Pertemuan 4
Metode Akumulasi Harga
Pokok Penuh Bersifat
Kontiniu
(Process Costing)
Pengertian
Process Costing adalah suatu
metode perhitungan harga pokok
produksi suatu jenis barang secara
terus menerus atau kontinu.
Power Point berikutnya dapat
dilihat dan dipelajari.
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© The McGraw-Hill Companies, Inc., 2003
Types of Costing Systems Used
to Determine Product Costs
Process
Costing
Job-order
Costing
 Many units of a single, homogeneous product
flow evenly through a continuous production
process.
 One unit of product is indistinguishable from any
other unit of product.
 Each unit of product is assigned the same
average cost.
McGraw-Hill/Irwin
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Types of Costing Systems Used
to Determine Product Costs
Process
Costing
Job-order
Costing
Typical process cost applications:

Petrochemical refinery

Paint manufacturer

Paper mill
McGraw-Hill/Irwin
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Differences Between JobOrder and Process Costing
Job order costing

Many jobs are worked
during the period.



Process costing

Costs are accumulated
by individual jobs.
A single product is
produced for a long
period of time.

Job cost sheet is the
key document.
Costs are accumulated
by departments.

Unit cost computed by
job.
Department production
report is key document.

Unit costs are computed
by department.
McGraw-Hill/Irwin
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Process Costing
Dollar Amount
Direct
Materials
Conversion
Direct
Labor
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Type of Product Cost
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Process Costing
Direct
Materials
Dollar Amount
Conversion
Direct labor costs
may be small
in comparison to
other product
costs in process
cost systems.
Type of Product Cost
So, direct labor and manufacturing overhead are often
combined into one product cost called conversion.
McGraw-Hill/Irwin
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Comparing Job-Order
and Process Costing
Direct
Materials
Direct Labor
Manufacturing
Overhead
McGraw-Hill/Irwin
Work in
Proces
s
Finished
Goods
Cost of
Goods
Sold
© The McGraw-Hill Companies, Inc., 2003
Comparing Job-Order
and Process Costing
Costs are traced and
applied to individual
jobs in a job-order
cost system.
Direct
Materials
Direct Labor
Manufacturing
Overhead
McGraw-Hill/Irwin
Jobs
Finished
Goods
Cost of
Goods
Sold
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Comparing Job-Order
and Process Costing
Direct
Materials
Direct Labor
Manufacturing
Overhead
McGraw-Hill/Irwin
Costs are traced and
applied to departments
in a process cost
system.
Processing
Department
Finished
Goods
Cost of
Goods
Sold
© The McGraw-Hill Companies, Inc., 2003
Process Cost Flows: Let’s look at cost flows in a
process cost system with Dept.A and B. We will
use T-Account’s and start with materials
Raw Materials
•Purchases
•Direct
Materials
•Indirect
Materials
Manufacturing
Overhead
Actual
•Other
Overhead
•Indirect
Materials
McGraw-Hill/Irwin
Applied
Work in Process
Department A
•Direct
Materials
•Direct
Labor
Work in Process
Department B
•Direct
Materials
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Process Cost Flows
Wages Payable
•Direct
Labor
•Indirect
Labor
Manufacturing
Overhead
Actual
•Other
Overhead
•Indirect
Materials
•Indirect
Labor
McGraw-Hill/Irwin
Applied
Work in Process
Department A
•Direct
Materials
•Direct
Labor
Work in Process
Department B
•Direct
Materials
•Direct
Labor
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Process Cost Flows: Next transfer
work from Dept A to Dept.B
Work in Process
Department A
•Direct
Materials
•Direct
Labor
•Applied
Overhead
Manufacturing
Overhead
Actual
Applied
•Other •Overhead
Overhead Applied to
•Indirect Work in
Materials Process
•Indirect
Labor
McGraw-Hill/Irwin
Work in Process
Department B
•Direct
Materials
•Direct
Labor
•Applied
Overhead
© The McGraw-Hill Companies, Inc., 2003
Process Cost Flows: New let’s
complete the goods in Dept B and sell
them
Work in Process
Department A
•Direct
Transferred
Materials
to Dept. B
•Direct
Labor
•Applied
Overhead
McGraw-Hill/Irwin
Work in Process
Department B
•Direct
Materials
•Direct
Labor
•Applied
Overhead
•Transferred
from Dept. A
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Process Cost Flows
Work in Process
Department B
Finished Goods
•Direct
•Cost of
•Cost of
•Cost of
Materials
Goods
Goods
Goods
•Direct
Manufactured
Manufactured
Sold
Labor
•Applied
Overhead
•Transferred
Cost of Goods Sold
from Dept. A
•Cost of
Goods
Sold
McGraw-Hill/Irwin
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Equivalent Units of Production
Equivalent units are partially complete
and are part of work in process
inventory. Partially completed
products are expressed in terms of a
smaller number of fully completed
units.
McGraw-Hill/Irwin
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Equivalent Units of Production
Two half completed products are
equivalent to one completed product.
+
=
1
So, 10,000 units 70 percent complete
are equivalent to 7,000 complete units.
McGraw-Hill/Irwin
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Calculating and Using
Equivalent Units of Production
To calculate the cost per
equivalent unit for the period:
Cost per
equivalent
unit
McGraw-Hill/Irwin
=
Costs for the period
Equivalent units of production
for the period
© The McGraw-Hill Companies, Inc., 2003
Equivalent Units of Production –
Weighted Average Method
The weighted average method . . .
Makes no distinction between work done in prior
and current period.
 Blends together units and costs from prior
period and current period.

Let’s see how this works!
McGraw-Hill/Irwin
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Weighted Average Example
Smith Company reported the following activity
in Department A for the month of June:
Percent Completed
Units
Work in process, June 1
300
Units started into production in June
6,000
Units completed and transferred out
of Department A during June
5,400
Work in process, June 30
McGraw-Hill/Irwin
900
Materials Conversion
40%
20%
60%
30%
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Equivalent units are calculated as follows:
Materials
Units completed and transferred
out of Department A in June
McGraw-Hill/Irwin
5,400
Conversion
5,400
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Equivalent units are calculated as follows:
Materials
Units completed and transferred
out of Department A in June
5,400
Conversion
5,400
Work in process, June 30:
900 units × 60%
Equivalent units of Production in
Department A during June
McGraw-Hill/Irwin
540
5,940
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Equivalent units are calculated as follows:
Materials
Units completed and transferred
out of Department A in June
5,400
Conversion
5,400
Work in process, June 30:
900 units × 60%
540
270
900 units × 30%
Equivalent units of Production in
Department A during June
McGraw-Hill/Irwin
5,940
5,670
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Equivalent units of production always equals:
Units completed and transferred
+ Equivalent units remaining in work in process
Materials
Units completed and transferred
out of Department A in June
5,400
Conversion
5,400
Work in process, June 30:
900 units × 60%
540
270
900 units × 30%
Equivalent units of Production in
Department A during June
McGraw-Hill/Irwin
5,940
5,670
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Materials
Beginning
Work in Process
300 Units
40% Complete
6,000 Units Started
5,100 Units Started
and Completed
5,400 Units Completed
540 Equivalent Units
5,940 Equivalent units
of production
McGraw-Hill/Irwin
Ending
Work in Process
900 Units
60% Complete
900 × 60%
© The McGraw-Hill Companies, Inc., 2003
Weighted Average Example
Conversion
Beginning
Work in Process
300 Units
20% Complete
6,000 Units Started
5,100 Units Started
and Completed
5,400 Units Completed
270 Equivalent Units
5,670 Equivalent units
of production
McGraw-Hill/Irwin
Ending
Work in Process
900 Units
30% Complete
900 × 30%
© The McGraw-Hill Companies, Inc., 2003
Production Report
Shows the flow
of units and costs
through work in
process
Provides cost
information for
financial
statements
Production
Report
Becomes the
job cost sheet
in process
costing
McGraw-Hill/Irwin
Helps managers
control their
departments
© The McGraw-Hill Companies, Inc., 2003
Production Report
Production Report
Section 1
Section 2
A quantity schedule
showing the flow of units
and the computation of
equivalent units.
A computation of
cost per equivalent unit.
Section 3
McGraw-Hill/Irwin
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Production Report
Production Report
Section 1
 A reconciliation of cost
flows for the period,
including:
Total cost for units
Section 2
completed and
transferred from the
processing department.
Total cost for partially
Section 3
McGraw-Hill/Irwin
completed units
remaining in work in
process.
© The McGraw-Hill Companies, Inc., 2003
Production Report Example
Double Diamond Skis uses process costing to
determine unit costs in its Shaping and Milling
Department.
Double Diamond uses the weighted average
cost procedure.
Using the following information for the month of
May, let’s prepare a production report for
Shaping and Milling.
McGraw-Hill/Irwin
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Production Report Example
Work in process, May 1: 200 units
Materials:
55% complete.
Conversion:
30% complete.
Production started during May:
Production completed during May:
Costs added to production in May
Materials cost
Conversion cost
$
9,600
5,575
5,000 units
4,800 units
$ 368,600
350,900
Work in process, May 31: 400 units
Materials
40% complete.
Conversion
25% complete.
McGraw-Hill/Irwin
© The McGraw-Hill Companies, Inc., 2003
Production Report Example
Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units
200
5,000
5,200
Equivalent units
Conversion
Materials
Units accounted for as follows:
Completed and transferred
Work in process, May 31
McGraw-Hill/Irwin
4,800
400
4,800
4,800
© The McGraw-Hill Companies, Inc., 2003
Production Report Example
Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units
200
5,000
5,200
Equivalent units
Conversion
Materials
Units accounted for as follows:
Completed and transferred
Work in process, May 31
Materials 40% complete
4,800
400
4,800
160
5,200
McGraw-Hill/Irwin
4,800
4,960
© The McGraw-Hill Companies, Inc., 2003
Production Report Example
Section 1: Quantity Schedule with Equivalent Units
Units to be accounted for:
Work in process, May 1
Started into production
Total units
200
5,000
5,200
Equivalent units
Conversion
Materials
Units accounted for as follows:
Completed and transferred
Work in process, May 31
Materials 40% complete
Conversion 25% complete
4,800
400
4,800
160
5,200
McGraw-Hill/Irwin
4,800
4,960
100
4,900
© The McGraw-Hill Companies, Inc., 2003
Production Report Example
Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost
Equivalent units
$
15,175
Materials
Conversion
$
$
9,600
5,575
719,500
368,600
350,900
$ 734,675
$ 378,200
$ 356,475
4,960
4,900
Cost per equivalent unit
McGraw-Hill/Irwin
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Production Report Example
Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost
$
15,175
Materials
Conversion
$
$
5,575
719,500
368,600
350,900
$ 734,675
$ 378,200
$ 356,475
4,960
4,900
Equivalent units
Cost per equivalent unit
9,600
$
76.25
$378,200 ÷ 4,960 units = $76.25
McGraw-Hill/Irwin
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Production Report Example
Section 2: Compute cost per equivalent unit
Total
Cost
Cost to be accounted for:
Work in process, May 1
Costs added in the Shipping
and Milling Department
Total cost
Equivalent units
$
15,175
Materials
Conversion
$
$
9,600
5,575
719,500
368,600
350,900
$ 734,675
$ 378,200
$ 356,475
4,960
4,900
Cost per equivalent unit
$ 76.25
Total cost per equivalent unit = $76.25 + $72.75 = $149.00
$
72.75
$356,475 ÷ 4,900 units = $72.75
McGraw-Hill/Irwin
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Production Report Example
Section 3: Cost Reconciliation
Total
Cost
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Equivalent Units
Materials Conversion
4,800
4,800
160
100
Total work in process, May 31
Total cost accounted for
McGraw-Hill/Irwin
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Production Report Example
Section 3: Cost Reconciliation
4,800 units @ $149.00
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Total
Cost
$ 715,200
Equivalent Units
Materials Conversion
4,800
4,800
160
100
Total work in process, May 31
Total cost accounted for
McGraw-Hill/Irwin
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Production Report Example
Section 3: Cost Reconciliation
160 units @ $76.25
Cost accounted for as follows:
Transferred out during May
Work in process, May 31:
Materials
Conversion
Total work in process, May 31
Total cost accounted for
McGraw-Hill/Irwin
Total
Cost
Equivalent Units
Materials
100 units @Conversion
$72.75
$ 715,200
4,800
12,200
7,275
160
19,475
All costs
accounted for
$ 734,675
4,800
100
© The McGraw-Hill Companies, Inc., 2003
Operation Costing
Operation costing employs some aspects
of both job-order and process costing.
Job-order
Costing
Operation Costing
(Products produced in batches)
Material Costs Charged
to batches as in
job-order costing.
McGraw-Hill/Irwin
Process
Costing
Conversion costs
assigned to batches
as in process costing.
© The McGraw-Hill Companies, Inc., 2003
Akhir Pertemuan 4.
Terima kasih
McGraw-Hill/Irwin
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