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Materi Presentasi - Proses Costing

Materi Presentasi - Proses Costing

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Published by Dewi Ismiyati

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Published by: Dewi Ismiyati on Oct 24, 2010
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03/28/2015

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Production BWIP, 1 Juli (75% completed) Completed & transferred out EWIP, 31 juli (25% completed) 20,000 50,000 10,000 Cost WIP, 1 Juli Cost added Juli $3,525 $10,125

WEIGHTED AVERAGE METHOD
1. Physical flow : Unit yang dipertanggung jawabkan : BWIP , 75% completed started during Juli total unit yang dipertanggungjawabkan Unit yang diperhitungkan : completed & transferred out : started & completed BWIP EWIP , 25% completed total unit yang diperhitungkan 20,000 40,000 60,000

FIFO METHOD
1. Physical flow : Unit yang dipertanggung jawabkan : BWIP , 75% completed started during Juli total unit yang dipertanggungjawabkan Unit yang diperhitungkan : completed & transferred out : started & completed BWIP EWIP , 25% completed total unit yang diperhitungkan 20,000 40,000 60,000

30,000 20,000

50,000 10,000 60,000

2.

Equivalent unit :

unit completed + EWIP , 25% completed equivalent unit

(10,000 x 25%)

50,000 2,500 52,500

3.

Unit cost :

$ 3,525 + $ 10,125 52,500

'= $ 0.26 / eq unit

4.

Inventories :

cost of goods transf out cost of EWIP total biaya yang diperhitungkan

50,000 x $ 0.26 2,500 x $ 0.26

= $ 13,000 = $ 650 $13,650

5.

Cost reconsiliation : biaya yg dipertanggungjawabkan : BWIP $3,525 cost added $10,125 $13,650 biaya yg diperhitungkan : COG transf out $3,525 EWIP $10,125 $13,650

Physical flow FIFO = Physical flow Weighted Average
2. Equivalent unit : 3. Unit cost : 4. Inventories : 5. Cost reconsiliation :

30,000 20,000

50,000 10,000 60,000

unit started & completed + BWIP (100% - 75%) x 20,000 + EWIP , 25% completed (10,000 x 25%) equivalent unit $10,125 37,500 '= $ 0.27 / unit

30,000 5,000 2,500 37,500

cost of goods transf out BWIP $ 3,525 + (5,000 x $ 0.27) started&compl 30,000 x $ 0.27 cost of EWIP 2,500 x $ 0.27 total biaya yang diperhitungkan biaya yg dipertanggungjawabkan : BWIP $3,525 cost added $10,125 $13,650

= $ 4,875 = $ 8,100 = $ 675 '$ 13,650

biaya yg diperhitungkan : BWIP = $ 4,875 started & completed = $ 8,100 cost of EWIP = $ 675 '$ 13,650

000 10.000 60. 1 Juli (50% completed) Completed & transferred out EWIP.000 20.22 20.000 $3.000 = $ 200 + $ 3.200 = $ 3. CC 40%) equivalent unit 3.400 CC = $ 400 $17.000 60. Cost reconsiliation : biaya yg diperhitungkan : COG transf out = $ 13. Physical flow : Unit yang dipertanggung jawabkan : BWIP .05 2.000 x $ 0.600 $200 $12.000 80.000 50.NONUNIFORM / MULTIPLE INPUTS Production BWIP.200 1.000 80.000 20.200 EWIP material = $ 3.17 8.05 = $ 0.000 70.17 $0.000 x $ 0.000 60.800 current cost $15. (material 100% .600 + $ 12. Unit cost : unit material cost unit conversion cost total unit cost = $ 1.000 20.22 / completed unit 4.17 + $ 0.000 x $ 0.000 80.000 = $ 0.200 68.000 80.000 Cost WIP 1 Jul.000 .000 = = $0.000 68. Equivalent unit : unit completed + EWIP. 31 Juli (40% completed) 10. Inventories : cost of goods transf out cost of EWIP : material CC total biaya yang diperhitungkan biaya yg dipertanggungjawabkan : BWIP $1.000 8. 40% completed total unit yang diperhitungkan 10.000 Material Conversion cost 60.000 5.400 = $ 400 $17.05 = $ 13. Material Conversion Cost Current cost Material Conversion Cost $1.200 $17.000 60. 50% completed started during Juli total unit yang dipertanggungjawabkan Unit yang diperhitungkan : completed & transferred out started & completed BWIP EWIP .

000 units Completed & Transferred Out UNUNIFORM 70.000 Ending Work in Process 50.000 units Started 20.000 Started & Completed 10.000 Beginning Work in Process 30.000 Ending Work in Process 60.000 units Started 10.000 Beginning Work in Process 50.WEIGHTED AVERAGE METHOD 40.000 units Completed & Transferred out .000 Started & Completed 20.

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