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

Sistem Job-order costing menggunakan kartu biaya pesanan (job cost sheets ) untuk mengakumulasi biaya • Process costing menghitung unit cost per departemen. • 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).Perbedaan Job-Order dan Process Costing Cut Afrianandra SE Ak M. sedangkan pengakumulasian biaya job order berdasarkan pesanan • Sistem Process costing menggunakan laporan produksi per departemen untuk mengakumulasi biaya. Job order costing digunakan pada saat produk yang dihasilkan beragam dalam satu periode. sedangkan menghitung unit cost per pekerjaan .

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 .

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.

Perbandingan Job-Order Biaya ditelusuri dan dan 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 .

bahan baku.Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012 Summary • Dalam sistem perhitungan biaya berdasarkan proses.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 .

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

tergantung pada produk final yang dihasilkan SEE PAGE 176-178 . Aliran produk berurutan (Sequential Product flow) 2. 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. Aliran produk Paralel (Parallel Product Flow) Setiap produk diproses dalam urutan langkah-langkah yang sama 3.Bus(acc) 4/21/2012 Aliran Produksi Secara Fisik 1.Cut Afrianandra SE Ak M.

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

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

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

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

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

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

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.

A .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.

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

•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.Process Cost Flows (in journal entry form) Work in Process Department B Cut Afrianandra SE Ak M.

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

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

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

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

Quick Check  Cut Afrianandra SE Ak M.000 unit dan unit yang selesai adalah 10. Berapakah unit produksi PT. 11.000 b. Diffa mulai memproduksi 15. 13. PT. Diffa untuk periode tersebut? a.500 d.500 c. 10.000 unit memilik tingkat penyelesaian sebesar 30 persen.000 unit.000 . 15.Bus(acc) 4/21/2012 Untuk periode berjalan. dimana 5.

Bus(acc) 4/21/2012 Untuk periode berjalan. Diffa mulai memproduksi 15. 13. 15. Diffa untuk periode tersebut? a. 10.000 unit memilik tingkat penyelesaian sebesar 30 persen.000 units × b. dimana 5.30) = 11.000 unit.000 . Berapakah unit produksi PT.000 unit dan unit yang selesai adalah 10.500 equivalent units c. 11. PT.500 d.Quick Check  Cut Afrianandra SE Ak M.000 units + (5.000 10.500 0.

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

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 . •Blends together units and costs from prior and current periods. •Makes no distinction between work done in prior or current periods.

Conversion Direct Labor Type of Product Cost .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.

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.000 5. June 30 300 6.400 900 60% 30% . June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.

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 .400 Conversion 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 Conversion 5.400 5. Materials Units completed and transferred out of Department A in June Work in process.400 units from step one.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 5.940 540 270 5.400 .670 5. 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 5.400 units from step one.400 Conversion 5.

400 .940 540 270 5. June 30: 900 units × 60% 900 units × 30% Equivalent units of Production in Department A during June 5.670 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.400 Conversion 5.

Weighted-Average Example 6.400 Units Completed 540 Equivalent Units 5.100 Units Started and Completed Ending Work in Process 900 Units 60% Complete 5.000 Units Materials Started Beginning Work in Process 300 Units 40% Complete 5.940 Equivalent units of production 900 × 60% .

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 5.670 Equivalent units of production 900 × 30% .400 Units Completed 270 Equivalent Units 5.Weighted-Average Example 6.

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

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.

900 Work in process.Example units Work Report May 1: 200 Materials: 55% complete 9.800 units Costs added to production in May Materials cost $ 368.000 units Production completed during May 4. May 31 400 units Materials: 40% complete Conversion: 25% complete .575 Production started during May 5.600 Conversion cost 350.600 Conversion: 30% complete $ 5.Production in process.

800 4. May 31 4. Units to be accounted for: Work in process. May 1 Started into production Total units 200 5.000 5.800 400 4.200 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process.800 Production Report Example .Step1: Prepare Quantity Schedule with Equivalent Units.

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

Units to be accounted for: Work in process.800 160 5.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.000 5.800 Production Report Example . May 31 Materials 40% complete Conversion 25% complete 4.900 4.960 100 4.200 4.800 400 4.

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 .

900 $ 356.175 719.200 4. May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 15.475 4. Production Report Example Total Cost Cost to be accounted for: Work in process.Step 2: Compute the cost per equivalent unit.500 $ 734.575 350.675 Materials $ 9.600 $ 378.600 368.960 Conversion $ 5.900 .

175 719.Step 2: Compute the cost per equivalent unit.960 units = $76. May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 15.200 4.675 Materials $ 9.25 Conversion $ 5.575 350.600 368. Production Report Example Total Cost Cost to be accounted for: Work in process.25 .960 $ 76.200 ÷ 4.900 $378.900 $ 356.500 $ 734.600 $ 378.475 4.

May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 15.500 $ 734.575 350.25 Total cost per equivalent unit = $76.900 $ 356.960 Conversion $ 5.900 $ 72.675 Materials $ 9.25 + $72.600 $ 378.175 719.600 368.00 $356.475 4.475 ÷ 4.75 = $149.200 4.Step 2: Compute the cost per equivalent unit.75 .75 Cost per equivalent unit $ 76. Production Report Example Total Cost Cost to be accounted for: Work in process.900 units = $72.

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

Step 3: Prepare a Cost Reconciliation Production Report Example 4.00 Cost accounted for as follows: Transferred out during May Work in process. May 31: Materials Conversion Total work in process.800 .200 Equivalent Units Materials Conversion 4.800 160 100 4. May 31 Total cost accounted for Total Cost $ 715.800 units @ $149.

25 Cost accounted for as follows: Transferred out during May Work in process.75 4. May 31 Total cost accounted for Total Cost $ 715.Step 3: Prepare a Cost Reconciliation Production Report Example 160 units @ $76.475 $ 734.200 12.800 160 100 4.800 All costs accounted for .200 7.675 Equivalent Units Materials Conversion 100 units @ $72.275 19. May 31: Materials Conversion Total work in process.

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

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.

June 30 300 6.400 Materials Conversion 40% 20% 900 60% 30% .Let’s 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.000 5. June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.

Equivalent Units – FIFO Method Percent Completed Units Work in process. June 30 300 6.400 Materials Conversion 40% 20% 900 60% 30% . June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process.000 5.Step 1: Determine the number of units completed and transferred out of Department A in June.

400 Conversion 5.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.670 5. June 30: 900 units × 60% 900 units × 30% Equivalent units of Production in Department A during June 5.940 540 270 5.400 .

820 120 60 5.610 5.670 Equivalent Units – FIFO Method .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.940 Conversion 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.

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.Equivalent Units 6.400 540 (120) 5.820 .000 Units – FIFO Method Materials Started Beginning Work in Process 300 Units 40% Complete 5.

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 5.610 .400 270 (60) 5.Equivalent Units 6.

Equivalent Units: Weighted Average vs.940 120 5. Materials 5. are As shown below.820 60 5.610 Equivalent units . 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.weighted average method Less equivalent units in beginning inventory: 300 units × 40% 300 units × 20% Equivalent units .670 .FIFO method Conversion 5.

575 $15. 175 Production started during May 5.FIFO Department for the Month of May to prepare our production Methodin process.600 Conversion cost 350.900 Work in process. May 31 400 units Materials: 40% complete Conversion: 25% complete .Therevisit the Double Diamond Skis Shaping and Milling Let’s Production Report . Work Materials: 55% complete 9.600 Conversion: 30% complete $ 5.800 units Costs added to production in May Materials cost $ 368. May 1: 200 units report.000 units Production completed during May 4.

840 140 4.200 Equivalent units Materials Conversion 90 4. The Production Report .FIFO Method Units to be accounted for: Work in process.600 160 4.600 . 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.Step 1: Prepare the quantity schedule and compute equivalent units.000 5.850 100 4.

600 160 4.FIFO Method . 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. Units to be accounted for: Work in process.000 5.Step 2: Calculate the equivalent units of material and conversion that were transferred from beginning work in process to the next department.200 Equivalent units Materials Conversion 90 4.600 The Production Report .840 140 4.850 100 4.

200 Equivalent units Materials Conversion 90 4.600 160 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 . The Production Report .FIFO Method Units to be accounted for: Work in process.840 140 4.000 5.Step 3: Determine the number of units started and completed during the period.850 100 4.

000 5.850 100 4.600 .600 160 4.200 Equivalent units Materials Conversion 90 4.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 5.840 140 4.

000 5.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 5.600 .200 Equivalent units Materials Conversion 90 4. Production Report .850 100 4.The Calculate the total equivalent units for materials and conversion.840 140 4.600 160 4.

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