ARTIKEL AKUNTANSI BIAYA STANDAR

This artikel discusses the Cost Accounting Standards (Akuntansi Biaya Standar)
Standard cost accounting is divided into two;

1. Single method (single plan)
2. Dual method (partial plan)

Difference between the two lies in the presentation time information about the deviation between the standard costs with actual costs to management.

METHOD OF MULTIPLE (Partial PLAN)
Characteristics;

  • BDP account debited with actual costs and credited with the standard cost. BB Inventories are recorded at cost and behold, while finished products inventories are recorded for the standard basic price.
  • Difference in cost is calculated at the end of each accounting period.
  • Difference in total cost is the difference between standard costs and actual costs.

Standard Cost Flow;
1. Recording BBB
BDP – BBB xxx
Inventories BB xxx

2. Recording BTKL
BDP – BTKL xxx
Salaries and Wages xxx

3. Recording BOP – Method 1
Indeed BOP xxx
Various accounts credited xxx
BDP – BOP xxx
Indeed BOP xxx

Recording BOP – Method 2
Indeed BOP xxx
Various accounts credited xxx
BDP – BOP xxx
BOP is charged xxx
BOP is charged xxx
Indeed BOP xxx

4. HP product listing
Inventories of finished products xxx
BDP – BBB xxx
BDP – BTK xxx
BDP – BOP xxx

5. Recording of HP products in the process
Product inventories in the process of xxx
BDP – BBB xxx
BDP – BTK xxx
BDP – BOP xxx

6. Recording of HP products that are sold
Cost of goods sold xxx
Inventories of finished products xxx

7. Recording of the difference in cost
Difference BB
BB price difference xxx
difference in the quantity of BB xxx
BDP – BBB xxx
Difference BTKL
Difference in Efficiency wages xxx
Difference in wage rates xxx
BDP – BTK xxx
Difference BOP
Adjusting methods used.

METHOD SINGLE (SINGLE PLAN)

1. Recording Fees-Difference Raw Materials Price BB BB recorded when purchased
Inventories BB xxx
Xxx payable
The excess purchase price BB XXX
BDP – BBB xxx
Difference in the use of BB xxx
Inventories BB xxx

2. Recording Fees-Difference Raw Materials Price BB BB recorded when used
Inventories BB xxx
Xxx payable
BDP – BBB xxx
Difference in quantity BB xxx
Inventories BB xxx
BB price difference used xxx

3. Recording Fees-Difference Raw Materials Price BB BB recorded when purchased and used
Inventories BB xxx
Accounts Payable xxx
Purchase Price Difference BB xxx

BDP – BBB xxx
Usage Difference BB xxx
Inventories BB xxx

Purchase Price Difference BB xxx
Price Difference Purchased BB xxx

4. Recording of Direct Labor Cost
Salaries and Wages xxx
Salaries and wages Debt xxx
BDP – BTK xxx
Difference in efficiency wage xxx
Salaries and wages xxx
Difference in wage rates xxx

5. Recording Factory Overhead – Difference Method 2
BDP – BOP xxx
BOP is charged xxx

Indeed BOP xxx
Various accounts credited xxx

BOP is charged xxx
Indeed BOP xxx

Difference of control xxx
Difference in Volume xxx
Indeed BOP xxx

6. Difference
BDP BOP
Difference efficiency
BOP is charged
BOP real
Various accounts credited
BOP is charged
BOP real
The excess expenditure
The excess capacity
BOP Lo

7. Finished products and BDP End
Inventories Finished products
BBB BDP
BDP BTK
BDP BOP
Stock BDP
BBB BDP
BDP BTK
BDP BOP

8. HPP and Sales
Cost of goods sold
Inventories of finished products
Cash / Receivables
Sales

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