Budget Penjualan dengan Metode FIFO LIFO

Budget Penjualan            = 24000 U/th, 2000 U/bln

Persediaan barang jadi  = 1 januari  = 1000 U

                                                 = 31 desember = 1000 U

Bahan x = 2 kg / 1 U (SUR) persediaan awal  4000 kg @ 1000 pembelian 1 (1100)

                                                    Persediaan akhir  4000 kg                 pembelian 2 (1100)

 = 1 kg / 1 U (SUR) persediaan awal  3000 kg @ 2000 pembelian 1 (2100)

                                                     Persediaan akhir 3000 kg                 pembelian 2 (2200)

·         X menggunakan metode FIFO

·         Y menggunakan metode LIFO

1)      Budget Produksi = 24000 kg + 1000 U – 1000 U = 24000 U

2)      Budget Kebutuhan Bahan Baku: X = 24000 U x 2 Kg / 1 U = 48000 Kg

Y = 24000 U x 1Kg / 1 U = 24000 Kg

3)      B. Pembelian bahan baku                                             X                                             Y

B. Keb Bahan baku                                                          48000 Kg                              24000 Kg

B. P Akhir                                                                             4000 Kg                                 3000 Kg

                                                                                                52000 Kg  +                          27000 Kg  +

P. awal                                                                                  48000 Kh                              24000 Kg

24000 Kg  x  1100 = 26400000

24000 Kg  x  1100 = 26400000

                                         52800000

12000 Kg  x  2100 = 25200000

12000 Kg  x  2200 = 26400000

                                        51600000

4)      Penggunaan Bahan Baku                                              X                                             Y

B. P awal 4000x1000                                                        4000000                                6000000

B. Pembelian Bahan Baku                                             52800000                             51600000

                                                                                                56800000                             57600000

                                                                                                FIFO                                       LIFO

B. Persediaan Akhir                                                         4000 Kg                                 3000 Kg

                                                                                                @ 1100                                 @ 2000

                                                                                                4400000                                6000000

                                                                                                52400000                             51600000