Job Order Costing Definition

In: Business and Management

Submitted By maxman
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Job-Order Costing
Jenis Sistem Akuntansi Biaya
Job-order biaya adalah salah satu dari banyak sistem penetapan biaya akuntansi yang berbeda.Mencari sistem yang tepat untuk sebuah bisnis adalah kunci untuk pemantauan dan pengendalian biaya.Ada berbagai jenis sistem penetapan biaya manajemen dan biaya yang akuntan mungkin datang.Masing-masing sistem penetapan biaya ini dapat menangani entri tertentu dengan cara yang berbeda. Satu jenis sistem penetapan biaya yang populer di industri tertentu disebut penetapan biaya job-order. Penetapan biaya job-order dapat digunakan dalam beberapa keadaan di mana jenis biaya lainnya seperti penetapan biaya proses atau biaya normal tidak akan efektif.
What Is Job-Order Costing?
Penetapan biaya job-order adalah sistem biaya yang digunakan untuk mengumpulkan biayadengan pekerjaan. Pekerjaan ini juga bisa disebut batch, karena setiap pekerjaan umumnyamerupakan "batch" dari produk serupa. Setiap bets harus individual dalam beberapa cara untuk membuatnya berbeda dari batch lain untuk itu menjadi pekerjaan yang terpisah. Jika batch semuaidentik, jenis lain dari penetapan biaya akan lebih tepat.
The Job-Order Costing Process
. Ketika suatu perusahaan beroperasi dengan menggunakan penetapan biaya job-order, sebuahrangkaian peristiwa tertentu biasanya akan terjadi dengan setiap pekerjaan. Secara umum, prosesadalah sebagai berikut:
• Perintah (atau sales order) yang diterima untuk batch produk
• Sebuah pesanan produksi dikeluarkan dari pesanan penjualan
• Bahan-bahan dan tenaga kerja diperintahkan dan dilacak untuk himpunan produk
• Manufacturing overhead dialokasikan untuk pekerjaan menggunakan tingkatyang telah ditentukan (biasanya per tenaga kerja atau per mesin jam jam)
• Aktual overhead manufaktur tidak akan mempengaruhi kerja-dalam proses-account, melainkan dibebankan pada rekening kontrol
• Tenaga kerja langsung dan…...

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