CHAPTER 6

PROCESS 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
Departemen Assembly

$13.608
7.296

WIP Cutting Dept.

WIP Assembly Dept.
Materials

13.608
7.296
20.904

Ingat: pada job order costing hanya ada satu akun WIP
Penggunaan direct labor:
Departemen Cutting
Departemen Assembly

$5.000
9.210

WIP Cutting Dept.

WIP Assembly Dept.
Labor

5.000
9.210
14.210

Factory overhead costs:

FOH Control
Accounts Payable
Accumulated Depr. Machinery
Prepaid Insurance
Materials
Payroll
Applied FOH (jam mesin x tariff)
Departemen Cutting
1.040 jam x $7.60
Departemen Assembly
920 jam x $12
WIP Cutting Dept.
WIP Assembly Dept.
Applied FOH

20.900
7.400
5.700
500
1.700
5.600
= $7.904
= 11.052
7.904
11.052
18.956

Cost of Production Report

COPR dibuat untuk tiap departemen.
Asumsi: Average cost flow atau FIFO cost flow
Ilustrasi:

Data bulan Januari:

Units
Units
Units
Units
Units
Units

in WIP, beg. inv.

started in Cutting Dept.
transferred to Assembly Dept.
received from Cutting Dept.
transferred to Finished Goods inv.
in WIP, end. Inv.

Cutting
100
600
500

Assembly
180

200

500
580
100

Cutting
60%
20%
40%

Assembly
100%
70%
70%

Tingkat penyelesaian WIP ending inventory

Materials
Labor
FOH

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:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

Cutting

Assembly

$1.892
400
796

$8.320
830
475
518

13.608
5.000
7.904

7.296
9.210
11.052

I. Process Costing with a Average Cost Flow Assumption

A. Departemen Cutting
Langkah 1: Menghitung equivalent unit
1 equivalent unit = 1 unit selesai 100%
Materials
Units in ending inv.
200
Tingkat penyelesaian WIP end. Inv
60%
Equivalent units ending inv.
120
Equivalent units transferred out
500
Total Equivalent units
620

Labor
200
20%
40
500
540

FOH
200
40%
80
500
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
TOTAL
Cost in beg. Inv.
$ 1.892
$ 400
$ 796
$3.088
Cost added during period
13.608
5.000
7.904
26.512
Total cost to be accounted for
$15.500
$5.400
$8.700
$29.600

Divided by total equivalent units

Cost per equivalent unit

620
$25

540
$10

Langkah 3: Membuat Cost of Production Report

PT
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Ass. Dept.
Ending Inventory

60%

Cost charged to Departement

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Transfer to Ass. Dept.
WIP, ending inventory
Materials
Labor
Factory overhead
Tot. cost accounted for

580
$15

FOH

20%

40%

Total Cost

Eq.
Unit

$50

Quantity
100
600
700
500
200
700
Unit Cost

$1.892
400
796
$3.088

Units
500

%
Comp
100

200
200
200

60
20
40

$13.608
5.000
7.904
$26.512
$29.600
Eq.
Unit
Unit
Cost
500
$50
120
40
80

$25
10
15

620
540
580

$25
10
15
$50
Total Cost
$25.000

$3.000
400
1.200

4.600
$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 Assembly
Langkah 1: Menghitung equivalent unit
Units in ending inv.
Tingkat penyelesaian end. Inv
Equivalent units ending inv.
Equivalent units transferred out
Total Equivalent units

From Pre
Dept.
100
100%
100
580
680

M
100
100%
100
580
680

L
100
70%
70
580
650

FOH
100
70%
70
580
650

Langkah 2: Menghitung average cost per equivalent unit.

From Pre
Dept.
Material
Labor
Cost in beg. Inv.
$ 8.320
$ 830
$ 475
Cost aded during period
25.000
7.296
9.210
Total cost to be acc. for
$33.320
$8.126
$9.685
Divided by total eq. unit
680
80
650
Cost per equivalent unit
$49,00
$11.95
$14,90
Langkah 3: Membuat Cost of Production Report
PT
Assembly Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to FG
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department

Transfer to FG
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For

FOH
$ 518
11.058
$11.570
650
$17,80

FOH

70%

70%

Total Cost

Eq.Unit

TOTAL
$10.143
52.558
$62.701
$93,65

Quantity
180
500
680
580
100
680
Unit Cost

$8.320
830
475
518
$3.088
$25.000
7.296
9.210
11.025
$52.558
$62.701

Units
580

%
Comp
100

Eq.
Unit
580

100
100
100
100

100
100
70
70

100
100
70
70

680
680
650
650

Unit
Cost
$93,65
$49,00 $4.900
11,95
1.195
14,90
1.043
17,80
1.246

$49,00
11,95
14,90
17,80
$93,65
Total Cost
$54.317

8.384
$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
Units received from Pigment Dept.
Units of latex added in Mixing Departement
Units transferred to Canning Departement
Units in Work in Process, ending inventory
Tingkat penyelesaian WIP end. Inv.
Materials
Conversion cost

800
2.000
4.000
5.800
1.000

100%
50%

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH

$1.532
1.692
57
114
12.000
16.940
3.660
7.320

Departemen Mixing
Langkah 1: Menghitung equivalent unit
Units in ending inv.
Tingkat penyelesaian end. inv
Equivalent units ending inv.
Equivalent units transferred out
Total Equivalent units

From Pre
Dept.
1.000
100%
1.000
5.800
6.800

M
1.000
100%
1.000
5.800
6.800

L
1.000
50%
500
5.800
6.300

FOH
1.000
50%
500
5.800
6.300

Langkah 2: Menghitung average cost per equivalent unit.

Cost in beg. Inv.
Cost added during period
Total cost to be acc. for
Divided by total eq. units
Cost per equivalent unit

From Pre Dept. Material Labor

FOH
TOTAL
$1.532
1.692
$57
$114
$3.395
12.000
16.940
3.660
7.320
39.920
$13.532 $18.632 $3.717 $7.434
$43.315
6.800
6.800
6.300
6.300
$1,99
$2,74
$0,59
$1,18
$6,50

Langkah 3: Membuat Cost of Production Report

Tiger Paint Company

Mixing Departement
Cost of Production Report
For April, 2004
M

Quantity Schedule
Beginning Inventory
Received from Pigment Dept.
Added to process in Mixing Dept
Transferred to Canning Dept.
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding departement
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding departement
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement
Cost Accounted for as
Follows
Transfer to Canning Dept.
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Total cost accounted for

50%

Total Cost

FOH

Q
800
2.000
4.000
6.800
5.800
1.000
6.800

50%
Eq.
Unit

Unit Cost

$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp
100

Eq. Unit

Units
5.800

5.800

Unit
Cost
$6,50

1.000
1.000
1.000
1.000

100
100
50
50

1.000
1.000
500
500

$1,99
2,74
0,59
1,18

6.800
6.800
6.300
6.300

$1,99
2,74
0,59
1,18
$6,50
Total Cost
$37.700

$1.990
2.740
295
590

5.615
$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

Assembly

Units
Units
Units
Units
Units
Units

in WIP, beg. inv.

started in Cutting Dept.
transferred to Assembly Dept.
received from Cutting Dept.
transferred to Finished Goods inv.
in WIP, end. Inv.

100
600
500

180

200

500
580
100

Cutting
60%
20%
40%

Assembly
100%
70%
70%

Cutting
80%
40%
60%

Assembly
40%
20%
20%

Tingkat penyelesaian WIP ending inventory

Materials
Labor
FOH

Tingkat penyelesaian WIP beginning inventory

Materials
Labor
FOH

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

Cutting

Assembly

$1.892
400
796

$8.320
830
475
518

13.608
5.000
7.904

7.296
9.210
11.052

A. Departemen Cutting
Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada
periode sekarang
Cara 1
M
L
FOH
% penyelesaian WIP beg. inv
80%
40%
60%
% to complete WIP beg. inv
20%
60%
40%
Units in beginning inv.
100
100
100
Eq. units to complete beg inv
20
60
Units in ending inv.
200
200
200
% penyelesaian WIP end. inv
60%
20%
40%
Equivalent units ending inv.
120
40
Eq. units started and completed
400
400
*
Total Equivalent units
540
500
*
Jumlah yang ditransfer ke departemen selanjutnya
500 unit
Jumlah beginning inventori
100 unit
Jumlah yang dimulai dan selesai pada periode sekarang
400 unit
Cara 2

40
80
400
520

M
200
60%

Units in ending inv.

% penyelesaian WIP end. inv
Equivalent units ending inv.
Eq. units transferred out
Total Equivalent units
Units in beginning inv.
% penyelesaian WIP beg. inv
Less: Eq. Unit beg. Inv.
Total Equivalent units

L
200
20%
120
500
620

100
80%

FOH
200
40%
40
500
540

100
40%
80
540

80
500
580
100
60%

40
500

60
520

Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equvalent unit
Materials
Labor
FOH
TOTAL
Cost added during period
13.608
5.000
7.904
Divided by total equivalent units
540
500
520
Cost per equivalent unit
$25,20
$10,00
$15,20
$50,40
Langkah 3:Membuat Cost of Production Report
PT
Cutting Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to Ass. Dept.
Ending Inventory

60%

Cost charged to Departement

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement

Cost Accounted for as

Follow:
Transfered to Ass. Dept.:

Units

FOH

20%

40%

Total Cost

Eq. nit

Quantity
100
600
700
500
200
700
Unit Cost

$1.892
400
796
$3.088
$13.608
5.000
7.904
$26.512
$29.600

%
Comp

Eq.
Unit

Unit
Cost

540
500
520

$25,20
10,00
15,20
$50,40

Total Cost

From beginning inv:

Cost to complete:
Materials
Labor
Factory overhead
Started and completed
Total cost transfered
WIP, ending inventory
Materials
Labor
Factory overhead
Tot. cost accounted for

$3.088
100
100
100
400

20
60
40
100

20
60
40
400

$25,20
10,00
15,20
50,40

504
600
608

200
200
200

60
20
40

120
40
80

$25,20
10,00
15,20

$3.024
400
1.216

$4.800
20.160
$24.960

4.640
$29.600

Jurnal untuk mencatat transfer cost dari departemen Cutting ke departemen

Assembly:
WIP Assembly Dept.
24.960
WIP Cutting Dept.
24.960
B. Departemen Assembly
Langkah 1: Menghitung equivalent unit untuk Biaya yang ditambahkan pada
periode sekarang
Cara 1
From
Pre.
M
L
FOH
Dept
% penyelesaian WIP beg. inv
40%
20%
20%
% to complete WIP beg. inv
60%
80%
80%
Units in beginning inv.
180
180
180
Eq. units to complete beg inv
0
108
144
Units in ending inv.
100
100
100
% penyelesaian WIP end. inv
100%
70%
70%
Equivalent units ending inv.
100
100
70
Eq. units started and
400
400
400
completed *
Total Equivalent units
500
608
614
*
Jumlah yang ditransfer ke departemen selanjutnya/FG
580 unit
Jumlah beginning inventori
180 unit
Jumlah yang dimulai dan selesai pada periode sekarang
400 unit

144
70
400
614

Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average cost (Biaya rata-rata) = cost added / equvalent unit
From beg
Dept
M
Labor
FOH
TOTAL
Cost added
$24.960
$7.296
$9.210 $11.052
Divided by total eq. unit
500
608
614
614
Cost per equivalent unit
$49,92
$12,0
$15,0
$18,0
$94,92

Langkah 3: Membuat Cost of Production Report.

PT
Assembly Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
40%
20%
Started in process
Transferred to Ass. Dept.
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding departemen
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding departemen
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement
Cost Accounted for as
Follow:
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Materials
Labor
Factory overhead
Started and completed
Total cost transfered
WIP, ending inventory
From beginning inv
Materials
Labor
Factory overhead
Tot. cost accounted for

Units

FOH
20%

70%

70%

Total Cost

Eq.
Unit

Quantity
180
500
680
580
100
680
Unit Cost

$8.320
830
475
518
$10.143
$24.960
7.296
9.210
11.052
$52.518
$62.661
%
Comp

Eq.
Unit

500
608
614
614

$49,92
12,00
15,00
18,00
$94,92

Unit
Cost

Total Cost
$10.143

180
180
180
400

20
60
40
100

108
144
144
400

12,00
15,00
18,00
94,92

1.296
2.160
2.592

100
100
100
100

100
100
70
70

100
100
70
70

$49,92
12,00
15,00
18,00

$4.992
1.200
1.050
1.260

$16.191
37.968
$54.159

8.502
$62.661

Jurnal untuk mencatat transfer cost dari departemen Assembly ke Finished Goods:
Finished Goods
54.159
WIP Assembly Dept.
54.159
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
Units received from Pigment Dept.
Units of latex added in Mixing Departement
Units transferred to Canning Departement
Units in Work in Process, ending inventory
Tingkat penyelesaian WIP beginning
inventory
Materials
80%
Labor
25%
FOH
25%

800
2.000
4.000
5.800
1.000

Tingkat penyelesaian WIP ending

inv.
Materials
100%
Labor
50%
FOH
50%

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Cost from preceding dept.
Materials
Labor
FOH

$1.532
1.692
57
114
12.000
16.940
3.660
7.320

Langkah 1: Menghitung equivalent unit untuk

periode sekarang
Cara 1
From
Pre.
M
Dept
% penyel. beg. inv
80%
% to comp. beg. inv
20%
Units in beg. inv.
800
Eq.unit to comp. Beg
0
Units in ending inv.
1.000
% penyel. end. Inv
100%
Eq. units end. inv.
1.000
Eq. unit started and
5.000
completd *
Total Equivalent units
6.000

Biaya yang ditambahkan pada

FOH

25%
75%
800
160

25%
75%
800
600

1.000
50%
1.000
5.000

600
1.000
50%

500
5.00
0
6.10
0

6.160

500
5.000
6.100

* (5.800 800)
Langkah 2: Menghitung average cost (hanya untuk cost added) per equivalent unit.
Average Cost:
Cost added
Divided by total eq. unit
Cost per equivalent unit

From beg
Dept
$12.000
6.000
$2,00

M
$16.940
6.160
$2,75

Labor

FOH

$3.660
6.100
$0,60

$7.320
6.100
$1,20

TOTAL

$6.55

Langkah 3: Membuat Cost of Production Report.

Tiger Paint Company
Mixing Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
80%
25%
Received from Pigmen Dept
Started in process
Transferred to Canning Dept.
Ending Inventory

100%

Cost charged to Departement

Beginning inventory:
Cost from preceding departemen
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding departemen
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement
Cost Accounted for as
Follow:
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Materials
Labor
Factory overhead
Started and completed
Total cost transfered
WIP, ending inventory
From beginning inv
Materials
Labor
Factory overhead
Tot. cost accounted for

Units

FOH
25%

50%

50%

Total Cost

Eq.Unit

Quantity
800
2.000
4.000
6.800
5.800
1.000
6.800
Unit Cost

$1.532
1.692
57
114
$3.395
$12.000
16.940
3.660
7.320
$39.920
$43.315
%
Comp

Eq.
Unit

6.000
6.160
6.100
6.100

$2,00
2,75
0,60
1,20
$6,55

Unit
Cost

Total Cost
$3.395

800
800
800
5.000

20
75
75
100

160
600
600
5.000

$2,75
0,60
1,20
$6,55

440
360
720

1.000
1.000
1.000
1.000

100
100
50
50

1.000
1.000
500
500

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

$2.000
2.750
300
600

$4.915
32.750
$37.665

5.650
$43.315

Jurnal untuk mencatat transfer cost dari departemen Mixing ke departemen

Canning:
WIP - Canning Dept.
37.665
WIP Mixing Dept.
37.665

LATIHAN

P 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.
Units in beginning inventory
Units started in process in Refining Dept.
Units transferred from Refining to Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Refining (100% M, 75% L, and 50% FOH)
Blending (80% M, 40% L, and 40% FOH)

Refining
800
7.200
7.000

Blending
1.400
7.000
1.800
9.200

1.000
1.000

Costs data:
Refining
Blending
WIP, beg. Inv.
Cost from preceding dept.
$1.754
Materials
$728
620
Labor
30
68
FOH
60
160
Cost added to process during period
Materials
7.272
4.380
Labor
1.520
3.100
FOH
2.940
5.600
Diminta:
(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
Units in beginning inventory
Mashing (90% M, 60% L, and 30% FOH)
Blending (50% M, 20% L, and 20% FOH)
Units started in process in Mashing Dept.
Units transferred from Mashing to Blending Dept.
Units added to process in Blending Dept.
Units transferred to Finished Goods inv.
Units in ending inventory
Mashing (60% M, 40% L, and 20% FOH)
Blending (100% M, 60% L, and 60% FOH)
Costs data:
WIP, beg. Inv.
Cost from preceding
dept.
Materials
Labor
FOH
Cost added to process
during period
Materials
Labor
FOH

Mashing

Blending

600
1.000
3.000
3.100

3.100
3.100
6.400

500

Blendin
g
$1.770

$1.088
172
172

100
55
74

Mashin
g

Blendin
g

6.006
1.470
3.020

1.405
2.004
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.

800