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  • Akbi Bab 7 (Metode)

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    KB 'Aisyiyah Qurrota Ayun
    8 views2 pages
    The document shows three different methods - a, b, and c - for allocating overhead costs across departments. Method a allocates 100% of department J1's overhead to itself and splits department J2's overhead between itself and department P1. Method b splits department J1's overhead between itself, J2, and P1, then allocates J2's remaining overhead. Method c operates the same as b but processes departments in reverse order of J2 then J1.

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    Akuntansi biaya bab 7

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    The document shows three different methods - a, b, and c - for allocating overhead costs across departments. Method a allocates 100% of department J1's overhead to itself and splits department J2's overhead between itself and department P1. Method b splits department J1's overhead between itself, J2, and P1, then allocates J2's remaining overhead. Method c operates the same as b but processes departments in reverse order of J2 then J1.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    8 views2 pages

    Akbi Bab 7 (Metode)

    Uploaded by

    KB 'Aisyiyah Qurrota Ayun
    The document shows three different methods - a, b, and c - for allocating overhead costs across departments. Method a allocates 100% of department J1's overhead to itself and splits department J2's overhead between itself and department P1. Method b splits department J1's overhead between itself, J2, and P1, then allocates J2's remaining overhead. Method c operates the same as b but processes departments in reverse order of J2 then J1.

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    © All Rights Reserved
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    of 2

    Departemen Jasa Departemen Produksi

    J1 J2 P1
    Biaya lngsng Dept IDR 10,000,000.00 IDR 20,000,000.00 IDR 40,000,000.00
    Alokasi J1:
    Proporsi -100% 40%
    Alokasi IDR 10,000,000 IDR 4,000,000
    Alokasi J2:
    Proporsi -100% 0.3333333333
    Alokasi IDR 20,000,000 IDR 6,666,667
    BOP setelah alokasi 0 IDR - IDR 50,666,667

    Metode Step Down (b)


    Departemen Jasa Departemen Produksi
    J1 J2 P1
    Biaya lngsng Dept IDR 10,000,000.00 IDR 20,000,000.00 IDR 40,000,000.00
    Alokasi J1:
    Proporsi 100% 50% 20%
    Alokasi IDR 10,000,000 IDR 5,000,000 IDR 2,000,000
    Setelah alokasi (BOP) 0 IDR 25,000,000.00 IDR 42,000,000.00
    Alokasi J2:
    Proporsi -100% 33%
    Alokasi IDR 25,000,000.00 IDR 8,333,333
    BOP setelah alokasi 0 IDR - IDR 50,333,333

    Metode Step Down ©


    Departemen Jasa Departemen Produksi
    J2 J1 P1
    Biaya lngsng Dept IDR 20,000,000.00 IDR 10,000,000.00 IDR 40,000,000.00
    Alokasi J1:
    Proporsi -100% 40% 20%
    Alokasi IDR 20,000,000.00 IDR 8,000,000 IDR 4,000,000
    Setelah alokasi (BOP) 0 IDR 18,000,000.00 IDR 44,000,000.00
    Alokasi J2:
    Proporsi -100% 40%
    Alokasi IDR 18,000,000.00 IDR 7,200,000
    BOP setelah alokasi 0 IDR - IDR 51,200,000
    Departemen Produksi
    P2 BOPs Dept J1 4000000
    IDR 60,000,000.00 BOPs Dept

    60%
    IDR 6,000,000

    0.6666666667
    IDR 13,333,333
    IDR 79,333,333

    Departemen Produksi BOPs Dept J2 IDR 5,000,000


    P2 BOPs Dept P1 IDR 2,000,000
    IDR 60,000,000.00 BOPs Dept P2 IDR 3,000,000
    BOPs Dept J1 IDR 10,000,000
    30%
    IDR 3,000,000 BOPs Dept P1 IDR 8,333,333
    IDR 63,000,000.00 BOPs Dept P2 IDR 16,666,667
    BOPs Dept J2 IDR 25,000,000
    67%
    IDR 16,666,667
    IDR 79,666,667

    Departemen Produksi
    P2
    IDR 60,000,000.00

    40%
    IDR 8,000,000
    IDR 68,000,000.00

    60%
    IDR 10,800,000
    IDR 78,800,000

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