Metode Harga Pokok Proses I PERTEMUAN IV

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

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 % Started and finished % 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

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 ,000 Started ,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 ,000 Started ,700 Units to account for 205,700 must be equal Finished and transferred 203,000 Ending WIP ,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 , ,000 Started and completed , ,000 Ending WIP inventory , ,160* Equivalent units , ,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, $ 16, $ 22,701 Current costs , , ,390 To account for $327, $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, $ 16, $ 22,701 Current costs , , ,390 To account for $327, $677,028 $1,004,091 Divide by EUP , ,160 Cost per EUP $ $ = $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, ,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 Started during current period ,000 To account for ,000 Completed and transferred out during current period ,000 Work in process, ending (100%/20%) 5,000 Accounted for ,000

Compute Equivalent Units (Step 2)
Direct Conversion Flow of Production Materials Costs Completed and transferred out 30, ,000 Work in process, ending ,000 (100%) 1,000 (20%) Current period work 35, ,000

Compute Equivalent Unit Costs (Step 3)
Total production costs are $146,050. Direct Conversion Materials Costs $84,050 $62,000 Equivalent units , ,000 Cost per equivalent unit $ $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 × $ $132,043 Work in process, ending (5,000 units) Direct materials 5,000 × $ ,007 Conversion costs 1,000 × $ ,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 ,050 To record direct materials purchased and used

What is the journal entry for conversion costs? Work in Process, Assembly ,000 Various accounts ,000 To record Assembly Department conversion costs What is the journal entry to transfer completed goods from Assembly to Finishing?

Work in Process, Finishing ,043 Work in Process, Assembly ,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, ,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 Units transferred out: 31,000 Units in ending inventory: 20% conversion costs 5, ,000

Materials Conversion Completed and transferred 31, ,000 Ending inventory , ,000 Equivalent units , ,000 100% 20%

Materials Conversion Beginning inventory $ 2,350 $ 5,200 Current costs , ,000 Total $86,400 $67,200 Equivalent units , ,000 Cost per unit $ $2.10

Work in process beginning inventory: Materials $ 2,350 Conversion ,200 Total beginning inventory $ 7,550 Current costs in Assembly Department: Materials $ 84,050 Conversion ,000 Costs to account for $153,600

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

Costs transferred out: 31,000 × ($ $2.10) $139,500 Costs in ending inventory: Materials 5,000 × $ ,000 Conversion 1,000 × $ ,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 ,000 To record Assembly Department conversion costs

Journalizing: Weighted-Average
Work in Process, Finishing ,500 Work in Process, Assembly ,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, ,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 ,000* Started and completed 198, ,000 Ending WIP Inventory 2, ,160 Equivalent units , ,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, $660, $981,390 Divide by EUP , ,160 Cost per EUP $ $ = $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) , $ 32,451 Started and completed (198,000 * $4.85) ,300 Total cost transferred $992,751 Ending inventory Direct Materials (2,700 * $1.60) $4,320 Conversion Costs (2,7000 * 80% * $3.25) , ,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 ,700 EUP Conversion 205,160 Cost per unit DM $1.59 Cost per unit Conv Total $4.89 Transferred Out $992,670 Ending WIP ,421 Total $1,004,091 FIFO EUP DM ,700 EUP Conversion 203,160 Cost per unit DM $1.60 Cost per unit Conv Total $4.85 Transferred Out $992,751 Ending WIP ,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 Started and completed 30, ,000 Ending inventory , ,000 35, ,400

Materials Conversion Completed and transferred: 31, ,000 Ending inventory 5,000 (100%) 1,000 (20%) 36, ,000 Beginning inventory 1,000 (100%) (60%) Equivalent units 35, ,400

Materials Conversion Current costs $84, $62,000 Equivalent units , ,400 Cost per unit $ $1.975

Work in process beginning inventory: $ 7,550 Current costs: Material ,050 Conversion ,000 Total $153,600 Same as using weighted-average

Costs transferred out: From beginning inventory: $7,550 Conversion costs added: 1,000 × 40% × $ $ 8,340 From current production: 30,000 × $ ,250 Total $139,590

Work in process ending inventory: Materials: 5,000 × $2.40 $12,000 Conversion: 5,000 × 20% × $ ,975 Total $13,975

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, ,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 , ,975 –$125 Total costs accounted for $153,600 $153,

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 ,000 35,000 Units completed and transferred to finished goods ,000 Ending inventory ,000 35,000

Equivalent units for transferred-in costs: Transferred to finished goods 33,000 Ending inventory ,000 35,000 Inventory is 100% complete for the work performed in the Assembly Department.

Equivalent units for direct materials costs: Transferred to finished goods 33,000 Ending inventory (100%) 2,000 35,000

Equivalent units for conversion costs (ending inventory 2,000): Transferred to finished goods 33,000 Ending inventory (40%) 33,800

Assume the following costs in the Finishing Department: Work in process beginning inventory from: Assembly Department $30,200 Direct materials ,400 Conversion costs ,000 Total cost in beginning inventory $47,600

Current costs in Finishing Department are as follows: Costs received from the Assembly Department $139,500 Direct materials ,780 Conversion ,640 Total $191,920

(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

Total costs in beginning inventory $ 47,600 Current costs in Finishing Department ,920 $239,520 Costs to account for: $47,600 + $ 191,920 = $239,520

Costs in work in process ending inventory: Transferred-in costs: 2,000 × $4.85 $ 9,700 Direct materials: 2,000 × $ ,100 Conversion: 2,000 × 40% × $ ,200 Total cost in ending inventory $12,000

Costs to account for: $239,520 Costs transferred to finished goods inventory: 33,000 × $ $227,700 Costs in ending work in process inventory: $12,000 – $180 rounding error ,820 Total $239,520

T-Account Finishing Department
Work in Process Inventory, Finishing Beg. Inv ,600 Transferred to Transferred-in 139,500 Finished Goods Materials , ,700 Conversion 42,640 Balance ,820

Transferred-In Costs FIFO Method
The physical units (Step 1) is the same as in weighted-average. Beginning inventory ,000 Units started in process ,000 35,000 Units transferred to finished goods 33,000 Ending inventory ,000 35,000

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

Equivalent units for transferred-in costs: Transferred to finished goods 33,000 Ending work in process inventory 2,000 Total ,000 Beg. work in process inventory – 4,000 Equivalent units ,000 Inventories are 100% complete for the work performed in the Assembly Department.

Equivalent units for materials costs: From beginning work in process ,600 Started and completed ,000 Work in process, ending (100%) 2,000 Total equivalent units ,600

Equivalent units for material costs (beginning inventory 4,000): Transferred to finished goods 33,000 Ending inventory (100%) 2,000 Total ,000 Beginning inventory (60%) –2,400 Equivalent units ,600

Equivalent units for conversion costs: From beginning work in process ,000 Started and completed ,000 Work in process, ending (40%) Total equivalent units ,800

Equivalent units for conversion costs (beginning inventory 4,000, ending inventory 2,000): Transferred to finished goods ,000 Ending inventory (40%) Total ,800 Beginning inventory (25%) –1,000 Equivalent units ,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, Conversion: $42,640 ÷ 32, 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: ,600 Costs to account for:(same as weighted-average) $239,610

Work in process ending inventory: Transferred-in: 2,000 × $4.50 $ 9,000 Direct materials: 2,000 × $ Conversion: 800 × $ ,040 Total $10,640

Costs transferred out: From beginning inventory: $47,600 Direct materials added: 4,000 × 40% × $ Conversion costs added: 4,000 × 75% × $ ,900 Total $51,980

Total costs transferred out: From beginning inventory $ 51,980 From current production: 29,000 × $ ,900 Total $228,880

Total costs accounted for: Transferred to finished goods: $176,900 + $51, $228,880 Work in process ending inventory ,640 Rounding error Total $239,610

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 kg, pada akhir Maret produk selesai yang ditransfer ke gudang sebanyak 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 , biaya tenaga kerja Rp dan biaya overhead pabrik sebesar Rp 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 = kg Produk Selesai = kg Proses Dalam Proses Akhir = kg (100% bahan, 75% tenaga kerja, 80% BOP) = kg 2. *Unit ekuivalen = Produk selesai + (PDP Akhir) x Tingkat Penyelesaian) Bahan baku = kg + (1.000 kg x 100%) = kg Tenaga kerja = kg + (1.000 kg x 75%) = kg BOP = kg + (1.000 kg x 80%) = kg Pertanggungjawaban Biaya Biaya produk selesai transfer = kg x Rp = Rp 3. Produk Dalam Proses Akhir Bahan baku = kg x (100%) x Rp 750 = Rp Tenaga kerja = kg x (75%) x Rp 500 = Rp BOP = kg x (80%) x Rp 400 = Rp = Rp = Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen* Biaya/kg Bahan baku Rp kg Rp Tenaga kerja Rp kg Rp BOP Rp kg Rp Rp 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 liter Produk Ditransfer ke departemen pengolahan liter Produk dalam proses akhir liter (Tingkat penyelesaian 100% bahan, 80% biaya konversi) Departemen Pengolahan Produk diterima dari departemen pencampuran liter Penambahan unit produk liter Produk ditransfer ke gudang liter Produk dalam proses akhir 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 Rp Biaya Tenaga Kerja Rp Rp Biaya Overhead Pabrik Rp Rp Total Rp Rp Diminta : Susunlah laporan Biaya Produksi PT TSM untuk bulan Agustus 2006

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

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

Laporan Biaya Produksi Departemen Pengolahan
Penyelesaian PT TSM Laporan Biaya Produksi Departemen Pengolahan Bulan Agustus 2006 1. Skedul kuantitas Produk Diterima dari departemen pencampuran = liter Produk tambahan = liter = liter Produk Ditransfer ke gudang = liter Produk Dalam Proses Akhir = liter (100% bahan, 75% biaya konversi) 2. 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke gudang liter x Rp 456, Rp HP. Produk dalam Proses HP. Departemen pencampuran : 600 x Rp 276,33 = Rp Biaya Bahan : 600 x 100% x Rp 80 = Rp Biaya Tenaga Kerja : 600 x 75% x Rp 60 = Rp Biaya Overhead : 600 x 75% x Rp 40 = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp liter Rp ,33 Bahan baku Rp Rp Tenaga kerja Rp liter Rp BOP Rp Rp Rp Rp ,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 liter Produk Ditransfer ke departemen penyelesaian liter Produk dalam proses akhir liter (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Produk hilang awal proses liter Departemen Penyelesaian Produk Diterima dari departemen pencampuran liter Produk selesai ditransfer ke gudang liter Produk dalam proses akhir liter (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi) Produk hilang awal proses liter

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

Produk Selesai + (PDP akhir x Tingkat Penyelesaian) Bahan : liter + (250 liter x 100%) = liter Biaya konversi : liter + (250 liter x 60%) = liter Departemen Penyelesaian Bahan baku : liter + (280 liter x 100%) = liter Biaya konversi : liter + (280 liter x 80%) = liter

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

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

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 liter Produk Ditransfer ke departemen penyelesaian liter Produk dalam proses akhir liter (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Produk hilang akhir proses liter Departemen Penyelesaian Produk Diterima dari departemen pencampuran liter Produk selesai ditransfer ke gudang liter Produk dalam proses akhir liter (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi) Produk hilang akhir proses liter

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

Produk Selesai + (PDP akhir x Tingkat Penyelesaian) + Produk Hilang Akhir Proses Bahan : liter + (180 liter x 100%) + 20 liter = liter Biaya konversi : liter + (180 liter x 60%) + 20 liter = liter Departemen Penyelesaian Bahan baku : liter + (240 liter x 100%) + 10 liter = liter Biaya konversi : liter + (240 liter x 80%) + 10 liter = liter

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

PT Kimia Tama Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Diterima dari departemen pencampuran = liter Produk Ditransfer ke gudang = liter Produk Dalam Proses Akhir = liter (100% bahan, 80% biaya konversi) Produk Hilang Akhir Proses = liter = liter 2. 3. Pertanggungjawaban Biaya HP. Selesai : liter x Rp 1559,231 Rp ,85 HP. Produk Hilang akhir : liter x Rp 1559, Rp ,31 + HP. Selesai ditransfer ke gudang liter Rp ,16 HP. Produk dalam Proses Biaya Bahan : 240 x 100% x Rp 1.209,231 = Rp ,44 Biaya Tenaga Kerja : 240 x 80% x Rp = Rp Biaya Overhead : 240 x 80% x Rp = Rp Rp ,44 + Rp ,60 Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 2.600 liter Rp ,231 Tenaga kerja Rp 2.552 liter Rp BOP Rp Rp Rp Rp ,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 unit Produk Ditransfer ke departemen penyelesaian unit Produk cacat (karena kesalahan) unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 75% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan unit Produk selesai ditransfer ke gudang unit Produk cacat (karena kesalahan) unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Contoh 6 Produk Cacat Bersifat Normal dan Diperbaiki
Departemen Perakitan Penyelesaian Biaya Bahan Rp Biaya Tenaga Kerja Rp Rp Biaya Overhead Pabrik Rp Rp Total Rp Rp Biaya Perbaikan Biaya bahan Rp Biaya tenaga kerja Rp Rp Biaya overhead pabrik Rp Rp 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 : unit + (300 unit x 100%) unit = unit Biaya konversi : unit + (300 unit x 75%) unit = unit Departemen Penyelesaian Bahan baku : unit + (400 unit x 100%) unit = unit Biaya konversi : unit + (400 unit x 80%) unit = unit

Penyelesaian PT Takashima Laporan Biaya Produksi Departemen Perakitan Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk Ditransfer ke departemen penyelesaian = unit produk cacat (bersifat normal) = unit Produk Dalam Proses Akhir = unit (100% bahan, 75% biaya konversi) = unit 2. Biaya bahan = Rp Rp = Rp Biaya tenaga kerja = Rp Rp = Rp BOP = Rp Rp = Rp 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp Rp HP. Produk cacat diperbaiki : unit x Rp Rp HP. Selesai ditransfer ke departemen penyelesaian : unit Rp HP. Produk dalam Proses Biaya Bahan : 300 x 100% x Rp = Rp Biaya Tenaga Kerja : 300 x 75% x Rp = Rp Biaya Overhead : 300 x 75% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Pencampuran Rp 5.000 unit Rp Tenaga kerja Rp 4.925 unit Rp BOP Rp Rp Rp Rp

PT Takashima Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk baik ditransfer ke gudang = unit produk cacat (bersifat normal) = unit Produk Dalam Proses Akhir = unit (100% bahan, 80% biaya konversi) = unit 2. Biaya tenaga kerja = Rp Rp = Rp BOP = Rp Rp = Rp 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp Rp HP. Produk cacat diperbaiki : unit x Rp Rp HP. Selesai ditransfer ke gudang : unit Rp HP. Produk dalam Proses HP. Departemen Perakitan : 400 x 100% x Rp = Rp Biaya Tenaga Kerja : 400 x 80% x Rp = Rp Biaya Overhead : 400 x 80% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Perakitan Rp 4.700 unit Rp Tenaga kerja Rp 4.620 unit Rp BOP Rp Rp Rp Rp

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.

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 unit Produk Ditransfer ke departemen penyelesaian unit Produk cacat (karena kesalahan) unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 75% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan unit Produk selesai ditransfer ke gudang unit Produk cacat (karena kesalahan) unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Departemen Perakitan Penyelesaian Biaya Bahan Rp Biaya Tenaga Kerja Rp Rp Biaya Overhead Pabrik Rp Rp Total Rp Rp Biaya Perbaikan : tidak dibebankan sebagai pengurang biaya produksi, tetapi dimasukkan ke rekening rugi produk cacat Biaya bahan Rp Biaya tenaga kerja Rp Rp Biaya overhead pabrik Rp Rp 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 : unit + (300 unit x 100%) unit = unit Biaya konversi : unit + (300 unit x 75%) unit = unit Departemen Penyelesaian Bahan baku : unit + (400 unit x 100%) unit = unit Biaya konversi : unit + (400 unit x 80%) unit = unit

Penyelesaian PT Shuzuka Laporan Biaya Produksi Departemen Perakitan Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk Ditransfer ke departemen penyelesaian = unit produk cacat (karena kesalahan) = unit Produk Dalam Proses Akhir = unit (100% bahan, 75% biaya konversi) = unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp Rp HP. Produk cacat diperbaiki : unit x Rp Rp HP. Selesai ditransfer ke departemen penyelesaian : unit Rp HP. Produk dalam Proses Biaya Bahan : 300 x 100% x Rp = Rp Biaya Tenaga Kerja : 300 x 75% x Rp = Rp Biaya Overhead : 300 x 75% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Biaya bahan Rp 5.000 unit Rp Tenaga kerja Rp 4.925 unit Rp BOP Rp Rp Rp Rp

PT Shuzuka Laporan Biaya Produksi Departemen Penyelesaian Bulan Agustus 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk baik ditranfer ke gudang = unit produk cacat (karena kesalahan) = unit Produk Dalam Proses Akhir = unit (100% bahan, 80% biaya konversi) = unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp Rp HP. Produk cacat diperbaiki : unit x Rp Rp HP. Selesai ditransfer ke gudang : unit Rp HP. Produk dalam Proses Hp. Departemen Perakitan : 400 x 100% x Rp = Rp Biaya Tenaga Kerja : 400 x 80% x Rp = Rp Biaya Overhead : 400 x 80% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari Departemen Perakitan Rp 4.700 unit Rp Tenaga kerja Rp 4.620 unit Rp BOP Rp Rp Rp Rp

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 unit Produk Ditransfer ke departemen penyelesaian unit Produk rusak (bersifat normal) tidak laku dijual unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 70% biaya konversi) Departemen Penyelesaian Produk Diterima dari departemen perakitan unit Produk selesai ditransfer ke gudang unit Produk rusak bersifat normal tidak laku dijual unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 80% biaya konversi)

Contoh 8 Diminta : 1. Menghitung unit ekuivalen produksi.
Departemen Pembentukan Penyelesaian Biaya Bahan Rp Biaya Tenaga Kerja Rp Rp Biaya Overhead Pabrik Rp Rp Total Rp Rp 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 : unit + (150 unit x 100%) + 50 unit = unit Biaya konversi : unit + (150 unit x 70%) + 50 unit = unit Departemen Penyelesaian Bahan baku : unit + (200 unit x 100%) unit = unit Biaya konversi : unit + (200 unit x 80%) unit = unit

Laporan Biaya Produksi Departemen Pembentukan
Penyelesaian PT Sumpur Kudus Laporan Biaya Produksi Departemen Pembentukan Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk baik ditransfer ke departemen penyelesaian = unit Produk rusak (bersifat normal) = unit Produk Dalam Proses Akhir = unit (100% bahan, 70% biaya konversi) = unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp Rp HP. Produk rusak : unit x Rp Rp HP. Selesai ditransfer ke departemen penyelesaian : unit Rp HP. Produk dalam Proses Biaya Bahan : 150 x 100% x Rp = Rp Biaya Tenaga Kerja : 150 x 70% x Rp = Rp Biaya Overhead : 150 x 70% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit Biaya bahan Rp 2.500 unit Rp Tenaga kerja Rp 2.455 unit Rp BOP Rp Rp Rp Rp

PT Sumpur Kudus Laporan Biaya Produksi Departemen Penyelesaian Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses = unit Produk baik ditransfer ke gudang = unit Produk rusak(bersifat normal) = unit Produk Dalam Proses Akhir = unit (100% bahan, 80% biaya konversi) = unit 2. 3. Pertanggungjawaban Biaya HP. Selesai produk baik : unit x Rp 4.415,22 Rp HP. Produk rusak : unit x Rp 4.415,22 Rp HP. Selesai ditransfer ke gudang : unit Rp HP. Produk dalam Proses HP. Dept pembentukan : 200 x 100% x Rp 3065,22 = Rp Biaya Tenaga Kerja : 200 x 80% x Rp = Rp Biaya Overhead : 200 x 80% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya Total Unit Ekuivalen Biaya/unit HP. Dari departemen pembentukan Rp 2.300 unit Rp ,22 Tenaga kerja Rp 2.260 unit Rp BOP Rp Rp Rp Rp ,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 Bahan baku Rp Tenaga kerja Rp Rp BOP Rp Rp Rp Rp Tingkat penyelesaian 100% bahan baku 40% biaya konversi 25% biaya konversi

Contoh 9 Data Produksi Departemen Pemotongan
Produk Masuk Proses unit Produk Ditransfer ke departemen pengolahan unit Produk dalam proses akhir unit (Tingkat penyelesaian : 100% biaya bahan, 60% biaya konversi) Departemen Pengolahan Produk Diterima dari departemen pemotongan unit Produk selesai ditransfer ke gudang unit Produk dalam proses akhir unit ( 50% biaya konversi) Departemen Pemotongan Pengolahan Biaya Bahan Rp Biaya Tenaga Kerja Rp Rp Biaya Overhead Pabrik Rp Rp Total Rp Rp 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 = unit (100% bahan, 40% biaya konversi) Produk Masuk Proses = unit = unit Produk baik ditransfer ke departemen pengolahan = unit Produk Dalam Proses Akhir = unit (100% bahan, 60% biaya konversi) 2. UE* Biaya Bahan : (3.000 x 100%) = unit Biaya konversi : (3.000 x 60%) = unit 3. Pertanggungjawaban Biaya HP. Selesai ditransfer ke departemen penyelesaian : x Rp Rp HP. Produk dalam Proses Akhir Biaya Bahan : x 100% x Rp 450 = Rp Biaya Tenaga Kerja : x 60% x Rp 300 = Rp Biaya Overhead : x 60% x Rp 250 = Rp Rp Rp Biaya Dibebankan Elemen Biaya HP. PDP Awal Biaya Periode September Total Unit Ekuivalen Biaya/unit HP. Dari departemen pembentukan Rp Rp Rp unit Rp Tenaga kerja Rp Rp Rp unit Rp BOP Rp Rp Rp Rp Rp Rp Rp Rp

Laporan Biaya Produksi Departemen Pengolahan
Penyelesaian PT Soemanik Laporan Biaya Produksi Departemen Pengolahan Bulan September 2006 1. Skedul kuantitas Produk Masuk Proses Awal = unit (100% bahan, 25% biaya konversi) Produk diterima dari departemen pemotongan = unit = unit Produk baik ditransfer ke gudang = unit Produk Dalam Proses Akhir = unit (100% bahan, 50% biaya konversi) 2. UE* Biaya konversi : (1.800 x 50%) = unit 3. Pertanggungjawaban Biaya HP. Produk Selesai ditransfer : x Rp Rp HP. Produk dalam Proses Akhir Biaya Dept. Pemotongan : x 100% x Rp = Rp Biaya Tenaga Kerja : x 50% x Rp = Rp Biaya Overhead : x 50% x Rp = Rp Rp Rp Biaya Dibebankan Elemen Biaya HP. PDP Awal Biaya Periode September Total Unit Ekuivalen Biaya/unit HP. Dari departemen pemotongan Rp Rp Rp unit Rp Tenaga kerja Rp Rp Rp 9.900 unit Rp BOP Rp Rp Rp Rp Rp Rp Rp Rp

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 Bahan baku Rp Tenaga kerja Rp Rp BOP Rp Rp Rp Rp Tingkat penyelesaian 100% bahan baku 40% biaya konversi 25% biaya konversi

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

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 Started and completed 198, ,000 Ending WIP inventory , ,160 Equivalent units , ,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

Conversion Costs Candles transferred 203,000 Ending WIP EUP ,160 WA EUP 205,160 Beginning WIP EUP (2,000) FIFO EUP ,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

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

Conversion Costs Total units to account for ,700 EUP to be completed next period (540) WA EUP ,160 EUP completed in prior period (2,000) FIFO EUP ,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

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