CHAPTER 6PROCESS 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 $13.608Departemen Assembly 7.296

WIP – Cutting Dept. 13.608WIP – Assembly Dept. 7.296 Materials 20.904

Ingat: pada job order costing hanya ada satu akun WIP

Penggunaan direct labor:Departemen Cutting $5.000Departemen Assembly 9.210

WIP – Cutting Dept. 5.000WIP – Assembly Dept. 9.210 Labor 14.210

Factory overhead costs:FOH Control 20.900 Accounts Payable 7.400 Accumulated Depr. – Machinery 5.700 Prepaid Insurance 500 Materials 1.700 Payroll 5.600

Applied FOH (jam mesin x tariff)Departemen Cutting 1.040 jam x $7.60 = $7.904Departemen Assembly 920 jam x $12 = 11.052

WIP – Cutting Dept. 7.904WIP – Assembly Dept. 11.052 Applied FOH 18.956

Cost of Production Report COPR dibuat untuk tiap departemen. Asumsi: Average cost flow atau FIFO cost flowIlustrasi: Data bulan Januari:

Cutting AssemblyUnits in WIP, beg. inv. 100 180Units started in Cutting Dept. 600Units transferred to Assembly Dept. 500Units received from Cutting Dept. 500Units transferred to Finished Goods inv. 580Units in WIP, end. Inv. 200 100Tingkat penyelesaian WIP ending inventory

Cutting AssemblyMaterials 60% 100%Labor 20% 70%FOH 40% 70%

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:

Cutting AssemblyWIP, beg. Inv. Cost from preceding dept. - $8.320 Materials $1.892 830 Labor 400 475 FOH 796 518Cost added to process during period Materials 13.608 7.296 Labor 5.000 9.210 FOH 7.904 11.052

I. Process Costing with a Average Cost Flow AssumptionA. Departemen CuttingLangkah 1: Menghitung equivalent unit1 equivalent unit = 1 unit selesai 100%

Materials Labor FOHUnits in ending inv. 200 200 200Tingkat penyelesaian WIP end. inv 60% X 20% 40%Equivalent units ending inv. 120 40 80Equivalent units transferred out 500 + 500 500Total Equivalent units 620 540 580

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 TOTALCost in beg. Inv. $ 1.892 $ 400 $ 796 $3.088Cost added during period 13.608 5.000 7.904 26.512Total cost to be accounted for $15.500 $5.400 $8.700 $29.600Divided by total equivalent units 620 540 580Cost per equivalent unit $25 $10 $15 $50

Langkah 3: Membuat Cost of Production ReportPT …

Cutting DepartementCost of Production Report

For January, 2004Quantity Schedule Material Labor FOH QuantityBeginning Inventory 100Started in process 600

700Transferred to Ass. Dept. 500Ending Inventory 60% 20% 40% 200

700

Cost charged to Departement Total CostEq.Unit Unit Cost

Beginning inventory: Materials $1.892 Labor 400 Factory overhead 796 Total cost in beginning inv. $3.088Cost added during the current period: Materials $13.608 620 $25 Labor 5.000 540 10 Factory overhead 7.904 580 15 Total cost added $26.512Total cost to account for $29.600 $50

Units%

CompEq. Unit

Unit Cost

Total Cost

Transfer to Ass. Dept. 500 100 500 $50 $25.000WIP, ending inventory

Materials 200 60 120 $25 $3.000 Labor 200 20 40 10 400 Factory overhead 200 40 80 15 1.200 4.600 Total cost accounted for $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 AssemblyLangkah 1: Menghitung equivalent unit

From Pre Dept. M L FOH

Units in ending inv. 100 100 100 100Tingkat penyelesaian end. inv 100% 100% 70% 70%Equivalent units ending inv. 100 100 70 70Equivalent units transferred out 580 580 580 580Total Equivalent units 680 680 650 650

Langkah 2: Menghitung average cost per equivalent unit.From Pre

Dept. Material Labor FOH TOTALCost in beg. Inv. $ 8.320 $ 830 $ 475 $ 518 $10.143Cost aded during period 25.000 7.296 9.210 11.058 52.558Total cost to be acc. for $33.320 $8.126 $9.685 $11.570 $62.701Divided by total eq. unit 680 6 80 650 650 Cost per equivalent unit $49,00 $11.95 $14,90 $17,80 $93,65

Langkah 3: Membuat Cost of Production ReportPT …

Assembly DepartementCost of Production Report

For January, 2004Quantity Schedule Material Labor FOH QuantityBeginning Inventory 180Started in process 500

680Transferred to FG 580Ending Inventory 100% 70% 70% 100

680Cost charged to Departement Total Cost Eq.Unit Unit CostBeginning inventory: Cost from preceding department $8.320 Materials 830 Labor 475 Factory overhead 518 Total cost in beginning inv. $3.088Cost added during the current period: Cost from preceding department $25.000 680 $49,00

Materials 7.296 680 11,95 Labor 9.210 650 14,90 Factory overhead 11.025 650 17,80 Total cost added $52.558Total cost charged to department $62.701 $93,65

Units%

CompEq. Unit

Unit Cost

Total Cost

Transfer to FG 580 100 580 $93,65 $54.317WIP, ending inv. Cost from pre Dep 100 100 100 $49,00

$4.900 Materials 100 100 100 11,95 1.195 Labor 100 70 70 14,90 1.043 Factory overhead 100 70 70 17,80 1.246 8.384 Tot. cost acc. For $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 800Units received from Pigment Dept. 2.000Units of latex added in Mixing Departement 4.000Units transferred to Canning Departement 5.800Units in Work in Process, ending inventory 1.000

Tingkat penyelesaian WIP end. Inv.Materials 100%Conversion cost 50%

Costs data:WIP, beg. Inv. Cost from preceding dept. $1.532 Materials 1.692 Labor 57 FOH 114Cost added to process during period Cost from preceding dept. 12.000 Materials 16.940 Labor 3.660 FOH 7.320

Departemen MixingLangkah 1: Menghitung equivalent unit

From Pre Dept. M L FOH

Units in ending inv. 1.000 1.000 1.000 1.000Tingkat penyelesaian end. inv 100% 100% 50% 50%Equivalent units ending inv. 1.000 1.000 500 500Equivalent units transferred out 5.800 5.800 5.800 5.800Total Equivalent units 6.800 6.800 6.300 6.300

Langkah 2: Menghitung average cost per equivalent unit.From Pre Dept. Material Labor FOH TOTAL

Cost in beg. Inv. $1.532 1.692 $57 $114 $3.395Cost added during period 12.000 16.940 3.660 7.320 39.920Total cost to be acc. for $13.532 $18.632 $3.717 $7.434 $43.315Divided by total eq. units 6.800 6.800 6.300 6.300Cost per equivalent unit $1,99 $2,74 $0,59 $1,18 $6,50

Langkah 3: Membuat Cost of Production ReportTiger Paint CompanyMixing Departement

Cost of Production ReportFor April, 2004

Quantity Schedule M L FOH QBeginning Inventory 800Received from Pigment Dept. 2.000Added to process in Mixing Dept 4.000

6.800Transferred to Canning Dept. 5.800Ending Inventory 100% 50% 50% 1.000

6.800

Cost charged to Departement Total CostEq.Unit

Unit Cost

Beginning inventory: Cost from preceding departement $1.532 Materials 1.692 Labor 57 Factory overhead 114 Total cost in beginning inv. $3.395Cost added during the current period: Cost from preceding departement $12.000 6.800 $1,99 Materials 16.940 6.800 2,74 Labor 3.660 6.300 0,59 Factory overhead 7.320 6.300 1,18 Total cost added $39.920Total cost charged to departement $43.315 $6,50

Cost Accounted for as Follows Units

% Comp

Eq. Unit Unit Cost

Total Cost

Transfer to Canning Dept. 5.800 100 5.800 $6,50 $37.700WIP, ending inv. Cost from pre Dep 1.000 100 1.000 $1,99 $1.990 Materials 1.000 100 1.000 2,74 2.740 Labor 1.000 50 500 0,59 295 Factory overhead 1.000 50 500 1,18 590 5.615 Total cost accounted for $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 AssemblyUnits in WIP, beg. inv. 100 180Units started in Cutting Dept. 600Units transferred to Assembly Dept. 500Units received from Cutting Dept. 500Units transferred to Finished Goods inv. 580Units in WIP, end. Inv. 200 100Tingkat penyelesaian WIP ending inventory

Cutting AssemblyMaterials 60% 100%Labor 20% 70%FOH 40% 70%

Tingkat penyelesaian WIP beginning inventoryCutting Assembly

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

Costs data: Cutting AssemblyWIP, beg. Inv. Cost from preceding dept. - $8.320 Materials $1.892 830 Labor 400 475 FOH 796 518

Cost added to process during period Materials 13.608 7.296 Labor 5.000 9.210 FOH 7.904 11.052A. Departemen CuttingLangkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan

pada periode sekarangCara 1

M L FOH% completed WIP beg. inv 80% 40% 60%% to complete WIP beg. inv 20% 60% 40%Units in beginning inv. 100 100 100Eq. units to complete beg inv 20 60 40Eq. units started & completed*) 400 400 400Units in ending inv. 200 200 200% completed WIP end. inv 60% 20% 40%Equivalent units ending inv. 120 40 80Total Equivalent units 540 500 520

*)Unit transferred to next department 500 unit Units in beginning inventori 100 unit Units started and completed during period 400 unit

Cara 2 M L FOHUnits in ending inv. 200 200 200

% penyelesaian WIP end. inv 60% 20% 40%Equivalent units ending inv. 120 40 80Eq. units transferred out 500 500 500Total Equivalent units 620 540 580Units in beginning inv. 100 100 100% penyelesaian WIP beg. inv

80% 40% 60%

Less: Eq. Unit beg. Inv. 80 40 60Total Equivalent units 540 500 520

Langkah 2: Menghitung cost per unit (hanya untuk cost added) per equivalent unit.

Cost per unit = cost added / equvalent unitMaterials Labor FOH TOTAL

Cost added during period 13.608 5.000 7.904Divided by total equivalent units 540 500 520Cost per equivalent unit $25,20 $10,00 $15,20 $50,40

Langkah 3:Membuat Cost of Production Report

PT Aba - Cutting DepartmentCost of Production Report

For January, 2004Quantity Schedule Material Labor FOH QuantityBeginning Inventory 80% 40% 60% 100Started in process 600

700Transferred to Ass. Dept. 500Ending Inventory 60% 20% 40% 200

700Cost charged to Department Total Cost Eq.Unit Unit CostBeginning inventory: Materials $1.892 Labor 400

Factory overhead 796 Total cost in beginning inv. $3.088Cost added during the current period: Materials $13.608 540 $25,20 Labor 5.000 500 10,00 Factory overhead 7.904 520 15,20 Total cost added $26.512Total cost to account for $29.600 $50,40

Cost Accounted for as Follow: Units

% Comp

Eq. Unit

Unit Cost

Total Cost

Transferred to Ass. Dept.:

From beginning inv: $3.088 Cost to complete: Materials 100 20 20 $25,20 504 Labor 100 60 60 10,00 600 Factory overhead 100 40 40 15,20 608 $4.800

Started and completed 400 50,40 20.160 Total cost transferred $24.960WIP, ending inventory Materials 200 60 120 $25,20 $3.024 Labor 200 20 40 10,00 400 Factory overhead 200 40 80 15,20 1.216 4.640 Tot. cost accounted for $29.600

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

From Prec. Dept

M L FOH

% penyelesaian WIP beg. inv 40% 20% 20%% to complete WIP beg. inv 60% 80% 80%Units in beginning inv. 180 180 180Eq. units to complete beg inv 0 108 144 144Units in ending inv. 100 100 100% penyelesaian WIP end. inv 100% 70% 70%Equivalent units ending inv. 100 100 70 70Eq. units started and completed * 400 400 400 400Total Equivalent units 500 608 614 614*Jumlah yang ditransfer ke departemen selanjutnya/FG 580 unitJumlah beginning inventori 180 unitJumlah yang dimulai dan selesai pada periode sekarang 400 unit

Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.

Average cost (Biaya rata-rata) = cost added / equivalent unit

From pre Dept M Labor FOH TOTAL

Cost added $24.960 $7.296 $9.210 $11.052Divided by total eq. unit 500 608 614 614Cost per equivalent unit $49,92 $12,0 $15,0 $18,0 $94,92

Langkah 3: Membuat Cost of Production Report.PT Aba

Assembly DepartmentCost of Production Report

For January, 2004Quantity Schedule Material Labor FOH QuantityBeginning Inventory 40% 20% 20% 180Started in process 500

680Transferred to Ass. Dept. 580Ending Inventory 100% 70% 70% 100

680

Cost charged to Department Total CostEq.

Unit Unit CostBeginning inventory: Cost from preceding department $8.320 Materials 830 Labor 475 Factory overhead 518 Total cost in beginning inv. $10.143Cost added during the current period: Cost from preceding department $24.960 500 $49,92 Materials 7.296 608 12,00 Labor 9.210 614 15,00 Factory overhead 11.052 614 18,00 Total cost added $52.518Total cost charged to department $62.661 $94,92

Cost Accounted for as Follow: Units

% Comp

Eq. Unit

Unit Cost

Total Cost

Transferred to Ass. Dept.: From beginning inv: $10.143 Cost to complete: Materials 180 20 108 12,00 1.296 Labor 180 60 144 15,00 2.160 Factory overhead 180 40 144 18,00 2.592 $16.191 Started and completed 400 94,92 37.968 Total cost transferred $54.159WIP, ending inventory From preceding dept. 100 100 100 $49,92 $4.992 Materials 100 100 100 12,00 1.200 Labor 100 70 70 15,00 1.050 Factory overhead 100 70 70 18,00 1.260 8.502Tot. cost accounted for $62.661

Jurnal untuk mencatat transfer cost dari department Assembly ke Finished Goods:Finished Goods 54.159 WIP – Assembly Dept. 54.159

C. Increase in Quantity of Production When Materials Are AddedContoh 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 800Units received from Pigment Dept. 2.000Units of latex added in Mixing Department 4.000Units transferred to Canning Department 5.800Units in Work in Process, ending inventory 1.000

Tingkat penyelesaian WIP beginning inventory

Tingkat penyelesaian WIP ending inv.

Materials 80% Materials 100%Labor 25% Labor 50%FOH 25% FOH 50%

Costs data:

WIP, beg. Inv. Cost from preceding dept. $1.532 Materials 1.692 Labor 57 FOH 114Cost added to process during period Cost from preceding dept. 12.000 Materials 16.940 Labor 3.660 FOH 7.320

Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada periode sekarang

Cara 1 From Pre. Dept

M L FOH

% penyel. beg. inv 80% 25% 25%% to comp. beg. inv 20% 75% 75%Units in beg. inv. 800 800 800Eq.unit to comp. Beg. Inv.

0 160 600 600

Units in ending inv. 1.000 1.000 1.000% penyel. end. Inv 100% 50% 50%Eq. units end. inv. 1.000 1.000 500 500Eq. unit started and completd *

5.000 5.000 5.000 5.000

Total Equivalent units 6.000 6.160 6.100 6.100* (5.800 – 800)

Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.

Average Cost:

From beg Dept

M Labor FOH TOTAL

Cost added $12.000 $16.940 $3.660 $7.320Divided by total eq. unit

6.000 6.160 6.100 6.100

Cost per equivalent unit

$2,00 $2,75 $0,60 $1,20 $6.55

Langkah 3: Membuat Cost of Production Report.Tiger Paint CompanyMixing Departement

Cost of Production ReportFor January, 2004

Quantity Schedule Material Labor FOH QuantityBeginning Inventory 80% 25% 25% 800Received from Pigmen Dept 2.000Started in process 4.000

6.800Transferred to Canning Dept. 5.800Ending Inventory 100% 50% 50% 1.000

6.800Cost charged to Departement Total Cost Eq.Unit Unit CostBeginning inventory: Cost from preceding departemen $1.532 Materials 1.692 Labor 57 Factory overhead 114 Total cost in beginning inv. $3.395Cost added during the current period: Cost from preceding department $12.000 6.000 $2,00 Materials 16.940 6.160 2,75 Labor 3.660 6.100 0,60 Factory overhead 7.320 6.100 1,20 Total cost added $39.920Total cost charged to department $43.315 $6,55

Cost Accounted for as Follow: Units

% Comp

Eq. Unit

Unit Cost

Total Cost

Transfered to Ass. Dept.: From beginning inv: $3.395 Cost to complete: Materials 800 20 160 $2,75 440

Labor 800 75 600 0,60 360 Factory overhead 800 75 600 1,20 720 $4.915 Started and completed 5.000 100 5.000 $6,55 32.750 Total cost transfered $37.665WIP, ending inventory From beginning inv 1.000 100 1.000 $2,00 $2.000 Materials 1.000 100 1.000 2,75 2.750 Labor 1.000 50 500 0,60 300 Factory overhead 1.000 50 500 1,20 600 5.650Tot. cost accounted for $43.315

Jurnal untuk mencatat transfer cost dari departemen Mixing ke departemen Canning:WIP - Canning Dept. 37.665 WIP – Mixing Dept. 37.665

LATIHANP 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.

Refining BlendingUnits in beginning inventory 800 1.400Units started in process in Refining Dept. 7.200Units transferred from Refining to Blending Dept. 7.000 7.000Units added to process in Blending Dept. 1.800Units transferred to Finished Goods inv. 9.200Units in ending inventory Refining (100% M, 75% L, and 50% FOH) 1.000 Blending (80% M, 40% L, and 40% FOH) 1.000

Costs data: Refining BlendingWIP, beg. Inv. Cost from preceding dept. $1.754 Materials $728 620 Labor 30 68 FOH 60 160Cost added to process during period Materials 7.272 4.380 Labor 1.520 3.100 FOH 2.940 5.600Diminta:

(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 BlendingUnits in beginning inventory Mashing (90% M, 60% L, and 30% FOH) 600 Blending (50% M, 20% L, and 20% FOH) 1.000Units started in process in Mashing Dept. 3.000Units transferred from Mashing to Blending Dept. 3.100 3.100Units added to process in Blending Dept. 3.100Units transferred to Finished Goods inv. 6.400Units in ending inventory Mashing (60% M, 40% L, and 20% FOH) 500 Blending (100% M, 60% L, and 60% FOH) 800

Costs data: Mashing BlendingWIP, beg. Inv.Cost from preceding dept. $1.770 Materials $1.088 100 Labor 172 55 FOH 172 74

Cost added to process during period

Mashing Blending

Materials 6.006 1.405 Labor 1.470 2.004 FOH 3.020 2.672

Diminta:(1) Buat Cost of Production Report.(2) Jurnal untuk mencatat pemakaian biaya dan transfer dari

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