ekma4315_akuntansi biaya_modul6(kb1-2).pptx
TRANSCRIPT
Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi
AKUNTANSI BIAYASistem Kos Proses 1Yuniasih Purwanti, S.E., Ak.
BAB1Sistem Kos Proses - Konsep
Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi
Job-orderCostingProcessCosting
Banyak Unit, Tunggal, produk homogent Produk yang sulit dibedakan satu dengan yang lain. Masing-masing unit produk dibebankan rata-rata biaya yang sama.
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Jenis-jenis Sistem Kosting yang digunakan untuk menentukan biaya produksi
ProcessCostingJob-orderCosting
Jenis-jenis aplikasi proses kosting : Pabrik Minyak Pabarik Cat Bubur kertas
Job-orderCostingProcessCosting
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Job order costingBanyak pesanan yang dikerjakan selama periode.Biaya-biaya diakumulasi oleh masing-masing pesanan.Kartu Biaya Pesanan sebagai dokumen kunci.Unit cost dihitung berdasarkan pesanan.Process costingProduk Tunggal yang dihasilkan selama periode waktu yang panjang.Biaya-biaya diakumulasi berdasarkan departemen. Department production report adalah dokumen kunci. Unit costs dihitung berdasarkan departemen Perbedaan antara Job-Order dengan Process Costing
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Process Costing
DirectMaterials
Direct labor costsmenjadi kecil dibadingkan dengan biaya produksi lainnya dalam processcost systems.Type of Product CostDollar Amount
DirectLaborManufacturingOverhead
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Process Costing
DirectMaterials
Type of Product CostDollar Amount
ConversionJadi, direct labor dan manufacturing overhead sering dikombinasikan Ke dalam sebuah biaya produk yang disebut conversion.Direct labor costsmenjadi kecil dibadingkan dengan biaya produksi lainnya dalam processcost systems.
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Perbandingan Job-Order dan Process CostingDirect MaterialsFinishedGoodsCost of GoodsSoldDirect LaborManufacturingOverhead
Work inProcess
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Comparing Job-Order and Process CostingFinishedGoodsCost of GoodsSoldDirect LaborManufacturingOverhead Jobs
Biaya-biaya ditelusuri dan dibebanan ke masing-masing pesanan dlm sistem biaya pesananDirect Materials
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Comparing Job-Order and Process CostingFinishedGoodsCost of GoodsSoldDirect LaborManufacturingOverhead ProcessingDepartment
Biaya-biaya ditelusuri dan dibebankan ke departemen dlm sistem biaya proses.Direct Materials
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Process Cost Flows
Work in Process Department BWork in ProcessDepartment ADirect MaterialsDirect LaborAppliedOverheadDirect MaterialsDirect LaborAppliedOverhead
Transferred to Dept. BTransferred from Dept. A
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Finished Goods
Cost of Goods Sold
Process Cost Flows Work in Process Department BCost of GoodsManufactured Cost of Goods ManufacturedDirect MaterialsDirect LaborAppliedOverheadTransferred from Dept. ACost of GoodsSold Cost of GoodsSold
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Equivalent Units of ProductionUnit Ekuivalen adalah sebagian selesai dan sebagian persediaan dalam proses (work in process inventory). Bagian yang selesai diekspresikan dalam sebuah ketentuan yang lebih kecil atas unit selesai.
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Equivalent Units of Production+=
Dua buah atas produk separuh jadi adalah equivalent sebuah produk jadi.Jadi, 10,000 units 70 % selesai equivalent dengan 7,000 unit selesai.
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Untuk periode berjalan, Jones memasukkan 15,000 units dan 10,000 unit selesai, 5,000 unit dalam proses dengan tingkat penyelesaian 30 %. Berapa banyak produksi unit ekuivalen dalam periode ? a. 10,000 b. 11,500 c. 13,500 d. 15,000Equivalent Units
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Calculating and Using Equivalent Units of ProductionTo calculate the cost perequivalent unit for the period:Cost perequivalent unit=Costs for the periodEquivalent units of productionfor the period
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Sekarang diasumsikan bahwa Jones telah mengeluarkan $27,600 untuk biaya produksi dengan unit ekuivalen sebesar 11,500. Berapa biaya per equivalen unit untuk periode berjalan ?a.$1.84b.$2.40c.$2.76d.$2.90Equivalent Units
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BAB2Laporan Kos Produksi
Production Report
ProductionReport
Menunjukkan aliran unit dan biaya-biaya ke work inprocess
Menjadi Kartu biaya pesanan dlm processcosting
Membantu para manajer utk mengontrol departemennya
Menyediakan informasi biaya bagi L/K (financial statements
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Production ReportPerhitungan biaya per unit ekuivalent.
Section 1
Section 2
Section 3
Production Report
Skedul kuantitas yg menunjukkan aliran unit dan perhitungan unit ekuivalen.
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Production Report
Section 1
Section 2
Section 3
Production Report Pencocokkan aliran biaya selama periode, meliputi :Total cost utk unit selesai yang ditransfer dari depertemen proses.Total cost untuk barang setengah jadi dalam work in process.
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Double Diamond Skis menggunakan process costing untuk menentukan unit costs dalam departemen Shaping dan Milling. Double Diamond menggunakan prosedur biaya weighted average.Penggunaan mengikuti informasi selama bulan Mei, mari persiapkan laporan produksi untuk Shaping and Milling.
Production Report Example
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Work in process, May 1: 200 units Materials:50% complete. $ 3,000Conversion:30% complete. 1,000Units started into production in May:5,000Units completed and transferred out in May:4,800
Costs added to production in MayMaterials cost $ 74,000Conversion cost 70,000Work in process, May 31: 400 unitsMaterials40% complete.Conversion25% complete.
Cost Production Report Example
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Section 1: Quantity Schedule with Equivalent UnitsProduction Report Example
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Production Report Example Section 1: Quantity Schedule with Equivalent Units
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Production Report Example Section 1: Quantity Schedule with Equivalent Units
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Section 2: Compute cost per equivalent unitProduction Report Example`
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Production Report Example Section 2: Compute cost per equivalent unit
$77,000 4,960 units = $15.524 (rounded)
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Production Report Example
$71,000 4,900 units = $14.490 (rounded) Section 2: Compute cost per equivalent unit
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Section 3: Cost ReconciliationProduction Report Example
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4,800 units @ $30.014
Production Report Example Section 3: Cost Reconciliation
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160 units @ $15.524
Production Report Example Section 3: Cost Reconciliation100 units @ $14.49
All costs accounted for
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]]Sheet1Units to be accounted for:Work in process, May 1200Started into production5,000Total units5,200Equivalent unitsMaterialsConversionUnits accounted for as follows:Completed and transferred4,8004,8004,800
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Sheet1Units to be accounted for:Work in process, May 1200Started into production5,000Total units5,200Equivalent unitsMaterialsConversionUnits accounted for as follows:Completed and transferred4,8004,8004,800Work in process, May 31400Materials 40% complete1605,2004,960
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Sheet1Units to be accounted for:Work in process, May 1200Started into production5,000Total units5,200Equivalent unitsMaterialsConversionUnits accounted for as follows:Completed and transferred4,8004,8004,800Work in process, May 31400Materials 40% complete160Conversion 25% complete1005,2004,9604,900
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Sheet1TotalCostMaterialsConversionCost to be accounted for:Work in process, May 1$ 4,000$ 3,000$ 1,000Costs added in the Shippingand Milling Department144,00074,00070,000Total cost$ 148,000$ 77,000$ 71,000Equivalent units4,9604,900
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Sheet1TotalCostMaterialsConversionCost to be accounted for:Work in process, May 1$ 4,000$ 3,000$ 1,000Costs added in the Shippingand Milling Department144,00074,00070,000Total cost$ 148,000$ 77,000$ 71,000Equivalent units4,9604,900Cost per equivalent unit$ 15.524
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Sheet1TotalCostMaterialsConversionCost to be accounted for:Work in process, May 1$ 4,000$ 3,000$ 1,000Costs added in the Shippingand Milling Department144,00074,00070,000Total cost$ 148,000$ 77,000$ 71,000Equivalent units4,9604,900Cost per equivalent unit$ 15.524$ 14.490Total cost per equivalent unit = $15.524 + $14.490 = $30.014
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Sheet1TotalEquivalent UnitsCostMaterialsConversionCost accounted for as follows:Transferred out during May4,8004,800Work in process, May 31:Materials160Conversion100Total work in process, May 31Total cost accounted for
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Sheet1TotalEquivalent UnitsCostMaterialsConversionCost accounted for as follows:Transferred out during May$ 144,0674,8004,800Work in process, May 31:Materials160Conversion100Total work in process, May 31Total cost accounted for
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Sheet1TotalEquivalent UnitsCostMaterialsConversionCost accounted for as follows:Transferred out during May$ 144,0674,8004,800Work in process, May 31:Materials2,484160Conversion1,449100Total work in process, May 313,933Total cost accounted for$ 148,000
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