(4)ANALISIS SELISIH BOP PER DEPARTEMEN

(4)ANALISIS SELISIH BOP PER DEPARTEMEN - ANALISIS SELISIH...

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ANALISIS SELISIH BOP PER DEPARTEMEN Langkah2 yg ditempuh selama periode berjalan : 1. Mengumpulkan BOP sesungguhnya dlm masing2 Dept. 2. Mengumpulkan data sesungghnya yg berhubungan dgn alokasi dan distribusi. 3. Mengalokasikan BOP sesungguhnya dept pembantu dgn menggunakan dasar alokasi. 4. Membandingkan BOP sesungguhnya dept produksi dgn BOP yg dibebankan pd produk berdasarkan tarif. 5. Menganilisis selisih BOP per Dept. Contoh : BOP Sesungguhnya per Departemen PT ……… BOP Sesungguhnya per Dept th (dlm Rp 000) Dept Produksi Dept Pembantu Jenis Biaya T/V Jumlah A B X Y Z BOP Langsung Dept : BBP V 1.430 560 600 50 80 30 B Bhn Bakar V 1.120 - - - 1.120 - BTK Tak Langsung T 1.500 500 550 200 150 100 V 490 270 220 - - - B Kesjh Karyawan T 655 250 300 50 30 25 B Rep & Pemel Mesin T 1.030 300 375 225 75 55 V 364 120 100 75 39 30 Jumlah BOP Ls Dept T 3.185 1.150 1.225 475 255 180 V 3.404 1.050 920 135 1.239 60 BOP Tak langsung Dept * : B Depresiasi Gedung T 400 100 120 40 60 80 B Asuransi Gedung T 600 150 180 60 90 120 Jumlah BOP Tak Ls dept T 1.000 250 300 100 150 200 Jumlah BOP T 4.185 1.300 1.525 575 405 380 V 3.404 1.050 920 135 1.239 60 Total BOP 7.589 2.350 2.445 710 1.644 440 Dasar distribusi dan alokasi BOP Sesungguhnya th
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