Hal. 6-1
CHAPTER 6
PROCESS COSTING
Process costing
Production cost diakumulasikan pada tiap cost center (departemen atau
proses).
Produk dibuat secara terus-menerus atau mass production (produk yang dibuat
serupa).
Diterapkan pada industri kertas, semen, perakitan (mobil dll).
Dibuat akun WIP untuk tiap departement.
Ilustrasi:
American Chair Company memiliki dua departemen yaitu dept. Cutting dan
Assembly.
Penggunaan direct material:
Departemen Cutting
Departemen Assembly
$13.608
7.296
13.608
7.296
20.904
Ingat: pada job order costing hanya ada satu akun WIP
Penggunaan direct labor:
Departemen Cutting
Departemen Assembly
$5.000
9.210
5.000
9.210
14.210
20.900
7.400
5.700
500
1.700
5.600
= $7.904
= 11.052
7.904
11.052
18.956
Cutting
100
600
500
Assembly
180
200
500
580
100
Cutting
60%
20%
40%
Assembly
100%
70%
70%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
Cutting
Assembly
$1.892
400
796
$8.320
830
475
518
13.608
5.000
7.904
7.296
9.210
11.052
Labor
200
20%
40
500
540
FOH
200
40%
80
500
580
Langkah 2: Menghitung total cost dan average cost per equivalent unit.
Average cost (Biaya rata-rata) = (cost beg inv + cost added) / equvalent unit
Materials
Labor
FOH
TOTAL
Cost in beg. Inv.
$ 1.892
$ 400
$ 796
$3.088
Cost added during period
13.608
5.000
7.904
26.512
Total cost to be accounted for
$15.500
$5.400
$8.700
$29.600
Bahan Kuliah Akuntansi Biaya Disiapkan oleh Kodirin, Ak
620
$25
540
$10
60%
580
$15
FOH
20%
40%
Total Cost
Eq.
Unit
$50
Quantity
100
600
700
500
200
700
Unit Cost
$1.892
400
796
$3.088
Units
500
%
Comp
100
200
200
200
60
20
40
$13.608
5.000
7.904
$26.512
$29.600
Eq.
Unit
Unit
Cost
500
$50
120
40
80
$25
10
15
620
540
580
$25
10
15
$50
Total Cost
$25.000
$3.000
400
1.200
4.600
$29.600
From Pre
Dept.
100
100%
100
580
680
M
100
100%
100
580
680
L
100
70%
70
580
650
FOH
100
70%
70
580
650
100%
Transfer to FG
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For
FOH
$ 518
11.058
$11.570
650
$17,80
FOH
70%
70%
Total Cost
Eq.Unit
TOTAL
$10.143
52.558
$62.701
$93,65
Quantity
180
500
680
580
100
680
Unit Cost
$8.320
830
475
518
$3.088
$25.000
7.296
9.210
11.025
$52.558
$62.701
Units
580
%
Comp
100
Eq.
Unit
580
100
100
100
100
100
100
70
70
100
100
70
70
680
680
650
650
Unit
Cost
$93,65
$49,00 $4.900
11,95
1.195
14,90
1.043
17,80
1.246
$49,00
11,95
14,90
17,80
$93,65
Total Cost
$54.317
8.384
$62.701
Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:
Finished Goods inventory
54.317
WIP Assembly Dept.
54.317
800
2.000
4.000
5.800
1.000
100%
50%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH
$1.532
1.692
57
114
12.000
16.940
3.660
7.320
Departemen Mixing
Langkah 1: Menghitung equivalent unit
Units in ending inv.
Tingkat penyelesaian end. inv
Equivalent units ending inv.
Equivalent units transferred out
Total Equivalent units
From Pre
Dept.
1.000
100%
1.000
5.800
6.800
M
1.000
100%
1.000
5.800
6.800
L
1.000
50%
500
5.800
6.300
FOH
1.000
50%
500
5.800
6.300
Quantity Schedule
Beginning Inventory
Received from Pigment Dept.
Added to process in Mixing Dept
Transferred to Canning Dept.
Ending Inventory
100%
50%
Total Cost
FOH
Q
800
2.000
4.000
6.800
5.800
1.000
6.800
50%
Eq.
Unit
Unit Cost
$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp
100
Eq. Unit
Units
5.800
5.800
Unit
Cost
$6,50
1.000
1.000
1.000
1.000
100
100
50
50
1.000
1.000
500
500
$1,99
2,74
0,59
1,18
6.800
6.800
6.300
6.300
$1,99
2,74
0,59
1,18
$6,50
Total Cost
$37.700
$1.990
2.740
295
590
5.615
$43.315
Assembly
Units
Units
Units
Units
Units
Units
100
600
500
180
200
500
580
100
Cutting
60%
20%
40%
Assembly
100%
70%
70%
Cutting
80%
40%
60%
Assembly
40%
20%
20%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
Cutting
Assembly
$1.892
400
796
$8.320
830
475
518
13.608
5.000
7.904
7.296
9.210
11.052
A. Departemen Cutting
Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada
periode sekarang
Cara 1
M
L
FOH
% penyelesaian WIP beg. inv
80%
40%
60%
% to complete WIP beg. inv
20%
60%
40%
Units in beginning inv.
100
100
100
Eq. units to complete beg inv
20
60
Units in ending inv.
200
200
200
% penyelesaian WIP end. inv
60%
20%
40%
Equivalent units ending inv.
120
40
Eq. units started and completed
400
400
*
Total Equivalent units
540
500
*
Jumlah yang ditransfer ke departemen selanjutnya
500 unit
Jumlah beginning inventori
100 unit
Jumlah yang dimulai dan selesai pada periode sekarang
400 unit
Cara 2
40
80
400
520
M
200
60%
L
200
20%
120
500
620
100
80%
FOH
200
40%
40
500
540
100
40%
80
540
80
500
580
100
60%
40
500
60
520
Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equvalent unit
Materials
Labor
FOH
TOTAL
Cost added during period
13.608
5.000
7.904
Divided by total equivalent units
540
500
520
Cost per equivalent unit
$25,20
$10,00
$15,20
$50,40
Langkah 3:Membuat Cost of Production Report
PT
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Ass. Dept.
Ending Inventory
60%
Units
FOH
20%
40%
Total Cost
Eq. nit
Quantity
100
600
700
500
200
700
Unit Cost
$1.892
400
796
$3.088
$13.608
5.000
7.904
$26.512
$29.600
%
Comp
Eq.
Unit
540
500
520
Unit
Cost
$25,20
10,00
15,20
$50,40
Total Cost
$3.088
100
100
100
400
20
60
40
100
20
60
40
400
$25,20
10,00
15,20
50,40
504
600
608
200
200
200
60
20
40
120
40
80
$25,20
10,00
15,20
$3.024
400
1.216
$4.800
20.160
$24.960
4.640
$29.600
144
70
400
614
Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equvalent unit
From beg
Dept
M
Labor
FOH
TOTAL
Cost added
$24.960
$7.296
$9.210 $11.052
Divided by total eq. unit
500
608
614
614
Cost per equivalent unit
$49,92
$12,0
$15,0
$18,0
$94,92
100%
Units
FOH
20%
70%
70%
Total Cost
Eq.
Unit
Quantity
180
500
680
580
100
680
Unit Cost
$8.320
830
475
518
$10.143
$24.960
7.296
9.210
11.052
$52.518
$62.661
%
Comp
Eq.
Unit
500
608
614
614
$49,92
12,00
15,00
18,00
$94,92
Unit
Cost
Total Cost
$10.143
180
180
180
400
20
60
40
100
108
144
144
400
12,00
15,00
18,00
94,92
1.296
2.160
2.592
100
100
100
100
100
100
70
70
100
100
70
70
$49,92
12,00
15,00
18,00
$4.992
1.200
1.050
1.260
$16.191
37.968
$54.159
8.502
$62.661
Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:
Finished Goods
54.159
WIP Assembly Dept.
54.159
C. Increase in Quantity of Production When Materials Are Added
Contoh pada proses pembuatan cat Tiger Paint Co, paint dye dari departement
pigment ditambah liquid latex base pada departement mixing.
Bahan Kuliah Akuntansi Biaya Disiapkan oleh Kodirin, Ak
800
2.000
4.000
5.800
1.000
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH
$1.532
1.692
57
114
12.000
16.940
3.660
7.320
FOH
25%
75%
800
160
25%
75%
800
600
1.000
50%
1.000
5.000
600
1.000
50%
500
5.00
0
6.10
0
6.160
500
5.000
6.100
* (5.800 800)
Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average Cost:
Cost added
Divided by total eq. unit
Cost per equivalent unit
From beg
Dept
$12.000
6.000
$2,00
M
$16.940
6.160
$2,75
Labor
FOH
$3.660
6.100
$0,60
$7.320
6.100
$1,20
TOTAL
$6.55
100%
Units
FOH
25%
50%
50%
Total Cost
Eq.Unit
Quantity
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit Cost
$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp
Eq.
Unit
6.000
6.160
6.100
6.100
$2,00
2,75
0,60
1,20
$6,55
Unit
Cost
Total Cost
$3.395
800
800
800
5.000
20
75
75
100
160
600
600
5.000
$2,75
0,60
1,20
$6,55
440
360
720
1.000
1.000
1.000
1.000
100
100
50
50
1.000
1.000
500
500
$2,00
2,75
0,60
1,20
$2.000
2.750
300
600
$4.915
32.750
$37.665
5.650
$43.315
LATIHAN
P 6-5. Hytest Chemical Corporation memproduksi bahan bakar dalam dua tahap. Bahan baku
diproses di Departemen Refining kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi average cost
flow. Berikut ini adalah data untuk bulan Maret 2004.
Units in beginning inventory
Units started in process in Refining Dept.
Units transferred from Refining to Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Refining (100% M, 75% L, and 50% FOH)
Blending (80% M, 40% L, and 40% FOH)
Refining
800
7.200
7.000
Blending
1.400
7.000
1.800
9.200
1.000
1.000
Costs data:
Refining
Blending
WIP, beg. Inv.
Cost from preceding dept.
$1.754
Materials
$728
620
Labor
30
68
FOH
60
160
Cost added to process during period
Materials
7.272
4.380
Labor
1.520
3.100
FOH
2.940
5.600
Diminta:
(1)
Buat Cost of Production Report.
(2)
Jurnal untuk mencatat pemakaian cost bulan Maret dan transfer dari
Departemen Refining ke Departemen Blending dan dari Departemen
Blending ke Finished Goods.
P 6-8. Twonka Beverage Company memproduksi minuman dalam dua tahap. Bahan baku
diproses di Departemen Mashing kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi FIFO cost
flow. Berikut ini adalah data untuk bulan September 2004.
Mashing
Units in beginning inventory
Mashing (90% M, 60% L, and 30% FOH)
Blending (50% M, 20% L, and 20% FOH)
Units started in process in Mashing Dept.
Units transferred from Mashing to Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Mashing (60% M, 40% L, and 20% FOH)
Blending (100% M, 60% L, and 60% FOH)
Costs data:
Mashing
Blending
600
1.000
3.000
3.100
3.100
3.100
6.400
500
Blendin
g
$1.770
$1.088
172
172
100
55
74
Mashin
g
Blendin
g
6.006
1.470
3.020
1.405
2.004
2.672
Diminta:
(1)
Buat Cost of Production Report.
(2)
Jurnal untuk mencatat pemakaian biaya dan transfer dari Departemen
Mashing ke Departemen Blending dan dari Departemen Blending ke
Finished Goods.
800