Recording Direct Labor Costs (BTKL)

- Required collecting two types of working hours, yi:
- total working hours during a certain period of work.
- Working hours used for each of the order.

- The company must carry the card present masing2 employees, to collect information of working hours over a period of total employment, the wages for the list. In addition, the company must record the use of working hours for employees working on masing2 order. (Masing2 employee cards made Hours / Job Time Ticket)

- Journal for the distribution of wages:

In the goods-Labor Costs Jump xxx
Salaries and Wages xxx



Recording Factory Overhead Costs (BOP)

- BOP into the bbrp, yi:
- Cost of Materials Helpers
- Cost of repair and maintenance, as the supply of spareparts supply and factory supplies
- Cost of labor is not directly
- Costs incurred as a result of the assessment of the fixed assets (example: the cost of depreciation of fixed assets)
- Costs incurred as a result over time (example: terpakainya insurance paid in advance)
- factory overhead costs that directly require cash expenditures (eg cost mesain repair factory, the cost of electricity)

- BOP method in the order price must be subject to any order based on the rates specified in advance.

- BOP rate determined at the beginning of the year / period with the following:

Rates BOP = BOP estimated amount during the period 1
* Number of elementary imposition

BOP basic assessment:
- Unit products
- Cost of Raw Material
- Labor Costs Jump
- Direct Labor Hours
- Time Machine

Collection Method in the Production Cost Price Main Process

- Cost of Materials

Recording in the Raw Material Department A:

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

The recording material on the Helpers of Production:

In the goods-Cost Materials Department Helper A xxx
In the goods-Cost Materials Department Helper B xxx
In the goods-Cost Materials Department Helper C xxx
Stock Material Penolong xxx


-Cost of Labor (Jump Jump & No):

Recording the cost of labor (directly & indirectly) in the Ministry of Production:

In the goods-Cost Labor Department A xxx
In the goods-Cost Labor Department B xxx
In the goods-Cost Labor Department C xxx
Salaries and Wages xxx

-Factory Overhead Costs

-BOP on Price Main process method is the cost of production than the cost of raw materials, auxiliary materials costs and labor costs, either directly or indirectly that occur in the production department.
-BOP can be charged to products based on rates and can also be charged on the basis of BOP is indeed occurring in one period.
-BOP burden to the product can indeed be done if:
-Production relatively stable from period to period
-BOP, especially the fixed, is not a part of means compared with the amount of all costs of production
-produced only one kind of product.
-Pencatatan different types of BOP at the Ministry of Production:

In the goods-xxx Factory Overhead Costs
Stock Spareparts xxx
Stock Material others xxx
Insurance Paid in Front xxx