Transferred-In Costs in Process Costing

Transferrred-in cost adalah kos yang ditanggung departemen sebelumnya yang

dibawa sebagai kos produk ketika berpindah ke proses berikutnya dalam siklus
produksi.
Contoh:
Berikut ini adalah data dari testing department perusahaan X untuk bulan Juli
2014:

Work in process, beginning inventory

Degree of completion of beginning work
in process
Transferred in during current period
Completed and transferred out during
current period
Work in process, ending inventory
Degree of completion of ending work in
process
Total cost added during current period
Direct materials and conversion costs
Transferred in (weighted-average)
Transferred in (FIFO)

Uni
t
10
0

Transferred
-In Cost

Direct
Material
s

Conversio
n Costs

$100.000

$0

$40.000

100%

0%

80%

100%

0%

90%

$40.000

$50.000

16
0
18
0
80

$150.000
$135.000

a. Menggunakan Weighted-Average Method

Langkah 1 dan 2 : mengidentifikasi output berdasarkan physical unit dan
menghitung output berdasarkan equivalent unit.
(Step
1)

Flow of Production
Work in process, beginning
inventory
Transferred in during current
period
To account for
Completed and transferred out
during current period
Work in process, ending inventory
(80x100%;80x0%;80x90%)
Accounted for
Equivalent units of work done to

Unit

(Step 2)
Equivalent Units
TransferredDirect
Conversion
In Costs
Materials
Costs

100
160
260
180
80

180

180

180

80

72

260

180

252

260

date
Langkah 3,4 dan 5: Menghitung total kos, menghitung kos per equivalent unit
dan menempatkan total kos pada barang jadi dan barang dalam proses akhir.

(Step 3)

(Step 4)

(Step 5)

Work in process,
beginning inventory
Cost added in current
period
Total costs to account
for

Total
Productio
n Costs

Transferred-In
Costs

Direct
Materials

Conversion
Costs

$140.000

$100.000

$0

$40.000

40.000

50.000

$250.000

$40.000

$90.000

$250.000

$40.000

$90.000

260

180

252

$961,54

$222,22

$357,14

$277.363

(180x$961,54)

(180x$222,22)

(180x$357,14)

102.637

(80x$961,54)

(0x$222,22)

(72x$357,14)

$380.000

$250.000

$40.000

$90.000

240.000
$380.000

Cost incurred to date

Divide by equivalent
units of work done to
date
Cost per equivalent unit
of work done to date
Assignment of costs:
Completed and
transferred out
Work in process,
ending inventory
Total cost to account
for

150.000

Akun Work in Process-Testing:

Work in Process-Testing
Beginning inventory, July 1
Transferred out
140.000
277.363
Transferred-in costs
150.000
Direct materials
40.000
Conversion costs
50.000
Ending inventory, July 31
102.637
b. Menggunakan FIFO
Langkah 1 dan 2 : mengidentifikasi output berdasarkan physical unit dan
menghitung output berdasarkan equivalent unit.

(Step
1)

Flow of Production
Work in process, beginning inventory
Transferred in during current period
To account for
Completed and transferred out during
current period
From beginning work in process
(100x(100%-100%); 100x(100%-0%);
100x(100%-80%))
Started and completed
(80x100%; 80x100%; 80x100%)
Work in process, ending
(80x100%; 80x0%; 80x90%)
Accounted for
Equivalent unit of work done in current
period

Unit
100
160
260

(Step 2)
Equivalent Units
Transferr
Direct
ed-In
Materi Conversi
Costs
als
on Costs

100
0

100

20

80

80

80

80

72

160

180

172

80
80
160

Langkah 3,4 dan 5: Menghitung total kos, menghitung kos per equivalent unit
dan menempatkan total kos pada barang jadi dan barang dalam proses akhir.

(Step
3)

Work in process, beginning

inventory
Cost added in current period
Total costs to account for

(Step
4)

(Step
5)

Total
Producti
on Costs
$140.00
0
225.000
$365.00
0

Cost added in current period

Divide by equivalent units of
work done in current period
Cost per equivalent unit of
work done in current period

Transferre
d-In Costs

Direct
Materials

Conversio
n Costs

$100.000
135.000

$0
40.000

$40.000
50.000

$235.000

$40.000

$90.000

$135.000

$40.000

$50.000

160

180

172

$843,75

$222,22

$290,70

$100.000
(0x843,75
)

$0
(100x222,
22)

$40.000
(20x290,7
0)

Assignment of costs:
Completed and transferred
out
Work in process, beginning
Cost added to beginning
work
in process in current

$140.00
0
28.036

period
Total from beginning
inventory

168.036

Started and completed

Total costs of units
completed
and tranferred out

108.534

Work in process, ending

88.430
$365.00
0

Total costs accounted for

Akun Work in Process-Testing:

(80x843,7
5)

(80x222,2
2)

(80x290,7
0)

(80x843,7
5)

(0x222,22
)

(72x290,7
0)

$235.000

$40.000

$90.000

276.570

Work in Process-Testing
Beginning inventory, July 1
Transferred out
140.000
276.570
Transferred-in costs
135.000
Direct materials
40.000
Conversion costs
50.000
Ending inventory, July 31
88.430
Hal yang perlu diingat mengenai kos transferred-in:
1. Pastikan untuk memasukkan transferred-in costs dari departemen
sebelumnya dalam perhitungan
2. Dalam menghitung kos transferred-in menggunakan FIFO, jangan
mengabaikan kos periode sebelumnya untuk unit dalam proses pada awal
periode berjalan tetapi sekarang termasuk dalam unit transferred.
3. Unit kos dapat berfluktuasi.
4. Unit dapat diukur dalam satuan yang berbeda pada departemen yang
berbeda.