(3)BOP dept pemb tdk timbal balik (diatur)

(3)BOP dept pemb tdk timbal balik (diatur) - Contoh Suatu...

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Contoh : Suatu persh mengolah produknya melalui 2 dept produksi A dan B, dan 3 dept pembantu X, Y Dan Z. Dalam penentuan tarif BOP utk th aggaran 200X telah disusun anggaran BOP per dept sbb : PT ……… Anggaran BOP 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 1.450 550 750 50 75 25 B Bhn Bakar V 1.000 - - - 1.000 - BTK Tak Langsung T 1.500 500 550 200 150 100 V 500 225 275 - - - B Kesjh Karyawan T 655 250 300 50 30 25 B Rep & Pemel Mesin T 1.030 300 375 225 75 55 V 350 100 125 75 25 25 Jumlah BOP Ls Dept T 3.185 1.050 1.225 475 255 180 V 3.300 875 1.150 125 1.100 50 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 3.300 875 1.150 125 1.100 50 Total BOP 7.485 2.175 2.675 700 1.505 430 Alokasi BOP dept pembantu dilakukan dgn metode urutan alokasi yg diatur sbb : Dept Z. Dept Y dan yg terakhir Dept X. BOP Dept Z dialokasikan atas dasar pemakaian Kwh BOP Dept Y dialokasikan atas dasar jumlah karyawan BOP Dept X dialokasikasikan atas dasar jam kerja pemeliharaan.
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