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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  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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  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

production department a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

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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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  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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  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:

   Transferred Out © 2011 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in Ending Work in Process Inventory a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

Step 1—Units to Account For

  

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  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

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  WA Method Step 4 —Costs to Account For DM Conversion Total

  

Beginning WIP $ 5,943 $ 16,758 $ 22,701

Current costs 321,120 660,270 981,390

To account for $327,063 $677,028 $1,004,091

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  Step 5 —Cost per Equivalent Unit DM Conversion Total

  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 205,700 205,160

  Cost 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*

  • must agree with costs to account for a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.

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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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  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

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  • 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 = $4.85

  Step 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

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  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

      =

      An alternative approach: Costs to account for $153,600

    • Cost in ending inventory $ 13,975

      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, produk

    dalam 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 periode

      87

    Contoh 2

      

    PT Bandar Lampung, perusahaan nanas yang melalui satu tahap

    pengolahan yaitu melalui departemen pengolahan. Pada awal

    Maret 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 overhead

    pabrik. 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

    • *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

        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 +

        89

      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.

        90

        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

        91

      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 2006

        92

        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

        93

        Penyelesaian

      Departemen Pencampuran

      Laporan Biaya Produksi

      PT TSM

      1. Skedul kuantitas Produk Masuk Proses = 15.000 liter

      Bulan 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

        94

        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