PERHITUNGAN BIAYA BERDASARKAN PROSES (PROCESS COSTING

)
Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012

Cut Afrianandra SE Ak M.Bus(acc)

4/21/2012

LEARNING OBJECTIVES
1. Memberikan contoh-contoh dari bisnis yang menggunaan perhitungan biaya berdasarkan proses 2. Menjelaskan tiga pola umum dari aliran produksi 3. Menentukan apakah sistem perhitungan biaya berdasarkan proses dapat digunakan, berdasarkan pemeriksaan terhadap lingkungan manufaktur 4. Menghitung produksi ekuivalen dan biaya departemental per unit 5. Membuat laporan biaya produksi departemental berdasarkan perhitungan biaya rata-rata tertimbang 6. Membuat ayat jurnal umum untuk mencatat biaya produksi dalam sistem perhitungan biaya berdasarkan proses

Persamaan Perhitungan Biaya berdasarkan pesanan (Job Order costing) dan Perhitungan biaya berdasarkan proses (Process Costing)
Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012

• Kedua sistem membebankan biaya bahan baku, tenaga kerja langsung dan overhead pada produk dan keduanya menyediakan mekanisme untuk menghitung biaya produk perunit • Kedua sistem menggunakan akun manufaktur yang sama, yaitu biaya overhead pabrik, bahan mentah, barang dalam proses dan barang jadi. • Aliran biaya pada akun-akun manufaktur pada dasarnya sama pada kedua sistem

Job order costing digunakan pada saat produk yang dihasilkan beragam dalam satu periode. sedangkan pengakumulasian biaya job order berdasarkan pesanan • Sistem Process costing menggunakan laporan produksi per departemen untuk mengakumulasi biaya. • Pengakumulasiaan biaya pada process costing berdasarkan departemen.Bus(acc) 4/21/2012 • Process costing digunakan ketika semua unit dari produk yang dihasilkan dalam suatu pusat biaya adalah serupa (homogen). sedangkan menghitung unit cost per pekerjaan . Sistem Job-order costing menggunakan kartu biaya pesanan (job cost sheets ) untuk mengakumulasi biaya • Process costing menghitung unit cost per departemen.Perbedaan Job-Order dan Process Costing Cut Afrianandra SE Ak M.

Bus(acc) 4/21/2012 Perbandingan Job-Order and Process Costing Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik Barang dalam Proses Barang Jadi Harga Pokok Penjualan .Cut Afrianandra SE Ak M.

Bus(acc) 4/21/2012 Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik ditambah pada masing-masing pekerjaan pada sistem job order Barang Jadi Pekerjaan (job) Harga Pokok Penjualan .Perbandingan Job-Order Biaya ditelusuri dan and Process Costing Cut Afrianandra SE Ak M.

Bus(acc) 4/21/2012 Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik ditambah pada masing masing departemen pada sistem process costing Barang Jadi Proses (departemen) Harga Pokok Penjualan .Perbandingan Job-Order Biaya ditelusuri dan dan Process Costing Cut Afrianandra SE Ak M.

Bus(acc) 4/21/2012 Summary • Dalam sistem perhitungan biaya berdasarkan proses. perhitungan biaya berdasarkan proses lebih disukai dikarenakan pencatatan yang lebih sedikit sehingga murah untuk dioperasikan . bahan baku.Cut Afrianandra SE Ak M.tenaga kerja dan overhead pabrik dibebankan ke pusat biaya • Biaya yang dibebankan ke setiap unit ditentukan dengan membagi total biaya yang dibebankan ke pusat biaya tersebut (departemen) dengan total unit yang diproduksi • Jika praktis dilakukan.

minyak.Cut Afrianandra SE Ak M. kayu. komputer dan peralatan rumah tangga • Perusahaan gas. mesin. mur dan baut. pipa. tekstil.Bus(acc) 4/21/2012 Perusahaan yang menggunakan Process Costing • Industri-industri yang memproduksi komoditas seperti kertas. bola lampu) • Industri perakitan (otomotif. air. plastik. bata. listrik . radio. tepun gdan gula • Perusahaan-perusahaan yang memproduksi suku cadang sederhana atau komponenkomponen listrik sederhana (paku. semen. kawat.

Cut Afrianandra SE Ak M. Aliran produk Paralel (Parallel Product Flow) Setiap produk diproses dalam urutan langkah-langkah yang sama 3. Aliran produk berurutan (Sequential Product flow) 2. tergantung pada produk final yang dihasilkan SEE PAGE 176-178 . Aliran Produk Selektif (Selective Product Flow) Bagian tertentu dari pekerjaan dilakukan secara simultan dan kemudian disatukan dalam satu atau lebih proses final untuk diselesaikan dan di transfer ke barang jadi Produk berpindah ke departemen-departemen yang berbeda dalam suatu pabrik.Bus(acc) 4/21/2012 Aliran Produksi Secara Fisik 1.

Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 .

Cut Afrianandra SE Ak M. . Kita akan menggunakan TAccount dan journal entries.Bus(acc) 4/21/2012 Diasumsikan ada 2 departemen proses. yaitu deparyemen A dan B.

Bus(acc) 4/21/2012 Work in Process Department A •Direct Materials Work in Process Department B •Direct Materials .Process Cost Flows (in T-account form) Raw Materials •Direct Materials Cut Afrianandra SE Ak M.

Ref.Department B Raw Materials To record the use of direct material.Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Process Cost Flows (in journal entry form) Date GENERAL JOURNAL Post.Department A Work in Process . XXXXX . Debit XXXXX XXXXX Page 4 Credit Description Work in Process .

Process Cost Flows (in T-account form) Wages Payable •Direct Labor Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Work in Process Department A •Direct Materials •Direct Labor Work in Process Department B •Direct Materials •Direct Labor .

Department B Salaries and Wages Payable To record direct labor costs.Cut Afrianandra SE Ak M.Department A Work in Process . Debit XXXXX XXXXX Page 4 Credit Description Work in Process . XXXXX .Bus(acc) 4/21/2012 Process Costing (in journal entry form) Date GENERAL JOURNAL Post. Ref.

Process Cost Flows (in T-account form) Manufacturing Overhead •Actual Overhea d •Overhead Applied to Work in Process Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Work in Process Department A •Direct Materials •Direct Labor •Applied Overhead Work in Process Department B •Direct Materials •Direct Labor •Applied Overhead .

Cut Afrianandra SE Ak M.Bus(acc)

4/21/2012

Process Costing
(In journal entry form)
GENERAL JOURNAL
Date Description Work in Process - Department A Work in Process - Department B Manufacturing Overhead To apply overhead to departments. Post. Ref. Debit XXXXX XXXXX XXXXX

Page 4
Credit

Process Cost Flows (in T-account form)
Work in Process Department A •Direct Transferred Materials to Dept. B •Direct Labor •Applied Overhead

Cut Afrianandra SE Ak M.Bus(acc)

4/21/2012

Work in Process Department B •Direct Materials •Direct Labor •Applied Overhead •Transferre d from Dept. A

Cut Afrianandra SE Ak M.Bus(acc)

4/21/2012

Process Costing
(in journal entry form)
Date

GENERAL JOURNAL
Post. Ref. Debit XXXXX

Page 4
Credit XXXXX

Description Work in Process - Department B Work in Process - Department A To record the transfer of goods from Department A to Department B.

Process Cost Flows (in T-account form) Work in Process Department B Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Finished Goods •Cost of Goods Manufactured •Direct •Cost of Materials Goods •Direct Manufacture Labor d •Applied Overhead •Transferre d from Dept. A .

Department B To record the completion of goods and their transfer from Department B to finished goods inventory.Cut Afrianandra SE Ak M. Debit XXXXX Page 4 Credit XXXXX Description Finished Goods Work in Process . . Ref.Bus(acc) 4/21/2012 Process Costing (in journal entry form) Date GENERAL JOURNAL Post.

Process Cost Flows (in journal entry form) Work in Process Department B Cut Afrianandra SE Ak M. •Cost of A Goods Sold .Bus(acc) 4/21/2012 Finished Goods •Direct •Cost of •Cost of •Cost of Materials Goods Goods Goods •Direct Manufacture Manufactured Sold Labor d •Applied Overhead •Transferre Cost of Goods Sold d from Dept.

Cost of Goods Sold Finished Goods To record cost of goods sold. XXXXX XXXXX GENERAL JOURNAL Post.Bus(acc) 4/21/2012 Process Costing (in journal entry form) Date Sales To record sales on account. Ref. Debit XXXXX Page 4 Credit XXXXX Description Accounts Receivable .Cut Afrianandra SE Ak M.

. tenaga kerja atau overhead) yang diperlukan untuk menyelesaikan suatu unit produk Perhitungan unit ekuivalen diperlukan karena sebuah departemen biasanya mempunyai unit yang selesai sebagian pada persediaan barang awal dan akhir.Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Unit Produksi Equivalent Merupakan jumlah dari suatu sumber daya (seperti bahan baku.

equivalent dengan 7.Unit Equivalent – Dasar Pemikiran Apabila ada 2 produk yang selesai 50%.000 unit dengan tingkat penyelesaian 70% .000 unit selesai .Bus(acc) 4/21/2012 + = 1 Jadi. equivalent dengan satu produk yang selesai 100% Cut Afrianandra SE Ak M. apabila ada 10.

Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 .

13. Diffa mulai memproduksi 15.000 unit memilik tingkat penyelesaian sebesar 30 persen. 10.Bus(acc) 4/21/2012 Untuk periode berjalan.500 c.Quick Check  Cut Afrianandra SE Ak M. dimana 5.000 b. PT. 15. Diffa untuk periode tersebut? a. Berapakah unit produksi PT.000 . 11.500 d.000 unit.000 unit dan unit yang selesai adalah 10.

13. 15.500 d.000 unit. 11. PT.000 unit dan unit yang selesai adalah 10.000 10.30) = 11.Bus(acc) 4/21/2012 Untuk periode berjalan.500 equivalent units c.000 unit memilik tingkat penyelesaian sebesar 30 persen.000 . dimana 5. Berapakah unit produksi PT. 10.000 units + (5. Diffa untuk periode tersebut? a.000 units × b.Quick Check  Cut Afrianandra SE Ak M.500 0. Diffa mulai memproduksi 15.

Calculating Equivalent Units Equivalent units can be calculated two ways: The First-In. First-Out Method – FIFO is covered in the appendix to this chapter. .Bus(acc) 4/21/2012 The Weighted-Average Method – This method will be covered in the main portion of the chapter. Cut Afrianandra SE Ak M.

•Blends together units and costs from prior and current periods. .f Cost per equivalen t unit = Costs for the period Equivalent units of production for the period .Equivalent Units of Production Weighted-Average Method The weighted-average method . . •Makes no distinction between work done in prior or current periods.

Direct Process Costing and Direct Labor Direct labor costs Materials Dollar Amount may be small in comparison to other product costs in process cost systems. Conversion Direct Labor Type of Product Cost .

Type of Product Cost Direct labor and manufacturing overhead may be combined into one product cost called conversion. .Direct Process Costing and Direct Labor Direct labor costs Materials Dollar Amount Conversion may be small in comparison to other product costs in process cost systems.

Weighted-Average Example Smith Company reported the following activity in Department A for the month of June: Percent Completed Units Materials Conversion 40% 20% Work in process. June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.000 5. June 30 300 6.400 900 60% 30% .

400 .400 Conversion 5.400 units) Materials Units completed and transferred out of Department A in June 5.The first step in calculating the equivalent units is to Weighted-Average Example identify the units completed and transferred out of Department A in June (5.

June 30: 900 units × 60% Equivalent units of Production in Department A during June 540 5.The second step is to identify the equivalent units of Weighted-Average Example respect to production in ending work in process with materials for the month (540 units) and add this to the 5.400 units from step one.400 5.940 . Materials Units completed and transferred out of Department A in June Work in process.400 Conversion 5.

400 .940 540 270 5.The third step is to identify the equivalent units of Weighted-Average Example respect to production in ending work in process with conversion for the month (270 units) and add this to the 5.400 units from step one. June 30: 900 units × 60% 900 units × 30% Equivalent units of Production in Department A during June 5.670 5. Materials Units completed and transferred out of Department A in June Work in process.400 Conversion 5.

400 Conversion 5.Equivalent units of production always Weighted-Average Example equals: Units completed and transferred + Equivalent units remaining in work in process Materials Units completed and transferred out of Department A in June Work in process. June 30: 900 units × 60% 900 units × 30% Equivalent units of Production in Department A during June 5.670 5.940 540 270 5.400 .

940 Equivalent units of production 900 × 60% .Weighted-Average Example 6.000 Units Materials Started Beginning Work in Process 300 Units 40% Complete 5.400 Units Completed 540 Equivalent Units 5.100 Units Started and Completed Ending Work in Process 900 Units 60% Complete 5.

Weighted-Average Example 6.000 Units Conversion Started Beginning Work in Process 300 Units 20% Complete 5.100 Units Started and Completed Ending Work in Process 900 Units 30% Complete 5.400 Units Completed 270 Equivalent Units 5.670 Equivalent units of production 900 × 30% .

Production Report – WeightedProduction Average Report  quantity schedule A Section 1 Section 2 showing the flow of units and the computation of equivalent units. Section 3 . A computation of cost per equivalent unit.

.Production Report Production Report Section 1 Section 2 Cost Reconciliation Section 3 section shows the reconciliation of all cost flows into and out of the department during the period.

.Production Report Example Assume that Double Diamond Skis uses the weighted-average method of process costing to determine unit costs in it Shaping and Milling Department.

575 Production started during May 5.Example units Work Report May 1: 200 Materials: 55% complete 9. May 31 400 units Materials: 40% complete Conversion: 25% complete .000 units Production completed during May 4.Production in process.800 units Costs added to production in May Materials cost $ 368.600 Conversion: 30% complete $ 5.900 Work in process.600 Conversion cost 350.

Units to be accounted for: Work in process.Step1: Prepare Quantity Schedule with Equivalent Units. May 1 Started into production Total units 200 5.200 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process.800 400 4.000 5.800 Production Report Example .800 4. May 31 4.

800 160 5. May 31 Materials 40% complete 4.200 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process.960 4.800 Production Report Example .000 5.800 400 4.Step1: Prepare Quantity Schedule with Equivalent Units. May 1 Started into production Total units 200 5.200 4. Units to be accounted for: Work in process.

May 31 Materials 40% complete Conversion 25% complete 4. Units to be accounted for: Work in process.Step1: Prepare Quantity Schedule with Equivalent Units. May 1 Started into production Total units 200 5.200 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process.200 4.000 5.800 400 4.800 160 5.960 100 4.900 4.800 Production Report Example .

Step 2: Calculating the Costs Per Equivalent Unit To calculate the cost per equivalent unit for the period: Cost per equivalen t unit = Costs for the period Equivalent units of production for the period .

Production Report Example Total Cost Cost to be accounted for: Work in process.200 4.960 Conversion $ 5.500 $ 734.Step 2: Compute the cost per equivalent unit.175 719.575 350. May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 15.475 4.675 Materials $ 9.900 .900 $ 356.600 $ 378.600 368.

25 Conversion $ 5.475 4.960 units = $76. May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 15.575 350.25 .960 $ 76.500 $ 734.200 ÷ 4.200 4.600 368.900 $378.675 Materials $ 9.175 719.600 $ 378. Production Report Example Total Cost Cost to be accounted for: Work in process.Step 2: Compute the cost per equivalent unit.900 $ 356.

175 719.600 368.00 $356.475 4.675 Materials $ 9. May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 15.575 350.960 Conversion $ 5.600 $ 378.25 + $72.900 $ 72.75 .900 $ 356.25 Total cost per equivalent unit = $76.200 4.500 $ 734.75 Cost per equivalent unit $ 76. Production Report Example Total Cost Cost to be accounted for: Work in process.900 units = $72.75 = $149.475 ÷ 4.Step 2: Compute the cost per equivalent unit.

May 31 Total cost accounted for Equivalent Units Materials Conversion 4.800 160 100 4.800 . May 31: Materials Conversion Total work in process.Step 3: Prepare a Cost Reconciliation Production Report Example Total Cost Cost accounted for as follows: Transferred out during May Work in process.

May 31: Materials Conversion Total work in process.800 units @ $149.800 .200 Equivalent Units Materials Conversion 4.Step 3: Prepare a Cost Reconciliation Production Report Example 4. May 31 Total cost accounted for Total Cost $ 715.00 Cost accounted for as follows: Transferred out during May Work in process.800 160 100 4.

675 Equivalent Units Materials Conversion 100 units @ $72.Step 3: Prepare a Cost Reconciliation Production Report Example 160 units @ $76. May 31: Materials Conversion Total work in process.200 12.25 Cost accounted for as follows: Transferred out during May Work in process.200 7.475 $ 734.800 All costs accounted for .800 160 100 4. May 31 Total cost accounted for Total Cost $ 715.275 19.75 4.

. Conversion costs assigned to batches as in process costing.Operation costing Operation Costing is a hybrid of job- order and process costing because it possesses attributes of both approaches. Operation Costing (Products produced in batches) Process Costing Job-order Costing Material Costs charged to batches as in job-order costing.

FIFO Method Appendix 4A .

The computation of equivalent units. The way in which the costs of beginning inventory are treated in the cost reconciliation report. Weighted-Averagethat the The FIFO method (generally considered more accurate Method weighted-average method) differs from the weighted-average method in two ways: 1. 2. .FIFO vs.

Assume the following activity is – FIFO Method reported in Department A for the month of June: Percent Completed Units Work in process.Let’s revisit the Smith Company Equivalent Units example.000 5.400 Materials Conversion 40% 20% 900 60% 30% . June 30 300 6. June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.

June 30 300 6. June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.000 5.400 Materials Conversion 40% 20% 900 60% 30% . Equivalent Units – FIFO Method Percent Completed Units Work in process.Step 1: Determine the number of units completed and transferred out of Department A in June.

June 30: 900 units × 60% 900 units × 30% Equivalent units of Production in Department A during June 5. Materials Units completed and transferred out of Department A in June Work in process.Step 2: Add the equivalent units of production in ending Equivalent Units – units Method work in process inventory (540FIFOfor material and 270 units for conversion) to the units completed and transferred our during June.400 .940 540 270 5.400 Conversion 5.670 5.

Step 3: Subtract the equivalent units in beginning work in process inventory (120 units for materials and 60 units for conversion) from the sum of the units completed and transferred out and the equivalent units in ending work in process inventory.820 120 60 5.610 5. Materials Equivalent units or Production in Department A during June Equivalent units in beginning inventory 300 units × 40% 300 units × 20% Equivalent units of Production in Department A during June 5.670 Equivalent Units – FIFO Method .940 Conversion 5.

Equivalent Units 6.820 .400 540 (120) 5.000 Units – FIFO Method Materials Started Beginning Work in Process 300 Units 40% Complete 5.400 Units Started and Completed Ending Work in Process 900 Units 60% Complete Units completed and transferred out Equivalent units in ending WIP inventory Equivalent units in beginning WIP inventory Equivalent units of production Material 5.

610 .400 270 (60) 5.400 Units Started and Completed Ending Work in Process 900 Units 30% Complete Units completed and transferred out Equivalent units in ending WIP inventory Equivalent units in beginning WIP inventory Equivalent units of production Conversion 5.Equivalent Units 6.000 Units – FIFO Method Conversion Started Beginning Work in Process 300 Units 20% Complete 5.

are As shown below.Equivalent Units: Weighted Average vs. the equivalent units in beginning inventory subtracted from the equivalent units of production per the weightedFIFO average method to obtain the equivalent units of production under the FIFO method. Materials 5.670 .weighted average method Less equivalent units in beginning inventory: 300 units × 40% 300 units × 20% Equivalent units .610 Equivalent units .FIFO method Conversion 5.820 60 5.940 120 5.

FIFO Department for the Month of May to prepare our production Methodin process. 175 Production started during May 5.800 units Costs added to production in May Materials cost $ 368. Work Materials: 55% complete 9.600 Conversion: 30% complete $ 5.575 $15.000 units Production completed during May 4.900 Work in process.Therevisit the Double Diamond Skis Shaping and Milling Let’s Production Report . May 1: 200 units report. May 31 400 units Materials: 40% complete Conversion: 25% complete .600 Conversion cost 350.

The Production Report .600 160 4. May 1 Started into production Total units Units accounted for as follows: Beginning inventory: Materials 200 units × 45% Conversion 200 units × 70% Units started and completed Ending inventory: Materials 400 units × 40% Conversion 400 units × 25% Total equivalent units 200 5.600 .FIFO Method Units to be accounted for: Work in process.200 Equivalent units Materials Conversion 90 4.Step 1: Prepare the quantity schedule and compute equivalent units.850 100 4.840 140 4.000 5.

840 140 4. May 1 Started into production Total units Units accounted for as follows: Beginning inventory: Materials 200 units × 45% Conversion 200 units × 70% Units started and completed Ending inventory: Materials 400 units × 40% Conversion 400 units × 25% Total equivalent units 200 5.FIFO Method .000 5.600 The Production Report .Step 2: Calculate the equivalent units of material and conversion that were transferred from beginning work in process to the next department. Units to be accounted for: Work in process.850 100 4.600 160 4.200 Equivalent units Materials Conversion 90 4.

000 5.200 Equivalent units Materials Conversion 90 4.840 140 4.850 100 4.FIFO Method Units to be accounted for: Work in process. The Production Report .Step 3: Determine the number of units started and completed during the period.600 . May 1 Started into production Total units Units accounted for as follows: Beginning inventory: Materials 200 units × 45% Conversion 200 units × 70% Units started and completed Ending inventory: Materials 400 units × 40% Conversion 400 units × 25% Total equivalent units 200 5.600 160 4.

The Calculate the equivalent units-ofFIFO and Production Report material Step 4: conversion that are in ending work in process inventory.600 160 4. Method Units to be accounted for: Work in process.600 .200 Equivalent units Materials Conversion 90 4. May 1 Started into production Total units Units accounted for as follows: Beginning inventory: Materials 200 units × 45% Conversion 200 units × 70% Units started and completed Ending inventory: Materials 400 units × 40% Conversion 400 units × 25% Total equivalent units 200 5.840 140 4.000 5.850 100 4.

000 5. May 1 Started into production Total units Units accounted for as follows: Beginning inventory: Materials 200 units × 45% Conversion 200 units × 70% Units started and completed Ending inventory: Materials 400 units × 40% Conversion 400 units × 25% Total equivalent units 200 5.FIFO Step 5: Method Units to be accounted for: Work in process. Production Report .850 100 4.600 .840 140 4.The Calculate the total equivalent units for materials and conversion.200 Equivalent units Materials Conversion 90 4.600 160 4.

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