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PERHITUNGAN BIAYA BERDASARKAN PROSES (PROCESS COSTING)

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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)
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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

Perbedaan Job-Order dan Process Costing


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Process costing digunakan ketika semua unit dari produk yang dihasilkan dalam suatu pusat biaya adalah serupa (homogen). Job order costing digunakan pada saat produk yang dihasilkan beragam dalam satu periode. Pengakumulasiaan biaya pada process costing berdasarkan departemen, sedangkan pengakumulasian biaya job order berdasarkan pesanan Sistem Process costing menggunakan laporan produksi per departemen untuk mengakumulasi biaya. Sistem Job-order costing menggunakan kartu biaya pesanan (job cost sheets ) untuk mengakumulasi biaya Process costing menghitung unit cost per departemen, sedangkan menghitung unit cost per pekerjaan

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Perbandingan Job-Order and Process Costing


Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik Barang dalam Proses Barang Jadi

Harga Pokok Penjualan

Perbandingan Job-Order Biaya ditelusuri dan and Process Costing


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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 dan Process Costing


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Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik

ditambah pada masing masing departemen pada sistem process costing Barang Jadi

Proses (departemen)

Harga Pokok Penjualan

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Summary
Dalam sistem perhitungan biaya berdasarkan proses, bahan baku,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, perhitungan biaya berdasarkan proses lebih disukai dikarenakan pencatatan yang lebih sedikit sehingga murah untuk dioperasikan

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Perusahaan yang menggunakan Process Costing


Industri-industri yang memproduksi komoditas seperti kertas, kayu, pipa, plastik, minyak, tekstil, kawat, bata, semen, tepun gdan gula Perusahaan-perusahaan yang memproduksi suku cadang sederhana atau komponenkomponen listrik sederhana (paku, mur dan baut, bola lampu) Industri perakitan (otomotif, mesin, radio, komputer dan peralatan rumah tangga Perusahaan gas, air, listrik

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Aliran Produksi Secara Fisik


1. Aliran produk berurutan (Sequential Product flow) 2. Aliran produk Paralel (Parallel Product Flow)
Setiap produk diproses dalam urutan langkah-langkah yang sama

3. 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, tergantung pada produk final yang dihasilkan SEE PAGE 176-178

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Diasumsikan ada 2 departemen proses, yaitu deparyemen A dan B. Kita akan menggunakan TAccount dan journal entries.

Process Cost Flows (in T-account form)


Raw Materials
Direct Materials

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Work in Process Department A


Direct Materials

Work in Process Department B


Direct Materials

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Process Cost Flows


(in journal entry form)
Date

GENERAL JOURNAL
Post. Ref. Debit XXXXX XXXXX

Page 4
Credit

Description Work in Process - Department A Work in Process - Department B Raw Materials To record the use of direct material.

XXXXX

Process Cost Flows (in T-account form)


Wages Payable
Direct Labor

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Work in Process Department A


Direct Materials Direct Labor

Work in Process Department B


Direct
Materials Direct Labor

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Process Costing
(in journal entry form)
Date

GENERAL JOURNAL
Post. Ref. Debit XXXXX XXXXX

Page 4
Credit

Description Work in Process - Department A Work in Process - Department B Salaries and Wages Payable To record direct labor costs.

XXXXX

Process Cost Flows (in T-account form)


Manufacturing Overhead
Actual Overhea d Overhead Applied to Work in Process

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Work in Process Department A


Direct Materials Direct Labor Applied Overhead

Work in Process Department B

Direct Materials Direct Labor Applied Overhead

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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

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

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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

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Finished Goods Cost of Goods Manufactured

Direct Cost of Materials Goods Direct Manufacture Labor d Applied Overhead Transferre d from Dept. A

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Process Costing
(in journal entry form)
Date

GENERAL JOURNAL
Post. Ref. Debit XXXXX

Page 4
Credit XXXXX

Description Finished Goods Work in Process - Department B To record the completion of goods and their transfer from Department B to finished goods inventory.

Process Cost Flows (in journal entry form)


Work in Process Department B

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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 A Goods Sold

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Process Costing
(in journal entry form)
Date Sales To record sales on account. Cost of Goods Sold Finished Goods To record cost of goods sold. XXXXX XXXXX

GENERAL JOURNAL
Post. Ref. Debit XXXXX

Page 4
Credit XXXXX

Description Accounts Receivable

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Unit Produksi Equivalent


Merupakan jumlah dari suatu sumber daya (seperti bahan baku, 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.

Unit Equivalent Dasar Pemikiran


Apabila ada 2 produk yang selesai 50%, equivalent dengan satu produk yang selesai 100%

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Jadi, apabila ada 10,000 unit dengan tingkat penyelesaian 70% , equivalent dengan 7,000 unit selesai

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Quick Check

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Untuk periode berjalan, PT. Diffa mulai memproduksi 15,000 unit dan unit yang selesai adalah 10,000 unit, dimana 5,000 unit memilik tingkat penyelesaian sebesar 30 persen. Berapakah unit produksi PT. Diffa untuk periode tersebut? a. 10,000 b. 11,500 c. 13,500 d. 15,000

Quick Check

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Untuk periode berjalan, PT. Diffa mulai memproduksi 15,000 unit dan unit yang selesai adalah 10,000 unit, dimana 5,000 unit memilik tingkat penyelesaian sebesar 30 persen. Berapakah unit produksi PT. Diffa untuk periode tersebut? a. 10,000 10,000 units + (5,000 units b. 11,500 0.30) = 11,500 equivalent units c. 13,500 d. 15,000

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.

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The Weighted-Average Method This


method will be covered in the main portion of the chapter.

Equivalent Units of Production


Weighted-Average Method
The weighted-average method . . . Makes no distinction between work done in prior or current periods. 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

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

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.

Type of Product Cost

Direct labor and manufacturing overhead may be combined into one product cost called conversion.

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, June 30

300 6,000 5,400

900

60%

30%

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 (5,400 units)
Materials Units completed and transferred out of Department A in June 5,400 Conversion 5,400

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.
Materials Units completed and transferred out of Department A in June Work in process, June 30: 900 units 60% Equivalent units of Production in Department A during June 540 5,400 Conversion 5,400

5,940

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.
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 5,940 540 270 5,670 5,400 Conversion 5,400

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 5,940 540 270 5,670 5,400

Conversion 5,400

Weighted-Average Example 6,000 Units Materials


Started
Beginning Work in Process 300 Units 40% Complete

5,100 Units Started and Completed

Ending Work in Process 900 Units 60% Complete

5,400 Units Completed 540 Equivalent Units 5,940 Equivalent units of production

900 60%

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. A computation of cost per equivalent unit.

Section 3

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.

Production in process,Example units Work Report May 1: 200


Materials: 55% complete 9,600 Conversion: 30% complete $ 5,575

Production started during May 5,000 units Production completed during May 4,800 units Costs added to production in May Materials cost $ 368,600 Conversion cost 350,900 Work in process, May 31 400 units Materials: 40% complete Conversion: 25% complete

Step1: Prepare 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 4,800 400 4,800 4,800

Production Report Example

Step1: Prepare 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

Step1: Prepare 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 4,800 160 5,200 4,960 100 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

Step 2: Compute the cost per equivalent unit. Production Report Example

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 $ 15,175 719,500 $ 734,675

Materials $ 9,600 368,600 $ 378,200 4,960

Conversion $ 5,575 350,900 $ 356,475 4,900

Step 2: Compute the cost per equivalent unit. Production Report Example

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 $ 15,175 719,500 $ 734,675

Materials $ 9,600 368,600 $ 378,200 4,960 $ 76.25

Conversion $ 5,575 350,900 $ 356,475 4,900

$378,200 4,960 units = $76.25

Step 2: Compute the cost per equivalent unit. Production Report Example

Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 15,175 719,500 $ 734,675

Materials $ 9,600 368,600 $ 378,200 4,960

Conversion $ 5,575 350,900 $ 356,475 4,900 $ 72.75

Cost per equivalent unit $ 76.25 Total cost per equivalent unit = $76.25 + $72.75 = $149.00

$356,475 4,900 units = $72.75

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, May 31 Total cost accounted for

Equivalent Units Materials Conversion 4,800 160 100 4,800

Step 3: Prepare a Cost Reconciliation Production Report Example

4,800 units @ $149.00


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 $ 715,200

Equivalent Units Materials Conversion 4,800 160 100 4,800

Step 3: Prepare a Cost Reconciliation Production Report Example

160 units @ $76.25


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 $ 715,200 12,200 7,275 19,475 $ 734,675

Equivalent Units Materials Conversion 100 units @ $72.75 4,800 160 100 4,800

All costs accounted for

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.

Conversion costs assigned to batches as in process costing.

FIFO Method

Appendix 4A

FIFO vs. Weighted-Averagethat the The FIFO method (generally considered more accurate Method
weighted-average method) differs from the weighted-average method in two ways:

1. The computation of equivalent units. 2. The way in which the costs of beginning inventory are treated in the cost reconciliation report.

Lets revisit the Smith Company Equivalent Units example. Assume the following activity is FIFO Method reported in Department A for the month of June:

Percent Completed Units Work in process, June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process, June 30 300 6,000 5,400 Materials Conversion 40% 20%

900

60%

30%

Step 1: Determine the number of units completed and transferred out of Department A in June.

Equivalent Units FIFO Method

Percent Completed Units Work in process, June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process, June 30 300 6,000 5,400 Materials Conversion 40% 20%

900

60%

30%

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.
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 5,940 540 270 5,670 5,400 Conversion 5,400

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.
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 5,820 120 60 5,610 5,940 Conversion 5,670

Equivalent Units FIFO Method

Equivalent Units 6,000 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 5,400 540 (120) 5,820

Equivalent Units 6,000 Units FIFO Method Conversion


Started
Beginning Work in Process 300 Units 20% Complete 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 5,400 270 (60) 5,610

Equivalent Units: Weighted Average vs. are As shown below, 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 5,940 120 5,820 60 5,610

Equivalent units - weighted average method Less equivalent units in beginning inventory: 300 units 40% 300 units 20% Equivalent units - FIFO method

Conversion 5,670

Therevisit the Double Diamond Skis Shaping and Milling Lets Production Report - FIFO Department for the Month of May to prepare our production Methodin process, May 1: 200 units report. Work
Materials: 55% complete 9,600 Conversion: 30% complete $ 5,575 $15, 175 Production started during May 5,000 units Production completed during May 4,800 units Costs added to production in May Materials cost $ 368,600 Conversion cost 350,900 Work in process, May 31 400 units Materials: 40% complete Conversion: 25% complete

Step 1: Prepare the quantity schedule and compute equivalent units.

The Production Report - FIFO Method


Units to be accounted for: Work in process, 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 5,000 5,200

Equivalent units Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600

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, 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 5,000 5,200 Equivalent units Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600

The Production Report - FIFO Method

Step 3: Determine the number of units started and completed during the period.

The Production Report - FIFO Method


Units to be accounted for: Work in process, 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 5,000 5,200

Equivalent units Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600

The Calculate the equivalent units-ofFIFO and Production Report material Step 4: conversion that are in ending work in process inventory. Method
Units to be accounted for: Work in process, 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 5,000 5,200 Equivalent units Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600

The Calculate the total equivalent units for materials and conversion. Production Report - FIFO Step 5: Method
Units to be accounted for: Work in process, 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 5,000 5,200 Equivalent units Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600