TM

5&6

|Akuntansi Biaya|

CHAPTER 6
PROCESS COSTING SYSTEM

|Tangerang Selatan, Mei 2023|

 Dapat mengetahui contoh bisnis yang menggunakan
perhitungan biaya berdasarkan proses (Process Costing)

Dapat menjelaskan tiga pola umum dari aliran

produksi

Tujuan Dapat menghitung produksi ekuivalen dan biaya

departemental per unit
Pembelajaran
Dapat membuat laporan biaya produksi departemental
berdasarkan perhitungan biaya rata-rata tertimbang

Dapat membuat ayat jurnal umum untuk mencatat biaya

produksi dalam sistem perhitungan biaya berdasarkan proses

Dapat membuat laporan biaya produksi departemental

berdasarkan perhitungan biaya FIFO
 3

Konsep dasar dan karakteristik terkait metode proses

ppkn2_tw&ds@2020
Konsep Dasar Process Costing System

 Production cost diakumulasikan pada tiap cost center (departemen atau proses).
 Untuk perusahaan yang menghasilkan produk secara masal ( mass production) dan
homogen (produk sama) secara berkesinambungan (terus menerus).
 Diterapkan misal pada industri baja, semen, bahan kimia, kertas, tekstil, dan industri

p k n s t a n . a c . i d
makanan & minuman

–
# B E L A J A R T A N P A B A T A S
 Lanjutan …
 Process costing is a system where the unit cost of a product or service is obtained by
assigning total costs to many identical or similar units of output.
 Unit costs are computed by dividing total costs incurred by the number of units of
output from the production process.

p k n s t a n . a c . i d
 Each unit receives the same or similar amounts of direct materials costs, direct labor
costs, and manufacturing overhead.

–
 Process-costing systems separate costs into cost categories according to when costs are

# B E L A J A R T A N P A B A T A S
introduced into the process.
1. Direct materials are usually added at the beginning of the production process, or at the start of
work in a subsequent department down the assembly line.
2. Conversion costs are generally added equally along the production process.
Lanjutan …

• Biaya produksi diakumulasikan dalam akun Barang Dalam Proses (WIP-Depart.

…) untuk setiap departemen produksi

p k n s t a n . a c . i d
Work In Process – Departemen A xxxxx
Materials xxxxx
Payroll xxxxx
FOH Appliedxxxxx

–
# B E L A J A R T A N P A B A T A S
• Unit yang telah selesai dalam suatu departemen akan dipindahkan ke departemen
berikutnya atau ke gudang barang jadi beserta dengan biaya atau harga pokoknya.
• Jumlah unit yang selesai dari suatu departemen menjadi bahan baku bagi
departemen berikutnya dalam satu arus produksi.
Karakteristik Process Costing System

Jumlah unit dari barang dalam

proses dalam setiap departemen
Biaya-biaya diakumulasikan Biaya produksi dibebankan harus dinyatakan dalam bentuk
menurut departemen atau pusat kepada akun Barang dalam Proses tingkat penyelesaiannya dan unit
biaya. dari setiap departemen. yang dianggap selesai

p k n s t a n . a c . i d
(unit equivalent)

Untuk mengumpulkan,
Pada saat produksi selesai dalam

–
mengikhtisarkan, dan menghitung

# B E L A J A R T A N P A B A T A S
suatu departemen, jumlah unit
biaya baik secara keseluruhan
Biaya per unit dihitung menurut yang selesai dan biayanya
maupun per unit menurut setiap
departemen atau pusat biaya. dipindahkan ke departemen
departemen digunakan formulir
berikutnya atau gudang barang
laporan biaya produksi (cost of
jadi.
production report)

3 Aliran Product
Aliran Produk Secara Berurutan
 Produk dapat bergerak di pabrik dengan berbagai cara.
 Tiga bentuk arus atau aliran produk yang berkaitan
dengan perhitungan harga pokok proses yaitu :
1. Arus Produk berurutan (Sequential Product Flow)
2. Arus Produk Sejajar (Parallel Product Flow)
3. Arus Produk Selektif (Selective Product Flow)
p k n s t a n . a c . i d
–
# B E L A J A R T A N P A B A T A S
3 Aliran Product
Aliran Produk Secara Paralel

 Produk dapat bergerak di pabrik dengan

berbagai cara.

p k n s t a n . a c . i d
 Tiga bentuk arus atau aliran produk yang
berkaitan dengan perhitungan harga pokok
proses yaitu :
1. Arus Produk berurutan (Sequential
Product Flow)
2. Arus Produk Sejajar (Parallel Product

–
Flow)

# B E L A J A R T A N P A B A T A S
3. Arus Produk Selektif (Selective Product
Flow)
 3 Aliran Product
Aliran Produk Secara Selektif

 Produk dapat bergerak di pabrik dengan

berbagai cara.

p k n s t a n . a c . i d
 Tiga bentuk arus atau aliran produk yang
berkaitan dengan perhitungan harga pokok
proses yaitu :
1. Arus Produk berurutan (Sequential
Product Flow)
2. Arus Produk Sejajar (Parallel Product Flow)
3. Arus Produk Selektif (Selective Product

–
Flow)

# B E L A J A R T A N P A B A T A S
Five-Step Process-Costing
Allocation
1. Summarize the flow of physical units of
output.
2. Compute output in terms of equivalent
units.
3. Summarize total costs to account for.
4. Compute cost per equivalent unit.
5. Assign total costs to units completed
and to units in ending work-in-process.
17-11
3 Kasus dari process costing

1. No beginning or ending work-in-process inventories.

2. No beginning work-in-process inventory and some

p k n s t a n . a c . i d
ending work-in-process inventory.
3. Both beginning and ending work-in-process inventories
are present.

–
# B E L A J A R T A N P A B A T A S
 13

Penghitungan biaya berdasarkan metode proses

Cost of Production Report (COPR)

ppkn2_tw&ds@2020
Pengertian
In process costing, all costs chargeable to a department are summarized in a
departmental cost of production report
Cost of Production Report (COPR)
• merupakan laporan menyajikan informasi mengenai jumlah biaya yang harus
dipertanggungjawabkan oleh sebuah departemen dan pertanggungjawabannya,

p k n s t a n . a c . i d
• juga menjadi dokumen sumber untuk untuk menjurnal biaya yang ditransfer dari
suatu departemen ke dapartemen lainnya atau ke persediaan Finished Good.

–
Menyajikan :

• Biaya total dan per unit produk yang diterima dari satu atau
lebih departemen
• Biaya direct materials, direct labor dan FOH yang ditambahkan
oleh departemen yang bersangkutan
• Biaya WIP awal dan akhir
• Biaya yang transfer ke departemen berikutnya atau ke
persedian Finished Good
# B E L A J A R T A N P A B A T A S
Laporan Biaya Produksi dibagi dalam 3
bagian
• Memuat data kuantitas
• Memuat jumlah biaya total dan per unit
yang harus dipertanggung jawabkan
• Memuat pertanggungjawaban biaya
Istilah dalam COPR

Unit cost = total cost / jumlah unit yang diproduksi

p k n s t a n . a c . i d
Total cost = cost WIP awal + cost yang ditambahkan

–
Jumlah unit yang diproduksi = jumlah unit equivalent

# B E L A J A R T A N P A B A T A S
Jumlah unit equivalent = jumlah unit yang selesai + equivalent unit WIP akhir
Equivalent unit

Yaitu angka yang menyatakan banyaknya unit yang telah menggunakan

materials, direct labor, dan FOH dalam satu periode.

p k n s t a n . a c . i d
Unit Ekuivalen = Unit selesai + (Unit dalam proses akhir X % penyelesaian)

Equivalent unit penting untuk mengetahui/menghitung unit per cost

–
# B E L A J A R T A N P A B A T A S
Unit cost = total cost / jumlah unit yang diproduksi
Lanjutan …
Contoh 1

Apabila pada suatu periode jumlah produk yang selesai 950 unit dan WIP 100 unit dengan
persentase penyelesaian 50%. Total manufacturing cost Rp10 juta. Berapa unit cost nya?

Cost WIP 100 unit dengan persentase penyelesaian 50% setara dengan berapa unit produk jadi

p k n s t a n . a c . i d
(dengan persentase penyelesaian 100%)? 100 unit x 50% = 50 unit
dinamakan equivalent unit.

1 equivalent unit = 1 unit selesai 100%

–
# B E L A J A R T A N P A B A T A S
Jumlah equvalent unit = unit selesai + (unit WIP (ending) x ..%)
= 950 unit+ (100 unit x 50%) = 1000 unit

Unit cost = Rp10.000.000,00 / 1.000 unit = Rp10.000,00 per unit

Lanjutan …
Contoh 2

Apabila pada suatu periode jumlah produk yang selesai 950 unit dan WIP 100 unit dengan WIP
akhir 100 unit. WIP akhir 100 unit tersebut dengan tingkat penyelesaian Material 60%, Labor
50%, FOH 50%.

p k n s t a n . a c . i d
Maka equivalent unit nya sbb:
• Unit selesai = 950 unit
• Material cost 100 unit @60% = 60 unit @100%
• Labor cost 100 @50% = 50 @100%

–
• FOH cost 100 @50% = 50 unit @100%

# B E L A J A R T A N P A B A T A S
 Cost of Production Report (COPR)
 COPR dibuat untuk tiap departemen.
 Asumsi: Average cost flow atau FIFO cost flow.

Tidak ada WIP awal Terdapat WIP pada awal

p k n s t a n . a c . i d
dan akhir dan akhir periode

Semua unit yang diproduksi Cost unit yang belum selesai?

selesai semua, cost? Cost unit yang selesai?

–
# B E L A J A R T A N P A B A T A S
Cutting Departemen:
DM 13.608 Unit Equivalen ?
Dari contoh DL 5.000
ilustrasi Foh Applied 7.904  Average Method
Jumlah 26.512  FIFO Method
Bagaimana Process Costing – Average Methode?

Unit Ekuivalen Cost per Unit

setiap unsur setiap unsur
biaya produksi ? biaya produksi

p k n s t a n . a c . i d
Langkah-Langkah
Menghitung Cost
Produk

–
# B E L A J A R T A N P A B A T A S
Cost Unit yang Cost Unit
Belum Selesai Selesai akhir
(WIP Akhir) pd periode
akhir periode COPR
 • yang di-average-kan adalah cost
WIP awal dan cost yang terjadi
pada bulan ini.
Average cost • Unit cost = total cost / jumlah
flow: equivalent unit
• Total cost = cost WIP awal + cost
yang ditambahkan pada bulan ini
Total cost (cost WIP awal + cost yang
ditambahkan pada bulan ini) menghasilkan apa?
1. Finished goods
2. WIP akhir

Total ekuivalent unit = jumlah unit yang

selesai + equivalent unit WIP akhir
Ilustrasi (Average Method)
Data Bulan Januari:

p k n s t a n . a c . i d
Note: unit yg ditransfer ke Depart selanjutnya atau ke finished good berarti sudah selesai 100%

–
Costs Data Bulan Jan:

# B E L A J A R T A N P A B A T A S
 A. Departemen Cutting (Average Method)

# B E L A J A R T A N P A B A T A S – p k n s t a n . a c . i d
 Lanjutan (Average Method) – Menyusun COPR

# B E L A J A R T A N P A B A T A S – p k n s t a n . a c . i d
Lanjutan (Average Method)

Apakah bisa membuat COPR secara langsung

tanpa melalui langkah 1 (menghitung

p k n s t a n . a c . i d
equvalent unit) dan langkah 2 (menghitung
unit cost)?

–
# B E L A J A R T A N P A B A T A S
 BISA…..
Lanjutan (Average Method)

# B E L A J A R T A N P A B A T A S – p k n s t a n . a c . i d
Lanjutan (Average Method)

• Quantity Schedule

p k n s t a n . a c . i d
diisi dengan data yang sudah disediakan

–
# B E L A J A R T A N P A B A T A S
 American Chair Company
Cutting Departement
Cost of Production Report
For January, 20A
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory       100
Started in process       600
        700
         
Transferred to Ass. Dept.       500
Ending Inventory 60% 20% 40% 200
        700
Lanjutan (Average Methode)

• Cost charged to Department

Diisi data cost-nya dulu

p k n s t a n . a c . i d
–
# B E L A J A R T A N P A B A T A S
    Eq.  
Cost charged to Department Total Cost Unit Unit Cost
Beginning inventory:      
Materials $1.892    
Labor 400    
Factory overhead 796    
Total cost in beginning inv. $3.088    
Cost added during the current period:      
Materials $13.608
Labor 5.000
Factory overhead 7.904
Total cost added $26.512  
Total cost charged to departement $29.600  
Lanjutan (Average Method)

• Cost charged to Department

 Equivalent unit dan unit cost belum tahu

p k n s t a n . a c . i d
 Kita lompat ke bagian Cost accounted for as
follows:

–
# B E L A J A R T A N P A B A T A S
 Kita hitung equivalent unit ....
    % Eq. Unit   Total
Cost accounted for as Units Comp Unit Cost Cost
follows:
Transfer to Ass. Dept. 500 100 500
WIP, ending inventory      
Materials 200 60 120
Labor 200 20 40
Factory overhead 200 40 80
Tot. cost accounted for      
Lanjutan (Average Method)

Menghitung Equivalent units

 Unit yang ditransfer ke departemen selanjutnya

p k n s t a n . a c . i d
berarti sudah selesai 100% baik Material, Direct
Labor maupun FOH-nya
 Equivalent units Material = 500 + 120 = 620

–
# B E L A J A R T A N P A B A T A S
 Equivalent units Direct Labor = 500 + 40 = 540
 Equivalent units FOH = 500 + 80= 580
 Kita isi Equivalent units .....
    Eq.  
Cost charged to Department Total Cost Unit Unit Cost
Beginning inventory:      
Materials $1.892    
Labor 400    
Factory overhead 796    
Total cost in beginning inv. $3.088    
Cost added during the current period:      
Materials $13.608 620
Labor 5.000 540
Factory overhead 7.904 580
Total cost added $26.512  
Total cost charged to departement $29.600  
Lanjutan (Average Method)

Menghitung Unit Cost

 Unit cost = (cost beginning inventory + cost

p k n s t a n . a c . i d
added) / equivalent unit
 Kita isi unit cost ...

–
# B E L A J A R T A N P A B A T A S
    Eq.  
Cost charged to Department Total Cost Unit Unit Cost
Beginning inventory:      
Materials $1.892    
Labor 400    
Factory overhead 796    
Total cost in beginning inv. $3.088    
Cost added during the current period:      
Materials $13.608 620 $25
Labor 5.000 540 10
Factory overhead 7.904 580 15
Total cost added $26.512    
Total cost charged to departement $29.600   $50
 Lanjutan (Average Method)

Kita selesaikan…..

# B E L A J A R T A N P A B A T A S – p k n s t a n . a c . i d
    % Eq. Unit   Total
Cost accounted for as Units Comp Unit Cost Cost
follows:
Transfer to Ass. Dept. 500 100 500 $50   $25.000
WIP, ending inventory           
Materials 200 60 120 $25 $3.000  
Labor 200 20 40 10 400  
Factory overhead 200 40 80 15 1.200 4.600
Tot. cost accounted for           $29.600
Lanjutan (Average Method)

Mau pakai langkah 1, 2 baru COPR

p k n s t a n . a c . i d
atau langsung COPR?

–
# B E L A J A R T A N P A B A T A S
 41

Perlakuan akuntansi

ppkn2_tw&ds@2020
Perlakuan akuntansi

Penggunaan Direct Materials

Departemen Cutting $13.608 , Departemen Assembly 7.296.
WIP - … Dept Rp xx Jurnal: sbb
WIP - … Dep Rp xx WIP – Cutting Dept. 13.608

p k n s t a n . a c . i d
Materials Rpxx WIP – Assembly Dept. 7.296
Materials 20.904
Ingat: pada job order costing hanya ada satu akun WIP

Distribusi Direct Labor

–
# B E L A J A R T A N P A B A T A S
Departemen Cutting $5.000, Departemen Assembly 9.210.
WIP - …. Dept Rp xx Jurnal sbb
WIP - … Dep Rp xx WIP – Cutting Dept. 5.000
Payroll Rpxx WIP – Assembly Dept. 9.210
Payroll 14.210
Perlakuan akuntansi

Pencatatan biaya FOH yang actual

Factory overhead costs Actual senilai $20.900 dari berbagai macam
FOH Control Rp xx Jurnal sbb
Account Payable Rp.. FOH Control 20.900
Accumulated Depr. Machinary Rp.. Accounts Payable 7.400

p k n s t a n . a c . i d
Prepaid Insurance Rp.. Accumulated Depr. – Machinery 5.700
Materials Rp.. Prepaid Insurance 500
Payroll Rp.. Materials 1.700
Payroll 5.600

–
Pembebanan FOH (Applied FOH)

# B E L A J A R T A N P A B A T A S
Dilakukan pembebanan FOH dengan basis jam mesin x tarif
Departemen Cutting 1.040 jam x $7.60 = $7.904. Departemen
WIP - … Dept Rp xx
Assembly 920 jam x $12 = 11.052. Jurnal sbb
WIP - … Dep Rp xx
WIP – Cutting Dept. 7.904
Applied FOH Rp xx
WIP – Assembly Dept. 11.052
Applied FOH 18.956
Perlakuan akuntansi

Pencatatan transfer cost dari I Depart. ke II Depar

Mencatat transfer cost dari departemen Cutting ke departemen
Assembly sebesar $25.000
WIP- II Depart Rp xx
Jurnal sbb
WIP – I Depart Rp xx
WIP- Assembly Depart $25.000

p k n s t a n . a c . i d
WIP – Cutting Depart $25.000

Pencatatan transfer cost dari II Depart ke Finished Goods

–
Mencatat transfer cost dari departemen Assembly ke Finished

# B E L A J A R T A N P A B A T A S
Goods sebesar $54.317
Finished Goods Inventory Rp xx Jurnal sbb
WIP – II Depart Rp xx WIP- II Depart $54.317
WIP – I Depart $54.317

Jurnal selanjutnya sama dengan yang telah kita pelajari

 B. Departemen Assembly
Langkah 1: Menghitung equivalent unit
  From Pre      
Dept. M L FOH
Units in ending inv. 100 100 100 100
Tingkat penyelesaian end. inv 100% 100% 70% 70%
Equivalent units ending inv. 100 100 70 70
Equivalent units transferred out 580 580 580 580
Total Equivalent units 680 680 650 650
 Langkah 2: Menghitung average cost per
equivalent unit.
  From Pre        
Dept. Mterial Labor FOH TOTAL

Cost in beg. Inv. $ 8.320 $ 830 $ 475 $ 518 $10.143

Cost aded dring 25.000 7.296 9.210 11.052 52.558
Total cost to be acc. for $33.320 $8.126 $9.685 $11.570 $62.701
/ total eq. unit 680 680 650 650  
Cost per eqivalent unit $49,00 $11.95 $14,90 $17,80 $93,65
Langkah 3: Membuat Cost of Production Report
American Chair Company
Assembly Departement
Cost of Production Report
For January, 20A

Quantity Schedule Material Labor FOH Quantity

Beginning Inventory       180
Received from Dept. Cutting       500
        680

Transferred to FG       580
Ending Inventory 100% 70% 70% 100
        680
Cost charged to Departement Total Cost Eq.Unit Unit Cost
Beginning inventory:      
Cost from preceding department $8.320    
Materials 830    
Labor 475    
Factory overhead 518    
Total cost in beginning inv. $3.088    
       
Cost added during the current period:      
Cost from preceding department $25.000 680 $49,00
Materials 7.296 680 11,95
Labor 9.210 650 14,90
Factory overhead 11.025 650 17,80
Total cost added $52.558    
Total cost charged to department $62.701   $93,65
    % Eq. Unit   Total
Cost accounted for as Units Comp Unit Cost Cost
follows:
Transfer to FG 580 100 580 $93,65   $54.317
WIP, ending inv.           
Cost from pre Dep 100 100 100 $49,00 $4.900  
Materials 100 100 100 11,95 1.195  
Labor 100 70 70 14,90 1.043  
Factory overhead 100 70 70 17,80 1.246 8.384
Tot. cost acc. For           $62.701
Perlakuan akuntansi

Pencatatan transfer cost dari II Depart ke Finished Goods

Mencatat transfer cost dari departemen Assembly ke Finished
Goods sebesar $54.317

p k n s t a n . a c . i d
Finished Goods Inventory Rp xx Jurnal sbb
WIP – II Depart Rp xx WIP- II Depart $54.317
WIP – I Depart $54.317

–
Jurnal selanjutnya sama dengan yang telah kita pelajari

# B E L A J A R T A N P A B A T A S
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.
Berikut ini data Departemen Mixing pada bulan April:
Units in Work in Process beginning inventory 800
Units received from Pigment Dept. 2.000
Units of latex added in Mixing Departement 4.000
Units transferred to Canning Departement 5.800
Units in Work in Process, ending inventory 1.000

Tingkat penyelesaian WIP end. Inv.

Materials 100%
Conversion cost 50%
 Costs data:
WIP, beg. Inv.  
Cost from preceding dept. $1.532
Materials 1.692
Labor 57
FOH 114
Cost added to process during period  
Cost from preceding dept. 12.000
Materials 16.940
Labor 3.660
FOH 7.320
 Departemen Mixing
Langkah 1: Menghitung equivalent unit
  From Pre      
Dept. M L FOH
Units in ending inv. 1.000 1.000 1.000 1.000
Tingkat penyelesaian end. inv 100% 100% 50% 50%
Equivalent units ending inv. 1.000 1.000 500 500
Equivalent units transferred out 5.800 5.800 5.800 5.800
Total Equivalent units 6.800 6.800 6.300 6.300
 Langkah 2: Menghitung average cost per
equivalent unit.
  From Pre Dept. Material Labor FOH TOTAL
Cost in beg. Inv. $1.532 1.692 $57 $114 $3.395
Cost added during period 12.000 16.940 3.660 7.320 39.920
Total cost to be acc. for $13.532 $18.632 $3.717 $7.434 $43.315
Divided by total eq. units 6.800 6.800 6.300 6.300  
Cost per equivalent unit $1,99 $2,74 $0,59 $1,18 $6,50
 Langkah 3: Membuat Cost of Production Report
Tiger Paint Company
Mixing Departement
Cost of Production Report
For April, 20A

Quantity Schedule M L FOH Q

Beginning Inventory       800
Received from Pigment Dept.       2.000
Added to process in Mixing Dept       4.000
        6.800
         
Transferred to Canning Dept.       5.800
Ending Inventory 100% 50% 50% 1.000
        6.800
    Eq. Unit Cost
Cost charged to Departement Total Cost Unit
Beginning inventory:      
Cost from preceding department $1.532    
Materials 1.692    
Labor 57    
Factory overhead 114    
Total cost in beginning inv. $3.395    
Cost added during the current period:      
Cost from preceding departement $12.000 6.800 $1,99
Materials 16.940 6.800 2,74
Labor 3.660 6.300 0,59
Factory overhead 7.320 6.300 1,18
Total cost added $39.920    
Total cost charged to departement $43.315   $6,50
Cost Accounted for as   % Eq. Unit Unit   Total Cost
Follows Units Comp Cost

Transfer to Canning Dept. 5.800 100 5.800 $6,50   $37.700

WIP, ending inv.           
Cost from pre Dep 1.000 100 1.000 $1,99 $1.990  
Materials 1.000 100 1.000 2,74 2.740  
Labor 1.000 50 500 0,59 295  
Factory overhead 1.000 50 500 1,18 590 5.615
Total cost accounted for           $43.315
 Jurnal untuk mencatat transfer cost dari
departemen Mixing ke departemen Canning:
WIP – Canning Dept. 37.700  
WIP – Mixing Dept.   37.700
• Tingkat penyelesaian WIP beg. Inv tidak
diperlukan pada asumsi average cost flow.
Process Costing - FIFO

 Menetapkan biaya unit ekuivalen yang dikerjakan selama periode berjalan pertama
untuk menyelesaikan persediaan awal, selanjutnya untuk unit dimulai dan
diselesaikan pada periode tsb, dan akhirnya WIP Akhir.
 Ciri khas metode FIFO adalah bahwa pekerjaan yang dilakukan terhadap persediaan

p k n s t a n . a c . i d
awal disimpan terpisah dari pekerjaan yang dilakukan pada periode berjalan.
 Tidak ada pencampuran biaya seperti yang kita lihat dengan metode rata-rata
tertimbang (Weighted Average Method).

–
# B E L A J A R T A N P A B A T A S
II. Process Costing with a FIFO Cost Flow
Assumption
• Cost yang ditambahkan pada bulan ini digunakan
untuk apa saja?
1. Untuk menyelesaikan WIP awal
2. Untuk memulai produksi unit baru sampai
dengan selesai
3. Untuk memulai produksi unit baru tetapi
belum selesai sampai dengan akhir periode
II. Process Costing with a FIFO Cost Flow
Assumption
• Total ekuivalent unit
= jumlah equivalent unit untuk menyelesaikan
WIP awal
+ jumlah unit yang mulai diproduksi dan selesai
pada periode ini
+ jumlah equivalent unit yang mulai diproduksi
namun tidak selesai pada periode ini.
 Data bulan Januari:
  Cutting Assembly
Units in WIP, beg. inv. 100 180
Units started in Cutting Dept. 600  
Units transferred to Assembly Dept. 500  
Units received from Cutting Dept.   500
Units transferred to Finished Goods   580
inv.
Units in WIP, end. Inv. 200 100
• Tingkat penyelesaian WIP ending inventory
  Cutting (200) Assembly (100)
Materials 60% 100%
Labor 20% 70%
FOH 40% 70%

• Tingkat penyelesaian WIP beginning inventory

  Cutting (100) Assembly (180)
Materials 80% 40%
Labor 40% 20%
FOH 60% 20%
• Unit transfer to Assembly = 500
 Costs data:
  Cutting Assembly
WIP, beg. Inv.    
Cost from preceding dept. - $8.320
Materials $1.892 830
Labor 400 475
FOH 796 518
Cost added to process during period    
Materials 13.608 7.296
Labor 5.000 9.210
FOH 7.904 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   40
Units in ending inv. 200   200   200  
% penyelesaian WIP end. Inv 60%   20%   40%  
Equivalent units ending inv.   120   40   80
Eq. units started & completed *   400   400   400
Total Equivalent units   540   500   520
 *

Jumlah yang ditransfer ke departemen selanjutnya 500 unit

Jumlah beginning inventory 100 unit
Jumlah yang dimulai dan selesai pada periode sekarang 400 unit
 Cara 2
  M   L   FOH  
Units in ending inv. 200   200   200  
% penyelesaian WIP end. inv 60%   20%   40%  
Equivalent units ending inv.   120   40   80
Eq. units transferred out   500   500   500
Total Equivalent units   620   540   580
Units in beginning inv. 100   100   100  
% penyelesaian WIP beg. Inv 80%   40%   60%  
Less: Eq. Unit beg. Inv.   80   40   60
Total Equivalent units   540   500   520
Langkah 2: Menghitung cost 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 540 500 520  
equivalent units
Cost per equivalent unit $25,20 $10,00 $15,20 $50,40
 Langkah 3:Membuat Cost of Production
Report
American Chair Company
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 80% 40% 60% 100
Started in process       600
        700
Transferred to Ass. Dept.       500
Ending Inventory 60% 20% 40% 200
        700
Cost charged to Departement Total Cost Eq. nit Unit Cost
Beginning inventory:      
Materials $1.892    
Labor 400    
Factory overhead 796    
Total cost in beginning inv. $3.088    
Cost added during the current period:      
Materials $13.608 540 $25,20
Labor 5.000 500 10,00
Factory overhead 7.904 520 15,20
Total cost added $26.512    
Total cost charged to departement $29.600   $50,40
Cost Accounted for as   % Eq. Unit   Total Cost
Follow: Units Comp Unit Cost
Transfered to Ass. Dept.:           
From beginning inv:         $3.088  
Cost to complete:            
Materials 100 20 20 $25,20 504  
Labor 100 60 60 10,00 600  
Factory overhead 100 40 40 15,20 608 $4.800
Started and completed 400 100 400 50,40   20.160
Total cost transfered           $24.960
WIP, ending inventory           
Materials 200 60 120 $25,20 $3.024  
Labor 200 20 40 10,00 400  
Factory overhead 200 40 80 15,20 1.216 4.640
Tot. cost accounted for           $29.600
 Jurnal untuk mencatat transfer cost dari
departemen Cutting ke departemen Assembly:
WIP – Assembly Dept. 24.960  
WIP – Cutting Dept.   24.960
B. Departemen Assembly
Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan
pada periode sekarang

• Cara 1
  From            
Pre. M L FOH
Dept
% penyelesaian WIP beg. inv 100% 40%   20%   20%  
% to complete WIP beg. inv 0% 60%   80%   80%  
Units in beginning inv. 180 180   180   180  
Eq. units to complete beg inv 0   108   144   144
Units in ending inv.   100   100   100  
% penyelesaian WIP end. inv   100%   70%   70%  
Equivalent units ending inv. 100   100   70   70
Eq. units started & ocmpleted* 400   400   400   400
Total Equivalent units 500   608   614   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
 Langkah 3: Membuat Cost of Production
Report.
American Chair Company
Assembly Departement
Cost of Production Report
For January, 2004
Quantity Schedule Material Labor FOH Quantity
Beginning Inventory 40% 20% 20% 180
Received from Cutting Dept.       500
        680
Transferred to Finished Good       580
Ending Inventory 100% 70% 70% 100
        680
    Eq.  
Cost charged to Departement Total Cost Unit Unit Cost
Beginning inventory:      
Cost from preceding departemen $8.320    
Materials 830    
Labor 475    
Factory overhead 518    
Total cost in beginning inv. $10.143    
Cost added during the current period:      
Cost from preceding departemen $24.960 500 $49,92
Materials 7.296 608 12,00
Labor 9.210 614 15,00
Factory overhead 11.052 614 18,00
Total cost added $52.518    
Total cost charged to departement $62.661   $94,92
Cost Accounted for as   % Eq. Unit   Total Cost
Follow: Units Comp Unit Cost
Transfered to Finished Good           
From beginning inv:         $10.143  
Cost to complete:            
Materials 180 60 108 12,00 1.296  
Labor 180 80 144 15,00 2.160  
Factory overhead 180 80 144 18,00 2.592 $16.191
Started and completed 400 100 400 94,92   37.968
Total cost transferred           $54.159
WIP, ending inventory           
From beginning inv 100 100 100 $49,92 $4.992  
Materials 100 100 100 12,00 1.200  
Labor 100 70 70 15,00 1.050  
Factory overhead 100 70 70 18,00 1.260 8.502
Tot. cost accounted for           $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.
• Berikut ini data Departemen Mixing pada bulan April:
Units in Work in Process beginning inventory 800

Units received from Pigment Dept. 2.000

Units of latex added in Mixing Departement 4.000

Units transferred to Canning Departement 5.800

Units in Work in Process, ending inventory 1.000

Tingkat penyelesaian WIP beginning   Tingkat penyelesaian WIP ending inv.

inventory
Materials 80%   Materials 100%
Labor 25%   Labor 50%
FOH 25%   FOH 50%
 Costs data:
WIP, beg. Inv.  
Cost from preceding dept. $1.532
Materials 1.692
Labor 57
FOH 114
Cost added to process during period  
Cost from preceding dept. 12.000
Materials 16.940
Labor 3.660
FOH 7.320
 Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada periode
sekarang
Cara 1
  From            
Pre. M L FOH
Dept
% penyel. beg. inv   80%   25%   25%  
% to comp. beg. inv   20%   75%   75%  
Units in beg. inv.   800   800   800  
Eq.unit to comp. Beg 0   160   600   600
Units in ending inv.   1.000   1.000   1.000  
% penyel. end. Inv   100%   50%   50%  
Eq. units end. inv. 1.000   1.000   500   500
Eq. unit started & cmpletd* 5.000   5.000   5.000   5.000
Total Equivalent units 6.000   6.160   6.100   6.100
 Langkah 2: Menghitung unit cost (hanya
untuk cost added) per equivalent unit.
  From beg M Labor FOH TOTAL
Dept
Cost added $12.000 $16.940 $3.660 $7.320  

Divided by total eq. unit 6.000 6.160 6.100 6.100  

Cost per equivalent unit $2,00 $2,75 $0,60 $1,20 $6.55

 Langkah 3: Membuat Cost of Production Report.
Tiger Paint Company
Mixing Departement
Cost of Production Report
For January, 2004

Quantity Schedule Material Labor FOH Quantity

Beginning Inventory 80% 25% 25% 800
Received from Pigmen Dept       2.000
Added to process       4.000
        6.800
Transferred to Canning Dept.       5.800
Ending Inventory 100% 50% 50% 1.000
        6.800
Cost charged to Departement Total Cost Eq.Unit Unit Cost
Beginning inventory:      
Cost from preceding departemen $1.532    
Materials 1.692    
Labor 57    
Factory overhead 114    
Total cost in beginning inv. $3.395    
Cost added during the current period:      
Cost from preceding departemen $12.000 6.000 $2,00
Materials 16.940 6.160 2,75
Labor 3.660 6.100 0,60
Factory overhead 7.320 6.100 1,20
Total cost added $39.920    
Total cost charged to departement $43.315   $6,55
       
Cost Accounted for as   % Eq. Unit   Total Cost
Follow: Units Comp Unit Cost
Transfered to Ass. Dept.:           
From beginning inv:         $3.395  
Cost to complete:            
Materials 800 20 160 $2,75 440  
Labor 800 75 600 0,60 360  
Factory overhead 800 75 600 1,20 720 $4.915
Started and completed 5.000 100 5.000 $6,55   32.750
Total cost transfered           $37.665
WIP, ending inventory           
From beginning inv 1.000 100 1.000 $2,00 $2.000  
Materials 1.000 100 1.000 2,75 2.750  
Labor 1.000 50 500 0,60 300  
Factory overhead 1.000 50 500 1,20 600 5.650
Tot. cost accounted for           $43.315
Jurnal untuk mencatat transfer cost dari
departemen Mixing ke departemen Canning:
WIP - Canning Dept. 37.665  
WIP – Mixing Dept.   37.665
 Cost Accounting 14th
Carter:
LATIHAN TM 5:
•E6-3
•P6-1

TM 6:
•E6-10
•P6-6