AKUNTANSI BIAYA

Sistem Kos Proses 1

Yuniasih Purwanti, S.E., Ak.

BAB
Sistem Kos Proses Konsep

Jenis-jenis Sistem Kosting yang digunakan

untuk menentukan biaya produksi

Process
Costing

Job-order
Costing

Banyak
BanyakUnit,
Unit,Tunggal,
Tunggal,produk
produkhomogent
homogent
Produk
Produkyang
yangsulit
sulitdibedakan
dibedakansatu
satudengan
denganyang
yang lain.
lain.
Masing-masing
Masing-masingunit
unitproduk
produkdibebankan
dibebankanrata-rata
rata-rata
yang
yangsama.
sama.

biaya
biaya

Jenis-jenis Sistem Kosting yang digunakan

untuk menentukan biaya produksi

Process
Process
Costing
Costing

Job-order
Job-order
Costing
Costing

Jenis-jenis
Jenis-jenis aplikasi
aplikasi proses
proses kosting
kosting ::

Pabrik
Pabrik Minyak
Minyak

Pabarik
Pabarik Cat
Cat

Bubur
Bubur kertas
kertas

Perbedaan antara JobOrder dengan Process

Costing

Job
Job order
order costing
costing

Banyak
Banyak pesanan
pesanan
yang
yang dikerjakan
dikerjakan
selama
selama periode.
periode.
Biaya-biaya
Biaya-biaya
diakumulasi
diakumulasi oleh
oleh
masing-masing
masing-masing
pesanan.
pesanan.
Kartu
Kartu Biaya
Biaya Pesanan
Pesanan
sebagai
sebagai dokumen
dokumen
kunci.
kunci.
Unit
Unit cost
cost dihitung
dihitung
berdasarkan
berdasarkan
pesanan.
pesanan.

Process
Process costing
costing

Produk
Produk Tunggal
Tunggal yang
yang
dihasilkan
dihasilkan selama
selama
periode
periode waktu
waktu yang
yang
panjang.
panjang.
Biaya-biaya
Biaya-biaya
diakumulasi
diakumulasi
berdasarkan
berdasarkan
departemen.
departemen.
Department
Department
production
production report
report
adalah
adalah dokumen
dokumen
kunci.
kunci.
Unit
Unit costs
costs dihitung
dihitung

Process Costing

Dollar Amount

Direct
Materials

Manufacturing
Overhead
Direct
Labor

Type of Product Cost

Direct
Directlabor
laborcosts
costs
menjadi
menjadikecil
kecil
dibadingkan
dibadingkan
dengan
denganbiaya
biayaproduksi
produksi
lainnya
lainnyadalam
dalamprocess
process
cost
costsystems.
systems.

Process Costing
Direct
Materials

Dollar Amount

Conversion

Direct
Directlabor
laborcosts
costs
menjadi
menjadikecil
kecildibadingkan
dibadingkan
dengan
denganbiaya
biayaproduksi
produksi
lainnya
lainnyadalam
dalamprocess
process
cost
costsystems.
systems.

Type of Product Cost

Jadi,
Jadi,direct
directlabor
labordan
danmanufacturing
manufacturingoverhead
overheadsering
seringdikombinasikan
dikombinasikan
Ke
Kedalam
dalamsebuah
sebuahbiaya
biaya
produk
produkyang
yangdisebut
disebutconversion.
conversion.

Perbandingan Job-Order
dan Process Costing
Direct
DirectMaterials
Materials

Direct
DirectLabor
Labor

ManufacturingOver
ManufacturingOver
head
head

Work in
Process

Finished
Finished
Goods
Goods

Cost
Costof
of
Goods
Goods
Sold
Sold

Comparing Job-Order
and Process Costing
Biaya-biaya
Biaya-biaya ditelusuri
ditelusuri dan
dan
dibebanan
dibebanan ke
ke masing-masing
masing-masing
pesanan
pesanan dlm
dlm sistem
sistem biaya
biaya
pesanan
pesanan

Direct
DirectMaterials
Materials

Direct
DirectLabor
Labor

ManufacturingOver
ManufacturingOver
head
head

Jobs
Jobs

Finished
Finished
Goods
Goods

Cost
Costof
of
Goods
Goods
Sold
Sold

Comparing Job-Order
and Process Costing
Direct
DirectMaterials
Materials

Direct
DirectLabor
Labor

ManufacturingOver
ManufacturingOver
head
head

Biaya-biaya
Biaya-biaya ditelusuri
ditelusuri dan
dan
dibebankan
dibebankan ke
ke departemen
departemen dlm
dlm
sistem
sistem biaya
biaya proses.
proses.

Processing
Processing
Department
Department

Finished
Finished
Goods
Goods

Cost
Costof
of
Goods
Goods
Sold
Sold

Process Cost Flows

Work in Process
Department A
Direct
Transferred
Materials
to Dept. B
Direct
Labor
Applied
Overhead

Work in Process
Department B
Direct
Materials
Direct
Labor
Applied
Overhead
Transferred
from Dept. A

Process Cost Flows

Work in Process
Department B

Finished Goods

Direct
Cost of
Cost of
Cost of
Materials
Goods
Goods
Goods
Direct
Manufactured
Manufactured
Sold
Labor
Applied
Overhead
Transferred
Cost of Goods Sold
from Dept. A
Cost of
Goods
Sold

Equivalent Units of
Production
Unit Ekuivalen adalah
sebagian selesai dan
sebagian persediaan dalam
proses (work in process
inventory). Bagian yang
selesai diekspresikan dalam
sebuah ketentuan yang lebih
kecil atas unit selesai.

Equivalent Units of
Production
Dua buah atas produk separuh jadi adalah equivalent
sebuah produk jadi.

Jadi,
Jadi,10,000
10,000units
units70
70%
%selesai
selesaiequivalent
equivalentdengan
dengan7,000
7,000
unit
unitselesai.
selesai.

Equivalent Units
Untuk
Untuk periode berjalan, Jones memasukkan
15,000
15,000 units
units dan
dan 10,000
10,000 unit selesai,
selesai, 5,000
unit
unit dalam
dalam proses
proses dengan
dengan tingkat
tingkat
penyelesaian
penyelesaian 30
30 %.
%. Berapa
Berapa banyak
banyak produksi
produksi
unit
unit ekuivalen
ekuivalen dalam periode ?
a.
a. 10,000
10,000
b.
b. 11,500
11,500
c.
c. 13,500
13,500
d.
d. 15,000
15,000

Calculating and Using

Equivalent Units of
Production
To calculate the cost per
equivalent unit for the period:
Cost per
equivalent
unit

Costs for the period

Equivalent units of production
for the period

Equivalent Units
Sekarang diasumsikan bahwa Jones
telah mengeluarkan $27,600 untuk
biaya produksi dengan unit ekuivalen
sebesar 11,500. Berapa biaya per
equivalen unit untuk periode berjalan ?
a. $1.84
b. $2.40
c. $2.76
d. $2.90

BAB
Laporan Kos
Produksi

Production Report
Menyediakan
informasi
biaya bagi L/K
(financial
statements

Menunjukkan aliran
unit dan biayabiaya ke work in
process

Production
Report
Menjadi Kartu
biaya pesanan
dlm process
costing

Membantu para
manajer utk
mengontrol
departemennya

Production Report
Production Report

Section 1
Section 2
Section 3

Skedul
Skedul kuantitas
kuantitas yg
yg

menunjukkan
menunjukkan aliran
aliran unit
unit dan
dan
perhitungan
perhitungan unit
unit ekuivalen.
ekuivalen.

Perhitungan
Perhitungan biaya
biaya per
per unit
unit
ekuivalent.
ekuivalent.

Production Report
Production Report

Section 1
Section 2
Section 3

Pencocokkan
Pencocokkan aliran
aliran biaya
biaya selama
selama

periode,
periode, meliputi
meliputi ::

Total
Total cost
cost utk
utk unit
unit selesai
selesai yang
yang
ditransfer
ditransfer dari
dari depertemen
depertemen
proses.
proses.

Total
Total cost
cost untuk
untuk barang
barang setengah
setengah
jadi
jadi dalam
dalam work
work in
in process.
process.

Production Report Example

Double Diamond Skis menggunakan
process costing untuk menentukan unit
costs dalam departemen Shaping dan
Milling.
Double Diamond menggunakan prosedur
biaya weighted average.
Penggunaan mengikuti informasi selama
bulan Mei, mari persiapkan laporan
produksi untuk Shaping and Milling.

Production Report Example

Work in process, May 1:
units
Materials: 50% complete.
3,000
Conversion: 30% complete.

Cost
200
$
1,000

Units started into production in May:

5,000
Units completed and transferred out in May: 4,800
Costs added to production in May
Materials cost
Conversion cost
Work in process, May 31: 400 units
Materials
40% complete.
Conversion
25% complete.

$ 74,000
70,000

Production Report Example

Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units

200
5,000
5,200
Equivalent units
Materials
Conversion

Units accounted for as follows:

Completed and transferred

4,800

4,800

4,800

Production Report Example

Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units

200
5,000
5,200
Equivalent units
Materials
Conversion

Units accounted for as follows:

Completed and transferred
Work in process, May 31
Materials 40% complete

4,800
400

4,800
160

5,200

4,960

4,800

Production Report Example

Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units

200
5,000
5,200
Equivalent units
Materials
Conversion

Units accounted for as follows:

Completed and transferred
Work in process, May 31
Materials 40% complete
Conversion 25% complete

4,800
400

4,800

4,800

160
5,200

4,960

100
4,900

Production Report
Example`
Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost
Equivalent units

Materials

Conversion

4,000

$ 3,000

144,000

74,000

$148,000

$ 77,000

4,960

1,000
70,000

71,000
4,900

Production Report Example

Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost
Equivalent units
Cost per equivalent unit

Materials

Conversion

4,000

$ 3,000

144,000

74,000

$148,000

$ 77,000

4,960
$ 15.524

1,000
70,000

71,000
4,900

$77,000 4,960 units = $15.524 (rounded)

Production Report Example

Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost

Materials

Conversion

4,000

$ 3,000

144,000

74,000

$148,000

$ 77,000

Equivalent units
4,960
Cost per equivalent unit
$ 15.524
Total cost per equivalent unit = $15.524 + $14.490 = $30.014

1,000
70,000

71,000

4,900
14.490

$71,000 4,900 units = $14.490 (rounded)

Production Report Example

Section 3: Cost Reconciliation
Total
Cost
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Total work in process, May 31
Total cost accounted for

Equivalent Units
Materials
Conversion
4,800

4,800

160
100

Production Report Example

Section 3: Cost Reconciliation
4,800 units @ $30.014
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Total work in process, May 31
Total cost accounted for

Total
Cost
$144,067

Equivalent Units
Materials
Conversion
4,800

4,800

160
100

Production Report Example

Section 3: Cost Reconciliation
160 units @ $15.524
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Total work in process, May 31
Total cost accounted for

Total
Cost

Equivalent Units
Materials
100
units @Conversion
$14.49

$144,067

4,800

2,484
1,449

160

3,933
$148,000

4,800

100

All costs
accounted for