Method 3. Metode Simultan (Simultaneous Method)/Metode

Contoh untuk perhitungan ketiga metode Data yang ada pada Nicleby Company: Departemen Biaya Overhead Pabrik Departemen Jasa Departemen Y Departemen Z Jasa sebelum distribusi Dept. Produksi A $ 60. 000 40% 20% Dept. Produksi B $ 80. 000 40% 50% Dept. Jasa Y $ 36. 300 - 30% Dept. Jasa Z $ 20. 000 20% - Total Overhead Pabrik $196. 300 100%

METODE LANGSUNG (DIRECT METHOD) Pada metode langsung: Biaya departemen jasa didistribusikan hanya ke departemen produksi saja. Metode ini mengabaikan dan tidak membebankan biaya apapun ke jasa yang diberikan oleh suatu departemen jasa ke departemen jasa lain. Metode langsung dapat dibenarkan untuk perhitungan biaya produk jika hasil akhirnya tidak jauh berbeda dengan hasil dari metode distribusi lainnya.

Nicleby Company Distribusi Overhead Dept. Jasa Menggunakan Metode Langsung Departemen Produksi Total BOP sebelum distribusi $ 196. 300 A B $ 60. 000 $ 80. 000 18. 150 Departemen Jasa Y Z $ 36. 300 $ 20. 000 Distribusi dari: Dept. Y (40/80 x 36. 300) Dept. Z 5. 714 (20/70 x 20. 000) Total Overhead $ 196. 300 $ 83. 864 (36. 300) (40/80 x 36. 300) 14. 286 (20. 000) (50/70 x 20. 000) $ 112. 436 0 0

METODE BERTINGKAT (STEP METHOD) Pada metode bertingkat: Mendistribusikan biaya dari departemen jasa berdasarkan urutan tertentu yang telah ditentukan sebelumnya. Sekali biaya telah didistribusikan dari suatu departemen jasa, tidak ada biaya departemen jasa lain yang dibebankan kembali ke departemen tersebut dalam langkah berikutnya. Urutan yang berbeda memberikan hasil yang berbeda. Urutan dapat dimulai dari departemen yang paling banyak melayani departemen lain dan paling sedikit menggunakan jasa departemen lain atau dimulai dari departemen jasa yang menyediakan jasa ke departemen jasa lain dengan jumlah biaya

Nicleby Company Distribusi Overhead Dept. Jasa Menggunakan Metode Bertingkat Departemen Produksi Total BOP sebelum distribusi Dept. Jasa $ 196. 300 A B Departemen Jasa Y Z $ 60. 000 $ 80. 000 $ 36. 300 $ 20. 000 14. 520 (36. 300) 7. 260 Distribusi dari: Dept. Y (40/100 x 36. 300) Dept. Z 7. 789 (20/70 x 27. 260) Total Overhead $196. 300 $ 82. 309 (40/100 x 36. 300) (20/100 x 36. 300) 19. 471 (27. 260) (50/70 x 27. 260) $ 113. 991 0 0

METODE SIMULTAN Mempertimbangkan secara lengkap hubungan timbal balik antar semua departemen jasa. Biaya dari departemen jasa didistribusikan secara simultan, pertama-tama dengan menggunakan aljabar untuk menyelesaikan dua persamaan linier dengan dua variabel yang tidak diketahui, tujuannya untuk menentukan berapa besar alokasi terlalu tinggi yang diperlukan dan untuk menentukannya secara simultan bagi kedua departemen jasa.

Nicleby Company Jika : Y = $ 36. 300 + 0, 3 Z Z = $ 20. 000 + 0, 20 Y Substitusi: Y = $ 36. 300 + 0, 3 ($ 20. 000 + 0, 20 Y) Penyelesaian: Y = $ 36. 300 + $ 6. 000 + 0, 06 Y Y = $ 42. 300 + 0, 06 Y 0, 94 Y= $ 42. 300 Y = $ 45. 000 Substitusi: Z = $ 20. 000 + (0, 20 x $ 45. 000) Penyelesaian: Z = $ 20. 000 + $ 9. 000 Z = $ 29. 000

Nicleby Company Distribusi Overhead Dept. Jasa Menggunakan Metode Simultan Departemen Produksi Total BOP sebelum distribusi dept. jasa A $196. 300 $ 60. 000 Departemen Jasa B Y Z $ 80. 000 $ 36. 300 $ 20. 000 18. 000 (45. 000) 9. 000 (40/100 x 45. 000) 5. 800 14. 500 8. 700 (20/100 x 29. 000) (50/100 x 29. 000) (30/100 x 29. 000) $ 112. 500 0 Distribusi Dari: Dept. Y Dept. Z Total Overhead $196. 300 $ 83. 800 (20/100 x 45. 000) (29. 000) 0

Menggunakan Tarif BOP Departemen Setelah biaya departemen jasa didistribusikan, tarif overhead departemen produksi dapat dihitung dengan cara membagi total overhead pabrik final dari setiap departemen produksi dengan dasar alokasi yang dipilih. Pada akhir periode overhead pabrik dibebankan dengan jurnal sbb: Barang Dalam Proses XX Overhead Pabrik dibebankan Dept. A XX Overhead Pabrik dibebankan Dept. B XX Overhead Pabrik dibebankan Dept. C

BIAYA OVERHEAD AKTUAL TERDEPARTEMENTALISASI Overhead Pabrik Aktual diikhtisarkan dalam akun Pengendali Overhead di buku besar. Rinciannya dimasukkan dalam buku pembantu overhead pabrik. Pada akhir periode, biaya overhead aktual dikumpulkan dengan cara yang sama seperti estimasi biaya di awal periode.

LANGKAH-LANGKAH DI AKHIR PERIODE UNTUK OVERHEAD PABRIK AKTUAL TERDEPARTEMENTALISASI 1. Biaya aktual dari overhead langsung departemental di departemen produksi dan departemen jasa, serta overhead tidak langsung departemental diikhtisarkan. 2. Survey kedua untuk tingkat aktual dari dasar alokasi yang dialami selama tahun tersebut. 3. Biaya aktual dari overhead tidak langsung departemental dialokasikan berdasarkan hasil dari survey akhir tahun. 4. Biaya aktual dari departemen jasa didistribusikan ke departemen yang menerima manfaat berdasarkan hasil survey akhir tahun. 5. Overhead pabrik aktual dibandingkan dengan overhead pabrik dibebankan , baik untuk fasilitas tersebut secara keseluruhan maupun untuk setiap departemen produksi. Hitung jumlah overhead pabrik