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Chapter

Systems Design: Process Costing

Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi Process Costing Job-order Costing

3 Banyak Unit, Tunggal, produk homogent 3 Banyak Unit, Tunggal, produk homogent 3 Produk yang sulit dibedakan satu dengan yang 3 Produk yang sulit dibedakan satu dengan yang lain. lain. 3 Masing-masing unit produk dibebankan rata-rata 3 Masing-masing unit produk dibebankan rata-rata biaya yang sama. biaya yang sama.

Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi Process Process Costing Costing Job-order Costing Costing

Jenis-jenis aplikasi proses kosting :: Jenis-jenis aplikasi proses kosting Pabrik Minyak Pabrik Minyak Pabarik Cat Pabarik Cat Bubur kertas Bubur kertas

Perbedaan antara Job-Order dengan Process Costing


Job order costing Job order costing
Banyak pesanan yang Banyak pesanan yang dikerjakan selama periode. dikerjakan selama periode. Biaya-biaya diakumulasi Biaya-biaya diakumulasi oleh masing-masing oleh masing-masing pesanan. pesanan. Kartu Biaya Pesanan Kartu Biaya Pesanan sebagai dokumen kunci. sebagai dokumen kunci. Unit cost dihitung Unit cost dihitung berdasarkan pesanan. berdasarkan pesanan.

Process costing Process costing


Produk Tunggal yang Produk Tunggal yang dihasilkan selama periode dihasilkan selama periode waktu yang panjang. waktu yang panjang. Biaya-biaya diakumulasi Biaya-biaya diakumulasi berdasarkan departemen. berdasarkan departemen. Department production Department production report adalah dokumen report adalah dokumen kunci. kunci. Unit costs dihitung Unit costs dihitung berdasarkan departemen berdasarkan departemen

Process Costing
Direct Materials Dollar Amount Manufacturing Overhead Direct Labor Type of Product Cost
Direct labor costs Direct labor costs menjadi kecil menjadi kecil dibadingkan dibadingkan dengan biaya produksi dengan biaya produksi lainnya dalam process lainnya dalam process cost systems. cost systems.

Process Costing
Direct Materials Dollar Amount Conversion
Direct labor costs Direct labor costs menjadi kecil dibadingkan menjadi kecil dibadingkan dengan biaya produksi dengan biaya produksi lainnya dalam process lainnya dalam process cost systems. cost systems.

Type of Product Cost Jadi, direct labor dan manufacturing overhead sering Jadi, direct labor dan manufacturing overhead sering dikombinasikan Ke dalam sebuah biaya dikombinasikan Ke dalam sebuah biaya produk yang disebut conversion. produk yang disebut conversion.

Perbandingan Job-Order dan Process Costing


Direct Direct Materials Materials Direct Labor Direct Labor Work in Process Finished Finished Goods Goods Cost of Cost of Goods Goods Sold Sold

Manufacturing Manufacturing Overhead Overhead

Comparing Job-Order and Process Costing


Direct Direct Materials Materials Direct Labor Direct Labor Biaya-biaya ditelusuri Biaya-biaya ditelusuri dan dibebanan ke dan dibebanan ke masing-masing pesanan masing-masing pesanan dlm sistem biaya dlm sistem biaya pesanan pesanan

Jobs Jobs

Finished Finished Goods Goods Cost of Cost of Goods Goods Sold Sold

Manufacturing Manufacturing Overhead Overhead

Comparing Job-Order and Process Costing


Direct Direct Materials Materials Direct Labor Direct Labor Biaya-biaya ditelusuri Biaya-biaya ditelusuri dan dibebankan ke dan dibebankan ke departemen dlm sistem departemen dlm sistem biaya proses. biaya proses. Processing Processing Department Department Finished Finished Goods Goods Cost of Cost of Goods Goods Sold Sold

Manufacturing Manufacturing Overhead Overhead

Process Cost Flows


Work in Process Department A Direct Transferred Materials to Dept. B Direct Labor Applied Overhead Work in Process Department B Direct Materials Direct Labor Applied Overhead Transferred from Dept. A

Process Cost Flows


Work in Process Department B Finished Goods Direct Cost of Cost of Cost of Materials Goods Goods Goods Direct Manufactured Manufactured Sold Labor Applied Overhead Transferred Cost of Goods Sold from Dept. A Cost of Goods Sold

Equivalent Units of Production


Unit Ekuivalen adalah sebagian selesai dan sebagian persediaan dalam proses (work in process inventory). Bagian yang selesai diekspresikan dalam sebuah ketentuan yang lebih kecil atas unit selesai.

Equivalent Units of Production


Dua buah atas produk separuh jadi adalah equivalent sebuah produk jadi.

Jadi, 10,000 units 70 % selesai equivalent Jadi, 10,000 units 70 % selesai equivalent dengan 7,000 unit selesai. dengan 7,000 unit selesai.

Equivalent Units
Untuk periode berjalan, Jones memasukkan Untuk memasukkan 15,000 units dan 10,000 unit selesai, 5,000 15,000 units dan 10,000 unit selesai, 5,000 unit dalam proses dengan tingkat unit dalam proses dengan tingkat penyelesaian 30 %. Berapa banyak produksi penyelesaian 30 %. Berapa banyak unit ekuivalen dalam periode ? unit ekuivalen dalam periode ? a. 10,000 a. 10,000 b. 11,500 b. 11,500 c. 13,500 c. 13,500 d. 15,000 d. 15,000

Calculating and Using Equivalent Units of Production


To calculate the cost per equivalent unit for the period:
Cost per equivalent unit

Costs for the period Equivalent units of production for the period

Equivalent Units
Sekarang diasumsikan bahwa Jones telah mengeluarkan $27,600 untuk biaya produksi dengan unit ekuivalen sebesar 11,500. Berapa biaya per equivalen unit untuk periode berjalan ? a. $1.84 b. $2.40 c. $2.76 d. $2.90

Equivalent Units of Production Weighted Average Method


The weighted average method . . .
Membuat pembedaan antara pekerjaan yg dilaksanakan di periode sekarang dan periode lalu. Mencampur bersama-sama biaya-biaya dan unit dari periode yang telah lewat dan periode sekarang.

Lets see how this works!

Weighted Average Example


Smith Company telah melaporkan aktivitas depertemen selama bulan Juni:
Percent Completed Units Work in process, June 1 Units started into production in June Units completed and transferred out of Department A during June Work in process, June 11 11 1 11 1 , 1 11 1 , 1 Materials 1% 1 Conversion 1% 1

11 1

1% 1

1% 1

Weighted Average Example


Equivalent units are calculated as follows:
Materials Units completed and transferred out of Department A in June 11 1 , 1 Conversion 11 1 , 1

Weighted Average Example


Equivalent units are calculated as follows:
Materials Units completed and transferred out of Department A in June Work in process, June 11 : 111 11 units % Equivalent units of Production in Department A during June 11 1 11 1 , 1 Conversion 11 1 , 1

11 1 , 1

Weighted Average Example


Equivalent units are calculated as follows:
Materials Units completed and transferred out of Department A in June Work in process, June 11 : 111 11 units % 111 11 units % Equivalent units of Production in Department A during June 11 1 , 1 11 1 11 1 11 1 , 1 11 1 , 1 Conversion 11 1 , 1

Weighted Average Example


Materials Materials
Beginning Work in Process 300 Units 40% Complete

6,000 Units Started

5,100 Units Started and Completed

Ending Work in Process 900 Units 60% Complete

5,400 Units Completed 540 Equivalent Units 5,940 Equivalent units of production

900 60%

Weighted Average Example


Conversion Conversion
Beginning Work in Process 300 Units 20% Complete

6,000 Units Started

5,100 Units Started and Completed

Ending Work in Process 900 Units 30% Complete

5,400 Units Completed 270 Equivalent Units 5,670 Equivalent units of production

900 30%

Production Report
Menunjukkan aliran unit dan biayabiaya ke work in process
Menyediakan informasi biaya bagi L/K (financial statements

Production Report
Menjadi Kartu biaya pesanan dlm process costing Membantu para manajer utk mengontrol departemennya

Production Report
Production Report
Skedul kuantitas yg Skedul kuantitas yg menunjukkan aliran unit menunjukkan aliran unit dan perhitungan unit dan perhitungan unit ekuivalen. ekuivalen. Perhitungan biaya per Perhitungan biaya per unit ekuivalent. unit ekuivalent.

Section 1 Section 2 Section 3

Production Report
Production Report
Pencocokkan aliran biaya Pencocokkan aliran biaya selama periode, meliputi :: selama periode, meliputi yTotal cost utk unit yTotal cost utk unit selesai yang ditransfer selesai yang ditransfer dari depertemen proses. dari depertemen proses. yTotal cost untuk barang yTotal cost untuk barang setengah jadi dalam work setengah jadi dalam work in process. in process.

Section 1 Section 2 Section 3

Production Report Example


Double Diamond Skis menggunakan process costing untuk menentukan unit costs dalam departemen Shaping dan Milling. Double Diamond menggunakan prosedur biaya weighted average. Penggunaan mengikuti informasi selama bulan Mei, mari persiapkan laporan produksi untuk Shaping and Milling.

Production Report Example


Work in process, May 1: Materials: 50% complete. Conversion: 30% complete. 200 units Cost $ 3,000 1,000

Units started into production in May: Units completed and transferred out in May: Costs added to production in May Materials cost Conversion cost Work in process, May 31: 400 units Materials 40% complete. Conversion 25% complete.

5,000 4,800 $ 74,000 70,000

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 Started into production Total units 11 1 11 1 , 1 11 1 , 1 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred 11 1 , 1 11 1 , 1 11 1 , 1

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 Started into production Total units 11 1 11 ,11 11 ,11 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process, May 11 Materials 11complete % 11 ,11 11 1 11 ,11 11 1 11 ,11 11 ,11 11 ,11

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 Started into production Total units 11 1 11 ,11 11 ,11 Equivalent units Materials Conversion Units accounted for as follows: Completed and transferred Work in process, May 11 Materials 11complete % Conversion 11 % complete 11 ,11 11 1 11 ,11 11 1 11 ,11 11 ,11 11 1 11 ,11 11 ,11

Production Report Example`


Section 2: Compute cost per equivalent unit
Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 11 1 , 1 Materials $ 11 1 , 1 1, 1 11 1 $ 1, 1 11 1 11 1 , 1 $ Conversion $ 11 1 , 1 1, 1 11 1 1, 1 11 1 11 1 , 1

1 11 1 1, 1 $1 11 1 1, 1

Production Report Example


Section 2: Compute cost per equivalent unit
Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 11 1 , 1 Materials $ 11 1 , 1 1, 1 11 1 $ 1, 1 11 1 11 1 , 1 $ 1. 1 11 1 $ Conversion $ 11 1 , 1 1, 1 11 1 1, 1 11 1 11 1 , 1

1 11 1 1, 1 $1 11 1 1, 1

$77,000 4,960 units = $15.524 (rounded)

Production Report Example


Section 2: Compute cost per equivalent unit
Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost $ 11 1 , 1 Materials $ 11 1 , 1 1, 1 11 1 $ 1, 1 11 1 $ Conversion $ 11 1 , 1 1, 1 11 1 1, 1 11 1 11 1 , 1 1. 1 11 1

1 11 1 1, 1 $1 11 1 1, 1

Equivalent units 11 1 , 1 Cost per equivalent unit $ 1. 1 11 1 $ Total cost per equivalent unit = $11 + $11 = $11 . 111 . 111 . 111

$71,000 4,900 units = $14.490 (rounded)

Production Report Example


Section 3: Cost Reconciliation
Total Cost Cost accounted for as follows: Transferred out during May Work in process, May 11 : Materials Conversion Total work in process, May 11 Total cost accounted for Equivalent Units Materials Conversion 11 ,1 1 11 1 11 1 111 , 1

Production Report Example


Section 3: Cost Reconciliation
4,800 units @ $30.014
Cost accounted for as follows: Transferred out during May Work in process, May 11 : Materials Conversion Total work in process, May 11 Total cost accounted for Total Cost $1 1 1 1 ,1 1 Equivalent Units Materials Conversion 11 ,1 1 11 1 11 1 111 , 1

Production Report Example


Section 3: Cost Reconciliation
160 units @ $15.524
Cost accounted for as follows: Transferred out during May Work in process, May 11 : Materials Conversion Total work in process, May 11 Total cost accounted for Total Cost $1 1 1 1 ,1 1 11 ,1 1 11 ,1 1 11 ,1 1 $1 1 1 1 ,1 1 Equivalent Units Materials 100 units @Conversion $14.49 11 ,1 1 11 1 11 1 111 , 1

All costs accounted for

Operation Costing
Operation costing employs some aspects of both job-order and process costing.
Job-order Costing Operation Costing (Products produced in batches) Process Costing

Material Costs Charged Material Costs Charged to batches as in to batches as in job-order costing. job-order costing.

Conversion costs Conversion costs assigned to batches assigned to batches as in process costing. as in process costing.

Equivalent Units of Production FIFO Method


The FIFO method . . .berbeda dari Weight-average method dalam : 1. Menghitung ekuivalen unit 2. Cara menghitung biaya persediaan awal FIFO lebih akurat dibandingkan Weight-average method, tetapi lebih kompleks Lets see how this works!

Production Report
Production Report
Skedul kuantitas yg Skedul kuantitas yg menunjukkan aliran unit menunjukkan aliran unit dan perhitungan unit dan perhitungan unit ekuivalen. ekuivalen. Perhitungan biaya per Perhitungan biaya per unit ekuivalent. unit ekuivalent.

Section 1 Section 2 Section 3

Production Report
Production Report
Pencocokkan aliran biaya Pencocokkan aliran biaya selama periode, meliputi :: selama periode, meliputi yTotal cost utk unit yTotal cost utk unit selesai yang ditransfer selesai yang ditransfer dari depertemen proses. dari depertemen proses. yTotal cost untuk barang yTotal cost untuk barang setengah jadi dalam work setengah jadi dalam work in process. in process.

Section 1 Section 2 Section 3

Production Report Example


Double Diamond Skis menggunakan process costing untuk menentukan unit costs dalam departemen Shaping dan Milling. Double Diamond menggunakan prosedur biaya FIFO. Penggunaan mengikuti informasi selama bulan Mei, mari persiapkan laporan produksi untuk Shaping and Milling.

Production Report Example


Work in process, May 1: Materials: 50% complete. Conversion: 30% complete. 200 units Cost $ 3,000 1,000

Units started into production in May: 5,000 Units completed and transferred out in May: 4,800 Costs added to production in May Materials cost Conversion cost Work in process, May 31: Materials 40% complete. Conversion 25% complete. 400 units $ 74,000 70,000

Production Report Example


Section 1: Quantity Schedule with Equivalent Units

Units to be a ccounte d for: W ork in proce ss, M a y 1 Sta rte d into production Tota l units

11 1 11 1 . 1 11 1 . 1 Equiva le nt units M a te ria ls Conve rsion

Units a ccounte d for a s follow s: From be ge nning, M a y 1 (1 1 1 1 --m a te ria ls x %) (1 1 1 1 -- conve rsion x %)

11 1

11 1

11 1

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be a ccounte d for: W ork in proce ss, M a y 1 Sta rte d into production Tota l units 11 1 11 1 . 1 11 1 . 1 Equiva le nt units Ma te ria ls Conve rsion Units a ccounte d for a s follow s: Be ginning, M a1 y Com ple te d a nd tra nsfe rre d 11 1 11 1 . 1 From 1 ge nning,1 1y 1be 1 Ma 11 11 1 . 1 11 1 . 1

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 Started into production Total units 11 1 11 .1 1 11 .1 1 Equivalent units Materials Conversion Units accounted for as follows: Beginning, May 1 Completed and transferred Work in process, May 11 Materials 11 % complete 11 1 11 .1 1 11 1 11 .1 1 11 1 11 .11 11 1 11 .11 11 1 11 .11

Production Report Example


Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 Started into production Total units 11 1 11 1 . 1 11 1 . 1 Equivalent units Materials Conversion Units accounted for as follows: Beginning, May 1 Completed and transferred Work in process, May 11 Materials 11 complete % Conversion 11 complete % 11 1 11 1 . 1 11 1 From1 1 begenning, May 1 1 11 1 11 1 . 1 11 1 . 1 11 1 11 1 . 1 11 1 . 1 11 1 11 1 . 1

Production Report Example`


Section 2: Compute cost per equivalent unit
Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 11 1 . 1 1 11 1 1. 1 $ 1 11 1 1. 1 1. 1 11 1 $ 1. 1 11 1 11 1 . 1 $ 1. 1 11 1 1. 1 11 1 11 1 . 1 Materials Conversion

Production Report Example


Section 2: Compute cost per equivalent unit
Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units Cost per equivalent unit $ 11 1 . 1 1 11 1 1. 1 $ 1 11 1 1. 1 1. 1 11 1 $ 1. 1 11 1 11 1 . 1 $ 1, 1 11 1 $ 1. 1 11 1 1. 1 11 1 11 1 . 1

$74,000 4,860 units = $15.226 (rounded)

Production Report Example


Section 2: Compute cost per equivalent unit
Total Cost Cost to be accounted for: Work in process, May 1 Costs added in the Shipping and Milling Department Total cost Equivalent units $ 11 1 . 1 1 11 1 1. 1 $ 1 11 1 1. 1 1. 1 11 1 $ 1. 1 11 1 11 1 . 1 $ 1. 1 11 1 1. 1 11 1 11 1 . 1 1, 1 11 1 Materials Conversion

Cost per equivalent unit $ 1, 1 11 1 $ Total cost per equivalent unit = $11 + $11 .111 .111$11 = , 111

$70,000 4,840 units = $14.463 (rounded)

Production Report Example

Section 3: Cost Reconciliation

Total Cost Cost accounted for as follows: Transfer to next depertemen: From beginning inventrory: Cost in beginning inventory 11 1 . 1 Cost to complete these unit: Material, at $11 per EU . 111 11 1 . 1 Conversion, at $11 per EU , 111 11 1 . 1 Total cost $ 11 1 . 1 Unit started and completed this month, at $11 per EU 1 11 1 , 111 1. 1 Total cost transfeered $ 1 11 1 1. 1

Equivalent Units Materials Conversion

11 1 11 1

11 1 . 1

11 1 . 1

Production Report Example


Section 3: Cost Reconciliation
Total Cost Cost accounted for as follows: Transferred out during May Work in process, May 11 : Materials Conversion Total work in process, May 11 Total cost accounted for Equivalent Units Materials Conversion 11 1 . 1 11 1 11 1 11 1 . 1

$111 . 111

Production Report Example


Section 3: Cost Reconciliation
160 units @ $15.226
Cost accounted for as follows: Transferred out during May Work in process, May 11 : Materials, at $ 11 , 111 Conversion, at $ 11 , 111 Total cost accounted for Total Cost $ 1 11 1 1. 1 11 1 . 1 11 1 . 1 11 1 . 1 $111 . 111 Equivalent Units Materials Conversion 11 1 . 1 11 1 11 1 11 1 . 1

100 units @ $14,463

Total work in process, May 11

All costs accounted for

Operation Costing
Operation costing employs some aspects of both job-order and process costing.
Job-order Costing Operation Costing (Products produced in batches) Process Costing

Material Costs Charged Material Costs Charged to batches as in to batches as in job-order costing. job-order costing.

Conversion costs Conversion costs assigned to batches assigned to batches as in process costing. as in process costing.

Comparison of Equivalent units Under theWeight-average and FIFO method


E q u i v a l e n t U n i ts M a te r i a l s o n v e r si o n C E q u i v a l e n t u n i ts-w e i g h t-a v e r a g e m e th o d 1 111 . L e ss e q u i v a l e n t u n i t i n b e g i n n i n g i n v e n to r y 1 1 1 n i ts x1 1% u 111 1 1 1 n i ts x1 1% u E q u i v a l e n t u n i ts o f p r o d u c ti o n -F I F O m e th1 d o 111 . 1 111 .

11 1 111 .