Bab 6 Proces Costing

CHAPTER 2

Carter-Usry: Cost Accounting 13th ed. Chapter 6 Process Costing ..... Hal. 6-13

CHAPTER 6

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$13.608

Departemen Assembly7.296

WIP Cutting Dept.13.608

WIP Assembly Dept.7.296

Materials20.904

Ingat: pada job order costing hanya ada satu akun WIP

Penggunaan direct labor:

Departemen Cutting$5.000

Departemen Assembly9.210



Labor14.210

Factory overhead costs:

FOH Control20.900

Accounts Payable 7.400

Accumulated Depr. Machinery5.700

Prepaid Insurance500

Materials 1.700

Payroll5.600

Applied FOH (jam mesin x tariff)

Departemen Cutting1.040 jam x $7.60= $7.904

Departemen Assembly920 jam x $12= 11.052



Applied FOH18.956

Cost of Production Report

COPR dibuat untuk tiap departemen. Asumsi: Average cost flow atau FIFO cost flow

Ilustrasi:

Data bulan Januari:

CuttingAssembly

Units in WIP, beg. inv.100180

Units started in Cutting Dept.600

Units transferred to Assembly Dept.500

Units received from Cutting Dept.500

Units transferred to Finished Goods inv.580

Units in WIP, end. Inv.200100

Tingkat penyelesaian WIP ending inventory

CuttingAssembly

Materials60%100%

Labor20%70%

FOH40%70%

Perhatikan: Unit yang ditransfer ke departemen selanjutnya atau ke finished good berarti sudah selesai 100%.

Tingkat penyelesaian WIP beg. Inv tidak diperlukan pada asumsi average cost flow.

Costs data:

CuttingAssembly

WIP, beg. Inv.

Cost from preceding dept.-$8.320

Materials$1.892830

Labor400475

FOH796518

Cost added to process during period

Materials13.6087.296

Labor5.0009.210

FOH7.90411.052

I. Process Costing with a Average Cost Flow Assumption

A. Departemen Cutting

Langkah 1: Menghitung equivalent unit

1 equivalent unit = 1 unit selesai 100%

MaterialsLaborFOH

Units in ending inv.200200200

Tingkat penyelesaian WIP end. inv60%20%40%

Equivalent units ending inv.120 40 80

Equivalent units transferred out500500500

Total Equivalent units620540580

Langkah 2: Menghitung total cost dan average cost per equivalent unit.

Average cost (Biaya rata-rata) = (cost beg inv + cost added) / equvalent unit

MaterialsLaborFOHTOTAL

Cost in beg. Inv.$ 1.892$ 400$ 796$3.088

Cost added during period13.6085.0007.90426.512

Total cost to be accounted for$15.500$5.400$8.700$29.600

Divided by total equivalent units620540580

Cost per equivalent unit$25$10$15$50

Langkah 3: Membuat Cost of Production Report

PT

Cutting Departement


For January, 2004

Quantity ScheduleMaterialLaborFOHQuantity

Beginning Inventory100

Started in process 600

700

Transferred to Ass. Dept.500

Ending Inventory60%20%40%200

700

Cost charged to DepartementTotal CostEq.

UnitUnit Cost

Beginning inventory:

Materials$1.892

Labor400

Factory overhead 796

Total cost in beginning inv.$3.088

Cost added during the current period:

Materials$13.608620$25

Labor5.00054010

Factory overhead 7.904580 15

Total cost added $26.512

Total cost charged to departement$29.600$50

Units% CompEq. UnitUnit CostTotal Cost

Transfer to Ass. Dept.500100500$50$25.000

WIP, ending inventory

Materials20060120$25$3.000

Labor2002040 10400

Factory overhead2004080 15 1.200 4.600

Tot. cost accounted for$29.600

Jurnal untuk mencatat transfer cost dari departemen Cutting ke departemen Assembly:



B. Departemen Assembly


From Pre Dept.MLFOH


Tingkat penyelesaian end. inv100%100%70%70%

Equivalent units ending inv.1001007070

Equivalent units transferred out580580580580


Langkah 2: Menghitung average cost per equivalent unit.

From Pre Dept.MaterialLaborFOHTOTAL

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

Cost aded during period25.0007.2969.21011.05852.558

Total cost to be acc. for$33.320$8.126$9.685$11.570$62.701

Divided by total eq. unit 680 80 650 650

Cost per equivalent unit$49,00$11.95$14,90$17,80$93,65


PT

Assembly Departement


For January, 2004




680

Transferred to FG580


680

Cost charged to DepartementTotal CostEq.UnitUnit Cost


Cost from preceding department$8.320

Materials830

Labor475




Cost from preceding department$25.000680$49,00

Materials7.29668011,95

Labor9.21065014,90

Factory overhead 11.02565017,80


Total cost charged to department$62.701$93,65

Units% CompEq. UnitUnit CostTotal Cost

Transfer to FG580100580$93,65$54.317

WIP, ending inv.

Cost from pre Dep100100100$49,00$4.900

Materials10010010011,951.195

Labor100707014,901.043

Factory overhead100707017,801.246 8.384

Tot. cost acc. For$62.701

Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:

Finished Goods inventory54.317


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 inventory800

Units received from Pigment Dept.2.000

Units of latex added in Mixing Departement4.000

Units transferred to Canning Departement5.800

Units in Work in Process, ending inventory1.000

Tingkat penyelesaian WIP end. Inv.

Materials100%

Conversion cost50%

Costs data:

WIP, beg. Inv.

Cost from preceding dept.$1.532

Materials1.692

Labor57

FOH114


Cost from preceding dept.12.000

Materials16.940

Labor3.660

FOH7.320

Departemen Mixing


From Pre Dept.MLFOH

Units in ending inv.1.0001.0001.0001.000

Tingkat penyelesaian end. inv100%100%50%50%

Equivalent units ending inv.1.0001.000 500500

Equivalent units transferred out5.8005.8005.8005.800

Total Equivalent units6.8006.8006.3006.300

Langkah 2: Menghitung average cost per equivalent unit.

From Pre Dept.MaterialLaborFOHTOTAL

Cost in beg. Inv.$1.5321.692$57$114$3.395

Cost added during period12.00016.9403.6607.32039.920

Total cost to be acc. for$13.532$18.632$3.717$7.434$43.315

Divided by total eq. units6.8006.8006.3006.300

Cost per equivalent unit$1,99$2,74$0,59$1,18$6,50


Tiger Paint Company

Mixing Departement


For April, 2004

Quantity ScheduleMLFOHQ


Received from Pigment Dept.2.000

Added to process in Mixing Dept 4.000

6.800

Transferred to Canning Dept.5.800

Ending Inventory100%50%50%1.000

6.800


UnitUnit Cost


Cost from preceding departement$1.532

Materials1.692

Labor57

Factory overhead114



Cost from preceding departement$12.0006.800$1,99

Materials16.9406.8002,74

Labor3.6606.3000,59

Factory overhead7.3206.3001,18


Total cost charged to departement$43.315$6,50

Cost Accounted for as FollowsUnits% CompEq. UnitUnit CostTotal Cost

Transfer to Canning Dept.5.8001005.800$6,50$37.700

WIP, ending inv.

Cost from pre Dep1.0001001.000$1,99$1.990

Materials1.0001001.0002,742.740

Labor1.000 505000,59295

Factory overhead1.000 505001,18590 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

II. Process Costing with a Fifo Cost Flow Assumption

Data bulan Januari:

CuttingAssembly

Units in WIP, beg. inv.100180

Units started in Cutting Dept.600

Units transferred to Assembly Dept.500

Units received from Cutting Dept.500

Units transferred to Finished Goods inv.580

Units in WIP, end. Inv.200100

Tingkat penyelesaian WIP ending inventory

CuttingAssembly

Materials60%100%

Labor20%70%

FOH40%70%

Tingkat penyelesaian WIP beginning inventory

CuttingAssembly

Materials80%40%

Labor40%20%

FOH60%20%

Costs data:

CuttingAssembly

WIP, beg. Inv.

Cost from preceding dept.-$8.320

Materials$1.892830

Labor400475

FOH796518


Materials13.6087.296

Labor5.0009.210

FOH7.90411.052

A. Departemen Cutting

Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada periode sekarang

Cara 1

MLFOH

% penyelesaian WIP beg. inv80%40%60%

% to complete WIP beg. inv20%60%40%

Units in beginning inv.100100100

Eq. units to complete beg inv206040


% penyelesaian WIP end. inv60%20%40%


Eq. units started and completed *400400400


*

Jumlah yang ditransfer ke departemen selanjutnya500 unit

Jumlah beginning inventori100 unit

Jumlah yang dimulai dan selesai pada periode sekarang400 unit

Cara 2

MLFOH




Eq. units transferred out500500500




Less: Eq. Unit beg. Inv.804060


Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.

Average cost (Biaya rata-rata) = cost added / equvalent unitMaterialsLaborFOHTOTAL

Cost added during period13.6085.0007.904

Divided by total equivalent units540500520

Cost per equivalent unit$25,20$10,00$15,20$50,40

Langkah 3:Membuat Cost of Production Report

PT

Cutting Departement


For January, 2004




700



700

Cost charged to DepartementTotal CostEq. nitUnit Cost


Materials$1.892

Labor400




Materials$13.608540$25,20

Labor5.00050010,00

Factory overhead 7.904520 15,20



Cost Accounted for as Follow:Units% CompEq. UnitUnit CostTotal Cost

Transfered to Ass. Dept.:

From beginning inv:$3.088

Cost to complete:

Materials1002020$25,20504

Labor100606010,00600

Factory overhead1004040 15,20 608$4.800

Started and completed40010040050,4020.160

Total cost transfered$24.960


Materials20060120$25,20$3.024

Labor200204010,00400

Factory overhead2004080 15,20 1.216 4.640


Jurnal untuk mencatat transfer cost dari departemen Cutting ke departemen Assembly:



B. Departemen Assembly


Cara 1

From Pre. DeptMLFOH


% to complete WIP beg. inv60%80%80%


Eq. units to complete beg inv0108144144




Eq. units started and completed *400400400400


*

Jumlah yang ditransfer ke departemen selanjutnya/FG580 unit

Jumlah beginning inventori180 unit

Jumlah yang dimulai dan selesai pada periode sekarang400 unit

Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.

Average cost (Biaya rata-rata) = cost added / equvalent unit

From beg DeptMLaborFOHTOTAL

Cost added $24.960$7.296$9.210$11.052

Divided by total eq. unit500608614614

Cost per equivalent unit$49,92$12,0$15,0$18,0$94,92

Langkah 3: Membuat Cost of Production Report.

PT

Assembly Departement


For January, 2004


Beginning Inventory40%20%20%180


680



680


UnitUnit Cost


Cost from preceding departemen$8.320

Materials830

Labor475




Cost from preceding departemen$24.960500$49,92

Materials7.29660812,00

Labor9.21061415,00

Factory overhead11.05261418,00






Cost to complete:

Materials1802010812,001.296

Labor1806014415,002.160

Factory overhead1804014418,002.592$16.191

Started and completed40010040094,9237.968



From beginning inv100100100$49,92$4.992

Materials10010010012,001.200

Labor100707015,001.050

Factory overhead100707018,001.2608.502


Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:

Finished Goods54.159


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 inventory800

Units received from Pigment Dept.2.000

Units of latex added in Mixing Departement4.000

Units transferred to Canning Departement5.800

Units in Work in Process, ending inventory1.000

Tingkat penyelesaian WIP beginning inventoryTingkat penyelesaian WIP ending inv.

Materials80%Materials100%

Labor25%Labor50%

FOH25%FOH50%

Costs data:

WIP, beg. Inv.


Materials1.692

Labor57

FOH114


Cost from preceding dept.12.000

Materials16.940

Labor3.660

FOH7.320


Cara 1

From Pre. DeptMLFOH

% penyel. beg. inv80%25%25%

% to comp. beg. inv20%75%75%

Units in beg. inv.800800800

Eq.unit to comp. Beg0160600600

Units in ending inv.1.0001.0001.000

% penyel. end. Inv100%50%50%

Eq. units end. inv.1.0001.000500 500

Eq. unit started and completd *5.0005.0005.0005.000

Total Equivalent units6.0006.1606.1006.100

* (5.800 800)Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.

Average Cost:

From beg DeptMLaborFOHTOTAL

Cost added $12.000$16.940$3.660$7.320

Divided by total eq. unit6.0006.1606.1006.100

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


For January, 2004


Beginning Inventory80%25%25%800

Received from Pigmen Dept2.000

Started in process 4.000

6.800

Transferred to Canning Dept.5.800

Ending Inventory100%50%50%1.000

6.800

Cost charged to DepartementTotal CostEq.UnitUnit Cost


Cost from preceding departemen$1.532

Materials1.692

Labor57

Factory overhead114



Cost from preceding departemen$12.0006.000$2,00

Materials16.9406.1602,75

Labor3.6606.1000,60

Factory overhead7.3206.1001,20






Cost to complete:

Materials80020160$2,75440

Labor800756000,60360

Factory overhead800756001,20720$4.915

Started and completed5.0001005.000$6,5532.750



From beginning inv1.0001001.000$2,00$2.000

Materials1.0001001.0002,752.750

Labor1.000505000,60300

Factory overhead1.000505001,206005.650


Jurnal untuk mencatat transfer cost dari departemen Mixing ke departemen Canning:

WIP - Canning Dept.37.665

WIP Mixing Dept.37.665

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.

RefiningBlending

Units in beginning inventory8001.400

Units started in process in Refining Dept.7.200

Units transferred from Refining to Blending Dept.7.0007.000

Units added to process in Blending Dept.1.800

Units transferred to Finished Goods inv.9.200

Units in ending inventory

Refining (100% M, 75% L, and 50% FOH)1.000

Blending (80% M, 40% L, and 40% FOH)1.000

Costs data:RefiningBlending

WIP, beg. Inv.


Materials$728620

Labor3068

FOH60160


Materials7.2724.380

Labor1.5203.100

FOH2.9405.600

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.

MashingBlending

Units in beginning inventory

Mashing (90% M, 60% L, and 30% FOH)600

Blending (50% M, 20% L, and 20% FOH)1.000

Units started in process in Mashing Dept.3.000

Units transferred from Mashing to Blending Dept.3.1003.100

Units added to process in Blending Dept.3.100

Units transferred to Finished Goods inv.6.400

Units in ending inventory

Mashing (60% M, 40% L, and 20% FOH)500

Blending (100% M, 60% L, and 60% FOH)800

Costs data:MashingBlending

WIP, beg. Inv.


Materials$1.088100

Labor17255

FOH17274

Cost added to process during periodMashingBlending

Materials6.0061.405

Labor1.4702.004

FOH3.0202.672

Diminta:

(1) Buat Cost of Production Report.

(2) Jurnal untuk mencatat pemakaian biaya dan transfer dari Departemen Mashing ke Departemen Blending dan dari Departemen Blending ke Finished Goods.

Bahan Kuliah Akuntansi Biaya Disiapkan oleh Kodirin, Ak

Bab 6 Proces Costing

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