PT ABC

LAPORAN HARGA POKOK P

AGUSTUS 2017 (AVARAGE HI

KETERANGAN DEPARTEMEN X
UNIT REPORT

PRODUK MASUK PROSES 47,000

WIP (AWAL) 4,000
PRODUK SIAP DAN DITRANSFER 40,000
WIP (AKHIR) 5,000
HILANG (AWAL) 6,000

COST REPORT WIP AWAL COST DEP. TERSEBUT TC UC

COST DARI DEP. TERDAHULU
PENYESUAIAN PRODUK HILANG
COST SETELAH PENYESUAIAN
COST DEP. TERSEBUT
DMC 8,000 3,000,000 3,008,000 66.844
DLC 4,960 5,000,000 5,004,960 117.763
OHC 4,800 4,000,000 4,004,800 94.231
COST DEP. TERSEBUT 17760 12,000,000 12,017,760 278.838
TOTAL COST

COST RECAPITULATION
PRODUK SIAP 40.000X278,838 = 11,153,520
COST WIP AKHIR
COST DEP. TERDAHULU
COST DEP. TERSEBUT
DMC 5.000(100%)X66,844 = 334,220
DLC 5.000(50%)X117,763 = 294,408
OHC 5.000(50%)X94,231 = 235,577
12,017,725
 PT ABC
LAPORAN HARGA POKOK PRODUKSI
AGUSTUS 2017 (AVARAGE HILANG AWAL)

DEPARTEMEN Y

40,000
3,000
37,000
4,000
2,000

WIP AWAL COST DEP. TERSEBUT

21,600 11,153,520

21,600 11,153,520

3,640 7,000,000
3,200 8,000,000
6,840 15,000,000
28440 26,153,520

37.000X667,559 = 24,699,683

4.000 (100%)X272,563 = 1,090,252

4.000(25%)X184,385 = 184,385
4.000(25%)X210,611 = 210,611
26,184,931