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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc.

For

Hal. 7-1

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CHAPTER 7
THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES
The Cost of Quality
Meliputi cost untuk mendapatkan kualitas dan cost akibat kualitas tidak terpenuhi.
Types of Quality Costs
1. Prevention costs
Cost untuk mencegah kegagalan produk.
Cost untuk mendisain produk dan system produksi yang berkualitas tinggi.
2. Appraisal costs
Cost untuk mendeteksi kegagalan produk
Cost untuk inspeksi material, produksi (dalam proses dan produk jadi).
Cost untuk mendapatkan informasi tingkat kepuasan pelanggan.
3. Failure costs
Cost apabila terjadi kegagalan produk.
Internal failure costs: biaya kegagalan produk selama dalam proses (spoilage,
rework dll).
External failure costs: terjadi setelah produk dijual (garansi, complaint, penurunan
penjualan dll).

Total Quality Management

Agar perusahaan bisa bertahan dalam persaingan bisnis harus bisa menyediakan produk
yang berkualitas dengan harga yang menarik.
Total Quality Management adalah peningkatan kualitas dengan cara meningkatkan kualitas
seluruh proses dan aktivitas.
Karakteristik TQM:
1. Seluruh aktivitas bisnis bertujuan melayani pelanggan, baik internal maupun eksternal.
2. Top manajemen berperan aktif dalam peningkatan kualitas.
3. Seluruh pegawai terlibat secara aktif dalam peningkatan kualitas.
4. Memiliki system untuk mengidentifikasi masalah, membangun pemecahan masalah dan
tujuan peningkatan kualitas.
5. Menganggap karyawan sebagai asset yang bernilai tinggi dan memberikan pelatihan
terus-menerus kepada karyawan.

Accounting for Production Losses in a Job Order Cost System


Accounting for Scrap
Scrap:
sisa material
material yang rusak dan tidak bisa dikembalikan ke vendor
material yang rusak akibat kesalahan pekerja / mesin

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-2

A. Jika nilai scrap tidak material: pada waktu terjadi scrap tidak di catat, dan saat dijual dapat
dicatat sbb:
1. Penjualan scrap dicatat sebagai scrap sales
Cash (or Accounts Receivable)
Scrap Sales (or Other Income)

500

2. Penjualan scrap sebagai pengurang cost of goods sold


Cash (or Accounts Receivable)
Cost of Goods Sold

500

3. Penjualan scrap sebagai pengurang Factory overhead control


Cash (or Accounts Receivable)
Factory Overhead Control

500

4. Penjualan scrap dicatat sebagai pengurang material cost job ybs


Cash (or Accounts Receivable)
Work in Process

500

500

500

500

500

B. Jika nilai scrap material


1. Pada saat terjadi scrap
Scrap Inventory
Work in Process

5.000

2. Pada saat dijual


Cash (or Accounts Receivable)
Scrap Inventory

5.000

5.000

5.000

Accounting for Spoiled Goods


Spoiled goods (spoilage):
Merupakan kerusakan pada produk yang sudah selesai seluruhnya atau selesai sebagian.
Tidak bisa diperbaiki karena secara teknis tidak bisa atau tidak ekonomis.

Spoilage Caused by Customer

Biaya spoilage dibebankan kepada pelanggan.


COGS = Total Cost harga jual Spoiled Goods Inventory
Ilustrasi:
Cost satu buah kursi:
Materials
Direct labor
Factory overhead
Total

$20
5
10
$35

Ada seorang pelanggan memesan 1.000 buah kursi (Job 876). Setelah selesai pembuatan 100
buah kursi pelanggan tersebut minta perubahan model. 100 kursi yang sudah selesai tidak
dapat diperbaiki, tetapi dapat dijual $10 per kursi. Harga jual kursi 150% dari COGS.

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-3

Total costs yang dibebankan pada job 876: 1.100 unit x $35 = $38.500
Jurnal untuk mencatat penyelesaian job 876:
Spoiled Goods Inventory (100 x $10)
Cost of Goods Sold ($38.500 $1.000)
Work in Process

1.000
37.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:


Accouts Receivable (or cash)
Sales ($37.500 x 150%)

56.250

Jurnal untuk mencatat penjualan spoiled goods:


Cash (or Accouts Receivable)
Spoiled Goods Inventory

1.000

38.500

56.250

1.000

Spoilage Caused by Internal Failure

Biaya spoilage dibebankan pada perusahaan (FOH control),


COGS sebesar unit x unit cost.

Jika spoilage bisa dijual:


Hasil penjualan debet ke Spoiled goods inventory,
FOH Control = biaya spoilage Spoilage Goods Inventory.
Jurnal untuk mencatat penyelesaian job 876:
Spoiled Goods Inventory (100 x $10)
Factory Overhead Control
Cost of Goods Sold (1.000 x $35)
Work in Process

1.000
2.500
35.000

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:


Accouts Receivable (or cash)
Sales ($35.000 x 150%)

52.500

38.500

52.500

Jurnal untuk mencatat penjualan spoiled goods: idem


Accounting for Rework
Job 901 sudah selesai dibuat dengan total biaya $200.000. Kemudian ada rework (berupa
penggantian material) dengan biaya sbb:
Materials
Direct labor
Factory overhead
Total

$8.000
1.000
4.000
$13.000

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-4

Rework Caused by Customer

Biaya rework dibebankan pada customer (debet ke Work in Process)

Jurnal untuk mencatat rework:


Work in Process
Materials
Payroll
Applied Factory Overhead
Jurnal untuk mencatat pengiriman job 901 ke pelanggan:
Accouts Receivable (or cash)
Sales ($213.000 x 150%)

13.000

8.000
1.000
4.000

319.500
319.500

Rework Caused by Internal Failure

Biaya rework dibebankan pada perusahaan (debet ke Factory Overhead Control)

Jurnal untuk mencatat rework:


Factory Overhead Control
Materials
Payroll
Applied Factory Overhead
Jurnal untuk mencatat pengiriman job 901 ke pelanggan:
Accouts Receivable (or cash)
Sales ($200.000 x 150%)

Supported by Nugraha Corporation

13.000

8.000
1.000
4.000

300.000
300.000

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-5

Accounting for Productioan Losses in a Process costing System


Internal Failure
Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead Control).
Jika produk yang rusak bisa dijual, maka Hasil penjualannya di debet ke Spoiled Goods
Inventory. (FOH Control = Total cost produk rusak Spoiled Goods Inventory)).
Ilustrasi:
Deco Pottery Company membuat gelas keramik dalam departemen yaitu departemen Molding
dan Glazing. Di departemen Molding ada proses pemanasan sehingga ada gelas yang pecah (M
100%, CC 80%). Gelas yang pecah di departemen Molding tidak ada harga jualnya. Gelas
yang rusak pada departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%).
Gelas yang sempurna dijual $2,5 per unit, yang rusak dijual $0,5 per unit.
Data bulan November:
Molding
Glazing
Units in WIP, beg. inv.
4.000
3.000
Units started in Molding Dept.
21.000
Units transferred to Glazing Dept.
19.000
Units received from Molding Dept.
19.000
Units transferred to Finished Goods inv.
15.000
Units in WIP, end. Inv.
3.600
4.000
Units spoiled during the period
2.400
3.000
Tingkat penyelesaian WIP ending inventory
Molding
Glazing
Materials
100%
100%
Conversion Costs
30%
25%
Costs data:
WIP, beg. Inv.
Molding
Glazing
Cost from preceding dept.
$1.396,00
Materials
$615,00
196,00
Labor
366,40
310,00
FOH
549,60
310,00
Cost added to process during period
Materials
3.885,00
1.520,00
Labor
2.273,60
3.718,00
FOH
3.410,40
3.718,00
I. Average Cost Flow Assumption
A. Departemen Molding
Langkah 1: Menghitung equivalent unit
M
Eq. units transf. out
Units in ending inv.
3.600
Tingkat penyelesaian
100%
Eq. units ending inv.
Units of spoilage
2.400
Tingkat penyelesaian
100%

19.000
3.600

L
3.600
30%
2.400
80%

Supported by Nugraha Corporation

19.000
1.080

FOH
3.600
30%
2.400
80%

19.000
1.080

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Eq. units of spoilage
2.400
Total Equivalent units
25.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Molding Departement
Cost of Production Report
For November, 20A
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Glazing Dept.
Ending Inventory
Lost in the process

100%
100%

1.920
22.000

30%
80%

Cost charged to Departement


Total Cost
Beginning inventory:
Materials
$615,00
Labor
366,40
Factory overhead
549,60
Total cost in beginning inv.
$1.531
Cost added during the current period:
Materials
3.885,00
Labor
2.273,60
Factory overhead
3.410,40
Total cost added
$9.569
Total cost charged to department
$11.100
Cost Accounted for as
%
Eq. Unit
Unit
follows
Units
Comp
Cost
Transfer to Glazing Dep
19.000
100
19.000
$0,48
Spoilage charge to FOH
Materials
2.400
100
2.400
$0,18
Labor
2.400
80
1.920
0,12
Factory overhead
2.400
80
1.920
0,18
WIP, ending inventory
Materials
3.600
100
3.600
$0,18
Labor
3.600
30
1.080
0,12
Factory overhead
3.600
30
1.080
0,18
Tot. cost accounted for
Jurnal untuk mencatat transfer cost dari departemen
WIP-Glazing Dept
Factory Overhead Control
WIP Molding Dept.
B. Departemen Glazing
Langkah 1: Menghitung equivalent unit
From Pre Dept.
Eq. Units transferred out
15.000
Eq. Unit in ending inv
4.000

Material
15.000
4.000

Supported by Nugraha Corporation

FOH

30%
80%
Eq.Unit

25.000
22.000
22.000

Hal. 7-6
1.920
22.000

Quantity
4.000
21.000
25.000
19.000
3.600
2.400
25.000
Unit Cost

$0,18
0,12
0,18
$0,48
Total Cost
$9.120,00

$432,00
230,40
345,60
$648,00
129,60
194,40
9.120
1.008

Labor
15.000
1.000

1.008,00

972,00
$11.100,00

10.128

FOH
15.000
1.000

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Eq. Unit of spoilage
3.000
3.000
Total equivalent unit
22.000
22.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Glazing Departement
Cost of Production Report
For November 20A
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to FG
Ending Inventory
Lost in the process

100%
100%

Cost charged to Departement


Beginning inventory:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as
follows
Transfer to FG inv
Trans to Spoiled G inv
Spolage charge to FOH:
Cost of spolage unit
Less salvage value
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For

Units
15.000
3.000

3.000
19.000

FOH

25%
100%

25%
100%

Total Cost

Eq. Unit

Hal. 7-7
3.000
19.000

Quantity
3.000
19.000
22.000
15.000
4.000
3.000
22.000
Unit Cost

$1.396
196
310
310
$2.212
$9.120
1.520
3.718
3.718
$18.076
$20.288
%
Comp
100

Eq. Unit
15.000

22.000
22.000
19.000
19.000

$0,980

Unit
Cost
$0,98
$0,50

3.000
3.000

100

3.000

$0,98 2.940
$0,50
1.500

4.000
4.000
4.000
4.000

100
100
25
25

4.000
4.000
1.000
1.000

$0,478 1.912
0,078
312
0,212
212
0,212
212

Jurnal untuk mencatat transfer cost dari departemen


Finished Goods inventory
Spoilage Goods inventory
Factory Overhead Control
WIP Glazing Dept.

Supported by Nugraha Corporation

$0,478
0,078
0,212
0,212

14.700
1.500
1.440

Total Cost
$14.700
1.500
1.440

2.648
$20.288

17.640

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-8

C. Normal Production Shrinkage


Contoh pada proses pembuatan sirup di Sweet-Stuff Company. Proses dimulai di departemen
Cooking berupa pemanasan air gula sehingga ada penguapan (air berkurang). Kemudian
ditransfer ke departemen Bottling.
Berikut ini data Departemen Cooking pada bulan Pebruari:
Gallons in Work in Process beginning inventory
Gallons started in process in Cooking Dept.
Gallons transferred to Bottling Departement
Gallons in Work in Process, ending inventory
Gallons lost in the process during the period
Tingkat penyelesaian WIP end. Inv.
Materials
Labor
FOH

4.000
26.000
5.000
5.000
5.000

100%
25%
25%

Costs data:
WIP, beg. Inv.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

$5.450
535
1.070
32.550
7.540
15.080

Departemen Cooking
Langkah 1: Menghitung equivalent unit
Eq. Units transferred out
Eq. Unit in ending inv
Total equivalent unit

Material
20.000
5.000
25.000

Labor
20.000
1.250
21.250

Supported by Nugraha Corporation

FOH
20.000
1.250
21.250

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Langkah 2: Membuat Cost of Production Report


Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For Pebruarl, 20A
Quantity Schedule
M
Beginning Inventory
Started in process during the period
Transferred to Bottling Dept.
Ending Inventory
Units lost in the process

100%

Cost charged to Departement


Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as
Follows
Units
Transfer to Canning Dept.
20.000
WIP, ending inv.
Materials
5.000
Labor
5.000
Factory overhead
5.000
Total cost accounted for
Jurnal:
WIP Bottling Dept.
WIP Cooking Dept.

FOH

25%

25%

Total Cost

Eq.Unit

Hal. 7-9

Q
4.000
26.000
30.000
20.000
5.000
5.000
30.000
Unit Cost

$5.450
535
1.070
$7.055

%
Comp
100
100
25
25

$32.550
25.000
7.540
21.250
15.080
21.250
$55.170
$62.225
Unit
Eq. Unit
Cost
20.000
$2,66
5.000
1.250
1.250

$1,52
0,38
0,76

$7.600
475
950
53.200

$$1,52
0,38
0,76
$2,66
Total Cost
$53.200

9.025
$62.225
53.200

II. Process Costing with a Fifo Cost Flow Assumption


Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv:
Molding
Glazing
Materials
100%
100%
Conversion cost
60%
70%
A. Departemen Molding
Equivalent unit
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
1.600
1.600
Eq. unit started and completed
15.000
15.000
15.000
Eq. unit ending inv
3.600
1.080
1.080

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Eq. unit of spoilage
2.400
Total
21.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Molding Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
100%
60%
Started in process
Transferred to Ass. Dept.
Ending Inventory
Lost in the process

100%
100%

Cost charged to Departement


Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as Follow:
Units
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Labor
4.000
Factory overhead
4.000
Started and completed
15.000
Total cost transfered
Spoilage charged to FOH C
Materials
2.400
Labor
2.400
Factory overhead
2.400
WIP, ending inventory
Materials
3.600
Labor
3.600
Factory overhead
3.600
Tot. cost accounted for

1.920
19.600

FOH
60%

30%
80%

30%
80%

Total Cost

Eq. Unit

Hal. 7-10
1.920
19.600

Quantity
4.000
21.000
25.000
19.000
3.600
2.400
25.000
Unit Cost

$615,00
366,40
549,60
$1.531,00

%
Comp

$3.885,00
2.273,60
3.410,40
$9.569,00
$11.100,00
Eq.
Unit
Unit
Cost

21.000
19.600
19.600

$0,185
0,116
0,174
$0,475
Total Cost

$1.531,00
40
40
100

1.600
1.600
15.000

$0,116
0,174
$0,475

185,60
278,40

100
80
80

2.400
1.920
1.920

$0,185
0,116
0,174

$444,00
222,72
334,08

100
30
30

3.600
1.080
1.080

$0,185
0,116
0,174

$666,00
125,28
187,92

Average cost (Biaya rata-rata) = cost added / equvalent unit


Jurnal:
WIP Glazing Dept.

9.120,00

Supported by Nugraha Corporation

$1.995,00
7.125,00
$9.120,00

1.000,80

979.20
$11.100,00

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-11

FOH Control
WIP Molding Dept.

10.120,80

1.000,80

B. Departemen Glazing
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang
From Pre. Dep.
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
0
900
900
Eq. unit started and completed
12.000
12.000
12.000
12.000
Eq. unit ending inv
4.000
4.000
1.000
1.000
Eq. unit of spoilage
3.000
3.000
3.000
3.000
Total
19.000
19.000
16.900
16.900
Langkah 2: Membuat Cost of Production Report.
Deco Pottery Company
Glazing Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory
100%
70%
70%
3.000
Started in process
19.000
22.000
Transferred to Ass. Dept.
15.000
Ending Inventory
100%
25%
25%
4.000
Lost in the process
100%
100%
100%
3.000
22.000
Cost charged to Departement
Total Cost
Eq. Unit
Unit Cost
Beginning inventory:
Cost from preceding departemen
$1.396
Materials
196
Labor
310
Factory overhead
310
Total cost in beginning inv.
$2.212
Cost added during the current period:
Cost from preceding departemen
$9.120
19.000
$0,48
Materials
1.520
19.000
0,08
Labor
3.718
16.900
0,22
Factory overhead
3.718
16.900
0,22
Total cost added
$18.076
Total cost charged to departement
$20.288
$1,00
Cost Accounted for as Follow: Units
% Com E.Unit Un Cost
Total Cost
Transfered to Ass. Dept.:
From beginning inv:
$2.212
Cost to complete:
Labor
3.000
30
900
$0,22
198
Factory overhead
3.000
30
900
0,22
198
$2.608
Started and completed
12.000
100
12.000
1,00
12.000
Total cost transfered
$14.608
Tranf. to Spoilage Good Inv
3.000
$0,50
1.500
Spolage charged to FOH
Cost of spoilage unit
3.000
100
3.000
$1,00
$3.000

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Less Salvage value of SG
WIP, ending inventory
From beginning inv
Materials
Labor
Factory overhead
Tot. cost accounted for

3.000

4.000
4.000
4.000
4.000

100
100
25
25

4.000
4.000
1.000
1.000

0,50

1.500

$0,48
0,08
0,22
0,22

$1.920
320
220
220

Jurnal:
Finished Goods Inventory
Spoiled Goods Inventory
FOH Control
WIP Glazing Dept.

14.608
1.500
1.500

Hal. 7-12
1.500

2.680
$20.288

17.608

C. Normal Production Shrinkage


Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%.
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
1.600
1.600
Eq. unit started and completed
16.000
16.000
16.000
Eq. unit ending inv
5.000
1.250
1.250
Total
21.000
18.850
18.850
Langkah 2: Membuat Cost of Production Report.
Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For February, 20A
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process during the period
Transferred to Bottling Dept.
Ending Inventory
Units lost in the process

100%

Cost charged to Departement


Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added

FOH

25%

25%

Total Cost

Eq.Unit

$5.450
535
1.070
$7.055
$32.550
7.540
15.080
$55.170

Supported by Nugraha Corporation

Quantity
4.000
26.000
30.000
20.000
5.000
5.000
30.000
Unit Cost

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Total cost charged to departement
Cost Accounted for as
Follow:
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Labor
Factory overhead
Started and completed
Total cost transfered
WIP, ending inventory
Materials
Labor
Factory overhead
Tot. cost accounted for

Units

Hal. 7-13

$62.225
%
Comp

Eq.
Unit

Unit
Cost

Total Cost
$7.055

4.000
4.000
16.000

40
40
100

1.600
1.600
16.000

640
1.280

5.000
5.000
5.000

100
25
25

5.000
1.250
1.250

$7.750
500
1.000

$8.975
44.000
$52.975

9.250
$62.225

Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen Bottling:
WIP Bottling Dept.
52.975
WIP Cooking Dept.
52.975
LATIHAN
P7-1 Scrap and Spoilage
Scrap sales bulan ini $550. Pada job 492: 200 buah pintu salah ukur sehingga harus diganti.
Pintu yang salah ukur dapat dijual dengan harga $2,25 per buah. Cost pintu yang salah sbb:
Material (1.200 lbr x $1)
$1.200
Labor (10 jam x $15)
150
FOH (10 jam x $45)
450
Total
$1.800
Diminta:
1) Buat jurnal untuk mencatat cost pintu yang salah dan transfer ke spoilage good
inventory.
2) Buat jurnal untuk mencatat penjualan scrap dan spoilage good inventory.
P7-2 Spoilage in Job Order Costing
Terdapat pesanan 5.000 custom housing (Job 3387). Setelah selesai ternyata terdapat 200 unit
yang rusak. Pemesan setuju untuk menerima 4.800 saja. Unit yang rusak dapat dijual $15 per
unit. Total cost job 3387 adalah sbb:
Material
$46.000
Labor (1.000 jam x $14)
14.000
FOH ($30 jam per DLH)
30.000
Total
$90.000
Harga jual 140% dari cost.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat
transfer ke spoiled good inventory dan pengiriman job 3387.
2) Buat jurnal di atas dengan asumsi external failure.

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-14

P 7-3 Rework in Job Costing


Total cost job 8962 (1.000 unit lemari) adalah sbb:
Material
$92.000
Labor (3.000 jam x $12)
36.000
FOH ($24 jam per DLH)
72.000
Total
$200.000
Harga jual 150% dari cost. Terdapat 100 unit yang rusak dengan biaya perbaikan $4 dan
DLH.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk mencatat
rework dan pengiriman job 8962.
2) Buat jurnal di atas dengan asumsi external failure.
P 7-5 Spoilage and Shrinkage in Process Costing, Average cost.
Proses produksi pada Hometown Brewery Company: Bahan-bahan dicampur dan dimasak di
Departemen Mixing and Brewing (terdapat normal shrinkage karena pemanasan). Kemudian
bahan dikirim ke Departemen Canning (terdapat spoilage pada tingkat biaya konversi 80%,
material telah lengkap). Data bulan Januari adalah sbb:
Units in beginning inventory
Units started in process
Units transferred to Canning Dept.
Units transferred to Finished Goods inv.
Units spoiled in process
Units in ending inventory
Mixing (100% M, 40% L and FOH)
Canning (100% M, 50% L and FOH)
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
Diminta:
(1)
(2)

Mixing and Brewing


4.000
36.000
28.000
6.000
6.000

Canning
4.000
28.000
25.000
4.000
1.000

Mixing and Brewing

Canning

$600
88
128

$550
190
75
150

4.840
824
1.088

1.520
786
1.572

Buat Cost of Production Report.


Jurnal untuk mencatat transfer biaya dari tiap departemen.

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-15

P 7-6 Spoilage Due to Internal Failure in Process Costing, FIFO.


Proses produksi pada Handy Tool Company: dimulai di Fabricating Dept (inspeksi pada tingkat
biaya konversi 60%). Selanjutnya bahan ditransfer ke Finishing Dept (inspeksi pada akhir
proses). Material ditambahkan pada awal proses. Unit rusak pada Fabricating Dept. tidak
memiliki nilai jual, unit rusak pada Finishing Dept. nilainya $1 per unit. Perusahaan ini
menggunakan asumsi FIFO cost flow. Berikut ini adalah data untuk bulan April:
Fabricating

Units in beginning inventory


Fabricating (100% M, 70% L and FOH)
Finishing (100% M, 40% L and FOH)
Units started in process in Fabricating Dept.
Units transferred from Fabricating to Finishing Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Units spoiled
Fabricating (100% M, 40% L and FOH)
Finishing (100% M, 25% L and FOH)

2.000
9.000
9.000
500
1.500

Finishing
3.000
9.000
9.000
100
2.000

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
Diminta:
(3)
(4)

Fabricating

Finishing

$1.900
340
1.020

$6.100
3.500
520
780

9.180
2.125
6.375

10.800
3.720
5.580

Buat Cost of Production Report.


Jurnal untuk mencatat transfer dari Departemen Fabricating ke Departemen
Finishing dan dari Departemen Finishing ke Finished Goods.

Supported by Nugraha Corporation