(2)DEPARTEMENTALISASI BOP - DEPARTEMENTALISASI B O P...

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DEPARTEMENTALISASI B O P Langkah-langkah Penentuan Tarif Per Departemen 1. Penyususunan anggaran BOP per departemen 2. Alokasi BOP Dept Pembantu ke dept Produksi, terdpt dua metode alokasi : a. Metode alokasi langsung b. Metode alokasi bertahap, terdiri atas : (1). Alokasi bertahap yg memperhitungkan transfer timbal balik antar dept Pembantu : (a). Metode alokasi kontinyu (b). Metode aljabar (2). Alokasi bertahap yg tidak memperhitungkan transfer jasa timbal balik antar Dept Pembantu. Metode alokasi yg termasuk dlm kelompok ini adalah “ Metode Urutan Alokasi yg Diatur” 3. Perhitungan tarif pembebanan BOP per dept PENYUSUNAN ANGGARAN PER DEPARTEMEN Pada persh yg memiliki banyak departemen biasa mempunyai juga departemen pembantu yg tugasnya mendukung departemen2 produksi. Oleh karena itu disamping memperhitungkan BOP di dept produksi, harus diperhitungkan pula biaya yg terjadi di dept pembantu dg cara mengalokasi BOP dept pembantu ke dept produksi yg menikmati manfaatnya. Langkah2 penyusunan anggaran per dept : 1. Penaksiran BOP langsung dept atas dasar kapasitas yg direncanakan. 2. Penaksiran BOP tak langsung dept.
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3. Distribusi BOP tak langsung dept ke dept2 yg menikmati manfaatnya. 4. Penjumlahan BOP per dept baik langsung maupun tdk langsung utk mendapatkan anggaran per dept(baik dept produksi maupun dept pembantu).
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