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Factory Overhead
•Other
Overhead
Factory Overhead
•Other
Overhead
Factory Overhead
•Other
Overhead
•Indirect
Material
Factory Overhead
•Other
Overhead
•Indirect
Material
Factory Overhead
•Other
Overhead
•Indirect
Material
Factory Overhead
•Other
Overhead
•Indirect
Material
•Indirect
Labor
I.K. Gunarta – Program Pasca Sarjana Manajemen Industri ITS 12
Process Cost Flows
Salaries and Work in Process
Department A
Wages Payable
•Direct
•Direct
Material
Labor
•Direct
•Indirect
Labor
Labor
•Overhead
Factory Overhead
•Other •Overhead
Overhead Applied to
•Indirect Work in
Material Process
•Indirect
Labor
I.K. Gunarta – Program Pasca Sarjana Manajemen Industri ITS 13
Process Cost Flows
Work in Process
Department B
Work in Process
Department B
•Transferred
from Dept. A
Work in Process
Department B
Salaries and •Transferred
from Dept. A
Wages Payable
Work in Process
Department B
Salaries and •Transferred
from Dept. A
Wages Payable
•Direct
•Direct Material
Labor •Direct
Labor
other product
costs in process
cost systems.
(high level of
automation)
Finished
Direct Labor Jobs
Goods
Manufacturing Cost of
Overhead Goods
Sold
I.K. Gunarta – Program Pasca Sarjana Manajemen Industri ITS 28
Differences Between Job-Order
and Process Costing
The work-in-process
account consists of
individual products in a
Direct Material
process cost system.
+ =
+ =
So, 10,000 units 70 percent complete
are equivalent to 7,000 complete units.
Cost per
Costs for the period
equivalent =
unit Equivalent units for the period
c Analysis of d Calculation
physical flow of equivalent
of units. units.
Production
Report
e Computation f Analysis of
of unit costs. total costs.
Physical
Units
Work in process, March 1 20,000
Units started during March 30,000
Total units to account for 50,000
Physical
Units
Work in process, March 1 20,000
Units started during March 30,000
Total units to account for 50,000
Units completed & transferred during March 40,000 100% 40,000 40,000
WIP, March 31 10,000 50% 10,000 5,000
p Total Costs
Total
Cost incured to finish the March 1 WIP 20,000 x 0.9 x $4.5 81,000