NAMA No. PESERTA SEKOLAH
: BAYU FITRIANI, S.Pd : 18090285710042 18090285710042 : SMKS KORPRI
A!ABAN TU"AS M4 KB4 # AKUNTANSI MANUFAKTUR
PT. MERDEKA May-18 Perhitungan Unit Ekuivalensi Departemen 1 dengan metde Rata-Rata Tertim!ang A"#RA$ PR%DUK&#
U$#T '#&#K
B$P A!AL MASUK PROSES UMLAH YAN" $I HITUN" PRO$UK YAN" $ITRANSFER B$P AKHIR UMLAH YAN" $I HITUN"
)))
5,000 50,000 55,000 45,000 10,000 55,000
U$#T EKU#(A"E$ )K
45,000 10,000 55,000
45,000 5,000 50,000
Perhitungan )iaya prduksi per satuan Departemen 1 U$&UR )#A*A PR%DUK&#
BIAYA BAHAN BAKU BIAYA TENA"A KERA BIAYA O'ERHEA$ UMLAH YAN" $I HITUN"
)#A*A ME"EKAT PADA )DP PR%DUK&# &EKARA$, R% 400,000 R% 2,900,000 R% &00,000 R% &,700,000 R% 750,000 R% 4,250,000 R% 1,450,000 R% 10,850,000
T%TA" )#A*A
R% R% R% R%
&,&00,000 4,000,000 5,000,000 12,&00,000
PER+#TU$,A$ +AR,A P%K%K PR%DUK&# DEPARTEME$ 1 - RATA-RATA TER#M)AA$,
H3 %oo %od 66 ;3 d<;6= $%<. 2: 45.000 R% 240 HAR"A POKOK PERSEIAAN B$P AKHIR( BIAYA BAHAN BAKU ) *100+ 10.000 UNIT - R%. /0 BIAYA TENA"A KERA ) *50+ 10.000 UNIT - R%. 80 BIAYA O'ERHEA$ PABRIK ) *50+ 10.000 UNIT - R%. 100 UM"A+ PR%DUK&# *A$, D#)E)A$KA$
R% 10,800,000 R% R% R%
/00,000 400,000 500,000 R%
1,500,000
R% 12,&00,000
KETERA$,A$
BBB 80+ , BK 40+
BBB 100+ , BK 50+
)#A*A PER U$#T 55,000 R% /0 50,000 R% 80 50,000 R% 100 R% 240
U$#T EKU#(A"E$
PT. MERDEKA "AP%RA$ )#A*A PR%DUK&# DEPT. 1 May-18 DATA PR%DUK&# Pod d> %o66 ? $>6; d> %o66
>@ %od ;3 do@ Pod 66 ;3 d <;6= $%<. 2 Pod d> %o66 @ >@ %od ;3 d@6; )e!an yang di!e!ankan dalam dept. 1 B @; B <;3 B oC@d % >@ ;3 d;; d> $%<. 1
R% R% R% R%
&,&00,000 4,000,000 5,000,000 12,&00,000
R% R% R%
/00,000 400,000 500,000
Perhitungan +arga Pkk Prduksi
H3 %oo %od 66 ;3 d<;6= $%<. 2: 45.000 R% 240 HAR"A POKOK PERSEIAAN B$P AKHIR( BIAYA BAHAN BAKU ) *100+ 10.000 UNIT - R%. /0 BIAYA TENA"A KERA ) *50+ 10.000 UNIT - R%. 80 BIAYA O'ERHEA$ PABRIK ) *50+ 10.000 UNIT - R%. 100 UMLAH PRO$UKSI YAN" $IBEBANKAN
R% R% R% R%
5,000 50,000 55,000 45,000 10,000 55,000
/0 80 100 240
R% 10,800,000
R% 1,500,000 R% 12,&00,000
PT. MERDEKA May-18 Perhitungan Unit Ekuivalensi Departemen dengan metde Rata-Rata Tertim!ang A"#RA$ PR%DUK&#
U$#T '#&#K
B$P A!AL MASUK PROSES UMLAH YAN" $I HITUN" PRO$UK YAN" $ITRANSFER KR "U$AN" B$P AKHIR UMLAH YAN" $I HITUN"
/,000 45,000 51,000 42,000 9,000 51,000
42,000 4,500 4/,500
42,000 5,400 47,400
ME"EKAT PADA )DP R% 1,950,000
)#A*A PR%DUK&# &EKARA$, R% 10,800,000
T%TA" )#A*A
R% 12,750,000
R% 890,000 R% /,&17,500 R% 720,000 R% 5,/79,000 R% &,5/0,000 R% 22,79/,500
R% 7,207,500 R% /,&99,000 R% 2/,&5/,500
Perhitungan )iaya prduksi per satuan Departemen U$&UR )#A*A PR%DUK&#
H3 %oo ;3 6 d $%<. 1 B ;3 d<>@; d> $%<. 2: BIAYA TENA"A KERA BIAYA O'ERHEA$ UMLAH YAN" $I HITUN"
U$#T EKU#(A"E$ )TK )%P
PER+#TU$,A$ +AR,A P%K%K PR%DUK&# DEPARTEME$ 1 - RATA-RATA TER#M)AA$,
H3 %oo %od 66 ;3 d<;6= "d;3: 42.000 R% 540 HAR"A POKOK PERSEIAAN B$P AKHIR( BIAYA BAHAN BAKU ) 9000 D R%. 250 BIAYA TENA"A KERA ) *50+ 9.000 ;<- R%. 155 BIAYA O'ERHEA$ PABRIK ) */0+ 9.000 ;< - R%. 1&5 UM"A+ PR%DUK&# *A$, D#)E)A$KA$
R% 22,/80,000 R% 2,250,000 R% /97,500 R% 729,000 R% &,/7/,500 R% 2/,&5/,500
KETERA$,A$
BBB 50+ , BK 80+
BTK 50+ , BK /0+
U$#T EKU#(A"E$
51,000 4/,500 47,400
)#A*A PER U$#T R% 250
R% 155 R% 1&5 R% 540
PT. MERDEKA "AP%RA$ )#A*A PR%DUK&# DEPT. May-18 DATA PR%DUK&# Pod d> %o66 ?
/,000
$>6; d> %o66
45,000
>@ %od ;3 do@ Pod 66 ;3 d <;6= $%<. 2
/10
42,000
Pod d> %o66 @
9,000
umlah prduk yang dihasilkan
/10
)e!an yang di!e!ankan dalam dept. 1 H3 %oo ;3 6 d $%<. 1 B ;3 d<>@; d> $%<. 2: BIAYA TENA"A KERA
R% 12,750,000
R%
250
R%
7,207,500
R%
155
BIAYA O'ERHEA$
R%
/,&99,000 R%
UM"A+ *A$, D# +#TU$,
Rp 203/20/
Rp
1&5 /4
Perhitungan +arga Pkk Prduksi +arga pkk prduk selesai yang ditrans6er ke ,udang7 4. Rp /4
Rp 0280
HAR"A POKOK PERSEIAAN B$P AKHIR( BIAYA BAHAN BAKU ) 9000 D R%. 250 BIAYA TENA"A KERA ) *50+ 9.000 ;<- R%. 155
R% R%
BIAYA O'ERHEA$ PABRIK ) */0+ 9.000 ;< - R%. 1&5
R%
2,250,000 /97,500 729,000 Rp 302520/
UM"A+ PR%DUK&# *A$, D#)E)A$KA$
Rp 203/20/
