JOB ORDER COSTING

Process costing:
-produksi asal
-single product
-karakteristik sama
-cost per unit = jumlah harga
Jumlah unit

Contoh: Perusahaan kertas, Coca-Cola


Job Order Costing:
-different product
-dibuat berdasarkan pesanan
-alokasi biaya berdasarkan job

Contoh: Boeing, Walt Disney


Comparing job order & process costing

Number of job worked
Job Order:Many Process:Single product

Cost accumulated by
Job Order:Job Process:Department

Average cost computed by
Job Order:job Process:department


The predetermined overhead rate (POHR)
Used to be apply overhead to jobs is determined before the period

POHR= estimated total manufacturing overhead cost for the coming period
Estimated total units in the allocation base for the coming period

Overhead applied= POHR x actual activity

Contoh :

POHR=$10000
2500 direct labour hours

= $4 / direct labour hour