7/25/2019 Factory Overhead Cost -2
1/15
Padlah Riyadi, SE, Ak, CA.
DEPARTMENTALIZATION:FACTORY OVERHEAD COST
7/25/2019 Factory Overhead Cost -2
2/15
Departementalisasi:
Depa!e"e# Pe#d$k$#% &Pelaya#a#' ("e")eika# pelaya#a#*+aa y% "e")a#!$depa!e"e# i#!e#al lai# di dl" pe$ahaa#
Depa!e"e# Opeai &P-d$ki' ( eaala#%$#% "e#a")ah #ilai pada e)$ahp-d$k a!a$ +aa
7/25/2019 Factory Overhead Cost -2
3/15
/iaya Depa!e"e#:/iaya La#%$#% depa!e"e# adalah )iaya
ya#% dapa! di!el$$i la#%$#% kedepa!e"e# ya#% )ea#%k$!a#.
/iaya Tidak La#%$#% Depa!e"e# adalah)iaya ya#% !idak dapa! di!el$$i la#%$#%pada depa!e"e#
7/25/2019 Factory Overhead Cost -2
4/15
Metode untuk Mengalokasikan
Biaya Departemen Pendukung
Me!-de Taip T$#%%al
Me!-de Taip 0a#da
7/25/2019 Factory Overhead Cost -2
5/15
Me!-de Tai12T$#%%al ( "e#%al-kaika# )iayadi "ai#%2"ai#% kel-"p-k )iaya
&depa!e"e# pelaya#a#' ke -)+ek )iaya&depa!e"e# p-d$ki' d%# "e"akai !ai1 y%a"a pe $#i! daa al-kai )iaya
Dl" "e!-de i#i, !idak di)edaka# a#!aa )iaya!e!ap d%# )iaya 3aia)el
7/25/2019 Factory Overhead Cost -2
6/15
Me!-de Tai120a#da ( "e"iahka# )iaya2)iayadi dl" "ai#%2"ai#% kel-"p-k )iaya "e#+adi
d$a e%"e#: kel-"p-k )iaya 3aia)el da#kel-"p-k )iaya !e!ap.
Se!iap kel-"p-k )iaya "e"akai daa al-kai)iaya y% )e)eda
7/25/2019 Factory Overhead Cost -2
7/15
Kelebihan/kekuranganMetode AlokasiMe!-de !ai1 !$#%%al i!$ "$dah di!eapka#,
!e!api "e"pelak$ka# )iaya !e!ap epe!i"e"pelak$ka# )iaya 3aia)el
Me!-de !ai1 %a#da le)ih eali!i dl""e"pelak$ka# )iaya !e!ap da# )iaya3aia)el, !e!api i"ple"e#!ai#ya le)ih $li!
7/25/2019 Factory Overhead Cost -2
8/15
Metode Alokasi BiayaPendukung pada Departemen
Produksi4. La#%$#%5. /e!ahap
6. Reip-kal
7/25/2019 Factory Overhead Cost -2
9/15
Metode Langsung
Me#%al-kaika# )iaya pe#d$k$#% ha#ya padaDepa!e"e# Opeai &p-d$ki'
Tidak ada i#!eaki a#!aa Depa!e"e#Pe#d$k$#% e)el$" al-kai
7/25/2019 Factory Overhead Cost -2
10/15
Metode Langsung
7/25/2019 Factory Overhead Cost -2
11/15
Metode BertahapMe#%al-kaika# )iaya pe#d$k$#% ke
depa!e"e# pe#d$k$#% y% lai# da# padadepa!e"e# -peai y% "e"akai e)a%ia#
+aa y% di)eika# di a#!aa e"$a
depa!e"e# pe#d$k$#%I#!eaki a!$ aah a#!aa Depa!e"e#
Pe#d$k$#% e)el$" !e+adi#ya al-kai
7/25/2019 Factory Overhead Cost -2
12/15
Metode Bertahap
7/25/2019 Factory Overhead Cost -2
13/15
Metode ResiprokalMe#%al-kaika# )iaya depa!e"e#
pe#d$k$#% ke depa!e"e# -peai d%#"e#%ak$i epe#$h#ya +aa y% di)eika# dia#!aa e"$a depa!e"e# pe#d$k$#%
I#!eaki d$a aah epe#$h#ya a#!aaDepa!e"e# Pe#d$k$#% e)el$" !e+adi#yaal-kai
7/25/2019 Factory Overhead Cost -2
14/15
Metode Resiprokal
7/25/2019 Factory Overhead Cost -2
15/15
Pemilihan MetodeMe!-de Reip-kal adalah y% pali#% !eli!iMe!-de La#%$#% da# )e!ahap %a"pa#%
dihi!$#% da# dipaha"i
Me!-de La#%$#% le)ih )a#yak di%$#aka#