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Kalkulasi Biaya Proses Pertemuan 07-08 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009.

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Presentation on theme: "Kalkulasi Biaya Proses Pertemuan 07-08 Matakuliah: A0486 - Akuntansi Biaya Tahun: 2009."— Presentation transcript:

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2 Kalkulasi Biaya Proses Pertemuan Matakuliah: A Akuntansi Biaya Tahun: 2009

3 Bina Nusantara Latihan soal teori Q6-1 What is the basic objective of process costing

4 Bina Nusantara Latihan soal teori Q6-2 Job order costing and process costing should be used in different types of manufacturing environments. Contrast the manufacturing environments for two different costing methods.

5 Bina Nusantara Latihan soal teori Q6-4 Discuss three different patterns of physical flow of product

6 Bina Nusantara Latihan soal teori Q6-10 What is an equivalent unit of production? How is it used?

7 Bina Nusantara Latihan soal hitungan E6-4 Costs of Production Report: First Department; Average Cost. Tokyo Manufacturing Company produces a product in two manufacturing departments, Moldin and Finishing. The product is molded out of plastic in the Molding Department and then transferred to the Finishing Department, where parts are added to the molded plastic unit. Because only one product is manufactured by the company, a process cost system is used with an average cost flow assumption.

8 Bina Nusantara Latihan soal hitungan Data related to August operations in the Molding Department are: Beginning Inventory Added This Period Costs charged to the department: Materials$4.120$ Direct labor Factory overhead

9 Bina Nusantara Latihan soal hitungan During the period, units were transffered from the Molding Department to the Finishing Department. The Molding Department had units still in process at the end of July; they were 100% complete as to materials and 40% complete as to conversion cost. The Molding Department had 800 units still in process at the end of August; they were 75% complete as to materials and 25% complete as to conversion cost. Required: Prepare an August cost of production report for the Molding Department

10 Bina Nusantara Latihan soal hitungan E6-5 Cost of Production Report; Second Department; Average Cost. Stanislov Corporation manufactures a product in three departments. The product is cut out of sheet metal in the Cutting Department, then transferred to the Forming Department where it is bent to shape and certain parts purchased from outside vendors are added to the unit. The product is finally transferred to the painting Department, where it is primed, painted, and packaged. Because only uses the average cost flow assumption to account for its work in process inventories. Data related to September operations in the Forming department are:

11 Bina Nusantara Latihan soal hitungan Units in beginning inventory1.400 Units received from the Cutting Department this period4.600 Units transferred to Painting Department this period5.000 Units in ending inventory (60% materials, 30% labor and overhead) Beginning Inventory Added This Period Cost charged to the department: Costs from the preceding department$21.120$ Materials Direct labor Factory overhead

12 Bina Nusantara Latihan soal hitungan Required: Prepare a September cost of production report for the Forming Department

13 Bina Nusantara Latihan soal hitungan E6-8 Cost of Production Report; Increase in Quality with Added Materials; Average Cost. Canoli Cola Company produces a soft drink in three departments, Syrup, Carbonation, and Bottling, Syrup, which gives the drink its falvor, is produced in the first department. The syrup is then transferred to the second department, where carbonated water is added to give the drink its fizz. After carbonated water has been added, the liquid drink is bottled. A process cost system with an average cost flow assumption is used to account for work in process inventories. Data related to operations in the Carbonations Department during October are:

14 Bina Nusantara Latihan soal hitungan Units in beginning inventory1.000 Units received from the Syrup Department this period2.000 Units added to process in the Carbonation Department this period6.000 Units transferred to Bottling Department this period7.800 Units in ending inventory (100% materials, 25% labor and overhead)1.200 Beginning Inventory Added This Period Cost charged to the department: Costs from the preceding department$1.120$9.680 Materials Direct labor Factory overhead

15 Bina Nusantara Latihan soal hitungan Required: Prepare a cost of production report for the Carbonation Department

16 Bina Nusantara Latihan soal hitungan E6-10 (Appendix) Cost of Production Report: First Department; FIFO. Shankar Manufacturing Company produces a product that is manufactured in two departments. The product is cut out of wood in the Cutting Department and then transferred to the Assembly Department, where parts purchased from outside vendors are added to the base unit. Because only one product its manufactured by the company, a process cost system is used. The company uses the FIFO cost flow assumption to account for its work in process inventories. Data related to July operations in the Cutting Department are;

17 Bina Nusantara Latihan soal hitungan Beginning InventoryAdded This Period Costs charged to the department Materials$2.940$ Direct labor Factory overhead At the end of June, there were 100 units in process in the Cutting Department, 60% complete as to materials and 20% complete as to conversion cost. During July, 850 units were transferred from the Cutting Department to the Assembly Department. At the end of July, there were 150 units still in process in the Cutting Department, 100% complete as to materials, 60% complete as to labor, and 50% complete as to overhead cost.

18 Bina Nusantara Latihan soal hitungan Required: Prepare a July cost of production report on a FIFO basis for the Cutting Department

19 Bina Nusantara Latihan soal hitungan E6-11 Cost of Production Report; Second Department; FIFO. Cantach Tool Company manufactures a product in two departments, Cutting and Assembly. The product is cut out of sheet metal, bent to shape, and painted in the Cutting Department. Then it is transferred to the Assembly Department where purchased parts are added to the unit. A process cost system with a FIFO cost flow assumption is used to account for work in process inventories. Data related to November operations in the Assembly department are:

20 Bina Nusantara Latihan soal hitungan Units in beginning inventory (50% materials, 40% labor and overhead Units received from the Cutting Department this period2.800 Units transferred to Finished Goods inventory this period3.000 Units in ending inventory (90% materials, 80% labor and overhead)1.000 Beginning Inventory Added This Period Costs charged to the department: Costs from the preceding department$17.280$ Materials Direct labor Factory overhead

21 Bina Nusantara Latihan soal hitungan Required: Prepare a November cost of production report on a FIFO basis for the Assembly Department

22 Bina Nusantara Latihan soal hitungan E6-12 (Appendix) Cost of Production report; Increase in Quality with Added Materials; FIFO. Southwell Chemical Company produces a chemical preservative in two departments, Refining and Blending. The process begins in the Refining Department, where the liquid chemical base is removed from a crude chemical stock purchased from a large domestic chemical company. The liquid base is then transferred to the Blending Department, where other chemicals are added, which increase the total quantity of the product. The blended product is then transferred to Finished Goods to await sale and shipment to customers.

23 Bina Nusantara Latihan soal hitungan Materials are added at the beginning of the process in the Blending Department. At the end of April, there were units in process in the Blending Department, 20% complete as to labor and 40% complete as to overhead. During May, units were received from the Refining Department, and a sufficient quantity of materials was added in the Blending Department to double the quantity of units in process. At the end of May, there were units still in process, 60% complete as to labor and 80% complete as to overhead. Cost data related to May operations in the Blending Department are:

24 Bina Nusantara Latihan soal hitungan Beginning Inventory Added This Period Cost charged to the department: Costs from the preceding department$2.460$ Materials Direct labor Factory overhead

25 Bina Nusantara Latihan soal hitungan Required: Assuming a process cost system with FIFO cost flow is used to account for its work in process inventories, prepare a cost of production report for the Blending Department for may

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