Akuntansi Biaya Bab 7 (sebagian): Biaya Kualitas dan Akuntansi Produksi Hilang pada JOB ORDER

Introduction

This tutorial focuses on understanding the concepts of quality costs and lost production accounting in job order costing, as discussed in Bab 7 of the Cost Accounting course. It is particularly relevant for students of the Diploma III Tax program at Politeknik Keuangan Negara STAN. This guide will provide a structured approach to grasping these key accounting principles effectively.

Step 1: Understand Quality Costs

Quality costs are expenses incurred to ensure products meet quality standards. They can be categorized into four main types:

• Prevention Costs

  • Costs associated with activities designed to prevent defects.
  • Examples: Training, quality improvement programs.

• Appraisal Costs

  • Costs related to measuring and monitoring activities to ensure quality.
  • Examples: Inspection and testing of materials.

• Internal Failure Costs

  • Costs of defects found before products are delivered to customers.
  • Examples: Scrap, rework, and re-inspection costs.

• External Failure Costs

  • Costs when defects are found after products reach customers.
  • Examples: Returns, warranty claims, and lost sales.

Practical Tip

Focus on prevention and appraisal costs to minimize internal and external failure costs, ultimately saving money and enhancing customer satisfaction.

Step 2: Explore Lost Production Accounting

Lost production refers to the costs associated with production that did not occur due to various inefficiencies or failures. To account for lost production, consider the following factors:

• Identifying Causes of Lost Production

  • Equipment breakdowns.
  • Labor shortages.
  • Supply chain disruptions.

• Calculating Lost Production Costs

  • Determine the standard cost of production.
  • Estimate the quantity of lost production.
  • Apply the formula:

    Lost Production Cost = Standard Cost per Unit x Number of Units Not Produced
    

Common Pitfall

Neglecting to analyze the causes of lost production can lead to recurring issues. Regularly review production processes to identify and address these root causes.

Step 3: Integrate Quality Costs with Job Order Costing

Job order costing involves tracking costs for specific jobs or orders. Integrating quality costs into this system can enhance decision-making:

• Allocate Quality Costs to Job Orders

  • Assign prevention and appraisal costs directly to specific job orders.
  • Use a job order cost sheet to record all associated costs.

• Monitor and Analyze Costs

  • Regularly review the quality costs associated with each job.
  • Adjust processes to improve efficiency and reduce internal and external failure costs.

Real-World Application

In practice, companies can use this integrated approach to identify which job orders are more cost-effective and where improvements in quality can lead to reduced costs and increased profits.

Conclusion

Understanding quality costs and lost production accounting is essential for effective job order costing. By categorizing quality costs, calculating lost production, and integrating these elements into job order systems, students can better grasp the complexities of cost accounting. As a next step, consider reviewing real-world case studies that illustrate the impact of quality costs on business success.