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BAB 6

Process Costing
By: Yulia Saftiana SE., MSi., Ak.
FE UNSRI
2005

ARUS PRODUK

Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

Picking

Encapsulating

Sequential
Processing
Bottling

Finished
Goods

Parallel Processing
(hard disk drives for personal computers)
Process 1

Process 2
Assembly

Process 3
Production
Productionand
and
assembly
assemblyof
of
write-head
write-headand
and
Production
of
disk
Production
of
diskdrive
drive
circuit
circuitboard
board

Process 4
Testing
Testingof
of
write-head
write-headand
and
disk
drive
disk
drive
Testing
Testingof
of
circuit
circuitboard
board

Finished
Goods

Flow
Flow of
of Manufacturing
Manufacturing Costs
Costs Through
Through the
the
Accounts
Accounts of
of aa Process-Costing
Process-Costing Firm
Firm (Healthblend)
(Healthblend)
Picking Department
Work in Process
Materials:
Herbs
Vitamins
Minerals
Picking labor
Applied OH

Encapsulating Dept.
Work in Process
Transferred-in
from Picking
Materials:
Capsules
Encapsulating
labor
Applied OH

Bottling Dept.
Work in Process
Transferred-in
from
Encapsulatin
g
Materials:
Bottles
Bottling
labor
Applied OH

Transaksi Biaya yang harus dicatat:


Sama dengan pencatatan pada
trasansaksi yang menggunakan job order
costing, kecuali :

Transaksi aliran arus produk dari


departemen hulu ke departemen
hilir

Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

Healthblend decides to produce


2,000 bottles of multivitamins.
The Picking Department costs are:
Direct materials
$1,700
Direct labor
50
Applied overhead
450

Work in Process (Encapsulating)

2 200 00

The receiving report and the invoice are


Work in Process (Picking)
used to record the receipt of the
merchandise and to control the payment.

The
The mixture
mixture isis transferred
transferred from
from
picking
picking to
to Encapsulating.
Encapsulating.

2 200 00

The Encapsulating Department


costs are:
Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

Direct materials
Direct labor
Applied overhead

Work in Process (Bottling)

$1,000
60
500
3 760 00

The receiving report and the invoice are


Work in Process (Encapsulating)
3
used to record the receipt of the
merchandise and to control the
payment.
$2,200
+ $1,000
+ $60 + $500

The
The cost
cost isis transferred
transferred from
from
Encapsulating
Encapsulating to
to Bottling.
Bottling.

760 00

The Bottling Department costs are:


Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements
Finished Goods

Direct materials
Direct labor
Applied overhead

$800
300
600

5 460 00

The receiving report and the invoice are


Work in Process (Bottling)
5
used to record the receipt of the
merchandise and to control the
payment.
$3,760
+ $800 +
$300 + $600

The
The cost
cost isis transferred
transferred to
to the
the
finished
finished goods
goods warehouse.
warehouse.

460 00

A
report
provides
AInproduction
production
report
provides
process
cost,
costs
are
Ininformation
process cost,about
coststhe
are
information
about the
summarized
by
department
summarized
by
department
physical
units
processed
in
aa
physical
units
processed
in
for
aa period
time
in
fordepartment
period of
ofand
timethe
in aa
departmentreport.
and the
production
production report.
manufacturing
manufacturing costs.
costs.

Equivalent
Equivalent Units
Units of
of Production
Production
Equivalent
Equivalent units
units of
of output
output are
are the
the
complete
complete units
units that
that could
could have
have been
been
produced
produced given
given the
the total
total amount
amount of
of
manufacturing
manufacturing effort
effort expended
expended for
for the
the
period
period under
under consideration.
consideration.

Equivalent
Equivalent Units
Units of
of Production
Production
Department A
Units in beginning work in process
Units completed
Units in ending work in process
(25% complete)
Total manufacturing cost

--1,000
600
$11,500

Equivalent
Equivalent Units
Units of
of Production
Production
Concept:

=
100 units completed

= 100 equivalent units

=
200 units, 50% completed

= 100 equivalent units

Continued
Continued

Equivalent
Equivalent Units
Units of
of Production
Production
Example:
1,000 units completed, 600 units, 25% complete

1000 units completed

= 1,000 equivalent units

600 units, EWIP, 25% completed

150 equivalent units

Total = 1,150 equivalent units

Laporan Biaya Produksi


Skedul Kuantitas
Biaya yang dibebankan ke
departemen
Pertanggungjawaban biaya
Perhitungan tambahan

PT X
Laporan Biaya produksi departemen A
periode bulan Januari 19XX

PT X
Laporan Biaya produksi departemen A
periode bulan Januari 19XX

PT X
Laporan Biaya produksi departemen A
periode bulan Januari 19XX

PT X
Laporan Biaya produksi departemen A
periode bulan Januari 19XX

PT X
Laporan Biaya produksi departemen A
periode bulan Januari 19XX

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