PERHITUNGAN BIAYA BERDASARKAN PROSES (PROCESS COSTING)Cut
Afrianandra SE Ak M.Bus(acc) 4/21/2012
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
LEARNING OBJECTIVES1. Memberikan contoh-contoh dari bisnis yang
menggunaan perhitungan biaya berdasarkan proses 2. Menjelaskan tiga
pola umum dari aliran produksi 3. Menentukan apakah sistem
perhitungan biaya berdasarkan proses dapat digunakan, berdasarkan
pemeriksaan terhadap lingkungan manufaktur 4. Menghitung produksi
ekuivalen dan biaya departemental per unit 5. Membuat laporan biaya
produksi departemental berdasarkan perhitungan biaya rata-rata
tertimbang 6. Membuat ayat jurnal umum untuk mencatat biaya
produksi dalam sistem perhitungan biaya berdasarkan proses
Persamaan Perhitungan Biaya berdasarkan pesanan (Job Order
costing) dan Perhitungan biaya berdasarkan proses (Process
Costing)Cut Afrianandra SE Ak M.Bus(acc) 4/21/2012
Kedua sistem membebankan biaya bahan baku, tenaga kerja langsung
dan overhead pada produk dan keduanya menyediakan mekanisme untuk
menghitung biaya produk perunit Kedua sistem menggunakan akun
manufaktur yang sama, yaitu biaya overhead pabrik, bahan mentah,
barang dalam proses dan barang jadi. Aliran biaya pada akun-akun
manufaktur pada dasarnya sama pada kedua sistem
Perbedaan Job-Order dan Process CostingCut Afrianandra SE Ak
M.Bus(acc) 4/21/2012
Process costing digunakan ketika semua unit dari produk yang
dihasilkan dalam suatu pusat biaya adalah serupa (homogen). Job
order costing digunakan pada saat produk yang dihasilkan beragam
dalam satu periode. Pengakumulasiaan biaya pada process costing
berdasarkan departemen, sedangkan pengakumulasian biaya job order
berdasarkan pesanan Sistem Process costing menggunakan laporan
produksi per departemen untuk mengakumulasi biaya. Sistem Job-order
costing menggunakan kartu biaya pesanan (job cost sheets ) untuk
mengakumulasi biaya Process costing menghitung unit cost per
departemen, sedangkan menghitung unit cost per pekerjaan
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Perbandingan Job-Order and Process CostingBahan Baku Langsung
Tenaga Kerja Langsung Overhead Pabrik Barang dalam Proses Barang
Jadi
Harga Pokok Penjualan
Perbandingan Job-Order Biaya ditelusuri dan and Process
CostingCut Afrianandra SE Ak M.Bus(acc) 4/21/2012
Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik
ditambah pada masing-masing pekerjaan pada sistem job order
Barang Jadi
Pekerjaan (job)
Harga Pokok Penjualan
Perbandingan Job-Order Biaya ditelusuri dan dan Process
CostingCut Afrianandra SE Ak M.Bus(acc) 4/21/2012
Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik
ditambah pada masing masing departemen pada sistem process
costing Barang Jadi
Proses (departemen)
Harga Pokok Penjualan
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Summary Dalam sistem perhitungan biaya berdasarkan proses, bahan
baku,tenaga kerja dan overhead pabrik dibebankan ke pusat biaya
Biaya yang dibebankan ke setiap unit ditentukan dengan membagi
total biaya yang dibebankan ke pusat biaya tersebut (departemen)
dengan total unit yang diproduksi Jika praktis dilakukan,
perhitungan biaya berdasarkan proses lebih disukai dikarenakan
pencatatan yang lebih sedikit sehingga murah untuk dioperasikan
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Perusahaan yang menggunakan Process Costing Industri-industri
yang memproduksi komoditas seperti kertas, kayu, pipa, plastik,
minyak, tekstil, kawat, bata, semen, tepun gdan gula
Perusahaan-perusahaan yang memproduksi suku cadang sederhana atau
komponenkomponen listrik sederhana (paku, mur dan baut, bola lampu)
Industri perakitan (otomotif, mesin, radio, komputer dan peralatan
rumah tangga Perusahaan gas, air, listrik
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Aliran Produksi Secara Fisik1. Aliran produk berurutan
(Sequential Product flow) 2. Aliran produk Paralel (Parallel
Product Flow)Setiap produk diproses dalam urutan langkah-langkah
yang sama
3. Aliran Produk Selektif (Selective Product Flow)
Bagian tertentu dari pekerjaan dilakukan secara simultan dan
kemudian disatukan dalam satu atau lebih proses final untuk
diselesaikan dan di transfer ke barang jadi
Produk berpindah ke departemen-departemen yang berbeda dalam
suatu pabrik, tergantung pada produk final yang dihasilkan SEE PAGE
176-178
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Diasumsikan ada 2 departemen proses, yaitu deparyemen A dan B.
Kita akan menggunakan TAccount dan journal entries.
Process Cost Flows (in T-account form)Raw MaterialsDirect
Materials
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Work in Process Department ADirect Materials
Work in Process Department BDirect Materials
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Cost Flows(in journal entry form)Date
GENERAL JOURNALPost. Ref. Debit XXXXX XXXXX
Page 4Credit
Description Work in Process - Department A Work in Process -
Department B Raw Materials To record the use of direct
material.
XXXXX
Process Cost Flows (in T-account form)Wages PayableDirect
Labor
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Work in Process Department ADirect Materials Direct Labor
Work in Process Department BDirectMaterials Direct Labor
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Costing(in journal entry form)Date
GENERAL JOURNALPost. Ref. Debit XXXXX XXXXX
Page 4Credit
Description Work in Process - Department A Work in Process -
Department B Salaries and Wages Payable To record direct labor
costs.
XXXXX
Process Cost Flows (in T-account form)Manufacturing
OverheadActual Overhea d Overhead Applied to Work in Process
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Work in Process Department ADirect Materials Direct Labor
Applied Overhead
Work in Process Department B
Direct Materials Direct Labor Applied Overhead
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Costing(In journal entry form)GENERAL JOURNALDate
Description Work in Process - Department A Work in Process -
Department B Manufacturing Overhead To apply overhead to
departments. Post. Ref. Debit XXXXX XXXXX XXXXX
Page 4Credit
Process Cost Flows (in T-account form)Work in Process Department
A Direct Transferred Materials to Dept. B Direct Labor Applied
Overhead
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Work in Process Department B Direct Materials Direct Labor
Applied Overhead Transferre d from Dept. A
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Costing(in journal entry form)Date
GENERAL JOURNALPost. Ref. Debit XXXXX
Page 4Credit XXXXX
Description Work in Process - Department B Work in Process -
Department A To record the transfer of goods from Department A to
Department B.
Process Cost Flows (in T-account form)Work in Process Department
B
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Finished Goods Cost of Goods Manufactured
Direct Cost of Materials Goods Direct Manufacture Labor d
Applied Overhead Transferre d from Dept. A
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Costing(in journal entry form)Date
GENERAL JOURNALPost. Ref. Debit XXXXX
Page 4Credit XXXXX
Description Finished Goods Work in Process - Department B To
record the completion of goods and their transfer from Department B
to finished goods inventory.
Process Cost Flows (in journal entry form)Work in Process
Department B
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Finished Goods
Direct Cost of Cost of Cost of Materials Goods Goods Goods
Direct Manufacture Manufactured Sold Labor d Applied Overhead
Transferre Cost of Goods Sold d from Dept. Cost of A Goods Sold
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Process Costing(in journal entry form)Date Sales To record sales
on account. Cost of Goods Sold Finished Goods To record cost of
goods sold. XXXXX XXXXX
GENERAL JOURNALPost. Ref. Debit XXXXX
Page 4Credit XXXXX
Description Accounts Receivable
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Unit Produksi EquivalentMerupakan jumlah dari suatu sumber daya
(seperti bahan baku, tenaga kerja atau overhead) yang diperlukan
untuk menyelesaikan suatu unit produk
Perhitungan unit ekuivalen diperlukan karena sebuah departemen
biasanya mempunyai unit yang selesai sebagian pada persediaan
barang awal dan akhir.
Unit Equivalent Dasar PemikiranApabila ada 2 produk yang selesai
50%, equivalent dengan satu produk yang selesai 100%
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
+
=
1
Jadi, apabila ada 10,000 unit dengan tingkat penyelesaian 70% ,
equivalent dengan 7,000 unit selesai
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Quick Check
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Untuk periode berjalan, PT. Diffa mulai memproduksi 15,000 unit
dan unit yang selesai adalah 10,000 unit, dimana 5,000 unit memilik
tingkat penyelesaian sebesar 30 persen. Berapakah unit produksi PT.
Diffa untuk periode tersebut? a. 10,000 b. 11,500 c. 13,500 d.
15,000
Quick Check
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
Untuk periode berjalan, PT. Diffa mulai memproduksi 15,000 unit
dan unit yang selesai adalah 10,000 unit, dimana 5,000 unit memilik
tingkat penyelesaian sebesar 30 persen. Berapakah unit produksi PT.
Diffa untuk periode tersebut? a. 10,000 10,000 units + (5,000 units
b. 11,500 0.30) = 11,500 equivalent units c. 13,500 d. 15,000
Calculating Equivalent UnitsEquivalent units can be calculated
two ways: The First-In, First-Out Method FIFOis covered in the
appendix to this chapter.
Cut Afrianandra SE Ak M.Bus(acc)
4/21/2012
The Weighted-Average Method Thismethod will be covered in the
main portion of the chapter.
Equivalent Units of ProductionWeighted-Average MethodThe
weighted-average method . . . Makes no distinction between work
done in prior or current periods. Blends together units and costs
from prior and current periods.f
Cost per equivalen t unit
=
Costs for the period Equivalent units of production for the
period
Direct Process Costing and Direct Labor Direct labor costs
Materials Dollar Amountmay be small in comparison to other product
costs in process cost systems.
Conversion
Direct LaborType of Product Cost
Direct Process Costing and Direct Labor Direct labor costs
Materials Dollar Amount Conversionmay be small in comparison to
other product costs in process cost systems.
Type of Product Cost
Direct labor and manufacturing overhead may be combined into one
product cost called conversion.
Weighted-Average Example
Smith Company reported the following activity in Department A
for the month of June:Percent Completed Units Materials Conversion
40% 20%
Work in process, June 1 Units started into production in June
Units completed and transferred out of Department A during June
Work in process, June 30
300 6,000 5,400
900
60%
30%
The first step in calculating the equivalent units is to
Weighted-Average Example identify the units completed and
transferred out of Department A in June (5,400 units)Materials
Units completed and transferred out of Department A in June 5,400
Conversion 5,400
The second step is to identify the equivalent units of
Weighted-Average Example respect to production in ending work in
process with materials for the month (540 units) and add this to
the 5,400 units from step one.Materials Units completed and
transferred out of Department A in June Work in process, June 30:
900 units 60% Equivalent units of Production in Department A during
June 540 5,400 Conversion 5,400
5,940
The third step is to identify the equivalent units of
Weighted-Average Example respect to production in ending work in
process with conversion for the month (270 units) and add this to
the 5,400 units from step one.Materials Units completed and
transferred out of Department A in June Work in process, June 30:
900 units 60% 900 units 30% Equivalent units of Production in
Department A during June 5,940 540 270 5,670 5,400 Conversion
5,400
Equivalent units of production always Weighted-Average Example
equals: Units completed and transferred + Equivalent units
remaining in work in processMaterials Units completed and
transferred out of Department A in June Work in process, June 30:
900 units 60% 900 units 30% Equivalent units of Production in
Department A during June 5,940 540 270 5,670 5,400
Conversion 5,400
Weighted-Average Example 6,000 Units MaterialsStartedBeginning
Work in Process 300 Units 40% Complete
5,100 Units Started and Completed
Ending Work in Process 900 Units 60% Complete
5,400 Units Completed 540 Equivalent Units 5,940 Equivalent
units of production
900 60%
Weighted-Average Example 6,000 Units ConversionStartedBeginning
Work in Process 300 Units 20% Complete 5,100 Units Started and
Completed Ending Work in Process 900 Units 30% Complete
5,400 Units Completed 270 Equivalent Units 5,670 Equivalent
units of production
900 30%
Production Report WeightedProduction Average Report quantity
schedule ASection 1 Section 2showing the flow of units and the
computation of equivalent units. A computation of cost per
equivalent unit.
Section 3
Production Report Production ReportSection 1 Section 2
Cost Reconciliation
Section 3
section shows the reconciliation of all cost flows into and out
of the department during the period.
Production Report Example
Assume that Double Diamond Skis uses the weighted-average method
of process costing to determine unit costs in it Shaping and
Milling Department.
Production in process,Example units Work Report May 1:
200Materials: 55% complete 9,600 Conversion: 30% complete $
5,575
Production started during May 5,000 units Production completed
during May 4,800 units Costs added to production in May Materials
cost $ 368,600 Conversion cost 350,900 Work in process, May 31 400
units Materials: 40% complete Conversion: 25% complete
Step1: Prepare Quantity Schedule with Equivalent Units.Units to
be accounted for: Work in process, May 1 Started into production
Total units 200 5,000 5,200 Equivalent units Materials Conversion
Units accounted for as follows: Completed and transferred Work in
process, May 31 4,800 400 4,800 4,800
Production Report Example
Step1: Prepare Quantity Schedule with Equivalent Units.Units to
be accounted for: Work in process, May 1 Started into production
Total units 200 5,000 5,200 Equivalent units Materials Conversion
Units accounted for as follows: Completed and transferred Work in
process, May 31 Materials 40% complete 4,800 400 4,800 160 5,200
4,960 4,800
Production Report Example
Step1: Prepare Quantity Schedule with Equivalent Units.Units to
be accounted for: Work in process, May 1 Started into production
Total units 200 5,000 5,200 Equivalent units Materials Conversion
Units accounted for as follows: Completed and transferred Work in
process, May 31 Materials 40% complete Conversion 25% complete
4,800 400 4,800 160 5,200 4,960 100 4,900 4,800
Production Report Example
Step 2: Calculating the Costs Per Equivalent Unit To calculate
the cost per equivalent unit for the period:
Cost per equivalen t unit
=
Costs for the period Equivalent units of production for the
period
Step 2: Compute the cost per equivalent unit. Production Report
Example
Total Cost Cost to be accounted for: Work in process, May 1
Costs added in the Shipping and Milling Department Total cost
Equivalent units Cost per equivalent unit $ 15,175 719,500 $
734,675
Materials $ 9,600 368,600 $ 378,200 4,960
Conversion $ 5,575 350,900 $ 356,475 4,900
Step 2: Compute the cost per equivalent unit. Production Report
Example
Total Cost Cost to be accounted for: Work in process, May 1
Costs added in the Shipping and Milling Department Total cost
Equivalent units Cost per equivalent unit $ 15,175 719,500 $
734,675
Materials $ 9,600 368,600 $ 378,200 4,960 $ 76.25
Conversion $ 5,575 350,900 $ 356,475 4,900
$378,200 4,960 units = $76.25
Step 2: Compute the cost per equivalent unit. Production Report
Example
Total Cost Cost to be accounted for: Work in process, May 1
Costs added in the Shipping and Milling Department Total cost
Equivalent units $ 15,175 719,500 $ 734,675
Materials $ 9,600 368,600 $ 378,200 4,960
Conversion $ 5,575 350,900 $ 356,475 4,900 $ 72.75
Cost per equivalent unit $ 76.25 Total cost per equivalent unit
= $76.25 + $72.75 = $149.00
$356,475 4,900 units = $72.75
Step 3: Prepare a Cost Reconciliation Production Report
Example
Total Cost Cost accounted for as follows: Transferred out during
May Work in process, May 31: Materials Conversion Total work in
process, May 31 Total cost accounted for
Equivalent Units Materials Conversion 4,800 160 100 4,800
Step 3: Prepare a Cost Reconciliation Production Report
Example
4,800 units @ $149.00Cost accounted for as follows: Transferred
out during May Work in process, May 31: Materials Conversion Total
work in process, May 31 Total cost accounted for
Total Cost $ 715,200
Equivalent Units Materials Conversion 4,800 160 100 4,800
Step 3: Prepare a Cost Reconciliation Production Report
Example
160 units @ $76.25Cost accounted for as follows: Transferred out
during May Work in process, May 31: Materials Conversion Total work
in process, May 31 Total cost accounted for
Total Cost $ 715,200 12,200 7,275 19,475 $ 734,675
Equivalent Units Materials Conversion 100 units @ $72.75 4,800
160 100 4,800
All costs accounted for
Operation costing Operation Costing is a hybrid of job-
order and process costing because it possesses attributes of
both approaches.Operation Costing (Products produced in batches)
Process Costing
Job-order Costing
Material Costs charged to batches as in job-order costing.
Conversion costs assigned to batches as in process costing.
FIFO Method
Appendix 4A
FIFO vs. Weighted-Averagethat the The FIFO method (generally
considered more accurate Methodweighted-average method) differs
from the weighted-average method in two ways:
1. The computation of equivalent units. 2. The way in which the
costs of beginning inventory are treated in the cost reconciliation
report.
Lets revisit the Smith Company Equivalent Units example. Assume
the following activity is FIFO Method reported in Department A for
the month of June:
Percent Completed Units Work in process, June 1 Units started
into production in June Units completed and transferred out of
Department A during June Work in process, June 30 300 6,000 5,400
Materials Conversion 40% 20%
900
60%
30%
Step 1: Determine the number of units completed and transferred
out of Department A in June.
Equivalent Units FIFO Method
Percent Completed Units Work in process, June 1 Units started
into production in June Units completed and transferred out of
Department A during June Work in process, June 30 300 6,000 5,400
Materials Conversion 40% 20%
900
60%
30%
Step 2: Add the equivalent units of production in ending
Equivalent Units units Method work in process inventory (540FIFOfor
material and 270 units for conversion) to the units completed and
transferred our during June.Materials Units completed and
transferred out of Department A in June Work in process, June 30:
900 units 60% 900 units 30% Equivalent units of Production in
Department A during June 5,940 540 270 5,670 5,400 Conversion
5,400
Step 3: Subtract the equivalent units in beginning work in
process inventory (120 units for materials and 60 units for
conversion) from the sum of the units completed and transferred out
and the equivalent units in ending work in process
inventory.Materials Equivalent units or Production in Department A
during June Equivalent units in beginning inventory 300 units 40%
300 units 20% Equivalent units of Production in Department A during
June 5,820 120 60 5,610 5,940 Conversion 5,670
Equivalent Units FIFO Method
Equivalent Units 6,000 Units FIFO Method
MaterialsStartedBeginning Work in Process 300 Units 40%
Complete
5,400 Units Started and Completed
Ending Work in Process 900 Units 60% Complete
Units completed and transferred out Equivalent units in ending
WIP inventory Equivalent units in beginning WIP inventory
Equivalent units of production
Material 5,400 540 (120) 5,820
Equivalent Units 6,000 Units FIFO Method
ConversionStartedBeginning Work in Process 300 Units 20% Complete
5,400 Units Started and Completed Ending Work in Process 900 Units
30% Complete
Units completed and transferred out Equivalent units in ending
WIP inventory Equivalent units in beginning WIP inventory
Equivalent units of production
Conversion 5,400 270 (60) 5,610
Equivalent Units: Weighted Average vs. are As shown below, the
equivalent units in beginning inventory subtracted from the
equivalent units of production per the weightedFIFOaverage method
to obtain the equivalent units of production under the FIFO
method.Materials 5,940 120 5,820 60 5,610
Equivalent units - weighted average method Less equivalent units
in beginning inventory: 300 units 40% 300 units 20% Equivalent
units - FIFO method
Conversion 5,670
Therevisit the Double Diamond Skis Shaping and Milling Lets
Production Report - FIFO Department for the Month of May to prepare
our production Methodin process, May 1: 200 units report.
WorkMaterials: 55% complete 9,600 Conversion: 30% complete $ 5,575
$15, 175 Production started during May 5,000 units Production
completed during May 4,800 units Costs added to production in May
Materials cost $ 368,600 Conversion cost 350,900 Work in process,
May 31 400 units Materials: 40% complete Conversion: 25%
complete
Step 1: Prepare the quantity schedule and compute equivalent
units.
The Production Report - FIFO MethodUnits to be accounted for:
Work in process, May 1 Started into production Total units Units
accounted for as follows: Beginning inventory: Materials 200 units
45% Conversion 200 units 70% Units started and completed Ending
inventory: Materials 400 units 40% Conversion 400 units 25% Total
equivalent units 200 5,000 5,200
Equivalent units Materials Conversion 90 4,600 160 4,850 100
4,840 140 4,600
Step 2: Calculate the equivalent units of material and
conversion that were transferred from beginning work in process to
the next department.Units to be accounted for: Work in process, May
1 Started into production Total units Units accounted for as
follows: Beginning inventory: Materials 200 units 45% Conversion
200 units 70% Units started and completed Ending inventory:
Materials 400 units 40% Conversion 400 units 25% Total equivalent
units 200 5,000 5,200 Equivalent units Materials Conversion 90
4,600 160 4,850 100 4,840 140 4,600
The Production Report - FIFO Method
Step 3: Determine the number of units started and completed
during the period.
The Production Report - FIFO MethodUnits to be accounted for:
Work in process, May 1 Started into production Total units Units
accounted for as follows: Beginning inventory: Materials 200 units
45% Conversion 200 units 70% Units started and completed Ending
inventory: Materials 400 units 40% Conversion 400 units 25% Total
equivalent units 200 5,000 5,200
Equivalent units Materials Conversion 90 4,600 160 4,850 100
4,840 140 4,600
The Calculate the equivalent units-ofFIFO and Production Report
material Step 4: conversion that are in ending work in process
inventory. MethodUnits to be accounted for: Work in process, May 1
Started into production Total units Units accounted for as follows:
Beginning inventory: Materials 200 units 45% Conversion 200 units
70% Units started and completed Ending inventory: Materials 400
units 40% Conversion 400 units 25% Total equivalent units 200 5,000
5,200 Equivalent units Materials Conversion 90 4,600 160 4,850 100
4,840 140 4,600
The Calculate the total equivalent units for materials and
conversion. Production Report - FIFO Step 5: MethodUnits to be
accounted for: Work in process, May 1 Started into production Total
units Units accounted for as follows: Beginning inventory:
Materials 200 units 45% Conversion 200 units 70% Units started and
completed Ending inventory: Materials 400 units 40% Conversion 400
units 25% Total equivalent units 200 5,000 5,200 Equivalent units
Materials Conversion 90 4,600 160 4,850 100 4,840 140 4,600
