Metode Harga Pokok Proses I PERTEMUAN IV Dr Rilla Gantino, SE., Ak., MM Program Studi Akuntansi - FEB
Metode Harga Pokok Proses I
PERTEMUAN IV
Dr Rilla Gantino, SE., Ak., MM
Program Studi Akuntansi - FEB
- Mampu menjelaskan dan mengimplementasikan perhitungan harga pokok produk yang dihasilkan secara massa jika diolah melalui satu dan beberapa departemen produksi.
Job Order vs. Process Costing Job Order Process Costing
Small quantities of Large quantities of distinct products or homogeneous products services or services Assign costs to job and Using an averaging then to units within the technique, assign costs job directly to units produced during the period a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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Averaging technique to assign costs to units produced Unit Cost = Production Costs Production Quantity a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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Illustrating Process Costing
Illustrating Process Costing
Direct Materials, Direct Labor Indirect Manufacturing Costs
Department A
Department B
Finished Goods Cost of Goods Sold
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Production Costs
The Numerator —Production Costs Accumulate costs by department Accumulate costs by product Direct material from material requisitions
Direct labor from time sheets and wage rates
Overhead Actual Predetermined application rates Unit Cost = Production Costs
Production Quantity
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Materials Requisition Form Date ___________________
No. 341 Job No. _________________ Department _______________ Issued by _________________ Authorized by ___________ Inspected by _______________ Received by _____________ Item Part Unit of Quantity Quantity Unit Total No. No. Descrip. Measure Required Issued Cost Cost a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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Employee Time Sheet Employee Name _______________ Employee No. _______________ For week ending Department _______________ _______ Start Stop Total Type of Work Job No. Time Time Day Hours Employee Signature Supervisor’s Signature © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Units Produced
The Denominator —Units Produced
Complicated by work in process Units started last period and completed this period Units started this period and not completed
Convert partially completed units to equivalent whole units
Unit Cost = Production Costs Production Quantity Equivalent Units of Production
Approximation of the number of whole units of output that could have been
produced from the actual effort expended
Includes units
Started last period and finished this period
Started and finished this period Started this period and not finished
Assumes FIFO physical flow through the
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Overview of GenX Company’s Process Operation
C 3 13
Process Costing Methods WA Beginning WIP 100% Started and finished 100%
The Difference Ending WIP % completed FIFO Beginning WIP % completed Started and finished 100%
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Ending WIP % completed a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Process Costing
Direct material Added at the beginning, during, and/or at the end of process
Direct labor
Added throughout the process
Overhead Added throughout the process
Based on direct labor Based on other, multiple cost drivers
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Multidepartment Processing
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Process 1 Process 3 Process 2
Materials Wait
Wait Transferred-In Cost
Finished Product
Five Steps in Process Costing
Five Steps in Process Costing
Step 1: Summarize the flow of physical units of output.
Step 2: Compute output in terms of equivalent units.
Step 3: Compute equivalent unit costs.
Step 4: Summarize total costs to account for.
Step 5: Assign total costs to units completed and to units in ending work in process inventory.
Process Costing Steps
1 Units to account for
2 Units Units accounted for
3 Determine equivalent units
4 Costs to account for
5 Compute cost per equivalent unit Costs
6 Assign costs to inventories a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
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Production Data: Units to account for
- * Units accounted for Numbers correlate to the
process costing steps in the EUP for each cost
previous slide Cost Data: Costs to account for
Cost per EUP
Cost Assignment:
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Step 1—Units to Account For
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Beginning WIP 5,000 Started 200,700 Units to account for 205,700
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Step 2 —Units Accounted For Finished and transferred 203,000 Ending WIP
2,700 Units accounted for 205,700 Beginning WIP
5,000 Started 200,700 Units to account for 205,700 must be equal Step 3 —Compute Equivalent Units DM Conversion
Beginning WIP inventory 5,000 5,000 Started and completed 198,000 198,000 Ending WIP inventory 2,700 2,160* Equivalent units 205,700 205,160
- ending units * % complete 2,700 * 80% = 2,160 a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in
WA Method Step 4 —Costs to Account For DM Conversion Total
Beginning WIP $ 5,943 $ 16,758 $ 22,701
Current costs 321,120 660,270 981,390To account for $327,063 $677,028 $1,004,091
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Beginning WIP $ 5,943 $ 16,758 $ 22,701 Current costs 321,120 660,270 981,390
To account for $327,063 $677,028 $1,004,091
Divide by EUP 205,700 205,160Cost per EUP $1.59 + $3.30 = $4.89 a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in WA Method
Step 6 —Assign Costs to Inventories Transferred (203,000 * $4.89) $992,670 Ending WIP Inventory
Transferred Direct Materials
Out Ending (2,700 * $1.59) $4,293
WIP Conversion Costs (2,700 * 80% * $3.30) 7,128 11,421 Cost accounted for
$1,004,091*
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WA Method
Physical Units (Step 1)
Physical Units (Step 1)
Physical units Flow of Production Work in process, beginning Started during current period 35,000 To account for
35,000 Completed and transferred out during current period
30,000 Work in process, ending (100%/20%) 5,000 Accounted for
35,000
Compute Equivalent Units
Compute Equivalent Units
(Step 2)
(Step 2)
Equivalent units Direct Conversion
Flow of Production Materials Costs Completed and transferred out 30,000 30,000 Work in process, ending 5,000 (100%) 1,000 (20%) Current period work 35,000 31,000
Compute Equivalent Unit Costs
Compute Equivalent Unit Costs
(Step 3)
(Step 3) Total production costs are $146,050.Direct Conversion Materials Costs
$84,050 $62,000 Equivalent units 35,000 31,000 Cost per equivalent unit $2.4014 $2.00
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Step 4: Total costs to account for: $146,050 Step 5: Assign total costs: Completed and transferred out
30,000 × $4.4014 $132,043
Work in process, ending (5,000 units) Direct materials 5,000 × $2.4014 12,007 Conversion costs 1,000 × $2.00 2,000 Total
$146,050
Journal Entries Example
Journal Entries Example
Assume that Omaha, Inc. has two processing departments – Assembly and Finishing.
Omaha, Inc., purchases direct materials as needed.
What is the journal entry for materials? Work in Process, Assembly 84,050
Accounts Payable Control 84,050 To record direct materials purchased and used
Journal Entries Example
Journal Entries Example
What is the journal entry for conversion costs? Work in Process, Assembly 62,000
Various accounts 62,000
To record Assembly Department conversion costs What is the journal entry to transfer completed goods from Assembly to Finishing?
Journal Entries Example
Journal Entries Example
Work in Process, Finishing 132,043 Work in Process, Assembly 132,043
To record cost of goods completed and transferred from Assembly to Finishing during the period
Flow of Costs Example
Flow of Costs Example
Accounts Payable 84,050
Various Accounts 62,000
WIP Assembly 84,050 132,043 62,000 14,007
WIP Finishing 132,043
Learning Objective 5
Use the weighted-average
method of process costing.
Physical Units (Step 1)
Physical Units (Step 1)
Work in process, beginning: 100% material 60% conversion costs 1,000 Units started in process 35,000 36,000 Units transferred out: 31,000 Units in ending inventory: 100% material 20% conversion costs 5,000 36,000
Compute Equivalent Units (Step 2)
Compute Equivalent Units (Step 2)
Materials Conversion Completed and transferred 31,000 31,000 Ending inventory 5,000 1,000 Equivalent units 36,000 32,000
100% 20%
Compute Equivalent Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Materials Conversion Beginning inventory $ 2,350 $ 5,200 Current costs 84,050 62,000 Total
$86,400 $67,200 Equivalent units 36,000 32,000 Cost per unit $2.40 $2.10
Summarize and Assign Total Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Work in process beginning inventory: Materials
$ 2,350 Conversion
5,200 Total beginning inventory $ 7,550
Current costs in Assembly Department: Materials
$ 84,050 Conversion
62,000 Costs to account for $153,600
Summarize and Assign Total Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
This step distributes the department’s costs to units transferred out: 31,000 units × $4.50 = $139,500 And to units in ending work in process inventory:
$12,000 + $2,100 = $14,100 Summarize and Assign Total Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Costs transferred out: 31,000 × ($2.40 + $2.10) $139,500 Costs in ending inventory: Materials 5,000 × $2.40 12,000 Conversion 1,000 × $2.10 2,100 Total costs accounted for: $153,600
Journalizing: Weighted-Average
Journalizing: Weighted-Average
What are the journal entries in the Assembly Department?
Work in Process, Assembly 84,050 Accounts Payable Control 84,050
To record direct materials purchased and used Work in Process, Assembly 62,000
Various accounts 62,000
To record Assembly Department conversion costs
Journalizing: Weighted-Average
Journalizing: Weighted-Average
Work in Process, Finishing 139,500 Work in Process, Assembly 139,500
To record cost of goods completed and transferred from Assembly to Finishing during the period
Key T-Account:
Key T-Account:
Weighted-Average
Weighted-Average
Work in Process Inventory, Assembly Beg. Inv. 7,550 Transferred Materials 84,050 to Finishing Conversion 62,000 139,500 Balance 14,100
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Process Costing—FIFO Emphasizes current period costs and production Steps 1, 2, and 4 are the same Step 3 —Compute Equivalent Units DM Conversion
Beginning WIP/completed 3,000* Started and completed 198,000 198,000 Ending WIP Inventory 2,700 2,160 Equivalent units 200,700 203,160
- beginning units * % complete in current period
FIFO Method a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in 5,000 * 60% = 3,000
- Recall that Step 4 is the same as used for the WA method
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DM Conversion Total
Current costs $321,120 $660,270 $981,390
Divide by EUP 200,700 203,160 Cost per EUP $1.60 + $3.25 = $4.85Step 5 —Cost per Equivalent Unit
FIFO Method Step 6 —Assign Costs to Inventories Transferred Beginning WIP Inventory $22,701 Cost to complete Conversion (3,000 * $3.25) 9,750 $ 32,451 Started and completed (198,000 * $4.85)
960,300 Total cost transferred
$992,751 Transferred
Ending inventory Out
Direct Materials Ending
(2,700 * $1.60) $4,320 WIP
Conversion Costs (2,7000 * 80% * $3.25) 7,020 11,340
- *must agree with costs to account for Cost accounted for
$1,004,091* a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in FIFO Method
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a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.Process Costing Comparison WA
EUP DM 205,700 EUP Conversion 205,160 Cost per unit DM $1.59 Cost per unit Conv. 3.30 Total $4.89 Transferred Out $992,670 Ending WIP 11,421 Total $1,004,091 FIFO
EUP DM 200,700 EUP Conversion 203,160 Cost per unit DM $1.60 Cost per unit Conv. 3.25 Total $4.85 Transferred Out $992,751 Ending WIP 11,340 Total $1,004,091
Learning Objective 6
Use the first-in, first-out (FIFO)
method of process costing.
Compute Equivalent
Units (Steps 1 and 2)
Compute Equivalent
Units (Steps 1 and 2)
Materials Conversion
Completed and transferred:
From beginning inventory 400
Started and completed 30,000 30,000
Ending inventory 5,000 1,000
35,000 31,400 Quantity schedule (Step 1) is the same as the weighted-average method.
Compute Equivalent
Compute Equivalent
Units (Step 2)
Units (Step 2)
Materials Conversion
Completed and transferred: 31,000 31,000
Ending inventory 5,000 (100%) 1,000 (20%) 36,000 32,000
Beginning inventory 1,000 (100%) 600 (60%) Equivalent units 35,000 31,400
Compute Equivalent Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Materials Conversion Current costs $84,050 $62,000 Equivalent units 35,000 31,400 Cost per unit $2.40 $1.975
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Work in process beginning inventory: $ 7,550 Current costs:
Material 84,050
Conversion 62,000
Total $153,600
Same as using weighted-average
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Costs transferred out: From beginning inventory: $7,550 Conversion costs added: 1,000 × 40% × $1.975 790 $ 8,340 From current production: 30,000 × $4.375
131,250 Total
$139,590
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Work in process ending inventory: Materials: 5,000 × $2.40 $12,000
Conversion: 5,000 × 20% × $1.975 1,975 Total
$13,975
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Costs transferred out $139,590
- + Cost in ending inventory $ 13,975 ($35 rounding error) $153,565
- – Cost in ending inventory $ 13,975
- *Unit ekuivalen = Produk selesai + (PDP Akhir) x Tingkat Penyelesaian) Total Rp 17.945.000 Rp 1.650 Biaya produk selesai transfer = 10.000 kg x Rp 1.650 = Rp 16.500.000 Pertanggungjawaban Biaya BOP = 10.000 kg + (1.000 kg x 80%) = 10.800kg Tenaga kerja = 10.000 kg + (1.000 kg x 75%) = 10.750 kg Bahan baku = 10.000 kg + (1.000 kg x 100%) = 11.000 kg •
=
An alternative approach: Costs to account for $153,600
Costs transferred out $139,625
=
Key T-Account: FIFO
Key T-Account: FIFO
Work in Process Inventory, Assembly Beg. Inv. 7,550 Transferred Materials 84,050 to Finishing Conversion 62,000 139,625 Balance 13,975
Comparison of Weighted-
Comparison of Weighted-
Average and FIFO Methods
Average and FIFO Methods
Weighted Average FIFO Difference
Costs of units completed and transferred out $139,500 $139,625 +$125 Work in process, ending 14,100 13,975 –$125 Total costs accounted for $153,600 $153,600 0
Learning Objective 8
Apply process-costing methods
to cases with transferred-in costs.
Transferred-In Costs Weighted-Average Example
Transferred-In Costs
Weighted-Average Example
Finishing Department beginning WIP inventory: 4,000 units (60% materials) (25% conversion)
Ending work in process inventory: 2,000 units (100% materials) (40%) conversion) 31,000 units transferred-in from Assembly.
Physical Units (Step 1)
Physical Units (Step 1)
Beginning inventory 4,000 Units started in process 31,000
35,000 Units completed and transferred to finished goods
33,000 Ending inventory
2,000 35,000
Compute Equivalent Units (Step 2)
Compute Equivalent
Units (Step 2)
Equivalent units for transferred-in costs : Transferred to finished goods 33,000 Ending inventory
2,000 35,000
Inventory is 100% complete for the work performed in the Assembly Department.
Compute Equivalent
Compute Equivalent
Units (Step 2)
Units (Step 2)
Equivalent units for direct materials costs: Transferred to finished goods 33,000 Ending inventory (100%) 2,000
35,000
Compute Equivalent Units (Step 2)
Compute Equivalent
Units (Step 2)
Equivalent units for conversion costs (ending inventory 2,000):
Transferred to finished goods 33,000 Ending inventory (40%) 800
33,800
Compute Equivalent Unit Costs (Step 3)
Compute Equivalent
Unit Costs (Step 3)
Assume the following costs in the Finishing Department:
Work in process beginning inventory from: Assembly Department $30,200 Direct materials
9,400 Conversion costs
8,000 Total cost in beginning inventory $47,600
Compute Equivalent
Compute Equivalent
Unit Costs (Step 3)
Unit Costs (Step 3)
Current costs in Finishing Department are as follows: Costs received from the Assembly Department $139,500 Direct materials
9,780 Conversion
42,640 Total
$191,920
Compute Equivalent
Compute Equivalent
Unit Costs (Step 3)
Unit Costs (Step 3)
(Transferred-in costs $30,200 + Costs transferred in from the Assembly Department $139,500) ÷ 35,000 units
$4.85 (Direct materials $9,400 + $9,780) ÷ 35,000 units
$0.55 (Conversion costs $8,000 + $42,640) ÷ 33,800 units
$1.50 Total unit cost
$6.90
Summarize and Assign Total Costs (Steps 4 and 5)
Summarize and Assign Total
Costs (Steps 4 and 5)
Total costs in beginning inventory $ 47,600 Current costs in Finishing Department 191,920
$239,520 Costs to account for: $47,600 + $ 191,920 = $239,520
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Costs in work in process ending inventory: Transferred-in costs: 2,000 × $4.85 $ 9,700 Direct materials: 2,000 × $0.55 1,100 Conversion: 2,000 × 40% × $1.50 1,200 Total cost in ending inventory $12,000
Summarize and Assign Total
Summarize and Assign Total
Costs (Steps 4 and 5)
Costs (Steps 4 and 5)
Costs to account for: $239,520
Costs transferred to finished goods inventory: 33,000 × $6.90
$227,700 Costs in ending work in process inventory: $12,000 – $180 rounding error 11,820 Total
$239,520
T-Account Finishing Department
T-Account Finishing Department
Work in Process Inventory, Finishing Beg. Inv. 47,600 Transferred to Transferred-in 139,500 Finished Goods Materials 9,780 227,700 Conversion 42,640 Balance 11,820
Transferred-In Costs
Transferred-In Costs
FIFO Method
FIFO Method
The physical units (Step 1) is the same as in weighted-average.
Beginning inventory 4,000 Units started in process 31,000
35,000 Units transferred to finished goods 33,000 Ending inventory
2,000 35,000
Compute Equivalent Units
Compute Equivalent Units
FIFO (Step 2)
FIFO (Step 2)
Equivalent units for transferred-in costs : From beginning work in process Started and completed 29,000 Work in process, ending (100%) 2,000 Total equivalent units 31,000
Compute Equivalent Units
Compute Equivalent Units
FIFO (Step 2)
FIFO (Step 2)
Equivalent units for transferred-in costs : Transferred to finished goods 33,000 Ending work in process inventory 2,000 Total
35,000 Beg. work in process inventory – 4,000 Equivalent units
31,000 Inventories are 100% complete for the work performed in the Assembly Department.
Compute Equivalent Units
Compute Equivalent Units
FIFO (Step 2)
FIFO (Step 2)
Equivalent units for materials costs : From beginning work in process 1,600 Started and completed 29,000 Work in process, ending (100%) 2,000 Total equivalent units 32,600
Compute Equivalent Units FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units for material costs (beginning inventory 4,000):
Transferred to finished goods 33,000 Ending inventory (100%) 2,000 Total
35,000 Beginning inventory (60%) –2,400 Equivalent units
32,600
Compute Equivalent Units
Compute Equivalent Units
FIFO (Step 2)
FIFO (Step 2)
Equivalent units for conversion costs : From beginning work in process 3,000 Started and completed 29,000 Work in process, ending (40%) 800 Total equivalent units 32,800
Compute Equivalent Units FIFO (Step 2)
Compute Equivalent Units
FIFO (Step 2)
Equivalent units for conversion costs (beginning inventory 4,000, ending inventory 2,000): Transferred to finished goods 33,000 Ending inventory (40%)
800 Total
33,800 Beginning inventory (25%) –1,000 Equivalent units
32,800
Compute Equivalent Unit Costs
Compute Equivalent Unit Costs
FIFO (Step 3)
FIFO (Step 3)
Cost per equivalent unit: Transferred-in: $139,590 ÷ 31,000 $4.50 Direct materials: $9,780 ÷ 32,600
0.30 Conversion: $42,640 ÷ 32,800
1.30 Total unit cost $6.10
Summarize and Assign Total
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs FIFO (Steps 4 and 5)
Current costs in Finishing Department: $192,010 Work in process beginning inventory: 47,600
(same as weighted-average)
Costs to account for: $239,610
Summarize and Assign Total
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs FIFO (Steps 4 and 5)
Work in process ending inventory: Transferred-in: 2,000 × $4.50 $ 9,000 Direct materials: 2,000 × $0.30 600 Conversion: 800 × $1.30 1,040 Total
$10,640
Summarize and Assign Total Costs FIFO (Steps 4 and 5)
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs transferred out: From beginning inventory: $47,600
Direct materials added: 4,000 × 40% × $0.30 480
Conversion costs added: 4,000 × 75% × $1.30 3,900 Total
$51,980
Summarize and Assign Total
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs FIFO (Steps 4 and 5)
Total costs transferred out: From beginning inventory
$ 51,980 From current production: 29,000 × $6.10 176,900 Total
$228,880
Summarize and Assign Total
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs FIFO (Steps 4 and 5)
Total costs accounted for: Transferred to finished goods:
$176,900 + $51,980 $228,880
Work in process ending inventory 10,640 Rounding error
90 Total $239,610
Summarize and Assign Total
Summarize and Assign Total
Costs FIFO (Steps 4 and 5)
Costs FIFO (Steps 4 and 5)
Costs to account for $239,610 Work in process ending inventory – 10,640 Transferred to finished goods $228,970
Laporan Biaya Produksi
Berdasarkan penentuan biaya proses, semua biaya yang dibebankan ke
setiap departemen memiliki format yang beragam, dengan informasi produksi untuk masing-masing departemen. Laporan biaya produksi setiap departemen produksi dapat diikhtisarkan dalam laporan biaya 1. Skedul Kuantitas, memuat informasi produk dalam proses awal, menunjukkan :produk masuk proses pada periode bersangkutan, produk selesai
2. Biaya Dibebankan, memuat informasi biaya yang dibebankan dari yang ditransfer ke departemen berikutnya atau gudang, produkdalam proes akhir, produk hilang, produk rusak, dan produk cacat.
elemen biaya.bersangkutan, unit equivalen dan biaya per unit masing-masing
departemen sebelumnya, total biaya dibebankan periode87
Contoh 2
PT Bandar Lampung, perusahaan nanas yang melalui satu tahap
pengolahan yaitu melalui departemen pengolahan. Pada awalMaret 2006 perusahaan baru mulai beroperasi, dengan mengolah
nanas sebanyak 11.000 kg, pada akhir Maret produk selesai yang
ditransfer ke gudang sebanyak 10.000 kg, sedangkan yang 1.000
kg masih dalam proses dengan tingkat penyerapan biaya 100% bahan baku, 75% biaya tenaga kerja, dan 80% biaya overheadpabrik. Biaya yang dikeluarkan untuk mengolah nanas yaitu biaya
bahan baku Rp 8.250.000, biaya tenaga kerja Rp 5.375.000 dan biaya overhead pabrik sebesar Rp 4.320.000.
Diminta : Susunlah Laporan Biaya Produksi PT Bandar Lampung
untuk bulan Maret.88
Penyelesaian Departemen Pengolahan Laporan Biaya Produksi PT Bandar Lampung 1. Skedul Kuantitas Produk Selesai Produk Masuk proses = 11.000 kg Untuk bulan Maret 2006 = 10.000 kg 2. Biaya Dibebankan Total Unit Ekuivalen* Biaya/kg (100% bahan, 75% tenaga kerja, 80% BOP) Proses Dalam Proses Akhir = 1.000 kg = 11.000 kg Tenaga kerja Rp 5.375.000 10.750 kg Rp 500 Bahan baku Rp 8.250.000 11.000 kg Rp 750 Elemen Biaya BOP Rp 4.320.000 10.800 kg Rp 400
BOP = 1.000 kg x (80%) x Rp 400 = Rp 320.000 + Tenaga kerja = 1.000 kg x (75%) x Rp 500 = Rp 375.000 Bahan baku = 1.000 kg x (100%) x Rp 750 = Rp 750.000 = Rp 17.945.000 = Rp 1.445.000 +
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Penambahan Bahan Pada Departemen Lanjutan
Penambahan biaya bahan pada departemen lanjutan dapat mempengaruhi :
1. Kenaikan unit yang dihasilkan.
2. Kenaikan biaya per unit, tetapi unit yang
dihasilkan tidak mengalami perubahan.
3. Kenaikan biaya per unit dan unit yang dihasilkan.
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Contoh 3 PT TSM adalah perusahaan minuman dalam kemasan, mempunyai departemen Data Produk produksi, yaitu departemen penvampuran dan departemen pengolahan. Produk Ditransfer ke departemen pengolahan 14.800 liter Produk Masuk Proses Departemen Pencampuran 15.000 liter Produk dalam proses akhir (Tingkat penyelesaian 100% bahan, 80% biaya konversi) 200 liter Penambahan unit produk Produk diterima dari departemen pencampuran 14.800 liter Departemen Pengolahan 1.000 liter (Tingkat penyelesaian 100% bahan, 75% biaya konversi) Produk dalam proses akhir Produk ditransfer ke gudang 15.200 liter 600 liter
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Contoh 3
Biaya Bahan Pencampuran Pengolahan Departemen Departemen Rp 1.800.000 Rp 1.264.000
Biaya Overhead Pabrik Rp 1.496.000 Rp 626.000
Biaya Tenaga Kerja Rp 1.122.000 Rp 939.000
Total Rp 4.418.000 Rp 2.829.000 Diminta : Susunlah laporan Biaya Produksi PT TSM untuk bulan Agustus 200692
Penyelesaian Unit Ekuivalen Produk Selesai + (PDP akhir x Tingkat Penyelesaian) Departemen Pencampuran Biaya konversi : 14.800 liter + (200 liter x 80%) = 14.960 liter Bahan : 14.800 liter + (200 liter x 100%) = 15.000 liter Bahan baku : 15.200 liter + (600 liter x 100%) = 15.800 liter Departemen Pengolahan Biaya konversi : 15.200 liter + (600 liter x 75%) = 15.650 liter
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Penyelesaian
Departemen Pencampuran
Laporan Biaya Produksi
PT TSM
1. Skedul kuantitas Produk Masuk Proses = 15.000 literBulan Agustus 2006
(100% bahan, 80% biaya konversi) Produk Dalam Proses Akhir = 200 liter Produk Ditransfer ke departemen pengolahan = 14.800 liter= 15.000 liter
2. Biaya Dibebankan Total Unit Ekuivalen Biaya/unit Bahan baku Rp 1.800.000 15.000 liter Rp 120 Elemen Biaya Tenaga kerja Rp 1.122.000 14.960 liter Rp 75 BOP Rp 1.496.000 14.960 liter Rp 100 Total Rp 4.418.000 Rp 295
3. Pertanggungjawaban Biaya 14.800 liter x Rp 295 HP. Selesai ditransfer ke departemen pengolahan Rp 4.366.000 Biaya Overhead : 200 x 80% x Rp 100 = Rp 16.000 + Biaya Tenaga Kerja : 200 x 80% x Rp 75 = Rp 12.000 Biaya Bahan : 200 x 100% x Rp 120 = Rp 24.000 HP. Produk dalam Proses Rp 52.000 + Rp 4.418.000
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Penyelesaian
Departemen Pengolahan
Laporan Biaya Produksi
Bulan Agustus 2006
PT TSM
Produk Ditransfer ke gudang = 15.200 liter Produk tambahan = 1.000 liter Produk Diterima dari departemen pencampuran = 14.800 liter
= 15.800 liter