Job - Order Costing dan Proses Costing dan Perbedaanya

Membedakan Antara Process Costing Dan Job Order Costing Dan Melakukan Identifikasi Jenis Usaha Yang Menggunakan Masing Masing Metode Biaya

jenis product costing system

1. Proses Costing
2. Job - Order Costing

Process Costing

• Perusahaan membuat sebuah produk dengan jumlah yang besar
• Satu unit produk tidak dapat dibedakan dari unit produk lain
• Sifat identik dari setiap unit produk memungkinkan menempatkan biaya rata-rata yang per unit sama 

Contoh perusahaan dengan jenis process costing 

• tjiwi kimia
• coca cola
• teh botol sosro

Job order costing

• Banyak jenis produk berbeda yang diproduksi pada setiap periode
• Produk dibuat sesuai dengan pesanan tertentu
• Sifat unik dari setiap pesanan membutuhkan pelacakan atau pengalokasikan biaya untuk setiap pekerjaan, sehingga harus membuat catatan biaya untuk setiap pekerjaan 

Contoh perusahaan dengan jenis job order costing 

• air bus
• the walt diney company
• wakita

Perbedaan antara process & job order costing

Mengidentifikasi dokumen yang digunakan dalam job order costing system 

INDIRECT MANUFACTURING COSTS

The job cost sheet

the job cost sheet is used by the accounting department to track the direct and indirect costs

Associated with a given job. A job number uniquely identifies each job. Direct material, direct labor and manufacturing overhead costs are accumulated for each job. The job cost sheet is a subsidiary ledger to the work in process account.

we will look at a job cost sheet used by a hypothetical company called pearco. The company has a job that calls for the construction of wooden cargo crates. You can see the separate sections for direct materials, direct labor, and manufacturing overhead. In addition, we have a section to summarize total costs of the job

Measuring Direct Materials Cost

once a sales order has been received and a production order issued, the production department prepares a materials requisition form to specify the type, quantity, and total cost of materials. 

once the materials have been issued by the store room, they are charged to the job cost sheet for job number 2b47. The accounting department records the total direct cost, $660, on the appropriate job cost sheet. Notice, the material requisition number, 14873, is included on the job cost sheet to provide easy access to the source document. We have a proper reference for the requisition number and the total amount. If we need to look at the Details of the $660 cost, we can ask to see materials requisition form 14873

workers use time tickets to record the amount of time that they spent on each job. Here is the time ticket for an employee who worked eight hours on job 2b47. The employee’s hourly pay rate is $9, so the total labor cost charged to the job will be $45. The time ticket, number 843, serves as the major source document for labor costs charged to this job.

Let’s look at the labor posting to the job cost sheet