COST ACCOUNTING METHOD BASED ON RATES ORDER PRINCIPAL

1.be in the Company on the basis of orders, the production activities start after receiving orders from buyers, but also often happens, the company issued a production order for the stock in the warehouse.
Terms of use  Method Main Price Order:

2.Individual orders, employment, or product identity can be clearly separated and need to be determining the basic price of individual orders.

3.Cost of production must be separated into two groups, namely: direct costs (BBB & BTKL) and no direct costs (other than the BBB & BTKL).

4. BTKL BBB and charged / calculated directly to order ybs., While the BOP to be the order on the basis of the rates determined in advance.

5.basic price of each order is determined at the time the order is complete.

6.basic price per unit is calculated with the product number of ways to share the cost of production in order to be charged with a certain number of products in order ybs.

7. To collect production cost of each order to use the Card Rates Main (Job Cost Sheet), which is an account / account book for the adjuvant control stuf In Process.



Collection Method in the Production Cost Main Price Order

Cost of Raw Material recording (BBB)

Divided by two procedures, yi:

8.Procedures recording the purchase of raw materials, the journal is:

Raw Material supplies xxx
Trade debt / Cash xxx

9.Procedure recording usage of raw materials, using the method of mutation stock (perpetual). In each of the raw materials which must be the order of need. Jurnalnya:

In the goods-Cost Raw Material xxx
Raw Material supplies xxx