Product and Service Costing

Managerial
Financial
Accounting and
Accounting
Cost Management
Product costs are
used to value Product costs are
inventory and to used for planning,
compute cost of control, directing, and
goods sold. management decision
making.
 Harga Pokok Pesanan

• Harga pokok pesanan adalah suatu metode

pengumpulan biaya produksi untuk menentukan
harga pokok produk pada perusahaan yang
menghasilkan produk atas dasar pesanan.

• Tujuan dari penggunaan metode harga pokok pesanan

adalah untuk menentukan harga pokok produk setiap
pesanan yang diterima, baik harga pokok produk
secara keseluruhan dari tiap-tiap pesanan ataupun
untuk per satuan.
Karakteristik Job-Order Costing
Proses Job-Order
Produksi Costing

❖Sifat produksi terputus-putus

(intermiten)
❖Bertujuan memenuhi pesanan
❖Bentuk produksi sesuai dengan
spesifikasi pesanan
❖Dasar produksi atas dasar order
Types of Product-Costing
Systems
Imple- Job-Order
mentasi Costing

Job-shop operations
Products manufactured in very
low volumes or one at a time.
Batch-production operations
Multiple products in batches of
relatively small quantity.
Types of Product-Costing
Systems
Imple- Job-Order
mentasi Costing

Typical job-order cost applications:

Special-order printing
Building construction

Also used in service industry

CPA Firms
Law Firms
Types of Product-Costing
Systems
Imple- Job-Order
mentasi Costing
Karakteristik Job-Order Costing

Receive Begin
orders from production
customers

Schedule Order
jobs materials

Sequence of Events
in a Job-Order Costing System
 Accumulating Costs in a
Job-Order Costing System
Manufacturing
overhead (OH)
Applied to each
Direct job using a
materials predetermined
rate

THE JOB

Direct
labor
 Accumulating Costs in a
Job-Order Costing System
Charge direct material and direct
labor to each job as incurred.
Direct Materials
Job No. 1 Special
documents
Direct Labor
Job No. 2 are used to
track costs
for each job.
Manufacturing Job No. 3
Overhead
Apply overhead to each job
using a predetermined rate.
 Accumulating Costs in a
Job-Order Costing System

The primary
document for
tracking the costs
associated with a
given job is the
job-cost record.

Let’s investigate
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount

Cost Summary Units Shipped

Product Costs Amount Date Number Balance
Direct Materials
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials
A materials requisition
Direct Labor Manufacturing Overhead
form is used to
Req. No. Amount Ticket Hours Amount Hours Rate Amount

authorize the use of

materials on a job.
Cost Summary Units Shipped
Product Costs Amount Date Number Balance
Direct Materials
Direct Labor
Let’s see one
Manufacturing Overhead
Total Cost
Unit Cost
 Materials Requisition Form
RoseCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-X2

Job No. A - 143
Department B3

Description Quantity Unit Cost Total Cost

2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00

Authorized
Signature Will E. Delite
 Materials Requisition Form
RoseCo Materials Requisition Form

Requisition No. X7 - 6890 Date 3-4-X2 Cost of material

Job No. A - 143 is charged to job
Department B3
A-143.
Description Quantity Unit Cost Total Cost
2 x 4, 12 feet 12 $ 3.00 $ 36.00
1 x 6, 12 feet 20 4.00 80.00
$ 116.00
Type, quantity, and
total cost of material
charged to job A-143.
Authorized
The materials requisition
Signature Will E.
form Delite
is the source document for
recording material usage in the accounting records.
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116

Cost Summary Units Shipped

Product Costs Amount Date Number Balance
Direct Materials $ 116
Direct Labor
Manufacturing Overhead
Total Cost
Unit Cost
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed Accumulate
Item Wooden cargo crate direct labor
Direct Materials Direct Labor Manufacturingcosts by
Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116
means of a
work record,
such as a time
Cost Summary ticket,
Units Shippedfor each
Product Costs Amount Date Number Balance
Direct Materials $ 116
employee.
Direct Labor
Manufacturing Overhead
Total Cost Let’s see one
Unit Cost
 Employee Time Ticket
RoseCo Employee Time Ticket

Time Ticket No. 36 Date 3-5-X2

Employee I. M. Skilled Station 42

Starting Ending Hours Hourly

Time Time Completed Rate Amount Job No.
08:00 16:00 8,00 $ 11,00 $ 88,00 A-143

Totals 8,00 $ 11,00 $ 88,00 A-143

Supervisor C. M. Workman
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88

Cost Summary Units Shipped

Product Costs Amount Date Number Balance
Direct Materials $ 116
Direct Labor $ 88
Manufacturing Overhead
Total Cost
Unit Cost
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88

Cost Summary Units Shipped

Product Costs Apply Date
Amount manufacturing
Number Balance
Direct Materials overhead
$ 116 to jobs using a
Direct Labor predetermined
$ 88 overhead rate
Manufacturing Overhead based on direct labor hours
Total Cost
(DLH).
Unit Cost
Let’s do it
 Manufacturing Overhead Costs
Overhead is applied to jobs using a Predetermined
Overhead Rate (POHR) based on estimates made at
the beginning of the accounting period.

Budgeted manufacturing overhead cost

POHR =
Budgeted amount of cost driver (or activity base)

Overhead applied = POHR × Actual activity

Based on estimates, and Actual amount of the allocation

determined before the base, such as direct labor hours,
period begins incurred during the period
21
 Contoh: penentuan komponen POHR
(Predetermine Overhead Rate)
Listrik pabrik/Kwh 1.500.000
Air/M3 5.000.000
Perawatan mesin/JM 2.000.000
Gaji Operator mesin/jm 10.000.000
Asuransi Bagunan pabrik/HP/NB/Luas 10.000.000
Gaji Mandor, Supervisor /jk 10.000.000
Adm. Pabrik / jk 2.000.000
Total Biaya overhead 40.500.000
Manufacturing Overhead Costs
Overhead is applied to jobs using a predetermined
overhead rate (POHR) based on estimates made at
the beginning of the accounting period.

Budgeted manufacturing overhead cost

POHR =
Budgeted amount of cost driver (or activity base)

Overhead applied = POHR × Actual activity

Recall the wooden crate example where:
Overhead applied = $4 per DLH × 8 DLH = $32

23
Job-Order Cost Accounting
RoseCo Job-Cost Record
Job Number A - 143 Date Initiated 3-4-X2
Date Completed 3-5-X2
Department B3 Units Completed 2
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88 8 $ 4 $ 32

Cost Summary Units Shipped

Product Costs Amount Date Number Balance
Direct Materials $ 116
Direct Labor $ 88
Manufacturing Overhead $ 32
Total Cost $ 236
Unit Cost $ 118
24
 Job-Order Costing
in Non-manufacturing Organizations

THE JOB

Cases Missions

Programs Contracts
 Changing Technology in
Manufacturing Operations
Computerized data
interchange has eliminated
much of the paperwork
associated with job-order
cost systems.

Scanning devices have

simplified data entry to
record material and labor
use.
harga pokok proses
 Adalah sistem penentuan
biaya pokok yang dipakai
oleh prusahaan-perusahaan
yang menghasilkan produk-
produk yang serupa atau
mempunyai aliran produksi
yang terus-menerus
(produksi massal).
Comparison of Job-Order Costing
and Process Costing
Process
Process Job-order
Costing
Costing Costing

Used for production of small,

identical, low cost items.
Mass produced in automated
continuous production process.
Costs cannot be directly traced to
each unit of product.
Comparison of Job-Order Costing
and Process Costing
Process
Process Job-order
Costing
Costing Costing

Typical process cost applications:

Petrochemical refinery
Paint manufacturer
Paper mill
Beverages, etc
Typical Company with Process
Costing System :
 Comparison of Job-Order
Costing and Process Costing
Job-order costing Process costing
– Costs accumulated by – Costs accumulated by
the job. department or process.
– Work in process has a
– Work in process has a
production report for
job-cost sheet for each each batch of products.
job.
– A few identical, low cost
– Many unique, high cost products.
jobs.
– Units continuously
– Jobs built to customer produced for inventory
order. in automated process.
 Departemen Pemrosesan
Departemen B

Unit-unit diselesaikan
sebagian

Unit-unit diselesaikan
sebagian

Departemen C

Departemen A
Masukan
bahan
baku
pokok
Barang Jadi
 Departemen Pemrosesan
Departemen A Departemen B Departemen C

Masukan
bahan
baku
pokok

Barang Jadi

Pemrosesan paralel
berlangsung dalam
situasi di mana
setelah titik tertentu,
beberapa unit
mungkin melalui
departemen-
departemen Departemen D Departemen E
pemrosesan yang
berbeda
dibandingkan
dengan yang lain

Barang Jadi
 Process Costing
Direct Direct-labor costs
Material are usually small
in comparison to
Dollar Amount

Manufacturing other product

Overhead costs in process
cost systems.
Direct (high level of
Labor automation)

Type of Product Cost

 Process Costing
Direct Direct-labor costs
Material are usually small
in comparison to
Conversion
Dollar Amount

other product
costs in process
cost systems.
(high level of
automation)

Type of Product Cost

So, direct labor and manufacturing overhead are often

combined into one product cost called conversion.
Departmental Production Report
 Analysis of  Calculation
physical flow of equivalent
of units. units.

Production
Report

 Computation  Analysis of
of unit costs. total costs.
 EKUIVALEN UNIT PRODUKSI
• Salah satu karakteristik dalam penentuan Biaya Pokok Proses adalah
menghitung ekuivalen unit-unit produksi untuk setiap departemen
atau proses dalam setiap periode akuntansi.

• Penghitungan ekuivalen unit diperlukan sebelum biaya-biaya satuan

produk dapat dihitung, keluaran departemen selalu dinyatakan
dalam istilah ekuivalen unit-unit produksi yaitu jumlah unit yang
akan selesai diolah selama suatu periode bilamana segenap upaya
departemen menghasilkan unit-unit produk yang telah selesai.

• Dalam menghitung ekuivalen unit dapat digunakan dua metode

yaitu :
– Metode Rata-rata Tertimbang
– Metode FIFO
Equivalent Units Example

Two one-half completed products are

equivalent to one completed product.

+ = l

So, 10,000 units 70 percent complete

are equivalent to 7,000 complete units.
 Metode Rata-Rata Tertimbang
Dengan menggunakan metode rata-rata tertimbang, ekuivalen unit dapat dihitung sebagai berikut :
Unit-unit yang selesai + Ekuivalen unit-unit dalam persediaan akhir BDP
= -------------------------------------------------------------------------------------------
Ekuivalen unit-unit produksi
Misal : Anggaplah bahwa PT. Barata memproduksi sebuah produk melalui 5 (lima) departemen,
berikut adalah aktivitas yang dilakukan oleh Departemen B selama bulan Mei 2019 :
Barang Dalam Proses, awal :
Unit yang masih dalam proses 200 unit
Tingkat penyelesaian bahan 50%
Tingkat penyelesaiankonversi 30%
Biaya persediaan awal :
Biaya bahan Rp 3.000.000,-
Biaya konversi Rp 1.000.000,-
-----------------------
Total biaya dalam proses Rp. 4.000.000,-

Unit yang masuk ke produksi selama Mei 2019 5.000 unit

Unit diselesaikan dan ditransfer ke departemen berikutnya (Dept C) 4.800 unit
Biaya yang ditambahkan ke produksi selama Mei 2019 :
Biaya bahan Rp. 74.000.000,-
Biaya konversi Rp. 70.000.000,-
-----------------------
Total biaya yang ditambahkan ke departemen B Rp. 144.000.000,-

Barang Dalam Proses, akhir : Let’s calc it!

Unit masih dalam proses 400 unit
Tingkat penyelesaian bahan 40%
Tingkat penyelesaian konversi 25%
Production Report Example

At this point, we need

to look at an example
to illustrate the
departmental
production report.
a. Menghitung Unit Ekuivalen : Kuantitas Unit Ekuivalen
Bahan Konversi

Barang dalam proses, 1 Mei 2019 (50% bahan, 30% konversi) 200
Masuk ke produksi (transfer dari departemen A) 5.000
--------
Total unit 5.200

Unit selesai diproduksi dan ditransfer ke departemen berikutnya (Dept C) 4.800 4.800 4.800
Barang dalam proses, 31 Mei 2019 (40% bahan, 25% konversi) 400 160 100
-------- ------- -------
Total unit dan unit ekuivalen 5.200 4.960 4.900
-------- ------- -------

Catt : Bahan : 40% x 400 = 160 UE

Konversi : 25% x 400 = 100 UE
b. Menghitung Biaya per Unit Ekuivalen :

Deskripsi Total Biaya Bahan Konversi Unit Total

Barang dalam proses, 1 Mei 2019 4.000.000,- 3.000.000,- 1.000.000,-
Penambahan biaya ke dalam departemen (Dept B) 144.000.000,- 74.000.000,- 70.000.000,-
148.000.000,- 77.000.000,- 71.000.000,-

Unit Ekuivalen Produksi 4.960 unit 4.900 unit

Biaya per unit ekuivalen 15.524.,- 14.490.,- 30.014.,-

Catt :
Bahan : Rp. 77.000.000 : 4.960 unit = Rp. 15.524,-
Konversi : Rp. 71.000.000 : 4.900 unit = Rp. 14.490,-
 PT. BARATA
LAPORAN PRODUKSI - DEPARTEMEN B
Untuk bulan yang berakhir pada tanggal 31 Mei 2019
(Metode Rata-rata Tertimbang)

Barang dalam proses, awal (50% bahan, 30% konversi) 200

Masuk ke produksi (transfer dari Dept sebelumnya) 5.000
Total produksi 5.200

Unit ekuivalen : Bahan Konversi

Selesai diproduksi dan ditransfer ke Dept berikutnya 4.800 4.800 4.800
Barang dalam proses, akhir (40% bahan, 25% konversi) 400 160 100
------- ------- -------
Total dan unit ekuivalen 5.200 4.960 4.900

Perhitungan Biaya :
Barang dalam proses, awal 4.000.000,- 3.000.000,- 1.000.000,-
Penambahan biaya ke Departemen B 144.000.000,- 74.000.000,- 70.000.000,-
---------------- --------------- ---------------
Total biaya (a) 148.000.000,- 77.000.000,- 71.000.000,-
Unit Ekuivalen (b) 4.960 unit 4.900 unit
Biaya per Unit Ekuivalen (a : b) Rp. 15.524,- Rp. 14.490,- ➔ 30.014,-

Produk selesai dan ditransfer ke Departemen berikutnya

= 4.800 unit x Rp. 30.014,- 144.067.200,- 4.800 unit 4.800 unit
Barang dalam proses, akhir
Bahan : Rp 15.524,- per unit ekuivalen 2.483.840,- 160 unit
Konversi : Rp. 14.490,- per unit ekuivalen 1.449.000,- 100 unit
---------------
Total Barang Dalam Proses, 31 Mei 2019 3.932.840,-
---------------
Total Biaya 148.000.040,- ➔ dibulatkan Rp. 148.000.000,-
Production Report for Other
Example
◼ MVP Sports Equipment Company makes baseball
gloves in two departments, Cutting and Stitching.
◼ MVP uses the weighted-average cost procedure.
◼ Material is added at the beginning of the Cutting
Department, and conversion is incurred uniformly
throughout the process.
◼ Using the following information for the month of
March, let’s prepare a production report for the
Cutting Department.
 Exh.
4-4

Production Report Example

Work in process, March 1: 20,000 units Cost
Materials: 100% complete. $ 50,000
Conversion: 10% complete. 7,200

Units started into production in March: 30,000 units

Units completed and transferred out in March: 40,000 units

Work in process, March 31: 10,000 units

Materials 100% complete.
Conversion 50% complete.

Costs incurred during March

Materials cost $ 90,000
Conversion cost $ 193,500
 Exh.
4-5

Production Report Example

Analysis of Physical Flow of Units

Physical
Units
Work in process, March 1 20,000
Units started during March 30,000
Total units to account for 50,000

Units completed and transferred out during March 40,000

Work in process, March 31 10,000
Total units accounted for 50,000
 Exh.
4-6

Production Report Example

Calculation of Equivalent Units

Conversion Equivalent Units

Physical Percentage Direct
Units Complete Material Conversion

Work in process, March 1 20,000 10%

Units started during March 30,000
50% of 10,000 units
Total units to account for 50,000

Units completed and transferred 40,000 100% 40,000 40,000

Work in process, March 31 10,000 50% 10,000 5,000
Total units accounted for 50,000
Total equivalent units 50,000 45,000

Beginning inventory % is not used in weighted-average method.

 Exh.
4-6

Production Report Example

Calculation of Equivalent Units

Conversion Equivalent Units

Physical Percentage Direct
Units Complete Material Conversion

Work in process, March 1 20,000 10%

Units started during March 30,000
100% of 10,000 units, all
Total units to account for 50,000
material added at beginning
Units completed and transferred 40,000 100% 40,000 40,000
Work in process, March 31 10,000 50% 10,000 5,000
Total units accounted for 50,000
Total equivalent units 50,000 45,000
 Exh.
4-7

Production Report Example

Computation of unit costs
Direct
Material Conversion Total
Work in Process, March 1 $ 50,000 $ 7,200 $ 57,200
Costs incurred during March 90,000 193,500 283,500
Total costs to account for $ 140,000 $ 200,700 $ 340,700
Equivalent units 50,000 45,000
Cost per equivalent unit $ 2.80 $ 4.46 $ 7.26

$140,000 ÷ 50,000 equivalent units

$2.80 + $4.46
$200,700 ÷ 45,000 equivalent units
 Exh.
4-8

Production Report Example

Analysis of total costs

Cost of goods completed and transferred during March

40,000 units × $7.26 per equivalent unit $ 290,400
Costs remaining in work-in-process on March 31
Direct Material:
10,000 equivalent units × $2.80 per equivalent unit $ 28,000
Conversion:
5,000 equivalent units × $4.46 per equivalent unit 22,300
Total cost of March 31 work in process 50,300
All costs
Total costs accounted for accounted for $ 340,700
 Metode First-In, First-Out (FIFO)
❖ Komputasi unit ekuivalen dengan menggunakan metode
FIFO, berbeda dengan metode rata-rata tertimbang.

❖ Jumlah unit yang ditransfer ke departemen

berikutnya/menjadi barang jadi dibagi menjadi dua
bagian, pertama unit-unit yang masuk dari persediaan
awal yang diselesaikan dan ditransfer keluar, kedua
terdiri atas unit-unit yang dimulai dan diselesaikan
selama periode berjalan.

❖ Adanya pertimbangan penuh atas jumlah kerja yang

dicurahkan selama periode terhadap unit-unit
persediaan awal rekening BDP dan unit-unit dalam
pesediaan akhir, dilakukan konversi kedua jenis
persediaan tersebut ke dalam dasar ekuivalen unit.
Dengan kata lain, di dalam komputasi ekuivalen unit metode FIFO terdiri atas 3 jumlah :
▪ Pekerjaan yang diperlukan untuk merampungkan unit-unit pada persediaan awal
▪ Pekerjaan yang dicurahkan atas unit-unit yang dimulai dan diakhiri selama periode tersebut
▪ Pekerjaan yang dicurahkan atas unit-unit yang diselesaikan dalam persediaan akhir.

Rumus untuk menghitung unit ekuivalen produksi :

Unit Ekuivalen Produksi = Unit ekuivalen untuk melengkapi persediaan awal + Unit yang masuk dan
diselesaikan selama periode tertentu + Unit ekuivalen persediaan akhir
barang dalam proses

Unit Ekuivalen Produksi = Unit yang ditransfer keluar + unit ekuivalen persediaan akhir BDP – unit
ekuivalen persediaan awal BDP
Sebagai ilustrasi, dengan menggunakan data pada PT. BARATA pada Departemen B sebelumnya, telah menyelesaikan dan
mentransfer kepada departemen berikutnya sebanyak 4.800 unit, karena 200 unit berasal dari persediaan awal, Departemen B harus
memasukkan dan menyelesaikan 4.600 unit dalam bulan Mei 2019. Sebanyak 200 unit dalam persediaan memiliki tingkat penyelesaian
50% BB, dan 30% Konversi. Untuk menyelesaikan yang 200 unit maka diperlukan pekerjaan 50% BB dan 70% Konversi. Perhitungan
unit ekuivalen sebagai berikut :
Bahan Konversi
Barang dalam proses, awal (1 Mei 2019)
200 unit x (100% - 50%) 1) 100
200 unit x (100% - 30%) 1) 140
Unit yang masuk dan diselesaikan bulan Mei 2019 ➔ 4.600 2)
4.600 2)

Barang Dalam Proses, akhir (31 Mei 2019)

400 unit x 40% 160
400 unit x 25% 100
Unit Ekuivalen produksi ➔ 4.860 4.840

Catatan :
1) pekerjaan yang diperlukan untuk menyelesaikan produksi persediaan barang dalam proses, awal
2) 4.800 unit selesai dikirim ke departemen berikutnya – 200 unit dalam persediaan awal. (Metode FIFO ➔
BDP awal diselesaikan terlebih dulu).
Perbandingan Unit Ekuivalen : Metode Rata-rata Tertimbang dan Metode FIFO
pada PT. BARATA – Departemen B, dpt digambarkan sebagai berikut
(Konversi) :

Metode Rata-rata Tertimbang

Persediaan awal Persediaan Akhir
5.000 unit masuk
Barang Dalam Proses Barang Dalam Proses

200 unit
30% tingkat penyelesaian 4.600 unit dimasukkan dan diselesaikan 400 unit
25% tingkat penyelesaian

Unit yang diselesaikan dan ditransfer ke Departemen berikutnya : 4.800

Persediaan akhir – Barang Dalam Proses 100
------
Unit Ekuivalen Produksi 4.900
 Metode FIFO
Persediaan awal Persediaan Akhir
5.000 unit masuk
Barang Dalam Proses Barang Dalam Proses

200 unit
30% tingkat penyelesaian 4.600 unit dimasukkan dan diselesaikan 400 unit
25% tingkat penyelesaian

Barang Dalam Proses, awal 140

- 200 unit x 70%
Unit yang diselesaikan dan ditransfer ke Departemen berikutnya 4.600
Persediaan akhir – Barang Dalam Proses 100
------
Unit Ekuivalen Produksi 4.840

BAHAN KONVERSI
Unit Ekuivalen – metode rata-rata tertimbang 4.960 4.900 REKONSILIASI
Dikurangi dalam persediaan BDP, awal : UNIT EKUIVALEN
200 unit x 50% 100
200 unit x 30% 60
Unit ekuivalen produksi – FIFO 4.860 4.840
 PT. BARATA
LAPORAN PRODUKSI - DEPARTEMEN B
Untuk bulan yang berakhir pada tanggal 31 Mei 2019
(Metode FIFO)

Skedul Kuantitas & Unit Ekuivalen :

Barang dalam proses, awal (50% bahan, 30% konversi) 200
Masuk ke produksi (transfer dari Dept sebelumnya) 5.000
Total Unit 5.200

Unit Ekuivalen
Unit Produksi Bahan Konversi

Dikirim ke departemen berikutnya

Dari Persediaan – BDP, awal (1 Mei 2019) 200 100 140
Masuk dan diselesaikan pada periode ini 4.600 4.600 4.600
Persediaan – BDP, akhir (31 Mei 2019) ➔ (40% BB, 25% Konversi) 400 160 100
------- ------- ------
Total unit dan unit ekuivalen 5.200 4.860 4.840

Perhitungan Biaya per unit ekuivalen :

Barang dalam proses 1 Mei 2019 4.000.000,-

Penambahan biaya ke Departemen B (a) 144.000.000,- 74.000.000,- 70.000.000,-
----------------
Total biaya 148.000.000,-

Unit Ekuivalen (b) 4.860 unit 4.840 unit

Biaya per Unit Ekuivalen (a : b) ➔ Rp. 29.689,- 15.226,- 14.463,-

Perhitungan Biaya :
Unit Ekuivalen
Unit Produksi Bahan Konversi
Produk selesai dan ditransfer ke Departemen berikutnya
Dari Barang dalam proses, awal
Biaya dalam persediaan awal 4.000.000,-
Biaya yang diperlukan untuk persediaan awal :
Bahan : Rp 15.226,- per unit ekuivalen 1.522.600,- 100 unit
Konversi : Rp. 14.463,- per unit ekuivalen 2.024.820,- 140 unit
---------------
Total Biaya untuk persediaan awal 7.547.420,-

Unit yang masuk dan diselesaikan pada periode ini

Biaya per unit ekuivalen Rp. 29.689,- 136.569.400,- 4.600 unit 4.600 unit
-----------------
Total Biaya yang dikirim ke departemen berikutnya 144.116.820,-

Barang dalam proses, akhir (31 Mei 2019)

Bahan : Rp 15.226,- per unit ekuivalen 2.436.160,- 160 unit
Konversi : Rp. 14.463,- per unit ekuivalen 1.446.300,- 100 unit
-----------------
Total Barang Dalam Proses 3.882.460,-
-----------------
Total Biaya Departemen B periode ini 147.999.280,- ➔ dibulatkan Rp. 148.000.000,-
 Operation Costing
Operation costing employs some aspects
of both job-order and process costing.

Job-order Operation Costing Process

Costing (Products produced in batches) Costing

Material Costs Charged Conversion costs

to batches as in assigned to batches
job-order costing. as in process costing.
It’s time to your Job!
 Job-Order Costing in
Construction Service Company
◼ SPC Construction Co., Beverly Hills, Los Angeles, designs and
builds large multiple-apartment housing units. The company
use cost-plus profit contract, and the profit factor used is 20
percent of total job cost. Costs are accumulated for three
primary activities : Building Design, Building Construction,
and Surface Preparation & Inspection. Direct materials and
contructions labor are traceable to each job. The following
are current construction overhead rates based on labor
hours :

◼ Building Design $8.00 per hour

◼ Building Construction $15.00 per hour
◼ Surface Prep & Inspection $10.00 per hour
Two large apartment complexes were in process at the end of
November, 2022. During December, the costs related to these
projects were as follows :
Busch Salter
Apartments Housing., Inc
◼ Begining Balances :
◼ Building Design $31,400.00 $47,900.00
◼ Building Construction $196,200.00 $246,100.00
◼ Surface Prep & Inspection $8,600.00 $10,540.00

Work during December :

◼ Building Design
◼ Direct materials $0.00 $1,200.00
◼ Labor : hours 10 hrs 30 hrs
dollars $200.00 $600.00

◼ Building Construction
◼ Direct materials $140,900.00 $172,300.00
◼ Labor : hours 1,540 hrs 730 hrs
dollars $24,640.00 $11,680.00

◼ Surface Prep aration & Inspection

◼ Direct materials $36,220.00 $8,450.00
◼ Labor : hours 760 hrs 80 hrs
dollars $13,680.00 $1,440.00
You are SPC’s Management Accountant, and required
by your Manager to:

◼ Create the job order cost cards for the two

construction projects!

◼ The Busch Apartments project was completed by

the end of December. What will be the billing
amount for this job?

◼ What is SPC Construction Co.’s December ending

Construction-in-Process account balance? Give
simple analysis in cost percentage for each item
based on your compute!
Terima kasih