{"id":902,"date":"2023-06-22T03:55:04","date_gmt":"2023-06-22T03:55:04","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=902"},"modified":"2023-06-22T03:55:04","modified_gmt":"2023-06-22T03:55:04","slug":"factory-overhead-definition-function-and-how-to-calculate","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/factory-overhead-definition-function-and-how-to-calculate\/","title":{"rendered":"Factory Overhead: Definition, Function and How to Calculate"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In a business, of course there are some\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">operational costs <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">. <\/span><span style=\"vertical-align: inherit;\">Factory overhead costs (BOP) is one of them.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Even though they play a role in business operations, these costs are not directly related to the production process.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So, what is meant by factory overhead?<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: 11 Examples of Employee Warning Letters According to Applicable Regulations\" href=\"https:\/\/mudabicara.com\/en\/11-examples-of-employee-warning-letters-according-to-applicable-regulations\/\" rel=\"bookmark\">11 Examples of Employee Warning Letters According to Applicable Regulations<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Pengertian_Biaya_Overhead_Pabrik_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Definition of Factory Overhead Cost (BOP)<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Factory overhead costs are a type of expenditure that is not directly related to the production process of goods or services.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Generally, these costs are owned by each company and come from the production support division within the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Examples of factory overhead costs, such as costs for additional facilities in the production process, insurance costs, taxes and much more.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Even though it is not directly related to production, the business can continue to operate, one of which is with this cost.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Therefore, BOP must still be budgeted by each company.<\/span><\/span><\/p>\n<h2><span id=\"Pengelompokan_Biaya_Overhead_Pabrik\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Factory Overhead Cost Grouping<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Every company or factory, of course, has a business budget plan. <\/span><span style=\"vertical-align: inherit;\">Preparing a budget is easier and more automatic using\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">the rab application.\u00a0<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">To facilitate the process, one way is to classify overhead costs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Overhead costs are grouped into three different parts with various constituent elements. <\/span><span style=\"vertical-align: inherit;\">The following are the elements of factory overhead costs in each group.<\/span><\/span><\/p>\n<h3><span id=\"1_Menurut_Sifatnya\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. By Nature<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Overhead costs in a factory or company, according to their nature are divided into three different elements, namely:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Cost of supporting or auxiliary materials. <\/span><span style=\"vertical-align: inherit;\">That is, this material is not a result of production or a material whose value is less than the price of the entire product<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Costs for indirect labor, namely labor whose nominal wages cannot be calculated directly from production results<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Care\/maintenance costs, such as the cost of repairing production equipment, vehicle repairs or the cost of purchasing spare parts.<\/span><\/span><\/li>\n<\/ul>\n<h3><span id=\"2_Menurut_Perilaku_akibat_Perubahan_Volume_OutputProduksi\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. According to Behavior as a result of Changes in Output\/Production Volume<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In this group there are also three constituent elements in it, including:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed BOP, the type of BOP that is not affected by the volume of output\/production. <\/span><span style=\"vertical-align: inherit;\">Examples include legal consultant fees, rent, insurance and\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">fixed asset<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> depreciation .<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Variable BOP, namely the type of cost also changes according to changes in the amount of production. <\/span><span style=\"vertical-align: inherit;\">The amount of production, of course, also affects the quantity of stock supply in <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0stock applications<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0and\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">warehouse applications<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> . <\/span><span style=\"vertical-align: inherit;\">Changes in the amount of production from the example of variable overhead costs is the marketing budget.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Semi-variable BOP, costs that also change but are not proportional to changes in output volume. <\/span><span style=\"vertical-align: inherit;\">For example, the cost of purchasing printer ink.<\/span><\/span><\/li>\n<\/ul>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: 7 Examples of Payment, Sales and Billing Service Invoices\" href=\"https:\/\/mudabicara.com\/en\/7-examples-of-payment-sales-and-billing-service-invoices\/\" rel=\"bookmark\">7 Examples of Payment, Sales and Billing Service Invoices<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"3_Menurut_Departemen_di_Dalam_Perusahaan\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. According to the Department in the Company<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For this third group, there are only two elements in it, namely:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Direct departmental BOP, i.e. the costs are owned by a department and the benefits are only felt by that department<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Indirect departmental BOP, namely costs that benefit the department and other departments.<\/span><\/span><\/li>\n<\/ul>\n<h2><span id=\"Manfaat_dari_Biaya_Overhead_Pabrik_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Benefit from Factory Overhead Costs (BOP)<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Although factory overhead costs will be different in each business sector, they will have benefits that are broadly the same.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The following are some of the benefits you can get.<\/span><\/span><\/p>\n<h3><span id=\"1_Memberi_Informasi_Rincian_Alokasi_Biaya\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Provide Detailed Information on Cost Allocation<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Through BOP, you can obtain detailed information regarding the allocation of costs incurred by the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">That way you can plan your budget more precisely, while simultaneously reducing or eliminating excessive spending.<\/span><\/span><\/p>\n<h3><span id=\"2_Mengelola_dan_Mengawasi_Pengeluaran\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Manage and Oversee Expenses<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">With this BOP, it allows the company to manage and oversee the company&#8217;s expenses as a whole.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From there it will be easier for you to identify if there are costs that are too large and make adjustments.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">You can also manage expenses in a more organized and according to plan, especially when using\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">online accounting software<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> .<\/span><\/span><\/p>\n<h3><span id=\"3_Memudahkan_Penentuan_Harga_Produk\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Facilitate Product Pricing<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">BOP is enough to influence the pricing of a product. <\/span><span style=\"vertical-align: inherit;\">Even though it is not directly related to production, the existence of BOP must still be considered.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">You will experience a loss when the BOP is still issued but is not included in the product price calculation.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Therefore one of the benefits of BOP is more precise product pricing.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: 6 Ways to Make Simple Financial Reports and Examples\" href=\"https:\/\/mudabicara.com\/en\/6-ways-to-make-simple-financial-reports-and-examples\/\" rel=\"bookmark\">6 Ways to Make Simple Financial Reports and Examples<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Cara_Penghitungan_Biaya_Overhead_Pabrik_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">How to Calculate Factory Overhead Cost (BOP)<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">To be able to implement BOP in your business, it is not enough just to understand the meaning, the components as well as the benefits.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another thing that is no less important to understand is how to calculate factory overhead costs. <\/span><span style=\"vertical-align: inherit;\">Here are the ways to calculate it.<\/span><\/span><\/p>\n<h3><span id=\"1_Memisahkan_Anggaran_Setiap_Divisi\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Separate Budgets for Each Division<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The first way to calculate BOP is by separating the budget of each division or department within the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In practice, you must collect information related to the estimated cost of each division and then analyze the overhead cost submission for each.<\/span><\/span><\/p>\n<h3><span id=\"2_Membuat_Total_Estimasi_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Make Total Estimated BOP<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The second method is to collect all BOP from each division within the company to be analyzed at once.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">That way you can determine the budget budget for the total BOP. <\/span><span style=\"vertical-align: inherit;\">Generally this authority lies with the finance department or the owner of the company.<\/span><\/span><\/p>\n<h3><span id=\"3_Menghitung_Persentase_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Calculating BOP Percentage<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The third or last way of calculating is by finding the percentage of BOP needs in each division and dividing it according to need.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">When compared with the two previous calculation methods, this last method is the most commonly used today.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The reason is because it is simpler and faster. <\/span><span style=\"vertical-align: inherit;\">You just need the overall BOP, divided by the total cost of production and multiplied by 100%.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">From this percentage, it is then divided again for each division according to its needs. <\/span><span style=\"vertical-align: inherit;\">Generally the marketing division gets the biggest BOP budget.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This is due to their obligation to expand product marketing, requiring a sizable budget.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: Remuneration: Definition, Factors, Types, and Benefits\" href=\"https:\/\/mudabicara.com\/en\/remuneration-definition-factors-types-and-benefits\/\" rel=\"bookmark\">Remuneration: Definition, Factors, Types, and Benefits<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Fungsi_dari_Biaya_Overhead_Pabrik_BOP\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Function of Factory Overhead Cost (BOP)<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">After understanding how to calculate it, you also need to know what is the important function of calculating BOP for a company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">What are the functions? <\/span><span style=\"vertical-align: inherit;\">Here is a short review.<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Reference budget estimates for each division, this is to facilitate the company&#8217;s financial analysis and make adjustments to the budget plan<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Managing expenses outside of production, the company&#8217;s financial flows must always be monitored. <\/span><span style=\"vertical-align: inherit;\">In addition to minimizing errors also avoid cheating. <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">BOP is a cost that is prone to abuse, therefore it must be managed properly by the authorities.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Increase the effectiveness and efficiency of the use of BOP. <\/span><span style=\"vertical-align: inherit;\">By calculating BOP, it will be easier for the finance division to determine priority BOP.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Become the basis for determining future business strategy. <\/span><span style=\"vertical-align: inherit;\">This can happen when there is product research activity or market analysis. <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The costs for these activities of course come from the BOP. <\/span><span style=\"vertical-align: inherit;\">That way indirectly BOP can also be used as the basis for business strategy in the future.<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So even though it is not directly related to the production process, it does not mean that BOP is not as important as other types of costs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Because of this cost, there are many important functions and benefits that you can get. <\/span><span style=\"vertical-align: inherit;\">Understand and apply BOP in business, to ensure smooth running.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">As explained above, that factory overhead costs are factory expenses that are not directly related to the production process.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">However, that does not mean that because it is not directly related, it is not included in the calculation of the selling price of the product.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Precisely with BOP, you can determine the most appropriate price for the product so you don&#8217;t experience a loss.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This is because there is a fixed BOP that is issued regardless of output or production volume.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If these costs are not included in calculating the selling price, of course, in the end you will experience a loss.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a business, of course there are some\u00a0 operational costs . 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