Process Costing

AVERAGE METHOD
Pengantar
• Perhitungan harga pokok produk terhadap produk yang
diproses secara berkelanjutan/terus menerus. Tujuan proses
produksi bukan hanya karena untuk memenuhi permintaan
konsumen tetapi juga untuk memenuhi persediaan.
• Biasanya produk yang dihasilkan merupakan produk dengan
kualifikasi yang sama (standard product).
• Perhitungan harga pokok produk lazimnya dilakukan
berdasarkan periodik, misal setiap akhir bulan sehingga
memungkinkan proses produksi belum menyelesaikan semua
produk (masih ada work-in-process). Dampaknya perhitungan
harga pokok produk harus memperhatikan pengelolaan
persediaan . Dalam materi ini akan kita bahas metode
AVERAGE dan FIFO
Proses costing dg metode
AVERAGE
• Dalam perhitungan harga pokok produk dengan metode
process costing harus memperhatikan tingkat serapan biaya
yang sudah dicatat dalam work-in-process. Biaya serapan yang
sudah dicatat difungsikan untuk menghitung tingkat konversi
terhadap barang jadi dalam menghitung harga pokok produk.

• Dalam penyajian laporan harga pokok produk ada dua bagian

penting yang menunjukkan bahwa semua input
dipertanggungjawabkan dengan benar pada outputnya.
Bagian pertama menujukkan input = output dari sisi unit.
Sedangkan pada bagian kedua dijelaskan input = output dari
sisi pembiayaannya (Rp).
Proses costing dg metode
AVERAGE
• Pada perusahaan yang memiliki lebih dari 1 departemen
produksi yang berurutan maka laporan harga pokok produksi
disusun sesuai urutan proses produksinya, guna
mengidentifikasi serapan biaya pada masing-masing
departemen.

• Seperti lazimnya sebuah laporan keuangan maka setiap

laporan keuangan yang dibuat harus memiliki judul laporan
yang berisi informasi:
- nama perusahann
- nama departemen
- nama laporan
- periode pelaporan
Proses costing dg metode
AVERAGE
• Perhitungan unit konversi (UK)dengan metode Average dapat
dihitung dengan rumus sebagai berikut:

UK = FG + (% x WiPe)
UK : Unit konversi
FG : jumlah unit Finished Goods
% : tingkat serapan biaya pada masing-
masing sumberdaya (Materials, Labor, Overhead)
WiPe : jumlah unit barang dalam proses (WiP)
akhir
• Biaya per unit per sumberdaya dihitung dengan cara:
UC = (beginning cost + current cost)/UK
UC : biaya per unit (unit cost)
Contoh kasus
Karimunjawa Furniture Company manufactures carved cupboard. The company uses a process cost
system, with a Average cost flow assumption, and it maintains a separate work in process account for
each two producing departments: Cutting and Assembly. Data related operations on September 2019
are:
Cutting Assembly
Units in beginning inventory: 50 20
Units started in process in Cutting Department this period 100
Units transferred from Cutting to Assembly this period 125
Units transferred from Assembly to finished goods warehouse 130
Units in ending inventory
(100% materials , 40% labor, 60% Overhead) 25
(Materials 60%, 40% labor, 20% overhead ) 15
Cost in beginning inventory:
Cost from preceding department $8,000
Materials $ 7.500 840
Labor 700 580
Factory overhead 200 495
Cost added during the current period:
Materials $30,000 $ 2,000
Labor $ 2,000 $ 3,500
Factory overhead $18,000 $ 1,500

Required :
1) Prepare a cost of production report for each department for September 30
2) Assuming the company maintains a separate work in process account for each of its two
producing department, prepare the appropriate journal entries to record the charge to the
producing department for the costs incurred during September and to record the transfer of units
from Cutting to Assembly and from Assembly to Finished Goods Inventory.
Karimunjawa Furniture Company
Jawaban
Cutting Department
A Production Cost Report
September 2019

Quantity Schedule
Units in beginning Inventory 50
Units added in this period 100
Total Units input 150

Units transferred to the Assembly Dept 125

Units in ending inventory 25
Total units output 150
Cost charged to the Cutting Department:
a Cost in the beginning inventory amount units equivalent unit cost
materials $ 7,500
labor $ 700
fact. Overhead $ 200
b cost added in this periode (7.500 + 30.000)/150
materials $ 30,000 125+(25 x 100%) 150 $ 250
labor $ 2,000 125+(25 x 40%) 135 $ 20 (700 + 2.000)/20
fact. Overhead $ 18,000 125+(25 x 60%) 140 $ 130
$ 58,400 $ 400 (200 + 18.000)/140
cost accounted for:
a units transferred to the Assembly Department 125 units @$400 $ 50,000
b units in ending inventory
materials 25 100% $ 250 $ 6,250
labor 25 40% $ 20 $ 200 Jml ditransfer ke
fact. Overhead 25 60% $ 130 $ 1,950 assembly
$ 8,400
Total cost accounted for $ 58,400
Pencatatan pada
departemen Cutting
• Current cost recorded
Work-in-process, Cutting $50,000 -
Materials - $30,000
Payroll - 2,000
Applied Factory Overhead - 18,000

• Transferred to Assembly department

Work-in-Process, Assembly $50,000 -
Work-in-process, Cutting - $50,000
Karimunjawa Furniture Company
Assembly department
A Production Cost Report
September 2019
Quantity Schedule
Units in beginning Inventory 20
Units received from Cutting Department 125
Total Units input 145

Units transferred to the FG Warehouse 130

Units in ending inventory 15
Total units output 145

Cost charged to the Cutting Department:

a Cost in the beginning inventory amount units equivalent unit cost
cost from the preceeding department $ 8,000
materials $ 840
labor $ 580
fact. Overhead $ 495
b cost added in this periode
cost from the preceeding department $50,000 130+(15*100%) 145 400.00
materials $ 2,000 130+(15*60%) 139 20.43
labor $ 3,500 130+(15*40%) 136 30.00
fact. Overhead $ 1,500 130+(15*20%) 133 15.00
$66,915 465.43
cost accounted for:
a units transferred to the Assembly Department
FG warehouse 130 units @465.43 $ 60,506.12
b units in ending inventory
cost from the preceeding department 15 100% $ 400.00 $ 6,000.00
materials 15 60% $ 20.43 $ 183.88
labor 15 40% $ 30.00 $ 180.00
fact. Overhead 15 20% $ 15.00 $ 45.00
$ 6,408.88
$ 66,915.00
Pencatatan pada
departemen Assembly
• Current cost recorded
Work-in-process, Assembly $7,000 -
Materials - $2,000
Payroll - 3,500
Applied Factory Overhead - 1,500

• Transferred to Finished Goods warehouse

Finished Goods $60,506.12 -
Work-in-process, Assembly - $60,506.12