Metode Harga Pokok Proses I PERTEMUAN IV Dr Rilla Gantino, SE., Ak., MM Program Studi Akuntansi - FEB

KEMAMPUAN AKHIR YANG DIHARAPKAN 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 Small quantities of distinct products or services Assign costs to job and then to units within the job Process Costing Large quantities of homogeneous products or services Using an averaging technique, assign costs directly to units produced during the period © 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. 3

Process Costing Unit Cost = Production Costs Production Quantity Averaging technique to assign costs to units produced Unit Cost = Production Costs Production Quantity © 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.

Illustrating Process Costing Direct Materials, Direct Labor Indirect Manufacturing Costs Department A Department B Finished Goods Cost of Goods Sold

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 © 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.

© 2011 Cengage Learning. All Rights Reserved © 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. 7

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 © 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. 8

Employee Time Sheet For week ending _______ Start Stop Total Employee Name _______________ Employee No. _______________ Department _______________ For week ending _______ 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. 9

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 © 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.

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 © 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. 11

© 2011 Cengage Learning. All Rights Reserved © 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. 12

Overview of GenX Company’s Process Operation The GenX Company produces an organic trail mix called FitMix. Its target customers are active people who are interested in fitness and the environment. GenX sells FitMix to wholesale distributors, who in turn sell it to retailers. FitMix is manufactured in a continuous, two-process operation (roasting and blending), shown in this slide. C 3

Process Costing Methods WA Beginning WIP 100% Started and finished 100% Ending WIP % completed FIFO Beginning WIP % completed Started and finished 100% Ending WIP % completed The Difference © 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. 14

Process Costing Direct material Direct labor Overhead Added at the beginning, during, and/or at the end of process Direct labor Added throughout the process Overhead Based on direct labor Based on other, multiple cost drivers © 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. 15

© 2011 Cengage Learning. All Rights Reserved © 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. 16

Multidepartment Processing Wait Materials Transferred-In Cost Process 2 Wait Finished Product Process 3 © 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. 17

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 Units Costs Units to account for Units accounted for Determine equivalent units Costs to account for Compute cost per equivalent unit Assign costs to inventories Costs © 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. 19

Cost of Production Report Name of Department for the period --- Production Data: Units to account for Units accounted for EUP for each cost Cost Data: Costs to account for Cost per EUP Cost Assignment: Transferred Out Ending Work in Process Inventory   * Numbers correlate to the process costing steps in the previous slide     © 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. 20

Step 1—Units to Account For Beginning WIP 5,000 Started 200,700 Units to account for 205,700 © 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. 21

Step 2—Units Accounted For Beginning WIP 5,000 Started 200,700 Units to account for 205,700 must be equal Finished and transferred 203,000 Ending WIP 2,700 Units accounted for 205,700 © 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. 22

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 WA Method © 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. 23

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 WA Method © 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. 24

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 WA Method © 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. 25

Step 6—Assign Costs to Inventories Transferred (203,000 * $4.89) $992,670 Ending WIP Inventory Direct Materials (2,700 * $1.59) $4,293 Conversion Costs (2,700 * 80% * $3.30) 7,128 11,421 Cost accounted for $1,004,091* *must agree with costs to account for Transferred Out Ending WIP WA Method © 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. 26

Physical Units (Step 1) Physical units Flow of Production Work in process, beginning 0 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 (Step 2) 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 (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 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 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 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 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 Accounts Payable 84,050 WIP Assembly 84,050 132,043 62,000 14,007 Various Accounts 62,000 WIP Finishing 132,043

Use the weighted-average method of process costing. Learning Objective 5 Use the weighted-average method of process costing.

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: 20% conversion costs 5,000 36,000

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) 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) 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) 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 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 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 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: 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

Process Costing—FIFO Emphasizes current period costs and production Steps 1, 2, and 4 are the same © 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. 45

Step 3—Compute Equivalent Units DM Conversion Beginning WIP/completed 0 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 5,000 * 60% = 3,000 FIFO Method © 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. 46

Step 5—Cost per Equivalent Unit 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 * Recall that Step 4 is the same as used for the WA method FIFO Method © 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. 47

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 Ending inventory Direct Materials (2,700 * $1.60) $4,320 Conversion Costs (2,7000 * 80% * $3.25) 7,020 11,340 Cost accounted for $1,004,091* *must agree with costs to account for Transferred Out Ending WIP FIFO Method © 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. 48

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 © 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. 49

Use the first-in, first-out (FIFO) method of process costing. Learning Objective 6 Use the first-in, first-out (FIFO) method of process costing.

Compute Equivalent Units (Steps 1 and 2) Quantity schedule (Step 1) is the same as the weighted-average method. Materials Conversion Completed and transferred: From beginning inventory 0 400 Started and completed 30,000 30,000 Ending inventory 5,000 1,000 35,000 31,400

Compute Equivalent 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) 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 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 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 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 Costs (Steps 4 and 5) Costs transferred out $139,590 + Cost in ending inventory $ 13,975 = $153,565 ($35 rounding error) An alternative approach: Costs to account for $153,600 – Cost in ending inventory $ 13,975 = Costs transferred out $139,625

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-Average and FIFO Methods 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

Apply process-costing methods to cases with transferred-in costs. Learning Objective 8 Apply process-costing methods to cases with transferred-in costs.

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) 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) 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 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) 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) 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 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 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) 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 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 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 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 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 FIFO (Step 2) Equivalent units for transferred-in costs: From beginning work in process 0 Started and completed 29,000 Work in process, ending (100%) 2,000 Total equivalent units 31,000

Compute Equivalent Units 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 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) 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 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) 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 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 Costs FIFO (Steps 4 and 5) Current costs in Finishing Department: $192,010 Work in process beginning inventory: 47,600 Costs to account for:(same as weighted-average) $239,610

Summarize and Assign Total 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) 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 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 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 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 produksi dapat diikhtisarkan dalam laporan biaya produksi untuk masing-masing departemen. Laporan biaya produksi setiap departemen memiliki format yang beragam, dengan informasi menunjukkan : 1. Skedul Kuantitas, memuat informasi produk dalam proses awal, produk masuk proses pada periode bersangkutan, produk selesai yang ditransfer ke departemen berikutnya atau gudang, produk dalam proes akhir, produk hilang, produk rusak, dan produk cacat. 2. Biaya Dibebankan, memuat informasi biaya yang dibebankan dari departemen sebelumnya, total biaya dibebankan periode bersangkutan, unit equivalen dan biaya per unit masing-masing elemen biaya. 3. Pertanggungjawaban Biaya, memuat informasi biaya yang ditransfer ke departemen berikutnya atau gudang, biaya produk yang hilang akhir proses,biaya produk rusak, biaya produk cacat. Biaya yang telah diserap produk dalam proses.

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.

Departemen Pengolahan Laporan Biaya Produksi Penyelesaian PT Bandar Lampung Departemen Pengolahan Laporan Biaya Produksi Untuk bulan Maret 2006 1. Skedul Kuantitas Produk Masuk proses = 11.000 kg Produk Selesai = 10.000 kg Proses Dalam Proses Akhir = 1.000 kg (100% bahan, 75% tenaga kerja, 80% BOP) = 11.000 kg 2. *Unit ekuivalen = Produk selesai + (PDP Akhir) x Tingkat Penyelesaian) Bahan baku = 10.000 kg + (1.000 kg x 100%) = 11.000 kg Tenaga kerja = 10.000 kg + (1.000 kg x 75%) = 10.750 kg BOP = 10.000 kg + (1.000 kg x 80%) = 10.800kg Pertanggungjawaban Biaya Biaya produk selesai transfer = 10.000 kg x Rp 1.650 = Rp 16.500.000 3. Produk Dalam Proses Akhir Bahan baku = 1.000 kg x (100%) x Rp 750 = Rp 750.000 Tenaga kerja = 1.000 kg x (75%) x Rp 500 = Rp 375.000 BOP = 1.000 kg x (80%) x Rp 400 = Rp 320.000 + = Rp 1.445.000 + = Rp 17.945.000 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen* Biaya/kg Bahan baku Rp 8.250.000 11.000 kg Rp 750 Tenaga kerja Rp 5.375.000 10.750 kg Rp 500 BOP Rp 4.320.000 10.800 kg Rp 400 Rp 17.945.000 Rp 1.650

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.

Contoh 3 PT TSM adalah perusahaan minuman dalam kemasan, mempunyai departemen produksi, yaitu departemen penvampuran dan departemen pengolahan. Data Produk Departemen Pencampuran Produk Masuk Proses 15.000 liter Produk Ditransfer ke departemen pengolahan 14.800 liter Produk dalam proses akhir 200 liter (Tingkat penyelesaian 100% bahan, 80% biaya konversi) Departemen Pengolahan Produk diterima dari departemen pencampuran 14.800 liter Penambahan unit produk 1.000 liter Produk ditransfer ke gudang 15.200 liter Produk dalam proses akhir 600 liter (Tingkat penyelesaian 100% bahan, 75% biaya konversi)

Contoh 3 Diminta : Susunlah laporan Biaya Produksi PT TSM untuk bulan Departemen Pencampuran Pengolahan Biaya Bahan Rp 1.800.000 Rp 1.264.000 Biaya Tenaga Kerja Rp 1.122.000 Rp 939.000 Biaya Overhead Pabrik Rp 1.496.000 Rp 626.000 Total Rp 4.418.000 Rp 2.829.000 Diminta : Susunlah laporan Biaya Produksi PT TSM untuk bulan Agustus 2006

Penyelesaian Unit Ekuivalen Departemen Pencampuran Produk Selesai + (PDP akhir x Tingkat Penyelesaian) Bahan : 14.800 liter + (200 liter x 100%) = 15.000 liter Biaya konversi : 14.800 liter + (200 liter x 80%) = 14.960 liter Departemen Pengolahan Bahan baku : 15.200 liter + (600 liter x 100%) = 15.800 liter Biaya konversi : 15.200 liter + (600 liter x 75%) = 15.650 liter

Laporan Biaya Produksi Departemen Pencampuran Penyelesaian PT TSM Laporan Biaya Produksi Departemen Pencampuran Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 15.000 liter Produk Ditransfer ke departemen pengolahan = 14.800 liter Produk Dalam Proses Akhir = 200 liter (100% bahan, 80% biaya konversi) = 15.000 liter 2. 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke departemen pengolahan 14.800 liter x Rp 295 Rp 4.366.000 HP. Produk dalam Proses Biaya Bahan : 200 x 100% x Rp 120 = Rp 24.000 Biaya Tenaga Kerja : 200 x 80% x Rp 75 = Rp 12.000 Biaya Overhead : 200 x 80% x Rp 100 = Rp 16.000 + Rp 52.000 + Rp 4.418.000 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Bahan baku Rp 1.800.000 15.000 liter Rp 120 Tenaga kerja Rp 1.122.000 14.960 liter Rp 75 BOP Rp 1.496.000 Rp 100 Rp 4.418.000 Rp 295

Laporan Biaya Produksi Departemen Pengolahan Penyelesaian PT TSM Laporan Biaya Produksi Departemen Pengolahan Bulan Agustus 2006 1. Skedul kuantitas Produk Diterima dari departemen pencampuran = 14.800 liter Produk tambahan = 1.000 liter = 15.800 liter Produk Ditransfer ke gudang = 15.200 liter Produk Dalam Proses Akhir = 600 liter (100% bahan, 75% biaya konversi) 2. 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke gudang 15.200 liter x Rp 456,33 Rp 6.936.216 HP. Produk dalam Proses HP. Departemen pencampuran : 600 x Rp 276,33 = Rp 168.798 Biaya Bahan : 600 x 100% x Rp 80 = Rp 48.000 Biaya Tenaga Kerja : 600 x 75% x Rp 60 = Rp 27.000 Biaya Overhead : 600 x 75% x Rp 40 = Rp 18.000 + Rp 258.798 + Rp 7.195.014 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 4.366.000 15.800 liter Rp 276,33 Bahan baku Rp 1.264.000 Rp 80 Tenaga kerja Rp 939.000 15.650 liter Rp 60 BOP Rp 626.000 Rp 40 Rp 7.195.000 Rp 456,33

Produk Hilang Dalam suatu proses produksi kadang-kadang terjadi produk hilang, yang disebabkan oleh sifat produk yang mudah menguap, menyusut, atau disebabkan proses pengolahan. Proses hilang tidak mempunyai wujud secara fisik dan untuk menelusurinya apakah produk tersebut hilang pada proses awal atau proses akhir. Hilang awal proses, asumsinya : 1. Belum menyerap biaya pada departemen bersangkutan, oleh karen aitu tidak dibebani biaya produksi. 2. Karena hilang awal proses, tidak diperhitungkan dalam unit ekuivalen produksi. 3. Apabila terjadi produk hilang awal proses pada departemen lanjutan, maka akan terjadi penyesuaian harga pokok per unit terhadap harga pokok yang diterima dari departemen sebelumnya.

Contoh 4 PT Kimia Tama adalah perusahaan kimia, perusahaan memproduksi satu jenis produk yang digunakan pertanian. Perusahaan mempunyai dua departemen produksi yaitu departemen Pencampuran dan departemen Penyelesaian. Data berikut adalah data produksi dan biaya PT Kimia Tama bulan Agustus 2006 : Data Produk Departemen Pencampuran Produk Masuk Proses 2.400 liter Produk Ditransfer ke departemen penyelesaian 2.100 liter Produk dalam proses akhir 250 liter (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Produk hilang awal proses 50 liter Departemen Penyelesaian Produk Diterima dari departemen pencampuran 2.100 liter Produk selesai ditransfer ke gudang 1.800 liter Produk dalam proses akhir 280 liter (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi) Produk hilang awal proses 20 liter

Contoh 4 Departemen Pencampuran Pengolahan Biaya Bahan Rp 1.410.000 Biaya Tenaga Kerja Rp 1.125000 Rp 404.800 Biaya Overhead Pabrik Rp 450.000 Rp 303.600 Total Rp 2.985.000 Rp 708.400 Diminta : 1. Menghitung unit ekuivalen produksi masing-masing departemen. 2. Susunlah laporan Biaya Produksi PT TSM untuk bulan Agustus 2006

Penyelesaian Unit Ekuivalen Departemen Pencampuran Produk Selesai + (PDP akhir x Tingkat Penyelesaian) Bahan : 2.100 liter + (250 liter x 100%) = 2.350 liter Biaya konversi : 2.100 liter + (250 liter x 60%) = 2.250 liter Departemen Penyelesaian Bahan baku : 1.800 liter + (280 liter x 100%) = 2.024 liter Biaya konversi : 1.800 liter + (280 liter x 80%) = 2.024 liter

Laporan Biaya Produksi Departemen Pencampuran Penyelesaian PT Kimia Tama Laporan Biaya Produksi Departemen Pencampuran Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 2.400 liter Produk Ditransfer ke departemen penyelesaian = 2.100 liter Produk Dalam Proses Akhir = 250 liter (100% bahan, 80% biaya konversi) Produk Hilang Awal Proses = 50 liter = 2.400 liter 2. 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke departemen penyelesaian 2.100 liter x Rp 1.300 Rp 2.730.000 HP. Produk dalam Proses Biaya Bahan : 250 x 100% x Rp 600 = Rp 150.000 Biaya Tenaga Kerja : 250 x 60% x Rp 500 = Rp 75.000 Biaya Overhead : 250 x 60% x Rp 200 = Rp 75.000 + Rp 255.000 + Rp 2.985.000 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Bahan baku Rp 1.410.000 2.350 liter Rp 600 Tenaga kerja Rp 1.125.000 2.250 liter Rp 500 BOP Rp 450.000 Rp 200 Rp 2.985.000 Rp 1.300

Laporan Biaya Produksi Departemen Penyelesaian PT Kimia Tama Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Diterima dari departemen pencampuran = 2.100 liter Produk Ditransfer ke gudang = 1.800 liter Produk Dalam Proses Akhir = 280 liter (100% bahan, 80% biaya konversi) Produk Hilang Awal Proses = 20 liter = 2.100 liter 2. 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke gudang 1.800 liter x Rp 1.662,5 Rp 2.992.500 HP. Produk dalam Proses HP. Departemen pencampuran : 280 x 100% x Rp 1.312,5 = Rp 367.500 Biaya Tenaga Kerja : 280 x 80% x Rp 200 = Rp 44.800 Biaya Overhead : 280 x 80% x Rp 150 = Rp 33.600 + Rp 445.900 + Rp 3.438.400 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 2.730.000 2.100 liter Rp 1.300 Penyesuaian - ( 20 liter) 12,5 2.080 liter Rp 1.312,5 Tenaga kerja Rp 404.800 2.024 liter Rp 200 BOP Rp 303.600 Rp 150 Rp 3.438.400

Produk Hilang Hilang akhir proses, asumsinya : 1. Telah menikmati biaya pada departemen dimana terjadinya produk hilang. 2. Diperhitungkan dalam unit ekuivalen produksi. 3. Produk hilang akhir proses diperhitungkan ke dalam harga pokok produk produk selesai. 4. Terjadi penambahan harga pokok produk selesai, karena diperhitungkan produk hilang akhir proses.

Contoh 5 PT Kimia Murni adalah perusahaan kimia, perusahaan memproduksi satu jenis produk yang digunakan pertanian. Perusahaan mempunyai dua departemen produksi yaitu departemen Pencampuran dan departemen Penyelesaian. Data berikut adalah data produksi dan biaya PT Kimia Murni bulan Agustus 2006 : Data Produk Departemen Pencampuran Produk Masuk Proses 2.800 liter Produk Ditransfer ke departemen penyelesaian 2.600 liter Produk dalam proses akhir 180 liter (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Produk hilang akhir proses 20 liter Departemen Penyelesaian Produk Diterima dari departemen pencampuran 2.600 liter Produk selesai ditransfer ke gudang 2.350 liter Produk dalam proses akhir 240 liter (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi) Produk hilang akhir proses 10 liter

Contoh 5 Departemen Pencampuran Pengolahan Biaya Bahan Rp 1.680.000 Biaya Tenaga Kerja Rp 954.800 Rp 638.000 Biaya Overhead Pabrik Rp 682.000 Rp 255.200 Total Rp 3.316.800 Rp 893.200 Diminta : 1. Menghitung unit ekuivalen produksi masing-masing departemen. 2. Susunlah laporan Biaya Produksi PT TSM untuk bulan Agustus 2006

Penyelesaian Unit Ekuivalen Departemen Pencampuran Produk Selesai + (PDP akhir x Tingkat Penyelesaian) + Produk Hilang Akhir Proses Bahan : 2.600 liter + (180 liter x 100%) + 20 liter = 2.800 liter Biaya konversi : 2.600 liter + (180 liter x 60%) + 20 liter = 2.728 liter Departemen Penyelesaian Bahan baku : 2.350 liter + (240 liter x 100%) + 10 liter = 2.600 liter Biaya konversi : 2.350 liter + (240 liter x 80%) + 10 liter = 2.552 liter

Laporan Biaya Produksi Departemen Pencampuran Penyelesaian PT Kimia Murni Laporan Biaya Produksi Departemen Pencampuran Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 2.800 liter Produk Ditransfer ke departemen penyelesaian = 2.600 liter Produk Dalam Proses Akhir = 180 liter (100% bahan, 60% biaya konversi) Produk Hilang Akhir Proses = 20 liter = 2.800 liter 2. 3. Pertanggungjawaban Biaya HP. Selesai : 2.600 liter x Rp 1.200 Rp 3.120.000 HP. Produk Hilang akhir : 20 liter x Rp 1.200 Rp 24.000 + HP. Selesai ditransfer ke departemen penyelesaian 2.600 liter Rp 3.144.000 HP. Produk dalam Proses Biaya Bahan : 180 x 100% x Rp 600 = Rp 108.000 Biaya Tenaga Kerja : 180 x 60% x Rp 350 = Rp 37.800 Biaya Overhead : 180 x 60% x Rp 250 = Rp 27.000 + Rp 172.800 + Rp 3.316.800 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Bahan baku Rp 1.680.000 2.800 liter Rp 600 Tenaga kerja Rp 954.800 2.728 liter Rp 350 BOP Rp 682.000 Rp 250 Rp 3.316.800 Rp 1.200

Laporan Biaya Produksi Departemen Penyelesaian PT Kimia Tama Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Diterima dari departemen pencampuran = 2.600 liter Produk Ditransfer ke gudang = 2.350 liter Produk Dalam Proses Akhir = 240 liter (100% bahan, 80% biaya konversi) Produk Hilang Akhir Proses = 10 liter = 2.600 liter 2. 3. Pertanggungjawaban Biaya HP. Selesai : 2.350 liter x Rp 1559,231 Rp 3.664.192,85 HP. Produk Hilang akhir : 10 liter x Rp 1559,231 Rp 15.592,31 + HP. Selesai ditransfer ke gudang 2.350 liter Rp 3.679.785,16 HP. Produk dalam Proses Biaya Bahan : 240 x 100% x Rp 1.209,231 = Rp 290.251,44 Biaya Tenaga Kerja : 240 x 80% x Rp 250 = Rp 48.000 Biaya Overhead : 240 x 80% x Rp 100 = Rp 19.200 + Rp 357.415,44 + Rp 4.037.600,60 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 3.144.000 2.600 liter Rp 1.209,231 Tenaga kerja Rp 638.000 2.552 liter Rp 250 BOP Rp 255.200 Rp 100 Rp 4.037.200 Rp 1.559,231

Produk Cacat Produk cacat adalah produk yang dihasilkan dalam proses produksi, dimana produk yang dihasilkan tersebut tidak sesuai dengan standar mutu yang ditetapkan, tetapi secara ekonomis produk tersebut dapat diperbaiki dengan mengeluarkan biaya tertentu, dan biaya yang dikeluarkan harus lebih rendah dari nilai jual setelah produk tersebut diperbaiki.

Faktor Penyebab Produk Cacat 1. Bersifat normal : dimana setiap proses produksi tidak bisa dihindari terjadinya ptoduk cacat, maka biaya untuk memperbaiki produk cacat tersebut dibebankan ke setiap departemen dimana terjadinya produk cacat, dengan cara menggabungkan setiap elemen biaya yang dibebankan pada setiap departemen. 2. Akibat kesalahan : dimana terjadinya produk cacat diakibatkan kesalahan dalam proses produksi seperti kurangnya perencanaan, pengawasan dan pengendalian, kelalaian pekerja dll. Maka biaya untuk memperbaiki produk cacat seperti ini tidak boleh dibebankan ke setiap elemen biaya, tetapi dianggap sebagai kerugian perusahaan yang harus dimasukkan ke dalam rekening rugi produk cacat. Perhitungan Unit Ekuivalen Produksi Dalam perhitungan unit ekuivalen produksi, apabila terjadi produk cacat akan diperhitungkan, karena produk cacat tersebut telah menyerap biaya dimana terjadinya produk cacat tersebut. Produk Selesai + (PDP Akhir x Tingkat Penyelesaian) + Produk Cacat

Contoh 6 Produk Cacat Bersifat Normal dan Diperbaiki PT Takashima memulai usahanya bulan Agustus 2006, dan perusahaan memproduksi satu jenis produk mainan anak-anak melalui dua departemen produksi, yaitu departemen perakitan dan departemen penyelesaian. Karena sifat proses produksinya agak rumit tidak bisa dihindari terjadimya produk cacat. Data Produksi Departemen Perakitan Produk Masuk Proses 5.000 unit Produk Ditransfer ke departemen penyelesaian 4.600 unit Produk cacat (karena kesalahan) 100 unit Produk dalam proses akhir 300 unit (Tingkat penyelesaian : 100% biaya bahan, 75% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan 4.700 unit Produk selesai ditransfer ke gudang 4.100 unit Produk cacat (karena kesalahan) 200 unit Produk dalam proses akhir 400 unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Contoh 6 Produk Cacat Bersifat Normal dan Diperbaiki Departemen Perakitan Penyelesaian Biaya Bahan Rp 6.250.000 Biaya Tenaga Kerja Rp 4.925.000 Rp 3.842.000 Biaya Overhead Pabrik Rp 3.693.750 Rp 2.034.000 Total Rp 14.868.750 Rp 5.876.000 Biaya Perbaikan Biaya bahan Rp 1.000.000 Biaya tenaga kerja Rp 615.625 Rp 778.000 Biaya overhead pabrik Rp 369.375 Rp 417.000 Diminta : 1. Menghitung unit ekuivalen produksi masing-masing departemen. 2. Susunlah laporan Biaya Produksi

Penyelesaian Unit Ekuivalen Departemen Perakitan Produk Selesai + (PDP akhir x Tingkat Penyelesaian) + Produk Cacat Bahan : 4.600 unit + (300 unit x 100%) + 100 unit = 5.000 unit Biaya konversi : 4.600 unit + (300 unit x 75%) + 100 unit = 4.925 unit Departemen Penyelesaian Bahan baku : 4.100 unit + (400 unit x 100%) + 200 unit = 4.700 unit Biaya konversi : 4.100 unit + (400 unit x 80%) + 200 unit = 4.620 unit

Laporan Biaya Produksi Penyelesaian PT Takashima Laporan Biaya Produksi Departemen Perakitan Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 5.000 unit Produk Ditransfer ke departemen penyelesaian = 4.600 unit produk cacat (bersifat normal) = 100 unit Produk Dalam Proses Akhir = 300 unit (100% bahan, 75% biaya konversi) = 5.000 unit 2. Biaya bahan = Rp 6.250.000 + Rp 1.000.000 = Rp 7.250.000 Biaya tenaga kerja = Rp 4.925.000 + Rp 615.625 = Rp 5.540.625 BOP = Rp 3.693.750 + Rp 369.375 = Rp 4.063.125 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 4.600 unit x Rp 3.400 Rp 15.640.000 HP. Produk cacat diperbaiki : 100 unit x Rp 3.400 Rp 340.000 + HP. Selesai ditransfer ke departemen penyelesaian : 4.700 unit Rp 15.980.000 HP. Produk dalam Proses Biaya Bahan : 300 x 100% x Rp 1.450 = Rp 435.000 Biaya Tenaga Kerja : 300 x 75% x Rp 1.125 = Rp 253.125 Biaya Overhead : 300 x 75% x Rp 825 = Rp 185.625 + Rp 873.750 + Rp 16.853.750 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 7.250.000 5.000 unit Rp 1.450 Tenaga kerja Rp 5.540.625 4.925 unit Rp 1.125 BOP Rp 4.063.125 Rp 825 Rp 16.853.750 Rp 3.400

Laporan Biaya Produksi Departemen Penyelesaian PT Takashima Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 4.700 unit Produk baik ditransfer ke gudang = 4.100 unit produk cacat (bersifat normal) = 200 unit Produk Dalam Proses Akhir = 400 unit (100% bahan, 80% biaya konversi) = 4.700 unit 2. Biaya tenaga kerja = Rp 3.842.000 + Rp 778.000 = Rp 4.620.000 BOP = Rp 2.034.000 + Rp 417.000 = Rp 2.541.000 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 4.100 unit x Rp 4.950 Rp 20.295.000 HP. Produk cacat diperbaiki : 200 unit x Rp 4.950 Rp 990.000 + HP. Selesai ditransfer ke gudang : 4.300 unit Rp 21.285.000 HP. Produk dalam Proses HP. Departemen Perakitan : 400 x 100% x Rp 3.400 = Rp 1.360.000 Biaya Tenaga Kerja : 400 x 80% x Rp 1.000 = Rp 320.000 Biaya Overhead : 400 x 80% x Rp 550 = Rp 176.000 + Rp 1. 856.000 + Rp 23.141.000 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Perakitan Rp 15.980.000 4.700 unit Rp 3.400 Tenaga kerja Rp 4.620.000 4.620 unit Rp 1.000 BOP Rp 2.541.000 Rp 550 Rp 23.141.000 Rp 4.950

Contoh 7 Produk Cacat Karena Kesalahan dan Diperbaiki diperbaiki, maka biaya perbaikan produk cacat tidak boleh dibebani sebagai pengurang biaya produksi tetapi dimasukkan ke perkiraan rugi produk cacat.

Contoh 7 Produk Cacat Karena Kesalahan dan Diperbaiki PT Shuzuka memulai usahanya bulan Agustus 2006, dan perusahaan memproduksi satu jenis produk mainan anak-anak melalui dua departemen produksi, yaitu departemen perakitan dan departemen penyelesaian. Karena sifat proses produksinya agak rumit tidak bisa dihindari terjadimya produk cacat. Data Produksi Departemen Perakitan Produk Masuk Proses 5.000 unit Produk Ditransfer ke departemen penyelesaian 4.600 unit Produk cacat (karena kesalahan) 100 unit Produk dalam proses akhir 300 unit (Tingkat penyelesaian : 100% biaya bahan, 75% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan 4.700 unit Produk selesai ditransfer ke gudang 4.100 unit Produk cacat (karena kesalahan) 200 unit Produk dalam proses akhir 400 unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Contoh 7 Produk Cacat Karena Kesalahan dan Diperbaiki Departemen Perakitan Penyelesaian Biaya Bahan Rp 6.250.000 Biaya Tenaga Kerja Rp 4.925.000 Rp 3.696.000 Biaya Overhead Pabrik Rp 3.693.750 Rp 1.848.000 Total Rp 14.868.750 Rp 5.544.000 Biaya Perbaikan : tidak dibebankan sebagai pengurang biaya produksi, tetapi dimasukkan ke rekening rugi produk cacat Biaya bahan Rp 1.000.000 Biaya tenaga kerja Rp 615.625 Rp 778.000 Biaya overhead pabrik Rp 3.69.375 Rp 417.000 Diminta : 1. Menghitung unit ekuivalen produksi. 2. Susunlah laporan Biaya Produksi

Penyelesaian Unit Ekuivalen Departemen Perakitan Produk Selesai + (PDP akhir x Tingkat Penyelesaian) + Produk Cacat Bahan : 4.600 unit + (300 unit x 100%) + 100 unit = 5.000 unit Biaya konversi : 4.600 unit + (300 unit x 75%) + 100 unit = 4.925 unit Departemen Penyelesaian Bahan baku : 4.100 unit + (400 unit x 100%) + 200 unit = 4.700 unit Biaya konversi : 4.100 unit + (400 unit x 80%) + 200 unit = 4.620 unit

Laporan Biaya Produksi Penyelesaian PT Shuzuka Laporan Biaya Produksi Departemen Perakitan Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 5.000 unit Produk Ditransfer ke departemen penyelesaian = 4.600 unit produk cacat (karena kesalahan) = 100 unit Produk Dalam Proses Akhir = 300 unit (100% bahan, 75% biaya konversi) = 5.000 unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 4.600 unit x Rp 3.000 Rp 13.800.000 HP. Produk cacat diperbaiki : 100 unit x Rp 3.000 Rp 300.000 + HP. Selesai ditransfer ke departemen penyelesaian : 4.700 unit Rp 14.100.000 HP. Produk dalam Proses Biaya Bahan : 300 x 100% x Rp 1.250 = Rp 375.000 Biaya Tenaga Kerja : 300 x 75% x Rp 1.000 = Rp 225.000 Biaya Overhead : 300 x 75% x Rp 750 = Rp 168.750 + Rp 768.750 + Rp 14.868.750 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Biaya bahan Rp 6.250.000 5.000 unit Rp 1.250 Tenaga kerja Rp 4.925.000 4.925 unit Rp 1.000 BOP Rp 3.693.750 Rp 750 Rp 14.868.750 Rp 3.000

Laporan Biaya Produksi Departemen Penyelesaian PT Shuzuka Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = 4.700 unit Produk baik ditranfer ke gudang = 4.100 unit produk cacat (karena kesalahan) = 200 unit Produk Dalam Proses Akhir = 400 unit (100% bahan, 80% biaya konversi) = 4.700 unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 4.100 unit x Rp 4.200 Rp 17.220.000 HP. Produk cacat diperbaiki : 200 unit x Rp 4.200 Rp 840.000 + HP. Selesai ditransfer ke gudang : 4.300 unit Rp 18.060.000 HP. Produk dalam Proses Hp. Departemen Perakitan : 400 x 100% x Rp 3.000 = Rp 1.200.000 Biaya Tenaga Kerja : 400 x 80% x Rp 800 = Rp 256.000 Biaya Overhead : 400 x 80% x Rp 400 = Rp 128.000 + Rp 1. 584.000 + Rp 19.644.000 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Perakitan Rp 14.100.000 4.700 unit Rp 3.000 Tenaga kerja Rp 3.696.000 4.620 unit Rp 800 BOP Rp 1.848.000 Rp 400 Rp 19.644.000 Rp 4.200

Produk Rusak Produk rusak adalah produk yang dihasilkan dalam proses produksi, dimana produk yang dihasilkan tersebut tidak sesuai dengan standar mutu yang ditetapkan, tetapi secara ekonomis produk tersebut dapat diperbaiki dengan mengeluarkan biaya tertentu, tetapi besarnya biaya yang dikeluarkan cenderung lebih besar dari nilai jual setelah produk selesai diperbaiki. Produk rusak umumnya diketahui setelah proses produksi selesai.

Faktor Penyebab Produk Rusak 1. Bersifat normal : dimana setiap proses produksi tidak bisa dihindari terjadinya produk rusak, maka perusahaan telah memperhitungkan sebelumnya bahwa adanya produk rusak. 2. Akibat kesalahan : dimana terjadinya produk rusak diakibatkan kesalahan proses produksi seperti kurangnya pengawasan, pengendalian, kelalaian pekerja dll. Perhitungan Unit Ekuivalen Produksi Produk Selesai + (PDP Akhir x Tingkat Penyelesaian) +Produk Rusak

Perlakuan Harga Pokok Produk Rusak 1. Produk rusak bersifat normal, laku dijual. Produk rusak yang bersifat normal dan laku dijual, maka hasil penjualannya diperlakukan : a. Penghasilan lain-lain. b. Pengurang biaya overhead pabrik. c. Pengurang setiap elemen biaya produksi. d. pengurang harga pokok produk selesai. 2. Produk rusak bersifat normal, tidak laku dijual. Harga pokok produk rusak akan dibebankan ke produk selesai, yang mengakibatkan harga pokok produk selesai per unit lebih besar. 3. Produk rusak karena kesalahan, laku dijual. Hasil penjualan produk rusak diperlakukan sebagai pengurang rugi produk rusak. 4. Produk rusak karena kesalahan, tidak laku dijual. Harga pokok produk rusak diperlakukan sebagai kerugian dengan perkiraan tersendiri yaitu Rugi Produk Rusak.

Contoh 8 PT Sumpur Kudus memulai usahanya bulan September 2006, dan perusahaan memproduksi satu jenis produk melalui dua departemen produksi, yaitu departemen pembentukan dan departemen penyelesaian. Karena sifat proses produksinya agak rumit tidak bisa dihindari terjadimya produk rusak yang bersifat normal dan tidak laku dijual. Data Produksi Departemen Pembentukan Produk Masuk Proses 2.500 unit Produk Ditransfer ke departemen penyelesaian 2.300 unit Produk rusak (bersifat normal) tidak laku dijual 50 unit Produk dalam proses akhir 150 unit (Tingkat penyelesaian : 100% biaya bahan, 70% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan 2.300 unit Produk selesai ditransfer ke gudang 2.000 unit Produk rusak bersifat normal tidak laku dijual 100 unit Produk dalam proses akhir 200 unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Contoh 8 Diminta : 1. Menghitung unit ekuivalen produksi. Departemen Pembentukan Penyelesaian Biaya Bahan Rp 3.125.000 Biaya Tenaga Kerja Rp 2.455.000 Rp 1.921.000 Biaya Overhead Pabrik Rp 1.841.250 Rp 1.017.000 Total Rp 7.421.250 Rp 2.938.000 Diminta : 1. Menghitung unit ekuivalen produksi. 2. Susunlah laporan Biaya Produksi

Penyelesaian Unit Ekuivalen Departemen Pembentukan Produk Selesai + (PDP akhir x Tingkat Penyelesaian) + Produk Rusak Bahan : 2.300 unit + (150 unit x 100%) + 50 unit = 2.500 unit Biaya konversi : 2.300 unit + (150 unit x 70%) + 50 unit = 2.455 unit Departemen Penyelesaian Bahan baku : 2.000 unit + (200 unit x 100%) + 100 unit = 2.300 unit Biaya konversi : 2.000 unit + (200 unit x 80%) + 100 unit = 2.260 unit

Laporan Biaya Produksi Departemen Pembentukan Penyelesaian PT Sumpur Kudus Laporan Biaya Produksi Departemen Pembentukan Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses = 2.500 unit Produk baik ditransfer ke departemen penyelesaian = 2.300 unit Produk rusak (bersifat normal) = 50 unit Produk Dalam Proses Akhir = 150 unit (100% bahan, 70% biaya konversi) = 2.500 unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 2.300 unit x Rp 3.000 Rp 6.900.000 HP. Produk rusak : 50 unit x Rp 3.000 Rp 150.000 + HP. Selesai ditransfer ke departemen penyelesaian : 2.350 unit Rp 7.050.000 HP. Produk dalam Proses Biaya Bahan : 150 x 100% x Rp 1.250 = Rp 187.500 Biaya Tenaga Kerja : 150 x 70% x Rp 1.000 = Rp 105.000 Biaya Overhead : 150 x 70% x Rp 750 = Rp 78.750 + Rp 371.250 + Rp 7.421.250 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Biaya bahan Rp 3.125.000 2.500 unit Rp 1.250 Tenaga kerja Rp 2.455.000 2.455 unit Rp 1.000 BOP Rp 1.841.250 Rp 750 Rp 7.421.250 Rp 3.000

Laporan Biaya Produksi Departemen Penyelesaian PT Sumpur Kudus Laporan Biaya Produksi Departemen Penyelesaian Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses = 2.300 unit Produk baik ditransfer ke gudang = 2.000 unit Produk rusak(bersifat normal) = 100 unit Produk Dalam Proses Akhir = 200 unit (100% bahan, 80% biaya konversi) = 2.300 unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : 2.000 unit x Rp 4.415,22 Rp 8.830.440 HP. Produk rusak : 100 unit x Rp 4.415,22 Rp 441.522+ HP. Selesai ditransfer ke gudang : 2.000 unit Rp 9.271.962 HP. Produk dalam Proses HP. Dept pembentukan : 200 x 100% x Rp 3065,22 = Rp 613.044 Biaya Tenaga Kerja : 200 x 80% x Rp 850 = Rp 136.000 Biaya Overhead : 200 x 80% x Rp 500 = Rp 80.000 + Rp 829.044 + Rp 10.101.006 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari departemen pembentukan Rp 7.050.000 2.300 unit Rp 3.065,22 Tenaga kerja Rp 1.921.000 2.260 unit Rp 850 BOP Rp 1.130.000 Rp 450 Rp 10.101.000 Rp 4.415,22

Aliran Biaya Rata-rata Tertimbang Dengan merata-ratakan biaya penyelesaian persediaan awal produk dalam proses periode sebelumnya denganbiaya periode berjalan untuk mendapatkan biaya per unit. Unit persediaan awal menerima biaya per unit yang besarnya sama dengan unit yang baru dimulai dan diselesaikan selama periode bersangkutan, sehingga semua unit yang ditransfer akan memiliki biaya per unit yang sama. 1. Setiap elemen biaya produksi yang terdapat pada persediaan awal digabung dengan setiap elemen biaya yang dikeluarkan pada periode bersangkutan. 2. Ekuivalen produksi tidak memisahkan unit produk pada persediaan awal dengan unit produk yang masuk proses pada periode bersangkutan. 3. Tidak ada pembedaan produk selesai yang ditransfer ke departemen berikutnya atau gudang. Produk Selesai + (PDP Akhir x Tingkat Penyelesaian)

Contoh 9 PT Soemanik mengolah produk yang dihasilkan melalui dua departemen produksi, yaitu departemen Pemotongan dan departemen pengolahan. Produk dalam proses awal (01 September 2007) setiap departemen sebagai berikut : Departemen Pemotongan Pengolahan Unit 1.000 unit 800 unit HP dari Dept. Pemotongan - Rp 886.000 Bahan baku Rp 280.000 Tenaga kerja Rp 120.000 Rp 62.400 BOP Rp 250.000 Rp 57.600 Rp 650.000 Rp 1.006.000 Tingkat penyelesaian 100% bahan baku 40% biaya konversi 25% biaya konversi

Contoh 9 Data Produksi Departemen Pemotongan Produk Masuk Proses 12.000 unit Produk Ditransfer ke departemen pengolahan 10.000 unit Produk dalam proses akhir 3.000 unit (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Departemen Pengolahan Produk Diterima dari departemen pemotongan 10.000 unit Produk selesai ditransfer ke gudang 9.000 unit Produk dalam proses akhir 1.800 unit ( 50% biaya konversi) Departemen Pemotongan Pengolahan Biaya Bahan Rp 5.570.000 Biaya Tenaga Kerja Rp 3.420.000 Rp 1.940.000 Biaya Overhead Pabrik Rp 2.700.000 Rp 1.455.000 Total Rp 11.690.000 Rp 3.395.000 Diminta : 1. Susunlah laporan Biaya Produksi.

Laporan Biaya Produksi Departemen Pemotongan Penyelesaian PT Soemanik Laporan Biaya Produksi Departemen Pemotongan Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses Awal = 1.000 unit (100% bahan, 40% biaya konversi) Produk Masuk Proses = 12.000 unit = 13.000 unit Produk baik ditransfer ke departemen pengolahan = 10.000 unit Produk Dalam Proses Akhir = 3.000 unit (100% bahan, 60% biaya konversi) 2. UE* Biaya Bahan : 10.000 + (3.000 x 100%) = 13.000 unit Biaya konversi : 10.000 + (3.000 x 60%) = 11.800 unit 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke departemen penyelesaian : 10.000 x Rp 1.000 Rp 10.000.000 HP. Produk dalam Proses Akhir Biaya Bahan : 3.000 x 100% x Rp 450 = Rp 1.350.000 Biaya Tenaga Kerja : 3.000 x 60% x Rp 300 = Rp 540.000 Biaya Overhead : 3.000 x 60% x Rp 250 = Rp 450.000 + Rp 2.340.000 + Rp 12.340.000 Biaya Dibebankan Elemen Biaya HP. PDP Awal Biaya Periode September Total Unit Ekuivalen Biaya/unit HP. Dari departemen pembentukan Rp 280.000 Rp 5.570.000 Rp 5.850.000 13.000 unit Rp 450 Tenaga kerja Rp 120.000 Rp 3.420.000 Rp 3.540.000 11.800 unit Rp 300 BOP Rp 250.000 Rp 2.700.000 Rp 2.950.000 Rp 250 Rp 650.000 Rp 11.690.000 Rp 12.340.000 Rp 1.000

Laporan Biaya Produksi Departemen Pengolahan Penyelesaian PT Soemanik Laporan Biaya Produksi Departemen Pengolahan Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses Awal = 800 unit (100% bahan, 25% biaya konversi) Produk diterima dari departemen pemotongan = 10.000 unit = 10.800 unit Produk baik ditransfer ke gudang = 9.000 unit Produk Dalam Proses Akhir = 1.800 unit (100% bahan, 50% biaya konversi) 2. UE* Biaya konversi : 9.000 + (1.800 x 50%) = 9.900 unit 3. Pertanggungjawaban Biaya HP. Produk Selesai ditransfer : 9.000 x Rp 1.319 Rp 11.871.000 HP. Produk dalam Proses Akhir Biaya Dept. Pemotongan : 1.800 x 100% x Rp 1.008 = Rp 1.814.000 Biaya Tenaga Kerja : 1.800 x 50% x Rp 200 = Rp 180.000 Biaya Overhead : 1.800 x 50% x Rp 111 = Rp 99.900 + Rp 2.094.300 + Rp 13.965.300 Biaya Dibebankan Elemen Biaya HP. PDP Awal Biaya Periode September Total Unit Ekuivalen Biaya/unit HP. Dari departemen pemotongan Rp 886.400 Rp 10.000.000 Rp 10.886.400 10.800 unit Rp 1.008 Tenaga kerja Rp 62.400 Rp 1.917.600 Rp 1.980.000 9.900 unit Rp 200 BOP Rp 57.700 Rp 1.041.200 Rp 1.098.900 Rp 111 Rp 650.000 Rp 12.958.800 Rp 13.965.300 Rp 1.319

Aliran Biaya FIFO Dengan memisahkan biaya per unit yang terdapat pada persediaan awal dari biaya per unit produk yang dimasukkan dan diselesaikan pada suatu periode tertentu. Biaya produk yang ditransfer terdiri dari biaya produk dalam proses awal dari periode sebelumnya, dan biaya produk dari produk yang dimulai dan diselesaikan selama periode berjalan. 1. Setiap elemen biaya produksi yang terdapat pada persediaan awal tidak digabung dengan setiap elemen biaya yang dikeluarkan pada periode bersangkutan. 2. Tahapan proses produksi menyelesaikan terlebih dahulu produk dalam proses awal, kemudian baru menyelesaikan produk masuk proses periode bersangkutan. 3. Ekuivalen produksi memisahkan unit produk pada persediaan awal dengan unit produk yang masuk proses pada periode bersangkutan. 4. Adanya perbedaan produk selesai yang ditransfer ke departemen berikutnya atau gudang yaitu produk selesai dari produk dalam proses awal dan produk selesai dari produk yang masuk proses periode bersangkutan. Produk Selesai + (PDP Akhir x Tingkat Penyelesaian) - (PDP Awal x Tingkat Penyelesaian)

Contoh 10 PT Maninjau mengolah produk yang dihasilkan melalui dua departemen produksi, yaitu departemen Pemotongan dan departemen pengolahan. Produk dalam proses awal (01 September 2007) setiap departemen sebagai berikut : Departemen Pemotongan Pengolahan Unit 1.000 unit 800 unit HP dari Dept. Pemotongan - Rp 899.000 Bahan baku Rp 280.000 Tenaga kerja Rp 120.000 Rp 62.400 BOP Rp 250.000 Rp 57.600 Rp 650.000 Rp 1.019.000 Tingkat penyelesaian 100% bahan baku 40% biaya konversi 25% biaya konversi

Contoh 10 Data Produksi Departemen Pemotongan Produk Masuk Proses 12.000 unit Produk Ditransfer ke departemen pengolahan 10.000 unit Produk dalam proses akhir 3.000 unit (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Departemen Pengolahan Produk Diterima dari departemen pemotongan 10.000 unit Produk selesai ditransfer ke gudang 9.000 unit Produk dalam proses akhir 1.800 unit ( 50% biaya konversi) Departemen Pemotongan Pengolahan Biaya Bahan Rp 4.800.000 Biaya Tenaga Kerja Rp 2.220.000 Rp 1.940.000 Biaya Overhead Pabrik Rp 3.330.000 Rp 1.455.000 Total Rp 10.350.000 Rp 3.395.000 Diminta : 1. Susunlah laporan Biaya Produksi.

Penyelesaian

Penyelesaian

End of Chapter 17

Process Costing with Standard Costs Simplify costing process Eliminate periodic cost recomputations Same as FIFO computations Emphasize current period costs and production Inventories are stated at standard cost Variances are calculated for material, labor, and overhead Assigns a “normal” production cost to the equivalent units of output each period Allows managers to quickly recognize and investigate significant deviations from expected production costs Allows benchmarking with other firms © 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.

Hybrid Costing Systems Characteristics of job order and process costing systems Various product lines Different direct material—job order costing Different direct labor—job order costing Same process—process costing Hybrid costing used for furniture, clothing, jam © 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. 141

Appendix 1— Alternative Cost Computation There are two alternative methods to calculate WA and FIFO EUP Use alternative methods To confirm standard computation As a simplified computation © 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.

Appendix 1— Traditional Cost Computation Conversion Costs WA FIFO Beginning WIP inventory 5,000 3,000 Started and completed 198,000 198,000 Ending WIP inventory 2,160 2,160 Equivalent units 205,160 203,160 © 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. 143

Appendix 1— Alternative Cost Computation 1 Units transferred out (whole units) Plus: Ending work in process (equivalent units) WA EUP Less: Beginning work in process (equivalent units) FIFO EUP © 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. 144

Appendix 1— Alternative Cost Computation 1 Conversion Costs Candles transferred 203,000 Ending WIP EUP 2,160 WA EUP 205,160 Beginning WIP EUP (2,000) FIFO EUP 203,160 © 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. 145

Appendix 1— Alternative Cost Computation 2 Total units to account for Less: EUP to be completed next period WA EUP Less : EUP completed in prior period FIFO EUP © 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. 146

Appendix 1— Alternative Cost Computation 2 Conversion Costs Total units to account for 205,700 EUP to be completed next period (540) WA EUP 205,160 EUP completed in prior period (2,000) FIFO EUP 203,160 © 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. 147

Appendix 2—Spoilage Continuous loss—Loss occurs fairly uniformly through the process Discrete loss—Loss occurs at a specific point and is detectable only when a quality check is performed © 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. 148

Appendix 2—Spoilage Normal shrinkage and continuous losses Assign costs only to units that have passed the inspection point Use Method of Neglect Excludes spoiled units in the equivalent units schedule Spreads cost of lost units proportionately over the good units transferred and those remaining in WIP inventory Abnormal losses Period expense Accounted for on an equivalent unit basis © 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. 149

Loss in all ending inventory and transferred-out units on an EUP basis Appendix 2—Spoilage Normal Spoilage Abnormal Spoilage Loss in all ending inventory and transferred-out units on an EUP basis Continuous Loss Period expense in EUP Loss in all units past inspection point in ending inventory and transferred out on an EUP basis Discrete Loss Period expense in EUP © 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. 150

Questions What is an EUP? What is the difference between the WA and FIFO methods of calculating equivalent units? Why would a company use a hybrid costing system? © 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. 151

Potential Ethical Issues Over- or underestimating completion % for ending WIP inventory to distort results Using outdated standard costs Ignoring the assignment of significant direct costs to specific jobs Treating abnormal spoilage as normal spoilage © 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. 152