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tulus_saktiawan

Januari 25, 2024

Anggaran Bahan Mentah

Anggaran Bahan Mentah A. Pengertian Anggaran Bahan Mentah Bahan mentah yang digunakan dalam proses produksi dikelompokan menjadi dua yaitu : 1. Bahan mentah langsung (Direct Material) Yaitu seluruh bahan mentah dan suku cadang yang merupakan satu kesatuan bagian produk jadi dan dapat langsung didertifikasikan dengan biaya unit produk jadi. 2. Bahan Mentah tak Langsung (Indirect Material) yaitu bahan mentah yang digunakan dalam proses produksi namun biayanya tidak dapat ditelusuri secara langsung pada tiap produk. B. Tujuan Penyusunan Rencana Bahan Mentah 1. Memperkirakan junllah kebutuhan bahan nlentah 2. Memperkirakan jumlah pembelian bahan mentah 3. Memperkirakan kebutuhan dana tlntuk pembelian bahan mentah 4. Memperkirakan komponen Harga Pokok Produksi dengan adanya pemakaian bahan mentah untuk proses produksi (Product Costing) 5. Pengendalian bahan mentah C. Anggaran Bahan Mentah terdiri dari Empat Sub Anggaran. 1. Anggaran kebutuhan bahan mentah (Materials Used Budget ) Anggar

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