Perhitungan Biaya Berdasarkan Proses (Process Costing)

(1)

PERHITUNGAN BIAYA BERDASARKAN

PROSES (PROCESS COSTING)

4/21/2012 4/21/2012 Cut Afrianandra SE Ak

Cut Afrianandra SE Ak M.Bus(acc) M.Bus(acc)

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LEARNING OBJECTIVES

1.

1. Memberikan contoh-contoh dari bisnis yangMemberikan contoh-contoh dari bisnis yang

menggunaan perhitungan biaya berdasarkan proses menggunaan perhitungan biaya berdasarkan proses 2.

2. Menjelaskan tiga pola umum dari aliran produksiMenjelaskan tiga pola umum dari aliran produksi 3.

3. Menentukan apakah sistem perhitungan biayaMenentukan apakah sistem perhitungan biaya berdasarkan proses dapat digunakan,

berdasarkan proses dapat digunakan, berdasarkanberdasarkan pemeriksaan terhadap lingkungan manufaktur

pemeriksaan terhadap lingkungan manufaktur 4.

4. Menghitung produksi ekuivalen dan biayaMenghitung produksi ekuivalen dan biaya departemental per unit

departemental per unit 5.

5. Membuat laporan biaya produksi departementalMembuat laporan biaya produksi departemental berdasarkan perhitungan b

berdasarkan perhitungan biaya rata-rata tertimbangiaya rata-rata tertimbang 6.

6. Membuat ayat jurnal umum untuk mencatat Membuat ayat jurnal umum untuk mencatat biayabiaya produksi dalam sistem perhitungan biaya

produksi dalam sistem perhitungan biaya berdasarkanberdasarkan proses

proses

(3)

LEARNING OBJECTIVES

1.

1. Memberikan contoh-contoh dari bisnis yangMemberikan contoh-contoh dari bisnis yang

menggunaan perhitungan biaya berdasarkan proses menggunaan perhitungan biaya berdasarkan proses 2.

2. Menjelaskan tiga pola umum dari aliran produksiMenjelaskan tiga pola umum dari aliran produksi 3.

3. Menentukan apakah sistem perhitungan biayaMenentukan apakah sistem perhitungan biaya berdasarkan proses dapat digunakan,

berdasarkan proses dapat digunakan, berdasarkanberdasarkan pemeriksaan terhadap lingkungan manufaktur

pemeriksaan terhadap lingkungan manufaktur 4.

4. Menghitung produksi ekuivalen dan biayaMenghitung produksi ekuivalen dan biaya departemental per unit

departemental per unit 5.

5. Membuat laporan biaya produksi departementalMembuat laporan biaya produksi departemental berdasarkan perhitungan b

berdasarkan perhitungan biaya rata-rata tertimbangiaya rata-rata tertimbang 6.

6. Membuat ayat jurnal umum untuk mencatat Membuat ayat jurnal umum untuk mencatat biayabiaya produksi dalam sistem perhitungan biaya

produksi dalam sistem perhitungan biaya berdasarkanberdasarkan proses

proses

(4)

Persamaan Perhitungan Biaya berdasarkan pesanan

(Job Order costing) dan Perhitungan biaya

berdasarkan proses (Process Costing)

•• Kedua sistem membebankan biaya bahan baku,

Kedua sistem membebankan biaya bahan baku,

tenaga kerja langsung dan overhead pada

tenaga kerja langsung dan overhead pada produk

produk

dan keduanya menyediakan mekanisme untuk

menghitung biaya produk perunit

•• Kedua sistem menggunakan akun manufaktur

Kedua sistem menggunakan akun manufaktur

yang sama, yaitu biaya overhead pabrik, bahan

mentah, barang dalam proses dan barang jadi.

•• Aliran biaya pada akun-akun manufaktur pada

Aliran biaya pada akun-akun manufaktur pada

dasarnya sama pada kedua sistem

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Perbedaan Job-Order dan Process Costing

• Process costing digunakan ketika semua unit dari produk yang dihasilkan dalam suatu pusat biaya adalah serupa (homogen). Job order costing digunakan pada saat produk yang dihasilkan beragam dalam satu periode.

• Pengakumulasiaan biaya pada process costing berdasarkan departemen, sedangkan pengakumulasian biaya job order berdasarkan pesanan

• Sistem Process costing menggunakan laporan produksi per departemen untuk mengakumulasi biaya. Sistem Job-order costing menggunakan kartu biaya pesanan (job cost sheets ) untuk mengakumulasi biaya

• Process costing menghitung unit cost per departemen, sedangkan menghitung unit cost per pekerjaan

4/21/2012 Cut Afrianandra SE Ak

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Perbandingan Job-Order

and Process Costing

Barang Jadi Harga Pokok Penjualan Barang dalam Proses Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik 4/21/2012 Cut Afrianandra SE Ak

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Perbandingan Job-Order

and Process Costing

Barang Jadi Harga Pokok Penjualan Pekerjaan (job) Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik

Biaya ditelusuri dan ditambah pada masing-masing

pekerjaan pada sistem job order

(8)

Perbandingan Job-Order

dan Process Costing

Barang Jadi Harga Pokok Penjualan Proses (departemen) Bahan Baku Langsung Tenaga Kerja Langsung Overhead Pabrik

Biaya ditelusuri dan ditambah pada masing

masing departemen pada sistem process

costing 4/21/2012

Cut Afrianandra SE Ak M.Bus(acc)

(9)

Summary

• Dalam sistem perhitungan biaya berdasarkan

proses, bahan baku,tenaga kerja dan overhead

pabrik dibebankan ke pusat biaya

• Biaya yang dibebankan ke setiap unit ditentukan

dengan membagi total biaya yang dibebankan ke

pusat biaya tersebut (departemen) dengan total unit

yang diproduksi

• Jika

praktis

dilakukan,

perhitungan

biaya

berdasarkan proses lebih disukai dikarenakan

pencatatan yang lebih sedikit sehingga murah untuk

dioperasikan

(10)

Perusahaan yang menggunakan Process

Costing

• Industri-industri yang memproduksi komoditas

seperti kertas, kayu, pipa, plastik, minyak,

tekstil, kawat, bata, semen, tepun gdan gula

• Perusahaan-perusahaan yang memproduksi

suku cadang sederhana atau

komponen-komponen listrik sederhana (paku, mur dan

baut, bola lampu)

• Industri perakitan (otomotif, mesin, radio,

komputer dan peralatan rumah tangga

• Perusahaan gas, air, listrik

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Aliran Produksi Secara Fisik

1. Aliran produk berurutan (Sequential Product flow)

Setiap produk diproses dalam urutan langkah-langkah yang sama

2. Aliran produk Paralel (Parallel Product Flow)

Bagian tertentu dari pekerjaan dilakukan secara simultan dan kemudian disatukan dalam satu atau lebih proses final untuk diselesaikan dan di transfer ke barang jadi

3. Aliran Produk Selektif (Selective Product Flow)

Produk berpindah ke departemen-departemen yang

berbeda dalam suatu pabrik, tergantung pada produk final yang dihasilkan

SEE PAGE 176-178

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(13)

Diasumsikan ada 2

departemen proses, yaitu

deparyemen A dan B. Kita

akan menggunakan

T- Account dan journal

entries.

(14)

Raw Materials

Process Cost Flows

(in T-account form)

Work in Process Department B Work in Process Department A •Direct Materials •Direct Materials •Direct Materials 4/21/2012 Cut Afrianandra SE Ak

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Process Cost Flows

(in journal entry form)

GENERAL JOURNAL Page 4

Date Description

Post.

Ref. Debit Credit Work in Process - Department A XXXXX

Work in Process - Department B XXXXX

Raw Materials XXXXX

To record the use of direct material.

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Process Cost Flows

(in T-account form)

Work in Process Department B Work in Process Department A Wages Payable •Direct Materials •Direct Materials •Direct Labor •Direct Labor •Direct Labor 4/21/2012 Cut Afrianandra SE Ak

(17)

Process Costing

Date Description

Post.

Ref. Debit Credit Work in Process - Department A XXXXX

Salaries and Wages Payable XXXXX

To record direct labor costs.

(18)

Process Cost Flows

(in T-account form)

Work in Process Department B Work in Process Department A Manufacturing Overhead •Overhead Applied to Work in Process • Applied Overhead • Applied Overhead •Direct Labor •Direct Materials •Direct Labor •Direct Materials • Actual Overhea d 4/21/2012 Cut Afrianandra SE Ak

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Process Costing

(In journal entry form) (In journal entry form)

GENERAL JOURNAL

GENERAL JOURNAL PagPage e 44

D

Daatte e DDeessccrriippttiioonn

Post. Post.

R

Reeff.. DDeebbiitt CCrreeddiitt W Woorrk k iin n PPrroocceesss s - - DDeeppaarrttmmeennt t AA XXXXXXXXXX W Woorrk k iin n PPrroocceesss s - - DDeeppaarrttmmeennt t BB XXXXXXXXXX M Maannuuffaaccttuurriinng g OOvveerrhheeaadd XXXXXXXXXX

To apply overhead to departments. To apply overhead to departments.

(20)

Process Cost Flows

(in T-account form)

Work in Pro

Work in Processcess Department Department BB

Work in Pr

Work in Processocess Department Department A A • •DirectDirect Materials Materials ••DirectDirect Labor Labor • • Applied Applied Overhead Overhead • •DirectDirect Materials Materials ••DirectDirect Labor Labor • • Applied Applied Overhead Overhead Transferred Transferred to Dept. B to Dept. B • •TransferreTransferre d d from Dept. from Dept. A A 4/21/2012 4/21/2012 Cut Afrianandra SE Ak

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Process Costing

(in journal entry form) (in journal entry form)

GENERAL JOURNAL

GENERAL JOURNAL PagPage e 44

D

Daatte e DDeessccrriippttiioonn

Post. Post.

R

Reeff.. DDeebbiitt CCrreeddiitt W

Woorrk k iin n PPrroocceesss s - - DDeeppaarrttmmeennt t BB XXXXXXXXXX

W

Woorrk k iin n PPrroocceesss s - - DDeeppaarrttmmeennt t AA XXXXXXXXXX

To record the transfer of goods from To record the transfer of goods from Department A to Department B.

Department A to Department B.

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Finished Goods

Process Cost Flows

(in T-account form)

Work in Process Department B •Cost of Goods Manufacture d •Direct Materials •Direct Labor • Applied Overhead •Transferre d from Dept. A •Cost of Goods Manufactured 4/21/2012 Cut Afrianandra SE Ak

(23)

Process Costing

Date Description

Post.

Ref. Debit Credit

Finished Goods XXXXX

To record the completion of goods and their transfer from Department B to finished goods inventory.

(24)

Finished Goods

Cost of Goods Sold

Process Cost Flows

(in journal entry form)

Work in Process Department B •Cost of Goods Manufacture d •Direct Materials •Direct Labor • Applied Overhead •Transferre d from Dept.

A •Cost of

Goods Sold •Cost of Goods Sold •Cost of Goods Manufactured 4/21/2012 Cut Afrianandra SE Ak

(25)

Process Costing

Date Description

Post.

Ref. Debit Credit Accounts Receivable XXXXX

Sales XXXXX

To record sales on account.

Cost of Goods Sold XXXXX

Finished Goods XXXXX

To record cost of goods sold.

(26)

Unit Produksi Equivalent

Merupakan jumlah dari suatu sumber daya (seperti

bahan baku, tenaga kerja atau overhead) yang

diperlukan untuk menyelesaikan suatu unit produk

Perhitungan unit ekuivalen diperlukan karena sebuah

departemen biasanya mempunyai unit yang selesai

sebagian pada persediaan barang awal dan akhir.

(27)

Unit Equivalent

_–

Dasar Pemikiran

Apabila ada 2 produk yang selesai

50%, equivalent dengan satu produk

yang selesai 100%

Jadi, apabila ada 10,000 unit dengan

tingkat penyelesaian 70% , equivalent

dengan 7,000 unit selesai

+

=

1

(28)

(29)

Untuk periode berjalan, PT. Diffa mulai

memproduksi 15,000 unit dan unit yang

selesai adalah 10,000 unit, dimana 5,000

unit memilik tingkat penyelesaian sebesar 30

persen. Berapakah unit produksi PT. Diffa

untuk periode tersebut?

a. 10,000

b. 11,500

c. 13,500

d. 15,000

Quick Check



Cut Afrianandra SE Ak 4/21/2012 M.Bus(acc)

(30)

Untuk periode berjalan, PT. Diffa mulai

memproduksi 15,000 unit dan unit yang

selesai adalah 10,000 unit, dimana 5,000

unit memilik tingkat penyelesaian sebesar 30

persen. Berapakah unit produksi PT. Diffa

untuk periode tersebut?

a. 10,000

b. 11,500

c. 13,500

d. 15,000

Quick Check



Cut Afrianandra SE Ak 4/21/2012 M.Bus(acc)

10,000 units + (5,000 units × 0.30)

(31)

Calculating Equivalent Units

Equivalent units can be calculated two

ways:



The First-In, First-Out Method –

FIFO

is covered in the appendix to this chapter.



The Weighted-Average Method –

This

method will be covered in the main portion of the

chapter.

(32)

Equivalent Units of Production

Weighted-Average Method Cost per equivalen t unit =

Costs for the period

Equivalent units of production for the period

The weighted-average method . . .

•Makes no distinction between work done in prior or current periods. •Blends together units and costs from prior and current periods.f

(33)

Process Costing and Direct Labor

Direct labor costs may be small in comparison to other product costs in process cost systems. Direct Materials

Type of Product Cost

D

o

l

a

r

A

m

o

u

n

t

Direct Labor Conversion

(34)

Process Costing and Direct Labor

Type of Product Cost

D

o

l

a

r

A

m

o

u

n

t

Conversion

Direct labor and manufacturing overhead may be

combined into one product cost called conversion.

Direct

Materials Direct labor costs_{may be small}

in comparison to other product costs in process

(35)

Weighted-Average Example

Smith Company reported the following activity

in Department A for the month of June:

Percent Completed Units Ma te ria ls Conve rsion Work in process, June 1 300 40% 20% Units started into production in June 6,000

Units completed and transferred out 5,400 of Department A during June

(36)

The first step in calculating the equivalent units is to

identify the units completed and transferred out of

Department A in June (5,400 units)

Weighted-Average Example

Materials Conversion Units completed and transferred

(37)

The second step is to identify the equivalent units of

production in ending work in process with respect to

materials

for the month (540 units) and add this to the

5,400 units from step one.

Weighted-Average Example

out of Department A in June 5,400 5,400 Work in process, June 30:

900 units × 60% 540

Equivalent units of Production in

(38)

Weighted-Average Example

900 units × 60% 540

900 units × 30% 270

Department A during June 5,940 5,670

The third step is to identify the equivalent units of

production in ending work in process with respect to

conversion

for the month (270 units) and add this to

the 5,400 units from step one.

(39)

900 units × 60% 540

900 units × 30% 270

Equivalent units of production always equals: Units completed and transferred

+ Equivalent units remaining in work in process

(40)

Beginning Work in Process 300 Units 40% Complete Ending Work in Process 900 Units 60% Complete 6,000 Units Started 5,400 Units Completed 5,100 Units Started and Completed

Weighted-Average Example

_Materials

5,400 Units

Completed540 Equivalent Units 900 × 60% 5,940 Equivalent units

(41)

6,000 Units Started 5,400 Units Completed 5,100 Units Started and Completed 270 Equivalent Units 900 × 30% 5,670 Equivalent units of production Beginning Work in Process 300 Units 20% Complete Ending Work in Process 900 Units 30% Complete

(42)

Production Report

_–

Weighted-Average

 A computation of cost per equivalent

unit.

Section 1

Section 2

Section 3 Production Report

 A quantity schedule showing the flow of

units and the computation of equivalent units.

(43)

Production Report

Cost Reconciliation section shows the

reconciliation of all cost flows into and out of the department during the period.

Section 1

Section 2

Section 3

(44)

Assume that Double Diamond Skis uses the

weighted-average method of process costing to

determine unit costs in it Shaping and Milling

Department.

(45)

Work in process, May 1: 200 units

Materials: 55% complete $ 9,600

Conversion: 30% complete 5,575

Production started during May 5,000 units Production completed during May

4,800 units

Costs added to production in May

Materials cost $ 368,600

Conversion cost 350,900

Work in process, May 31 400 units Materials: 40% complete

Conversion: 25% complete

(46)

Step1: Prepare Quantity Schedule with Equivalent Units.

Production Report Example

Units to be accounted for:

Work in process, May 1 200 Started into production 5,000 Total units 5,200

Equivalent units

Materials Conversion Units accounted for as follows:

Completed and transferred 4,800 4,800 4,800 Work in process, May 31 400

(47)

Production Report Example

Equivalent units

Materials 40% complete 160 5,200 4,960

(48)

Production Report Example

Cost per equivalent unit $ 76.25 $ 72.75 Total cost per equivalent unit = $76.25 + $72.75 = $149.00

Production Report Example

$356,475 ÷ 4,900 units = $72.75

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Step 3: Prepare a Cost Reconciliation

Production Report Example

Total Equivalent Units Cost Materials Conversion Cost accounted for as follows:

Transferred out during May 4,800 4,800 Work in process, May 31:

Materials 160

Conversion 100 Total work in process, May 31

(54)

Tra nsfe rre d out during Ma y $ 715,200 4,800 4,800 Work in process, May 31:

Materials 160

Conversion 100 Total work in process, May 31

Total cost accounted for

4,800 units @ $149.00

(55)

Tra nsfe rre d out during Ma y $ 715,200 4,800 4,800 Work in process, May 31:

Materials 12,200 160

Conversion 7,275 100 Total work in process, May 31 19,475

Total cost accounted for $734,675

Production Report Example

160 units @ $76.25

Step 3: Prepare a Cost Reconciliation

All costs accounted

for

(56)

Operation Costing

Operation costing is a hybrid of job-order and process costing because it

possesses attributes of both approaches.

Conversion costs assigned to batches as in process costing. Material Costs charged

to batches as in job-order costing. Job-order Costing Process Costing Operation Costing

(57)

FIFO Method

(58)

FIFO vs. Weighted-Average Method

The FIFO method (generally considered more accurate that the weighted-average method) differs from the weighted-average method in

two ways:

1. The computation of equivalent units.

2. The way in which the costs of beginning

inventory are treated in the cost

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Equivalent Units

300 units × 40% 120

300 units × 20% 60

Step 3: Subtract the equivalent units in beginning work in process inventory (120 units for materials and 60 units for conversion) from the sum of the units completed and transferred out and the equivalent

(63)

Beginning Work in Process 300 Units 40% Complete Ending Work in Process 900 Units 60% Complete 6,000 Units Started 5,400 Units Started and Completed

Equivalent Units

_Materials

_–

FIFO Method

Material Units completed and transferred out 5,400 Equivalent units in ending WIP inventory 540 Equivalent units in beginning WIP inventory (120) Equivalent units of production 5,820

(64)

6,000 Units Started 5,400 Units Started and Completed Beginning Work in Process 300 Units 20% Complete Ending Work in Process 900 Units 30% Complete

Equivalent Units

_Conversion

_–

FIFO Method

Conversion Units completed and transferred out 5,400 Equivalent units in ending WIP inventory 270 Equivalent units in beginning WIP inventory (60) Equivalent units of production 5,610

(65)

Equivalent Units: Weighted Average vs.

FIFO

Materials Conversion Equivalent units - weighted average method 5,940 5,670 Less equivalent units in beginning inventory:

300 units × 40% 120

300 units × 20% 60 Equivalent units - FIFO method 5,820 5,610

As shown below, the equivalent units in beginning inventory are subtracted from the equivalent units of production per the

weighted-average method to obtain the equivalent units of production under the FIFO method.

(66)

The Production Report - FIFO

Method

Let’s revisit the Double Diamond Skis Shaping and Milling Department for the Month of May to prepare our production

report.

Work in process, May 1: 200 units

Materials: 55% complete $

9,600

Conversion: 30% complete 5,575

$15, 175

Production started during May 5,000 units Production completed during May 4,800 units

Costs added to production in May

Materials cost $ 368,600

Conversion cost 350,900

Work in process, May 31 400 units

(67)

The Production Report - FIFO

Method

Step 1: Prepare the quantity schedule and compute equivalent units.

Work in process, May 1 200 Started into production 5,000

Total units 5,200

Equivale nt units

Units accounted for as follows: Materials Conversion Beginning inventory:

Materials 200 units × 45% 90

Conversion 200 units × 70% 140

Units started and completed 4,600 4,600 Ending inventory:

(68)

The Production Report - FIFO

Method

Step 2: Calculate the equivalent units of material and conversion that were transferred from beginning work in process to the next

department. Units to be accounted for:

Total units 5,200

Equivale nt units

(69)

The Production Report - FIFO

Method

Total units 5,200

Equivale nt units

Total equivalent units 4,850 4,840

(70)

The Production Report - FIFO

Method

Total units 5,200

Equivale nt units

Total equivalent units 4,850 4,840