OM

SWASTYASTU
 KELOMPOK 3

METODE HARGA POK

OK PROSES
ANGGOTA KELOMPOK 3
1. I Putu Krisna Meiyasa (1907521083)
2. 1
Muhammad Irsyad Faisal (1907521088)
3. Anak Agung Bagus Willi Adiguna (1907521090)
4. I Putu Alit Surya Nukantara (1907521214)
5. I Ketut Paduary Karmanta (1907521235)
2

4
Apa itu Metode Harga
Pokok Proses?
 Metode Harga Pokok Proses
Menurut Mulyadi (2005:63), yaitu sebagai berikut: “Metode
harga pokok proses merupakan metode pengumpulan biaya
produksi yang digunakan oleh perusahaan yang mengolah
produknya secara massa”. Metode harga pokok proses
merupakan suatu metode yang digunakan oleh perusahaan
yang produksi produknya secara terus-menerus atau dengan
produk secara massa untuk memenuhi persediaan.
 Karakteristik Metode Harga Pokok Proses
1. Produk yang dihasilkan merupakan produk standar

2. Produk yang dihasilkan dari bulan ke bulan adalah sama

3. Kegiatan produksi diulai dengan diterbitkannya perintah produksi yang
berisi rencana produksi produk standar untuk jangka waktu tertentu
Perbedaan Metode Harga
Pokok Proses dengan Metode
Harga Pokok Pesanan
1. Pengumpulan Biaya Produksi : metode harga pokok pesanan mengumpulkan biaya
produksi menurut pesanan, sedangkan metode harga pokok proses mengumpulkan
biaya produksi per departemen produksi per periode akuntansi.
2. Perhitungan Harga Pokok Produksi Per Satuan : metode harga pokok pesanan
menghitung harga pokok produksi per satuan dengan cara membagi total biaya yang
dikeluarkan dengan jumlah satuan produk yang dihasilkan dalam pesanan yang
bersangkutan, sedangkan Metode Harga Pokok Proses dengan cara membagi total
produksi yang dikeluarkan selama periode tertentu dengan jumlah satuan produk
yang dihasilkan selama periode bersangkutan.
3. Penggolongan Biaya Produksi : Pada metode harga pokok pesanan, biaya
produksi harus dipisahkan menjadi biaya produksi langsung dan biaya
produksi tidak langsung. Biaya produksi langsung dibebankan pada produk
berdasar biaya yang sesungguhnya terjadi. Sedangkan biaya produksi tidak
langsung dibebankan pada produk berdasarkan tarif yang ditentukan di
muka. Di dalam metode harga pokok proses, pembedaan biaya produksi
langsung dan biaya produksi tidak langsung seringkali tidak diperlukan.

4. Unsur yang Digolongkan dalam Biaya Overhead Pabrik : Dalam metode

harga pokok pesanan, biaya overhead pabrik terdiri dari biaya beban bahan
penolong, biaya tenaga kerja tidak langsung, dan biaya produksi lain selain
biaya bahan baku dan biaya tenaga kerja langsung. Biaya overhead pabrik
dibebankan pada produk atas dasar tarif yang ditentukan di muka.
Sedangkan dalam metode harga pokok proses, biaya overhead pabrik terdiri
dari biaya produksi selain biaya bahan baku dan bahan penolong, serta biaya
tenaga kerja langsung dan tidak langsung. Dalam metode ini biaya overhead
pabrik dibebankan pada produk sebesar biaya yang sesungguhnya terjadi
selama periode akuntansi tertentu.
Manfaat Informasi Harga Pokok Produksi
1. Menentukan harga jual produk
2. Memantau realisasi biaya produksi
3. Menghitung laba atau rugi periodik
4. Menentukan harga pokok persediaan produk jadi dan produk dalam proses yang disajikan d
alam neraca
METODE HARGA POKOK PROSES-TANPA
MEMPERHITUNGKAN PERSEDIAAN
PRODUK DALAM PROSES AWAL
METODE HARGA POKOK PROSES–PRODUK
DIOLAH MELALUI SATU DEPARTEMEN PRODUKSI
METODE HARGA POKOK PROSES-
PRODUK DIOLAH MELALUI LEBIH DARI
SATU DEPARTEMEN PRODUKSI
Produk yang dihasilkan oleh departemen pertama merupakan produk
jadi dari departemen sebelumnya, yang memembawa biaya produksi
dari departemen produksi sebelumnya tersebut, maka harga pokok
produk yang dihasilkan oleh departemen setelah departemen pertama
terdiri dari :
1. Biaya Produksi yang dibawa dari departemen sebelumnya

2. Biaya produksi yang ditambahkan dalam departemen setelah

departemen pertama
Contoh2:

PT eliona sari memiliki 2 departemen produksi untk menghasilkna produknya : Departemen A dan
Departemen B. Data produksi dan biaya produksi ke dua departemen tersebut untuk bulan Januari
20X1 disajikan dalam gambar berikut

Data Produksi dan Biaya Departemen A dan Departemen B

 Penghitungan Harga Pokok Produksi di Departemen A
Untuk menghitung biaya produksi per satuan yang dikeluarkan oleh Departemen A tersebut, perlu di
hitung unit ekuivalensi tiap unsur biaya produksi Departemen A dalam bulan Januari 2020 dengan c
ara perhitungan sebagai berikut:
Perhitungan tersebut kemudian disajikan dalam
laporan Biaya Produksi sebagai berikut :
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