COST ACCOUNTING

BAROKAH TOFU FACTORY

Prepared To Complete The Assignment Of The Cost Accounting Course

Lecture : Dr. Judith Tagal Gallena Sinaga MBA

Discussed By Group 4 :
Chelsea Aprillia
Deby Betris
Gina Sonya
Melky Tsay
Mila Rosita
Mei Elda
Sebastian S

STUDY PROGRAM S1 ACCOUNTING / MANAGEMENT

FACULTY OF ECONOMICS
ADVENT INDONESIA UNIVERSITY
BANDUNG
2023
 CONTENT
TITLE………………………………………………………………….………….1
CONTENT………………………………………………………………………..2
ABSTRACT………………………………………………………………………3
BAB 1 PROFILE…………………………………………………………………4
1.1 Number Of Employee………………………………………………………5
1.2 Structure Departement…………………………………………………….5
BAB II PRODUCTION…………………………………………………………7
2.1 Material…………………………………………………………………….7
2.2 Labor……………………………………………………………….………9
2.3 Factory Over Head………………………………………………………..10
BAB III PROCESS……………………………………………………………..11
BAB IV COST SHEET…………………………………………………………12
BAB V ADVANTAGES AND DISADVANTAGE………………………….…14
BAB VII ADVERTISMENT …………………………………………………..15
5.1 Specification Product……………………………………………………..16
REFERENCE…………………………………………………………………...17

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 ABSTRACT

In this major, we have a task to do there are we have to find and research some job
order costing from an industry that we choose with our team. Our team choose a
factory as our research, in this case, we chose the food industry as our topic. The
factory's name is Barokah Tofu.We have to search job order costing of this factory
and also the process so we can know how tofu is made. From the observation at
that factory and do an interview with some employees and also the manager of
that factory .

We can find all we want to know how much they get the advantage per day and
how that factory can survive and run in this technological and modern era.

Keywords : Job Order Costing, Factory, Tofu

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 BAB I

PROFILE

The name of the factory we observation are PT. Tahu Barokah. This factory is
established since 2003 until now. The factory is located on Cigugur Girang Stress,
sub district parongpong, district bandung barat. The product they are sale are
mostly tofu. There are yellow tofu, white tofu, sirih tofu, etc.

Tahu Barokah is indeed a famous culinary business in the Parongpong area,

West Java, Indonesia. This establishment is renowned for its delicious fried tofu
and has become a favorite among many. Tahu Barokah Parongpong has become
an icon of culinary excellence in the region. Both tourists and locals purposely
visit Parongpong to savor the fried tofu produced by this establishment. The
crispy exterior and soft, flavorful interior of their fried tofu have made it highly
sought after. This fried tofu business has been operating in Parongpong for many
years. However, detailed information regarding its establishment and development
may only be obtained through local stories and experiences. Despite the lack of
specific historical information, Tahu Barokah Parongpong continues to be a

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well-known culinary destination in the area. When visiting Parongpong, one can
enjoy the delicious fried tofu and experience its unique flavors firsthand.

1.1 Number Of Employee

In this company there are 10 employee. They were devided into several
departments, and in this factory there are devided into 4 department there. From
the chart above the owner was Sir Giri Wahyudi and the manager of the factory
was Sir Cecep.

1.2 Structure Department

There structure of this factory are :
( Picture 1.2. Structure organization)

Picture 1.2. Structure Organization 1

The first department is Milling Department, the ground soybeans that have been
through the soaking process and the workers in this department there are 2 people.
The next the tofu forming department, on duty after finishing with the first
department, will continue with printing and forming the tofu into a predetermined
shape. Proceed to the next department, namely the coloring department, after the

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tofu is shaped it is then dyed with natural dyes according to what has been
provided and specified. The last department is the marketing department, in this
department, they are tasked with selling and marketing barokah tofu and also
distributing tofu to surrounding markets, and also promoting barokah tofu to
people.

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 BAB II

PRODUCTION

2.1 MATERIAL

A raw material, also known as a feedstock, unprocessed material, or

primary commodity, is a basic material that is used to produce goods, finished
products, energy, or intermediate materials that are feedstock for future finished
products.(team, n.d.)

For this factory there are some raw material they needs, there are :

Soy Bean 7.500 Kg/month (7.500kg x 8.000 = Rp. 60.000.000)

Salt ( 90 Kg/month x 28.000 = Rp. 2.520.000 )

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 Turmeric (45 Kg/month x 5.000 = Rp. 225.000)

Milk ( 600 Ltr/month x 6.000 = Rp. 3.600.000 )

Vinegar ( 90 btl (150ml) x 5.000 = Rp. 450.000)

Grand total capital ( Material ) per Month : Rp 66.795.000

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2.2 LABOR

Direct labor includes the cost of regular working hours, as well as the overtime hours
worked. It also includes related payroll taxes and expenses such as social security,
Medicare, unemployment tax, and worker’s employment insurance. When calculating
direct labor cost, the company must include every cost item incurred in keeping and
hiring employees.(Direct Labor, n.d.). In addition to what the company pays the
employees, it must consider costs to retain employees, such as payroll tax contributions,
insurance premiums, and benefits costs. Most companies establish a standard rate per
hour that gives an estimate of what they expect to be the direct labor cost in normal
conditions. Organizations within manufacturing companies are divided into three main
functions: production, marketing and administration. Total of employee in this factory is
10 person.

2.3 FACTORY OVERHEAD

Overhead refers to the costs of running a business that are not directly
related to producing a good or service. These costs can be fixed, such as rent, or
variable, such as transport costs. They can also be semi-variable, such as
utilities. (Overhead,n.d.)

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 BAB III

PROCESS

The ingredients for making tofu are few. They include the milk of soybeans,
water, and coagulating agents. To make tofu there are :

1. The first step in making tofu is soaking the soybeans and extracting the
milk. A coagulant is added to curd the milk. Traditionally the coagulant
used is nigari, which is a sea water precipitate rich in minerals such as
magnesium and calcium chlorides. But modern manufacturers use either
calcium sulfate or magnesium chloride. The soya curds are then processed
into tofu in the desired form, primarily in custard-like blocks. A variety of
textures may be produced, depending on the water content. Tofu comes in
soft, firm, and extra-fimn, as well as silken or in liquid form.

2. Soaking the beans

Dried beans, soaked in water for 12 to 14 hours. The beans soften as they
absorb the water and double in size.
3. Processing the soybeans
After soaking, the beans are mashed with special Japanese stone
grinders or other pureeing machines and mixed with water into a slurry.
The slurry is boiled to neutralize an enzyme that hinders digestion.

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 The soy milk is extracted with a roller press, separating it from the
pulp, which consists of the hull and fiber. This process may take about two
hours to complete. The remaining pulp can be used to feed live-stock.
4. Solidifying the soy milk
Once the whey is extracted, the soybean juice is pumped into
curding vats. A coagulating agent is mixed in, such as calcium sulfate,
magnesium chloride, or nigari. The coagulant alters the pH and curds the
milk much like the process for making cottage cheese. This step takes
about 20 minutes.
5. Coloring the tofu

pound the turmeric and squeeze it to release the juice, then mix it
with the tofu mixture to make the tofu have a color.

6. Pressing the tofu

Traditionally the curds are pressed with hand-turned screw presses or
simple lever presses. The tofu may be pressed in cheesecloth-lined boxes.
Modern systems use centrifuges or hydraulic presses. The whey drains off,
leaving soft blocks of pressed curds. Tofu can be produced in a variety of
textures, from a dense cheese-like texture to a softer or liquid form.
7. Cutting the tofu

Automated cutters slice the cake tofu into one-pound (.45 kg) blocks.
The tofu blocks are washed in vats of water where they firm up and are
stored until they are ready to be processed further. (How Tofu Is Made -
Manufacture, Making, History, Used, Processing, Parts, Product,
Industry, History, n.d.)

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 BAB IV

COST SHEET
MATERIAL QUANTITY COST Total Materials/MONTH
RP.
SOY BEAN 7.500 KG 8.000 RP. 60.000.000
RP
SALT 90 KG 28.000 RP 2.520.000
RP
TURMERIC 45 KG 5.000 RP 225.000
Rp
MILK 600 Liter 6.000 Rp 3.600.000
Rp
vinegar 90 bottle 5.000 Rp 450.000
Grand total cost materials Rp 66.795.000

Total salary / month for 10

Labor Amount Cost
labor
Rp.
Milling 2 person Rp. 3.600.000
60.000
Rp.
Forming 3 person Rp. 5.400.000
60.000
Rp.
Coloring 2 person Rp. 3.600.000
60.000
Rp.
Marketing 3 person Rp. 5.400.000
60.000
Rp.100.
head of production 1 person Rp. 3000.000
000
Grand Total of cost labor Rp. 21.000.000

overhead COST

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machinery service Rp300.000
electricity Rp750.000
water Rp250.000
gas Rp872.000
Grand total of cost overhead Rp2,172.000

the amount of revenue that can be earned in 1 month

selling
type tofu amount price total
tofu original 6.000 packs 10.000 60.000.000
tofu milk 5.500 packs 11.000 60.500.000
sirih tofu 500 packs 6.000 3.000.000
grand total Rp. 123.500.000

profit after deducting materials, salaries and overhead

Total revenue per month Rp. 123.500.000
less cost capital Rp. 66.795.000
less cost labor Rp. 21.000.000
less cost overhead Rp. 2.172.000
income Rp. 33.533.000

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 BAB V

ADVANTAGES AND DISADVANTAGE

1.1 ADVANTAGES

This factory is already known for the quality of the product they produce
as well as for the people around the factory well. Because of this, this factory is
still open today, because the quality of the tofu is always maintained the same, so
many customers repeat orders and even become regular customers of this tofu
factory.

1.2 DISADVANTAGE

This factory use marketing techniques in traditional ways, so many

young people doesn’t know their product. Because many of the factory's
employees are old enough, their ideas can compete with their competitors who
may have creative teams who are still young and have lots of creative ideas
coming out.

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 BAB VI

ADVERTISMENT

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7.1 Specification Product

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In this factory they are focused on food product especially tofu. They have 3
different kind of tofu, there are yellow tofu, white tofu, and sirih tofu. The most
popular of their product are the yellow tofu. Basically tofu is made from soybean
and it’s a common food for Indonesian food. Many traditional Indonesian food is
made from tofu. Tofu is a traditional product made mainly from soybeans, which
has become globally popular because of its inclusion in vegetarian, vegan, and
hypocaloric diets.

REFERENCE

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Direct Labor. (n.d.). Corporate Finance Institute. Retrieved November 9, 2023,

from

https://corporatefinanceinstitute.com/resources/accounting/direct-labor/

How tofu is made—Manufacture, making, history, used, processing, parts,

product, industry, History. (n.d.). Retrieved November 9, 2023, from

http://www.madehow.com/Volume-2/Tofu.html

Overhead: What It Means in Business, Major Types, and Examples. (n.d.).

Investopedia. Retrieved November 9, 2023, from

https://www.investopedia.com/terms/o/overhead.asp

team, C. (n.d.). What is Raw Material? Definition, Formla, Types, Importance |

Orderhive. Cin7. Retrieved November 9, 2023, from

https://www.cin7.com/industry-terms/raw-materials/

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