CHAPTER 6

PROCESS COSTING
Process costing
Production cost diakumulasikan pada tiap cost center (departemen atau
proses).
Produk dibuat secara terus-menerus atau mass production (produk yang dibuat
serupa).
Diterapkan pada industri kertas, semen, perakitan (mobil dll).
Dibuat akun WIP untuk tiap departement.
Ilustrasi:
American Chair Company memiliki dua departemen yaitu dept. Cutting dan
Assembly.
Penggunaan direct material:
Departemen Cutting
Departemen Assembly

$13.608
7.296

WIP Cutting Dept.

WIP Assembly Dept.
Materials

13.608
7.296
20.904

Ingat: pada job order costing hanya ada satu akun WIP
Penggunaan direct labor:
Departemen Cutting
Departemen Assembly

$5.000
9.210

WIP Cutting Dept.

WIP Assembly Dept.
Labor

5.000
9.210
14.210

Factory overhead costs:

FOH Control
Accounts Payable
Accumulated Depr. Machinery
Prepaid Insurance
Materials
Payroll
Applied FOH (jam mesin x tariff)
Departemen Cutting
1.040 jam x $7.60
Departemen Assembly
920 jam x $12
WIP Cutting Dept.
WIP Assembly Dept.
Applied FOH

20.900
7.400
5.700
500
1.700
5.600
= $7.904
= 11.052
7.904
11.052
18.956

Cost of Production Report

COPR dibuat untuk tiap departemen.
Asumsi: Average cost flow atau FIFO cost flow
Ilustrasi:

Data bulan Januari:

Units
Units
Units
Units
Units
Units

in WIP, beg. inv.

started in Cutting Dept.
transferred to Assembly Dept.
received from Cutting Dept.
transferred to Finished Goods inv.
in WIP, end. Inv.

Cutting
100
600
500

Assembly
180

200

500
580
100

Cutting
60%
20%
40%

Assembly
100%
70%
70%

Tingkat penyelesaian WIP ending inventory

Materials
Labor
FOH

Perhatikan: Unit yang ditransfer ke departemen selanjutnya atau ke finished good

berarti sudah selesai 100%.
Tingkat penyelesaian WIP beg. Inv tidak diperlukan pada asumsi average cost flow.

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

Cutting

Assembly

$1.892
400
796

$8.320
830
475
518

13.608
5.000
7.904

7.296
9.210
11.052

I. Process Costing with a Average Cost Flow Assumption

A. Departemen Cutting
Langkah 1: Menghitung equivalent unit
1 equivalent unit = 1 unit selesai 100%
Materials
Units in ending inv.
200
Tingkat penyelesaian WIP end. inv
60%X
Equivalent units ending inv.
120
Equivalent units transferred out
500+
Total Equivalent units
620

Labor
200
20%
40
500
540

FOH
200
40%
80
500
580

Langkah 2: Menghitung total cost dan average cost per equivalent unit.
Average cost (Biaya rata-rata) = (cost beg inv + cost added) / equvalent unit
Materials
Labor
FOH
TOTAL
Cost in beg. Inv.
$ 1.892
$ 400
$ 796
$3.088
Cost added during period
13.608
5.000
7.904
26.512
Total cost to be accounted for
$15.500
$5.400
$8.700
$29.600
Divided by total equivalent units
620
540
580
Cost per equivalent unit
$25
$10
$15
$50
Langkah 3: Membuat Cost of Production Report
PT
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Ass. Dept.
Ending Inventory

60%

Cost charged to Departement

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost to account for

Transfer to Ass. Dept.

WIP, ending inventory

Units
500

FOH

20%

40%

Total Cost

Eq.
Unit

Quantity
100
600
700
500
200
700
Unit Cost

$1.892
400
796
$3.088
$13.608
5.000
7.904
$26.512
$29.600
%
Comp
100

Eq.
Unit
500

Unit
Cost
$50

620
540
580

$25
10
15
$50
Total Cost
$25.000

Materials
Labor
Factory overhead
Total cost accounted for

200
200
200

60
20
40

120
40
80

$25
10
15

$3.000
400
1.200

4.600
$29.600

Jurnal untuk mencatat transfer cost dari departemen Cutting ke departemen

Assembly:
WIP Assembly Dept.
25.000
WIP Cutting Dept.
25.000
B. Departemen Assembly
Langkah 1: Menghitung equivalent unit
From Pre
Dept.
100
100%
100
580
680

Units in ending inv.

Tingkat penyelesaian end. inv
Equivalent units ending inv.
Equivalent units transferred out
Total Equivalent units

M
100
100%
100
580
680

Langkah 2: Menghitung average cost per equivalent unit.

From Pre
Dept.
Material
Labor
Cost in beg. Inv.
$ 8.320
$ 830
$ 475
Cost aded during period
25.000
7.296
9.210
Total cost to be acc. for
$33.320
$8.126
$9.685
Divided by total eq. unit
680
680
650
Cost per equivalent unit
$49,00
$11.95
$14,90
Langkah 3: Membuat Cost of Production Report
PT
Assembly Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to FG
Ending Inventory
Cost charged to Departement
Beginning inventory:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding department
Materials

100%

L
100
70%
70
580
650

FOH
$ 518
11.058
$11.570
650
$17,80

FOH

70%

70%

Total Cost

Eq.Unit

FOH
100
70%
70
580
650

TOTAL
$10.143
52.558
$62.701
$93,65

Quantity
180
500
680
580
100
680
Unit Cost

$8.320
830
475
518
$3.088
$25.000
7.296

680
680

$49,00
11,95

Labor
Factory overhead
Total cost added
Total cost charged to department

Transfer to FG
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For

9.210
11.025
$52.558
$62.701

650
650

$93,65

Units
580

%
Comp
100

Eq.
Unit
580

Unit
Cost
$93,65

100

100

100

$49,00

100
100
100

100
70
70

100
70
70

14,90
17,80

$4.900
11,95
1.195
14,90
1.043
17,80
1.246

Total Cost
$54.317

8.384
$62.701

Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:
Finished Goods inventory
54.317
WIP Assembly Dept.
54.317
C. Increase in Quantity of Production When Materials Are Added
Contoh pada proses pembuatan cat Tiger Paint Co, paint dye dari departement
pigment ditambah liquid latex base pada departement mixing.
Berikut ini data Departemen Mixing pada bulan April:
Units in Work in Process beginning inventory
Units received from Pigment Dept.
Units of latex added in Mixing Departement
Units transferred to Canning Departement
Units in Work in Process, ending inventory
Tingkat penyelesaian WIP end. Inv.
Materials
Conversion cost

800
2.000
4.000
5.800
1.000

100%
50%

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH

$1.532
1.692
57
114
12.000
16.940
3.660
7.320

Departemen Mixing
Langkah 1: Menghitung equivalent unit
From Pre

Dept.
1.000
100%
1.000
5.800
6.800

Units in ending inv.

Tingkat penyelesaian end. inv
Equivalent units ending inv.
Equivalent units transferred out
Total Equivalent units

M
1.000
100%
1.000
5.800
6.800

L
1.000
50%
500
5.800
6.300

FOH
1.000
50%
500
5.800
6.300

Langkah 2: Menghitung average cost per equivalent unit.

Cost in beg. Inv.
Cost added during period
Total cost to be acc. for
Divided by total eq. units
Cost per equivalent unit

From Pre Dept. Material Labor

FOH
TOTAL
$1.532
1.692
$57
$114
$3.395
12.000
16.940
3.660
7.320
39.920
$13.532 $18.632 $3.717 $7.434
$43.315
6.800
6.800
6.300
6.300
$1,99
$2,74
$0,59
$1,18
$6,50

Langkah 3: Membuat Cost of Production Report

Tiger Paint Company
Mixing Departement
Cost of Production Report
For April, 2004
Quantity Schedule
M
Beginning Inventory
Received from Pigment Dept.
Added to process in Mixing Dept
Transferred to Canning Dept.
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding departement
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding departement
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement
Cost Accounted for as
Follows

Units

50%

Total Cost

FOH

50%
Eq.
Unit

Q
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit Cost

$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp

Eq. Unit

Unit
Cost

6.800
6.800
6.300
6.300

$1,99
2,74
0,59
1,18
$6,50
Total Cost

Transfer to Canning Dept.

WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Total cost accounted for

5.800

100

5.800

$6,50

1.000
1.000
1.000
1.000

100
100
50
50

1.000
1.000
500
500

$1,99
2,74
0,59
1,18

$37.700
$1.990
2.740
295
590

5.615
$43.315

Jurnal untuk mencatat transfer cost dari departemen Mixing ke departemen

Canning:
WIP Canning Dept.
37.700
WIP Mixing Dept.
37.700

II. Process Costing with a Fifo Cost Flow

Assumption

Data bulan Januari:

Cutting
100
600
500

Units in WIP, beg. inv.

Units started in Cutting Dept.
Units transferred to Assembly
Dept.
Units received from Cutting Dept.
Units transferred to Finished
Goods inv.
Units in WIP, end. Inv.
200
Tingkat penyelesaian WIP ending inventory
Cutting
Materials
60%
Labor
20%
FOH
40%

Assembly
180

500
580
100
Assembly
100%
70%
70%

Tingkat penyelesaian WIP beginning inventory

Cutting
Assembly
Materials
80%
40%
Labor
40%
20%
FOH
60%
20%

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH

Cutting

Assembly

$1.892
400
796

$8.320
830
475
518

Cost added to process during

period
Materials
13.608
7.296
Labor
5.000
9.210
FOH
7.904
11.052
A. Departemen Cutting
Langkah 1: Menghitung equivalent unit untuk Biaya yang
ditambahkan pada periode sekarang
Cara 1
M
L
FO
H
% completed WIP beg. 80%
40
60
inv
%
%
% to complete WIP
20%
60
40
beg. inv
%
%
Units in beginning inv.
100
100
100
Eq. units to complete beg
60
40
20
inv
Eq. units started &
400
400
400
completed*)

Units in ending inv.

% completed WIP end.
inv
Equivalent units
ending inv.
Total Equivalent units

200
60%
120
540

200
20
%

40
500

200
40
%

80
520

*)Unit transferred to next department

Units in beginning inventori
Units started and completed during period
Cara 2
Units in ending inv.
% penyelesaian WIP end.
inv

Equivalent units
ending inv.
Eq. units transferred
out
Total Equivalent units
Units in beginning inv.
% penyelesaian WIP
beg. inv
Less: Eq. Unit beg. Inv.
Total Equivalent units

200
60%

200
20
%

120

500 unit
100 unit
400 unit

40

FO
H
200
40
%

80

500

500

500

620

540

580

100
80%
80
540

100
40
%

40
500

100
60
%

60
520

Langkah 2: Menghitung cost per unit (hanya untuk cost

added) per equivalent unit.
Cost per unit = cost added / equvalent unit
Materia Labor
FOH TOTAL
ls
Cost added during
13.608
5.000 7.904
period
Divided by total equivalent
540
500
520
units

Cost per equivalent unit

$25,20

$10,00

$15,2
0

Langkah 3:Membuat Cost of Production Report

$50,4
0

PT Aba - Cutting Department

Cost of Production Report
For January, 2004
Quantity Schedule
Materi
Labor
FOH
al
Beginning Inventory
80%
40%
60%
Started in process
Transferred to Ass.
Dept.
Ending Inventory

60%

Cost charged to Department

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning
inv.
Cost added during the current
period:
Materials
Labor
Factory overhead
Total cost added
Total cost to account for
Cost Accounted
for as Follow:
Transferred to Ass.

Unit
s

%
Com
p

20%

40%

Total
Cost

Eq.Unit

Quantit
y
100
600
700
500
200
700
Unit
Cost

$1.892
400
796
$3.088

$13.60
8
5.000
7.904
$26.51
2
$29.60
0
Eq.
Uni
t

Unit
Cost

540

$25,20

500
520

10,00
15,20
$50,40
Total
Cost

Dept.:

From beginning
inv:
Cost to
complete:
Materials

$3.08
8
100

20

20

100

60

60

Factory
overhead

100

40

40

Started and
completed
Total cost
transferred

400

Labor

200

60

Labor

200

20

12
0
40

200

40

80

Tot. cost accounted

for

504
600
60 $4.800
8

50,4
0

WIP, ending
inventory
Materials

Factory
overhead

$25,
20
10,0
0
15,2
0

$25, $3.02
20
4
10,0
400
0
15,2 1.21
0
6

20.160
$24.96
0

4.6
40
$29.60
0

Jurnal untuk mencatat transfer cost dari department Cutting

ke department Assembly:
WIP Assembly Dept.
24.960
WIP Cutting Dept.
24.960

B. Department Assembly
Langkah 1: Menghitung equivalent unit untuk Biaya yang
ditambahkan pada periode sekarang
Cara 1
Fro
m
M
L
FOH
Pre
c.
Dep
t
% penyelesaian WIP
40%
20
20%
beg. inv
%
% to complete WIP
60
80
80%
beg. inv
%
%
Units in beginning inv.
180
180
180
Eq. units to complete
0
10
14
144
beg inv
8
4
Units in ending inv.
100
100
100
% penyelesaian WIP
100
70
70%
end. inv
%
%
Equivalent units
100
10
7
70
ending inv.
0
0
Eq. units started and
400
40
40
400
completed *
0
0
Total Equivalent units
500
60
61
614
8
4
*
Jumlah yang ditransfer ke departemen
580 unit
selanjutnya/FG
Jumlah beginning inventori
180 unit
Jumlah yang dimulai dan selesai pada periode
400 unit
sekarang
Langkah 2: Menghitung average cost (hanya untuk cost
added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equivalent unit

Cost added
Divided by total eq.
unit
Cost per equivalent
unit

From
pre
Dept
$24.96
0
500

Labor

FOH

$7.29
6
608

$9.21
0
614

$11.0
52
614

$49,92

$12,0

$15,0

$18,0

TOTAL

$94,9
2

Langkah 3: Membuat Cost of Production Report.

PT Aba
Assembly Department
Cost of Production Report
For January, 2004
Quantity Schedule
Materia
Labor
FOH
l
Beginning Inventory
40%
20%
20%
Started in process
Transferred to Ass. Dept.
Ending Inventory

100%

Cost charged to Department

Beginning inventory:
Cost from preceding
department
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current
period:
Cost from preceding
department
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department

70%
Total
Cost

70%
Eq.
Unit

Quantit
y
180
500
680
580
100
680
Unit
Cost

$8.320
830
475
518
$10.143
$24.960

500

$49,92

7.296
9.210
11.052
$52.518
$62.661

608
614
614

12,00
15,00
18,00
$94,92

Cost Accounted for

as Follow:
Transferred to Ass.
Dept.:

From beginning
inv:
Cost to
complete:
Materials
Labor
Factory
overhead
Started and
completed
Total cost
transferred
WIP, ending
inventory
From preceding
dept.
Materials
Labor
Factory
overhead
Tot. cost accounted
for

Unit
s

%
Com
p

Eq.
Uni
t

Unit
Cost

Total
Cost

$10.1
43
180

20

180

60

180

40

10
8
14
4
14
4

400

12,0
0
15,0
0
18,0
0
94,9
2

1.296
2.160
2.592

$16.19
1
37.968
$54.15
9

100

100

100

100

100

70

10
0
10
0
70

100

70

70

Jurnal untuk mencatat transfer

Assembly ke Finished Goods:
Finished Goods
WIP Assembly Dept.

$49,
92
12,0
0
15,0
0
18,0
0

$4.99
2
1.200
1.050
1.260

8.502
$62.66
1

cost

dari

department

54.159

54.159

C. Increase in Quantity of Production When Materials

Are Added
Contoh pada proses pembuatan cat Tiger Paint Co, paint dye
dari department pigment ditambah liquid latex base pada
department mixing.
Berikut ini data Departemen Mixing pada bulan April:
Units in Work in Process beginning inventory
800
Units received from Pigment Dept.
2.000
Units of latex added in Mixing Department
4.000
Units transferred to Canning Department
5.800
Units in Work in Process, ending inventory
1.000

Tingkat penyelesaian
beginning inventory
Materials
Labor
FOH

WIP

Tingkat penyelesaian WIP

ending inv.
Materials
100%
Labor
50%
FOH
50%

80%
25%
25%

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH

$1.532
1.692
57
114
12.000
16.940
3.660
7.320

Langkah 1: Menghitung equivalent unit untuk Biaya yang

ditambahkan pada periode sekarang
Fro
Cara 1
m
M
L
FOH
Pre.
Dept

% penyel. beg. inv

% to comp. beg.
inv
Units in beg. inv.
Eq.unit to comp.
Beg. Inv.
Units in ending inv.

Eq. unit started

25%
75%

25%
75%

800

800

800

160
1.00
0
100
%

% penyel. end. Inv

Eq. units end. inv.

80%
20%

1.00
0
5.00

600
1.00
0
50%

1.00
0
5.00

600
1.00
0
50%

500
5.00

50
0
5.00

and completd *
0
0
0
Total Equivalent
6.00
6.16
6.10
units
0
0
0
* (5.800 800)
Langkah 2: Menghitung average cost (hanya untuk cost
added) per equivalent unit.

0
6.10
0

Average Cost:
Cost added
Divided by total
eq. unit
Cost per
equivalent unit

From beg
Dept
$12.000

Labor

FOH

6.000

$16.9
40
6.160

$3.66
0
6.100

$7.32
0
6.100

$2,00

$2,75

$0,60

$1,20

TOTAL

$6.55

Langkah 3: Membuat Cost of Production Report.

Tiger Paint Company
Mixing Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Materia
Labor
FOH
l
Beginning Inventory
80%
25%
25%
Received from Pigmen
Dept
Started in process
Transferred to Canning
Dept.
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding
departemen
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current
period:
Cost from preceding
department
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for
as Follow:

Unit

%
Com

50%

50%

Total
Cost

Eq.Uni
t

Quantit
y
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit
Cost

$1.532
1.692
57
114
$3.395
$12.000

6.000

$2,00

16.940 6.160
3.660 6.100
7.320 6.100
$39.920
$43.315

2,75
0,60
1,20

Eq.
Unit

Unit
Cost

$6,55
Total
Cost

Transfered to Ass.
Dept.:
From beginning
inv:
Cost to
complete:
Materials
Labor
Factory
overhead
Started and
completed
Total cost
transfered
WIP, ending
inventory
From beginning
inv
Materials
Labor
Factory
overhead
Tot. cost accounted
for

p
$3.39
5

800

20

160

800
800

75
75

600
600

$2,7
5
0,60
1,20

5.00
0

100

5.00
0

$6,5
5

440
360
720

$4.915
32.750
$37.66
5

1.00
0
1.00
0
1.00
0
1.00
0

100

$2,0
0
2,75

$2.00
0
2.750

50

1.00
0
1.00
0
500

0,60

300

50

500

1,20

600

100

5.650
$43.31
5

Jurnal untuk mencatat transfer cost dari departemen Mixing

ke departemen Canning:
WIP - Canning Dept.
37.665
WIP Mixing Dept.
37.665

LATIHAN
P 6-5. Hytest Chemical Corporation memproduksi bahan bakar dalam dua tahap. Bahan baku
diproses di Departemen Refining kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi average cost
flow. Berikut ini adalah data untuk bulan Maret 2004.

Units in beginning inventory

Units started in process in Refining Dept.
Units transferred from Refining to Blending
Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Refining (100% M, 75% L, and 50% FOH)
Blending (80% M, 40% L, and 40% FOH)

Refinin
g
800
7.200
7.000

Blendin
g
1.400
7.000
1.800
9.200

1.000
1.000

Costs data:
Refining
Blending
WIP, beg. Inv.
Cost from preceding dept.
$1.754
Materials
$728
620
Labor
30
68
FOH
60
160
Cost added to process during
period
Materials
7.272
4.380
Labor
1.520
3.100
FOH
2.940
5.600
Diminta:
(1) Buat Cost of Production Report.
(2) Jurnal untuk mencatat pemakaian cost bulan Maret
dan transfer dari Departemen Refining ke Departemen
Blending dan dari Departemen Blending ke Finished
Goods.

P 6-8. Twonka Beverage Company memproduksi minuman dalam dua tahap. Bahan baku
diproses di Departemen Mashing kemudian diproses di Departemen Blending. Di Departemen
Blending ada penambahan bahan-bahan lain. Perusahaan ini menggunakan asumsi FIFO cost
flow. Berikut ini adalah data untuk bulan September 2004.

Mashing
Units in beginning inventory
Mashing (90% M, 60% L, and 30% FOH)
Blending (50% M, 20% L, and 20% FOH)
Units started in process in Mashing Dept.
Units transferred from Mashing to
Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Mashing (60% M, 40% L, and 20% FOH)
Blending (100% M, 60% L, and 60%
FOH)
Costs data:

Mashi
ng

WIP, beg. Inv.

Cost from preceding

dept.

Materials
Labor
FOH
Cost added to
process during
period
Materials
Labor
FOH

Blendin
g
$1.770

$1.08
8
172
172

100
55
74

Mashi Blending
ng

6.006
1.470
3.020

1.405
2.004
2.672

Diminta:
(1) Buat Cost of Production Report.

Blendin
g

600
3.000
3.100

1.000
3.100
3.100
6.400

500
800

(2) Jurnal untuk mencatat pemakaian biaya dan transfer

dari Departemen Mashing ke Departemen Blending
dan dari Departemen Blending ke Finished Goods.