EKMA4315_AKUNTANSI BIAYA_Modul6(KB1-2).pptx
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Transcript of EKMA4315_AKUNTANSI BIAYA_Modul6(KB1-2).pptx
![Page 1: EKMA4315_AKUNTANSI BIAYA_Modul6(KB1-2).pptx](https://reader036.fdokumen.com/reader036/viewer/2022062520/55cf9295550346f57b97ad82/html5/thumbnails/1.jpg)
AKUNTANSI BIAYASistem Kos Proses 1
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BAB
1Sistem Kos Proses - Konsep
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Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi
Job-orderCosting
ProcessCosting
Banyak Unit, Tunggal, produk homogent
Produk yang sulit dibedakan satu dengan yang lain.
Masing-masing unit produk dibebankan rata-rata biaya yang sama.
Banyak Unit, Tunggal, produk homogent
Produk yang sulit dibedakan satu dengan yang lain.
Masing-masing unit produk dibebankan rata-rata biaya yang sama.
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Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi
ProcessCosting
Job-orderCosting
Jenis-jenis aplikasi proses kosting : Pabrik Minyak Pabarik Cat Bubur kertas
Jenis-jenis aplikasi proses kosting : Pabrik Minyak Pabarik Cat Bubur kertas
Job-orderCosting
ProcessCosting
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Job order costing– Banyak pesanan yang
dikerjakan selama periode.
– Biaya-biaya diakumulasi oleh masing-masing pesanan.
– Kartu Biaya Pesanan sebagai dokumen kunci.
– Unit cost dihitung berdasarkan pesanan.
Job order costing– Banyak pesanan yang
dikerjakan selama periode.
– Biaya-biaya diakumulasi oleh masing-masing pesanan.
– Kartu Biaya Pesanan sebagai dokumen kunci.
– Unit cost dihitung berdasarkan pesanan.
Process costing– Produk Tunggal yang
dihasilkan selama periode waktu yang panjang.
– Biaya-biaya diakumulasi berdasarkan departemen.
– Department production report adalah dokumen kunci.
– Unit costs dihitung berdasarkan departemen
Process costing– Produk Tunggal yang
dihasilkan selama periode waktu yang panjang.
– Biaya-biaya diakumulasi berdasarkan departemen.
– Department production report adalah dokumen kunci.
– Unit costs dihitung berdasarkan departemen
Perbedaan antara Job-Order dengan Process Costing
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Process CostingDirect
Materials Direct labor costsmenjadi kecil dibadingkan
dengan biaya produksi lainnya dalam process
cost systems.
Direct labor costsmenjadi kecil dibadingkan
dengan biaya produksi lainnya dalam process
cost systems.
Type of Product Cost
Do
llar
Am
ou
nt
DirectLabor
ManufacturingOverhead
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Process CostingDirect
Materials
Type of Product Cost
Do
llar
Am
ou
nt
Conversion
Jadi, direct labor dan manufacturing overhead sering dikombinasikan Ke dalam sebuah biaya
produk yang disebut conversion.
Jadi, direct labor dan manufacturing overhead sering dikombinasikan Ke dalam sebuah biaya
produk yang disebut conversion.
Direct labor costsmenjadi kecil dibadingkan
dengan biaya produksi lainnya dalam process
cost systems.
Direct labor costsmenjadi kecil dibadingkan
dengan biaya produksi lainnya dalam process
cost systems.
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Perbandingan Job-Order dan Process Costing
Direct MaterialsDirect Materials
FinishedGoods
FinishedGoods
Cost of GoodsSold
Cost of GoodsSold
Direct LaborDirect Labor
ManufacturingOverhead
ManufacturingOverhead
Work inProcess
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Comparing Job-Order and Process Costing
FinishedGoods
FinishedGoods
Cost of GoodsSold
Cost of GoodsSold
Direct LaborDirect Labor
ManufacturingOverhead
ManufacturingOverhead
JobsJobs
Biaya-biaya ditelusuri dan dibebanan ke masing-masing
pesanan dlm sistem biaya pesanan
Biaya-biaya ditelusuri dan dibebanan ke masing-masing
pesanan dlm sistem biaya pesananDirect MaterialsDirect Materials
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Comparing Job-Order and Process Costing
FinishedGoods
FinishedGoods
Cost of GoodsSold
Cost of GoodsSold
Direct LaborDirect Labor
ManufacturingOverhead
ManufacturingOverhead
ProcessingDepartmentProcessingDepartment
Biaya-biaya ditelusuri dan dibebankan ke departemen dlm
sistem biaya proses.
Biaya-biaya ditelusuri dan dibebankan ke departemen dlm
sistem biaya proses.Direct MaterialsDirect Materials
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Process Cost Flows
Work in Process Department B
Work in ProcessDepartment A
• Direct Materials• Direct
Labor• AppliedOverhead
• Direct Materials• Direct
Labor• AppliedOverhead
Transferred to Dept. B
• Transferred from Dept. A
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Finished Goods
Cost of Goods Sold
Process Cost Flows Work in Process Department B
• Cost of Goods
Manufactured
• Cost of Goods
Manufactured
• Direct Materials• Direct
Labor• AppliedOverhead
• Transferred from Dept. A
• Cost of GoodsSold
• Cost of GoodsSold
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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.
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Equivalent Units of Production
+ =
Dua buah atas produk separuh jadi adalah equivalent sebuah produk jadi.
Jadi, 10,000 units 70 % selesai equivalent dengan 7,000 unit selesai.
Jadi, 10,000 units 70 % selesai equivalent dengan 7,000 unit selesai.
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Untuk periode berjalan, Jones memasukkan 15,000 units dan 10,000 unit selesai, 5,000 unit dalam proses dengan tingkat penyelesaian 30 %. Berapa banyak produksi unit ekuivalen dalam periode ?
a. 10,000
b. 11,500
c. 13,500
d. 15,000
Untuk periode berjalan, Jones memasukkan 15,000 units dan 10,000 unit selesai, 5,000 unit dalam proses dengan tingkat penyelesaian 30 %. Berapa banyak produksi unit ekuivalen dalam periode ?
a. 10,000
b. 11,500
c. 13,500
d. 15,000
Equivalent Units
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Calculating and Using Equivalent Units of Production
To calculate the cost perequivalent unit for the period:
Cost perequivalent
unit =Costs for the period
Equivalent units of productionfor the period
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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
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
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BAB
2Laporan Kos Produksi
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Production Report
ProductionReport
Menunjukkan aliran unit dan biaya-biaya ke work inprocess
Menjadi Kartu biaya pesanan dlm processcosting
Membantu para manajer utk mengontrol
departemennya
Menyediakan informasi
biaya bagi L/K (financial
statements
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Production Report
Perhitungan biaya per unit ekuivalent.
Perhitungan biaya per unit ekuivalent.
Section 1
Section 2
Section 3
Production Report Skedul kuantitas yg menunjukkan aliran unit dan perhitungan unit ekuivalen.
Skedul kuantitas yg menunjukkan aliran unit dan perhitungan unit ekuivalen.
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Production Report
Section 1
Section 2
Section 3
Production Report Pencocokkan aliran biaya selama periode, meliputi :
Total cost utk unit selesai yang ditransfer dari depertemen proses.
Total cost untuk barang setengah jadi dalam work in process.
Pencocokkan aliran biaya selama periode, meliputi :
Total cost utk unit selesai yang ditransfer dari depertemen proses.
Total cost untuk barang setengah jadi dalam work in process.
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• 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
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Work in process, May 1: 200 units Materials: 50% complete. $ 3,000Conversion: 30% complete. 1,000
Units started into production in May: 5,000Units completed and transferred out in May: 4,800
Costs added to production in MayMaterials cost $ 74,000Conversion cost 70,000
Work in process, May 31: 400 unitsMaterials 40% complete.Conversion 25% complete.
Cost
Production Report Example
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Section 1: Quantity Schedule with Equivalent Units
Production Report Example
Units to be accounted for: Work in process, May 1 200 Started into production 5,000 Total units 5,200
Equivalent unitsMaterials Conversion
Units accounted for as follows: Completed and transferred 4,800 4,800 4,800
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Production Report Example
Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 200 Started into production 5,000 Total units 5,200
Equivalent unitsMaterials Conversion
Units accounted for as follows: Completed and transferred 4,800 4,800 4,800 Work in process, May 31 400 Materials 40% complete 160
5,200 4,960
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Production Report Example
Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for: Work in process, May 1 200 Started into production 5,000 Total units 5,200
Equivalent unitsMaterials Conversion
Units accounted for as follows: Completed and transferred 4,800 4,800 4,800 Work in process, May 31 400 Materials 40% complete 160 Conversion 25% complete 100
5,200 4,960 4,900
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Section 2: Compute cost per equivalent unit
Production Report Example`
TotalCost Materials Conversion
Cost to be accounted for: Work in process, May 1 4,000$ 3,000$ 1,000$ Costs added in the Shipping and Milling Department 144,000 74,000 70,000
Total cost 148,000$ 77,000$ 71,000$
Equivalent units 4,960 4,900
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Production Report Example
Section 2: Compute cost per equivalent unit
TotalCost Materials Conversion
Cost to be accounted for: Work in process, May 1 4,000$ 3,000$ 1,000$ Costs added in the Shipping and Milling Department 144,000 74,000 70,000
Total cost 148,000$ 77,000$ 71,000$
Equivalent units 4,960 4,900
Cost per equivalent unit 15.524$
$77,000 ÷ 4,960 units = $15.524 (rounded)
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TotalCost Materials Conversion
Cost to be accounted for: Work in process, May 1 4,000$ 3,000$ 1,000$ Costs added in the Shipping and Milling Department 144,000 74,000 70,000
Total cost 148,000$ 77,000$ 71,000$
Equivalent units 4,960 4,900
Cost per equivalent unit 15.524$ 14.490$ Total cost per equivalent unit = $15.524 + $14.490 = $30.014
Production Report Example
$71,000 ÷ 4,900 units = $14.490 (rounded)
Section 2: Compute cost per equivalent unit
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Section 3: Cost Reconciliation
Production Report Example
Total Equivalent UnitsCost Materials Conversion
Cost accounted for as follows: Transferred out during May 4,800 4,800 Work in process, May 31: Materials 160 Conversion 100
Total work in process, May 31
Total cost accounted for
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Total Equivalent UnitsCost Materials Conversion
Cost accounted for as follows: Transferred out during May 144,067$ 4,800 4,800 Work in process, May 31: Materials 160 Conversion 100
Total work in process, May 31
Total cost accounted for
4,800 units @ $30.014
Production Report Example
Section 3: Cost Reconciliation
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Total Equivalent UnitsCost Materials Conversion
Cost accounted for as follows: Transferred out during May 144,067$ 4,800 4,800 Work in process, May 31: Materials 2,484 160 Conversion 1,449 100
Total work in process, May 31 3,933
Total cost accounted for 148,000$
160 units @ $15.524
Production Report Example
Section 3: Cost Reconciliation
100 units @ $14.49
All costs accounted for