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PROCESS COSTING
Process costing
Production cost diakumulasikan pada tiap cost center (departemen atau
proses).
Produk dibuat secara terus-menerus atau mass production (produk yang dibuat
serupa).
Diterapkan pada industri kertas, semen, perakitan (mobil dll).
Dibuat akun WIP untuk tiap departement.
Ilustrasi:
American Chair Company memiliki dua departemen yaitu dept. Cutting dan
Assembly.
Penggunaan direct material:
Departemen Cutting
Departemen Assembly
$13.608
7.296
13.608
7.296
20.904
Ingat: pada job order costing hanya ada satu akun WIP
Penggunaan direct labor:
Departemen Cutting
Departemen Assembly
$5.000
9.210
5.000
9.210
14.210
20.900
7.400
5.700
500
1.700
5.600
= $7.904
= 11.052
7.904
11.052
18.956
Cutting
100
600
500
Assembly
180
200
500
580
100
Cutting
60%
20%
40%
Assembly
100%
70%
70%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
Cutting
Assembly
$1.892
400
796
$8.320
830
475
518
13.608
5.000
7.904
7.296
9.210
11.052
Labor
200
20%
40
500
540
FOH
200
40%
80
500
580
Langkah 2: Menghitung total cost dan average cost per equivalent unit.
Average cost (Biaya rata-rata) = (cost beg inv + cost added) / equvalent unit
Materials
Labor
FOH
TOTAL
Cost in beg. Inv.
$ 1.892
$ 400
$ 796
$3.088
Cost added during period
13.608
5.000
7.904
26.512
Total cost to be accounted for
$15.500
$5.400
$8.700
$29.600
Divided by total equivalent units
620
540
580
Cost per equivalent unit
$25
$10
$15
$50
Langkah 3: Membuat Cost of Production Report
PT
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Ass. Dept.
Ending Inventory
60%
Units
500
FOH
20%
40%
Total Cost
Eq.
Unit
Quantity
100
600
700
500
200
700
Unit Cost
$1.892
400
796
$3.088
$13.608
5.000
7.904
$26.512
$29.600
%
Comp
100
Eq.
Unit
500
Unit
Cost
$50
620
540
580
$25
10
15
$50
Total Cost
$25.000
Materials
Labor
Factory overhead
Total cost accounted for
200
200
200
60
20
40
120
40
80
$25
10
15
$3.000
400
1.200
4.600
$29.600
M
100
100%
100
580
680
100%
L
100
70%
70
580
650
FOH
$ 518
11.058
$11.570
650
$17,80
FOH
70%
70%
Total Cost
Eq.Unit
FOH
100
70%
70
580
650
TOTAL
$10.143
52.558
$62.701
$93,65
Quantity
180
500
680
580
100
680
Unit Cost
$8.320
830
475
518
$3.088
$25.000
7.296
680
680
$49,00
11,95
Labor
Factory overhead
Total cost added
Total cost charged to department
Transfer to FG
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For
9.210
11.025
$52.558
$62.701
650
650
$93,65
Units
580
%
Comp
100
Eq.
Unit
580
Unit
Cost
$93,65
100
100
100
$49,00
100
100
100
100
70
70
100
70
70
14,90
17,80
$4.900
11,95
1.195
14,90
1.043
17,80
1.246
Total Cost
$54.317
8.384
$62.701
Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:
Finished Goods inventory
54.317
WIP Assembly Dept.
54.317
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
Units received from Pigment Dept.
Units of latex added in Mixing Departement
Units transferred to Canning Departement
Units in Work in Process, ending inventory
Tingkat penyelesaian WIP end. Inv.
Materials
Conversion cost
800
2.000
4.000
5.800
1.000
100%
50%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH
$1.532
1.692
57
114
12.000
16.940
3.660
7.320
Departemen Mixing
Langkah 1: Menghitung equivalent unit
From Pre
Dept.
1.000
100%
1.000
5.800
6.800
M
1.000
100%
1.000
5.800
6.800
L
1.000
50%
500
5.800
6.300
FOH
1.000
50%
500
5.800
6.300
100%
Units
50%
Total Cost
FOH
50%
Eq.
Unit
Q
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit Cost
$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp
Eq. Unit
Unit
Cost
6.800
6.800
6.300
6.300
$1,99
2,74
0,59
1,18
$6,50
Total Cost
5.800
100
5.800
$6,50
1.000
1.000
1.000
1.000
100
100
50
50
1.000
1.000
500
500
$1,99
2,74
0,59
1,18
$37.700
$1.990
2.740
295
590
5.615
$43.315
Assumption
Cutting
100
600
500
Assembly
180
500
580
100
Assembly
100%
70%
70%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cutting
Assembly
$1.892
400
796
$8.320
830
475
518
200
60%
120
540
200
20
%
40
500
200
40
%
80
520
Equivalent units
ending inv.
Eq. units transferred
out
Total Equivalent units
Units in beginning inv.
% penyelesaian WIP
beg. inv
Less: Eq. Unit beg. Inv.
Total Equivalent units
200
60%
200
20
%
120
500 unit
100 unit
400 unit
40
FO
H
200
40
%
80
500
500
500
620
540
580
100
80%
80
540
100
40
%
40
500
100
60
%
60
520
$25,20
$10,00
$15,2
0
$50,4
0
60%
Unit
s
%
Com
p
20%
40%
Total
Cost
Eq.Unit
Quantit
y
100
600
700
500
200
700
Unit
Cost
$1.892
400
796
$3.088
$13.60
8
5.000
7.904
$26.51
2
$29.60
0
Eq.
Uni
t
Unit
Cost
540
$25,20
500
520
10,00
15,20
$50,40
Total
Cost
Dept.:
From beginning
inv:
Cost to
complete:
Materials
$3.08
8
100
20
20
100
60
60
Factory
overhead
100
40
40
Started and
completed
Total cost
transferred
400
Labor
200
60
Labor
200
20
12
0
40
200
40
80
504
600
60 $4.800
8
50,4
0
WIP, ending
inventory
Materials
Factory
overhead
$25,
20
10,0
0
15,2
0
$25, $3.02
20
4
10,0
400
0
15,2 1.21
0
6
20.160
$24.96
0
4.6
40
$29.60
0
B. Department Assembly
Langkah 1: Menghitung equivalent unit untuk Biaya yang
ditambahkan pada periode sekarang
Cara 1
Fro
m
M
L
FOH
Pre
c.
Dep
t
% penyelesaian WIP
40%
20
20%
beg. inv
%
% to complete WIP
60
80
80%
beg. inv
%
%
Units in beginning inv.
180
180
180
Eq. units to complete
0
10
14
144
beg inv
8
4
Units in ending inv.
100
100
100
% penyelesaian WIP
100
70
70%
end. inv
%
%
Equivalent units
100
10
7
70
ending inv.
0
0
Eq. units started and
400
40
40
400
completed *
0
0
Total Equivalent units
500
60
61
614
8
4
*
Jumlah yang ditransfer ke departemen
580 unit
selanjutnya/FG
Jumlah beginning inventori
180 unit
Jumlah yang dimulai dan selesai pada periode
400 unit
sekarang
Langkah 2: Menghitung average cost (hanya untuk cost
added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equivalent unit
Cost added
Divided by total eq.
unit
Cost per equivalent
unit
From
pre
Dept
$24.96
0
500
Labor
FOH
$7.29
6
608
$9.21
0
614
$11.0
52
614
$49,92
$12,0
$15,0
$18,0
TOTAL
$94,9
2
100%
70%
Total
Cost
70%
Eq.
Unit
Quantit
y
180
500
680
580
100
680
Unit
Cost
$8.320
830
475
518
$10.143
$24.960
500
$49,92
7.296
9.210
11.052
$52.518
$62.661
608
614
614
12,00
15,00
18,00
$94,92
From beginning
inv:
Cost to
complete:
Materials
Labor
Factory
overhead
Started and
completed
Total cost
transferred
WIP, ending
inventory
From preceding
dept.
Materials
Labor
Factory
overhead
Tot. cost accounted
for
Unit
s
%
Com
p
Eq.
Uni
t
Unit
Cost
Total
Cost
$10.1
43
180
20
180
60
180
40
10
8
14
4
14
4
400
12,0
0
15,0
0
18,0
0
94,9
2
1.296
2.160
2.592
$16.19
1
37.968
$54.15
9
100
100
100
100
100
70
10
0
10
0
70
100
70
70
$49,
92
12,0
0
15,0
0
18,0
0
$4.99
2
1.200
1.050
1.260
8.502
$62.66
1
cost
dari
department
54.159
54.159
Tingkat penyelesaian
beginning inventory
Materials
Labor
FOH
WIP
80%
25%
25%
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH
$1.532
1.692
57
114
12.000
16.940
3.660
7.320
25%
75%
25%
75%
800
800
800
160
1.00
0
100
%
80%
20%
1.00
0
5.00
600
1.00
0
50%
1.00
0
5.00
600
1.00
0
50%
500
5.00
50
0
5.00
and completd *
0
0
0
Total Equivalent
6.00
6.16
6.10
units
0
0
0
* (5.800 800)
Langkah 2: Menghitung average cost (hanya untuk cost
added) per equivalent unit.
0
6.10
0
Average Cost:
Cost added
Divided by total
eq. unit
Cost per
equivalent unit
From beg
Dept
$12.000
Labor
FOH
6.000
$16.9
40
6.160
$3.66
0
6.100
$7.32
0
6.100
$2,00
$2,75
$0,60
$1,20
TOTAL
$6.55
100%
Unit
%
Com
50%
50%
Total
Cost
Eq.Uni
t
Quantit
y
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit
Cost
$1.532
1.692
57
114
$3.395
$12.000
6.000
$2,00
16.940 6.160
3.660 6.100
7.320 6.100
$39.920
$43.315
2,75
0,60
1,20
Eq.
Unit
Unit
Cost
$6,55
Total
Cost
Transfered to Ass.
Dept.:
From beginning
inv:
Cost to
complete:
Materials
Labor
Factory
overhead
Started and
completed
Total cost
transfered
WIP, ending
inventory
From beginning
inv
Materials
Labor
Factory
overhead
Tot. cost accounted
for
p
$3.39
5
800
20
160
800
800
75
75
600
600
$2,7
5
0,60
1,20
5.00
0
100
5.00
0
$6,5
5
440
360
720
$4.915
32.750
$37.66
5
1.00
0
1.00
0
1.00
0
1.00
0
100
$2,0
0
2,75
$2.00
0
2.750
50
1.00
0
1.00
0
500
0,60
300
50
500
1,20
600
100
5.650
$43.31
5
LATIHAN
P 6-5. Hytest Chemical Corporation memproduksi bahan bakar dalam dua tahap. Bahan baku
diproses di Departemen Refining kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi average cost
flow. Berikut ini adalah data untuk bulan Maret 2004.
Refinin
g
800
7.200
7.000
Blendin
g
1.400
7.000
1.800
9.200
1.000
1.000
Costs data:
Refining
Blending
WIP, beg. Inv.
Cost from preceding dept.
$1.754
Materials
$728
620
Labor
30
68
FOH
60
160
Cost added to process during
period
Materials
7.272
4.380
Labor
1.520
3.100
FOH
2.940
5.600
Diminta:
(1) Buat Cost of Production Report.
(2) Jurnal untuk mencatat pemakaian cost bulan Maret
dan transfer dari Departemen Refining ke Departemen
Blending dan dari Departemen Blending ke Finished
Goods.
P 6-8. Twonka Beverage Company memproduksi minuman dalam dua tahap. Bahan baku
diproses di Departemen Mashing kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi FIFO cost
flow. Berikut ini adalah data untuk bulan September 2004.
Mashing
Units in beginning inventory
Mashing (90% M, 60% L, and 30% FOH)
Blending (50% M, 20% L, and 20% FOH)
Units started in process in Mashing Dept.
Units transferred from Mashing to
Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Mashing (60% M, 40% L, and 20% FOH)
Blending (100% M, 60% L, and 60%
FOH)
Costs data:
Mashi
ng
Materials
Labor
FOH
Cost added to
process during
period
Materials
Labor
FOH
Blendin
g
$1.770
$1.08
8
172
172
100
55
74
Mashi Blending
ng
6.006
1.470
3.020
1.405
2.004
2.672
Diminta:
(1) Buat Cost of Production Report.
Blendin
g
600
3.000
3.100
1.000
3.100
3.100
6.400
500
800