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CHAPTER 18

Spoilage, Rework, and Scrap

Istilah Dasar
Spoilage merupakan unit produksi, baik

telah diselesaikan maupun yang belum


sepenuhnya diselesaikan, yang tidak
memenuhi spesifikasi yang telah
dipersyaratkan oleh konsumen atau unit
produksi yang dijual dengan harga murah

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Istilah Dasar
Rework unit produksi yang tidak memenuhi

spesifikasi yang telah dipersyaratkan, dan


kemudian mengalami proses perbaikan,
kemudian dijual seperti layaknya barang jadi.
Scrap materi sisa yang dihasilkan dari proses
produksi. Scrap memiliki total nilai penjualan
yang rendah dibandingkan dengan total nilai
penjualan produk yang biasa.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Accounting untuk Spoilage


Accounting untuk spoilage bertujuan untuk

menentukan besarnya biaya spoilage dan


untuk membedakan antara biaya normal
spoilage dan biaya abnormal spoilage
Untuk mengelola, mengendalikan, dan
mengurangi biaya spoilage, maka biaya
biaya spoilage ini harus diungkap, tidak bisa
langsung dibebankan dalam biaya produksi.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Jenis jenis Spoilage


Normal Spoilage adalah spoilage yang

melekat pada proses produksi tertentu, yang


muncul pada kondisi operasi yang efisien.
Managemen menentukan normal spoilage
rate
Biaya biaya normal spoilage biasanya
dimasukkan sebagai komponen harga pokok
produksi (cost of goods manufactured),
karena barang yang diproduksi dalam kondisi
bagus tidakl terlepas dari adanya barang yang
spolied (rusak)

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-5

Jenis jenis Spoilage


Abnormal Spoilage adalah jenis spoilage yang tidak

melekat pada proses produksi tertentu dan tidak


akan timbul dalam proses produksi normal

Abnormal spoilage merupakan suatui hal yang dapat


dihindarkan dan masih dapat dikendalikan
Barang yang abnormal spoilage dihitung dan dicatat
dalam akun kerugian dari abnormal spoilage (Loss
from Abnormal Spoilage account), yang posisinya
terdapat dalam baris yang terpisah dalam laporan laba
rugi.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Process Costing dan Spoilage


Barang Normal Spoilage dapat dihitung atau

mungkin saja tidak dapat dihitung ketika


penghitungan unit produksi (output units
physical or equivalent) dalam sistem metode
biaya proses (process-costing system)
Menghitung semua spoilage merupakan
pilihan bagi perusahaan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Titik Pemeriksaan (Inspection Point) dan


Spoilage
Inspection Point tingkat dalam sebuah

proses produksi, dimana dalam tingkatan


tersebut diputuskan apakah produk tersebut
dapat diterima atau
Spoilage biasanya dianggap terjadi pada saat
penyelesaian , dimana pada saat yang sama
inspeksi dilakukan

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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5 langkah prosedut untuk Process


Costing dengan Spoilage
Step 1: Summarize the flow of Physical Units

of Output identifikasi baik normal maupun


abnormal spoilage
Step 2: hitung output dalam equivalent units.
Barang barang Spoiled units dimasukkan
dalam penghitungan output units

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-9

The Five-Step Procedure for Process


Costing with Spoilage
Step 3: Compute Cost per Equivalent Unit
Step 4: Summarize Total Costs to Account
For
Step 5: Assign Total Costs to:

1.
2.
3.

Units Completed
Spoiled Units
Units in Ending Work in Process

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-10

Steps 1 - 5

Weighted-Average Method

Step 1: Summarize Physical Units Step


2: Compute Equivalent Units

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Step 3: Cost per Equivalent Unit


Step 4: Summarize Total Costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-13

Step 5: Assign Total Costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Steps 1 - 5

First-in, First-out Method

Step 1: Summarize Physical Units Step


2: Compute Equivalent Units

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Step 3: Cost per Equivalent Unit


Step 4: Summarize Total Costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-17

Step 5: Assign Total Costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-18

Standard Costing
Either method may be modified by the

replacement of actual costs with


predetermined Standard Costs
Simplifies methods since cost per equivalent
unit is not recalculated. Cost per equivalent
unit is simply the standard costs per unit.

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-19

Job Costing and Spoilage


Job-costing systems generally distinguish

between normal spoilage attributable to a


specific job from normal spoilage common to
all jobs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-20

Job Costing and


Accounting for Spoilage
Normal Spoilage Attributable to a Specific

Job: When normal spoilage occurs because


of the specifications of a particular job, that
job bears the cost of the spoilage minus the
disposal value of the spoilage

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-21

Job Costing and


Accounting for Spoilage
Normal Spoilage Common to All Jobs: In

some cases, spoilage may be considered a


normal characteristic of the production
process
The spoilage is costed as manufacturing
overhead because it is common to all jobs
The Budgeted Manufacturing Overhead Rate
includes a provision for normal spoilage

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-22

Job Costing and


Accounting for Spoilage
Abnormal Spoilage: If the spoilage is

abnormal, the net loss is charged to the Loss


from Abnormal Spoilage account

Abnormal spoilage costs are not included as a


part of the cost of good units produced

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Job Costing and Rework

Three types of rework:


1.
2.

3.

Normal rework attributable to a specific job


the rework costs are charged to that job
Normal rework common to all jobs the
costs are charged to manufacturing
overhead and spread, through overhead
allocation, over all jobs
Abnormal rework is charged to the Loss
from Abnormal Rework account that appears
on the income statement

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-24

Accounting for Scrap


No distinction is made between normal and

abnormal scrap because no cost is assigned


to scrap
The only distinction made is between scrap
attributable to a specific job and scrap
common to all jobs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-25

Aspects of Accounting for Scrap


Planning and Control, including physical
tracking
2. Inventory costing, including when and how it
affects operating income
1.

NOTE: Many firms maintain a distinct


account for scrap costs

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Accounting for Scrap


Scrap Attributable to a Specific Job job-

costing systems sometime trace the scrap


revenues to the jobs that yielded the scrap
Done only when the tracing can be done in an
economically feasible way
No cost assigned to scrap

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

18-27

Accounting for Scrap


Scrap Common to All Jobs all products bear

production costs without any credit for scrap


revenues except in an indirect manner

Expected scrap revenues are considered


when setting is lower than it would be if the
overhead budget had not been reduced by
expected scrap revenues

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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Accounting for Scrap


Recognizing Scrap at the Time of Its

Production sometimes the value of the


scrap is material, and the time between
storing and selling it can be long
The firm assigns an inventory cost to scrap at
a conservative estimate of its net realizable
value so that production costs and related
scrap revenues are recognized in the same
accounting period

To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.

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