English - Metode Harga Pokok Proses (Masalah Khusus)

STMIK PRIMAKARA March 29, 2020
Process
Costing 1901030049 - Sutha Wijaya Harjono
Method 1901030048 - Ni Putu Rani Windari
(Special Problems)
Process Costing Method (Special Problems) March 29, 2020
1 Treating and Recording Lost Products
Today's
Agenda 2 Treating and Recording Damaged Products
3 Treating and Recording Defective Products

Are you ready?
Treating and Recording

Lost Products
Product Lost Missing products are
In Process
1 assumed to occur early in
the process
If the value of the lost product is sufficiently Missing products are assumed
material, its effect on determining the cost of 2 to occur at the end of the
the product must be calculated. process
1st Example
March 29, 2020
Product Lost In Process
Production Data
Lost early in the process
Information 1st Department 2nd Departement
Work in progress 125.000 Unit 100.000 Unit
Finished goods 100.000 Unit 85.000 Unit
Goods in progress 20.000 Unit 10.000 Unit
PT WINDARI produces product X
using the cost-of-process
Products missing early 5.000 Unit 5.000 Unit
method, through 2 production Work-in-progress completion rate
departments, information related Material Costs 100% 100%
to the preparation of production Conversion Fee 75% 50%
cost reports as follows:
Production cost
Type of Fee 1st Departemen 2nd Departement
Bahan Rp 6.000.000 --
Labor Rp 3.450.000 Rp 6.300.000
Factory Overhead Rp 1.725.000 Rp 3.600.000
1st Example
March 29, 2020
Counting for 1st department Counting for 2nd department

Equivalent unit : Material = 100.000 + (20.000 x 100%) = 120.000 Equivalent unit : Material = 85.000 + (10.000 x 100%) = 95.000
Konversi = 100.000 + (20.000 x 75%) = 115.000 Conversion = 85.000 + (10.000 x 50%) = 90.000
Cost per unit : Material = Rp 6.000.000 : 120.000 = Rp 50 Cost per unit : Material = Rp 9.500.000 : 95.000 = Rp 100
Labor = Rp 3.450.000 : 115.000 = Rp 30 Labor = Rp 6.300.000 : 90.000 = Rp 70
Factory overhead = Rp 1.725.000 : 115.000 = Rp 15 + Factory Overhead = Rp 3.600.000 : 90.000 = Rp 40 +
= Rp 11.175.000 Rp 95 = Rp 19.400.000 Rp 210
Cost of Goods Calculation Cost of Goods Calculation

Cost of goods transferred to 2nd Dept = 100.000 x Rp 95 = Rp 9.500.000 The cost of goods is transferred to the warehouse = 85.000 x Rp 210 = Rp 17.850.000
The cost of the final 'Work in Process' The cost of the final 'Work in Process'
Material 100% x 20.000 x Rp 50 = Rp 1.000.000 Material 100% x 10.000 x Rp 100 = Rp 1.000.000
Labor 75% x 20.000 x Rp 30 = Rp 450.000 Labor 50% x 10.000 x Rp 70 = Rp 350.000
Factory Overhead 75% x 20.000 x Rp 15 = Rp 225.000 Factory Overhad 50% x 10.000 x Rp 40 = Rp 200.000
Rp 1.675.000 Rp 1.550.000
------------- -------------
Total fees charged Rp 11.175.000 Total fees charged Rp 119.400.000
1st Example
March 29, 2020
Record production costs and costs charged to finished and unfinished products. Journal
required:
Description Debit Credit Description Debit Credit
Work in Process-Dept 1 11.175.000 Work in Process-Dept 2 9.900.000
Material 6.000.000 Payroll 6.300.000
Payroll 3.450.000 FOH control Dept 2 3.600.000
FOH control Dept 1 1.725.000
This journal is in the same format
Total Production Costs 1st Dep Total Production Costs 2nd Dep as the condition of the product and
nothing is lost, the difference is
Work in Process-Dept 2 9.500.000 Finished Good Inventory 17.850.000 that there is a price adjustment
Work in Process Inventory 1.675.000 Work in Process Inventory 1.550.000
per unit for finished goods that are
transferred to department 2
Amount of finished goods & WIP Amount of finished goods & WIP
2nd Example
March 29, 2020
Production Data
Missing at the end of the process
Information Departement 1 Departement 2
Work in Progress 125.000 Unit 100.000 Unit
PT WINDARI produces product X Goods in process of finishing 20.000 Unit 10.000 Unit
using the cost-of-process Lost at the end 5.000 Unit 5.000 Unit
method, through 2 production Final 'Work In Process' Completion Rate:
departments, information related
Material cost 100% 100%
to the preparation of production
cost reports as follows: Conversion fee 75% 50%
Production cost
Type of Fee Departement 1 Departement 2
Material Rp 5.000.000 --
Labor Rp 2.400.000 Rp 5.700.000
Factory overhead Rp 1.200.000 Rp 3.800.000
2nd Example
March 29, 2020
Counting for department 1 Counting for department 2

Equivalent unit : Material = 100.000 + (20.000 x 100%) + 5.000 = 125.000 Equivalent unit : Material = 85.000 + (10.000 x 100%) + 5.000 = 100.000
Conversion = 100.000 + (20.000 x 75%) + 5.000 = 120.000 Conversion = 85.000 + (10.000 x 50%) + 5.000 = 95.000
Cost per unit : Material = Rp 5.000.000 : 125.000 = Rp 40 Cost per unit : Material = Rp 7.350.000 : 100.000 = Rp 73,5
Factory Overhead = Rp 1.200.000 : 120.000 = Rp 10 + Factory Overhead = Rp 3.800.000 : 95.000 = Rp 40 +
= Rp 8.600.000 Rp 70 = Rp 16.850.000 Rp 173,5

Cost of finished goods = 100.000 x Rp 70 = Rp 7.000.000 Cost of finished goods = 85.000 x Rp 173,5 = Rp 14.747.500
Cost of missing at the end goods = 5.000 x Rp 70 = Rp 350.000 Cost of missing at the end goods = 5.000 x Rp 173,5 = Rp 867.500
Cost of finished goods transfered to Dept. 2 = Rp 7.350.000 Cost of finished good transfered to Warehouse = Rp 15.615.000
Cost of final WIP Cost of final WIP
Material 100% x 20.000 x Rp 40 = Rp 800.000 Material 100% x 10.000 x Rp 73,5 = Rp 735.000
Factory Overhead 75% x 20.000 x Rp 10 = Rp 150.000 Rp 1.250.000 Factory Overhead 50% x 10.000 x Rp 40 = Rp 200.000 Rp 1.235.000
Total fees charged Rp 8.600.000 Total fees charged Rp 16.850.000
2nd Example
March 29, 2020
Record the costs of finished and unfinished production.

Journal required :
Work in Process-Dept 2 7.350.000 Finished Good Inventory 15.615.000
Are you ready?
Treat and Record

Damaged Products
Products Damaged
In Processing 1 The product unit is damaged
Product defects can occur at every level of Treating the cost of damaged
production and every production department. 2 products
Damaged products have absorbed costs, so it
is necessary to treat the cost of damaged
products, both unsold and salable. Treating the sale of damaged
3 products
3rd Example
March 29, 2020
Products Damaged In Processing
Production Data
Normal Damage Does Not Sell
Work in Progress 125.000 Unit 100.000 Unit
PT WINDARI produces product X Goods in final process 20.000 Unit 10.000 Unit
using the cost-of-process Normal Damaged Product 5.000 Unit 5.000 Unit
method, through 2 production Final 'Work In Process' Completion Rate:
Material cost 100% 100%
to the preparation of production
cost reports as follows: Conversion fee 75% 50%
Production Cost
Fee Type Departement 1 Departement 2
Labor Rp 2.400.000 Rp 5.700.000
3rd Example
March 29, 2020
Counting for department 1 Counting for Departemen 2

Equivalent Unit : Material = 100.000 + (20.000 x 100%) + 5.000 = 125.000 Equivalent unit : Material = 85.000 + (10.000 x 100%) + 5.000 = 100.000
Cost per unit : Material = Rp 5.000.000 : 125.000 = Rp 40 Cost per unit : Material = Rp 7.350.000 : 100.000 = Rp 73,5
= Rp 8.600.000 Rp 70 = Rp 16.850.000 Rp 173,5

cost of finished goods = 100.000 x Rp 70 = Rp 7.000.000 Cost of finished goods = 85.000 x Rp 173,5 = Rp 14.747.500
Cost of damaged goods = 5.000 x Rp 70 = Rp 350.000 Cost of damaged goods = 5.000 x Rp 173,5 = Rp 867.500
Cost of finished goods transfered to Dept 2 = Rp 7.350.000 Cost of finished goods transfered to Dept 2 = Rp 15.615.000
Material 100% x 20.000 x Rp 40 = Rp 800.000 Material 100% x 10.000 x Rp 73,5 = Rp 735.000
Total fees charged Rp 8.600.000 Total Charged Fee Rp 16.850.000
3rd Example
March 29, 2020
Record production costs, finished and unfinished products.

Journal required:
4th Example
March 29, 2020
Production Data
Damaged Normal Soldability
WIP 125.000 Unit 100.000 Unit
Finished Goods 100.000 Unit 85.000 Unit
Normal damaged product 5.000 Unit 5.000 Unit
method, through 2 production
Final WIP Completion Rate:
to the preparation of production Material Cost 100% 100%
cost reports as follows: Conversion Fee 75% 50%
Production cost
Fee Type Departement 1 Departement 2
Labor Rp 2.400.000 Rp 5.700.000
4th Example
March 29, 2020
Damaged Normal Soldability
The answer to example 4 is the same as the answer to example 3, the only difference is the
journal, namely the journal of the sale of damaged products. Journal required:

Cash 200.000 Cash 500.000

Other income 200.000 Other income 500.000
5th Example
March 29, 2020
Production Data
Information Department 1 Department 2
WIP 125.000 Unit 100.000 Unit
Abnormal damaged products 5.000 Unit 5.000 Unit
cost reports as follows: Conversion Fee 75% 50%
Production Cost
Cost Type Department 1 Department 2
Labor Rp 2.400.000 Rp 5.700.000
5th Example
March 29, 2020
Abnormal Damage Does Not Sell
Counting for department 1 Counting for Department 2

= Rp 8.600.000 Rp 70 = Rp 16.500.000 Rp 170
Cost of Goods Calculation Cost of goods Calculation

Cost of goods transfered to Dept 2 = 100.000 x Rp 70 = Rp 7.000.000 Cost of finished goods transfered to warehouse = 85.000 x Rp 170 = Rp 14.450.000
Cost of damaged goods = 5.000 x Rp 70 = Rp 350.000 Cost of damage goods = 5.000 x Rp 170 = Rp 850.000
Cost of final WIP
Cost of Final WIP Material 100% x 10.000 x Rp 70 = Rp 700.000
Material 100% x 20.000 x Rp 40 = Rp 800.000 Labor 50% x 10.000 x Rp 60 = Rp 300.000
Labor 75% x 20.000 x Rp 20 = Rp 300.000 Factory Overhead 50% x 10.000 x Rp 40 = Rp 200.000 Rp 1.200.000
Factory Overhead 75% x 20.000 x Rp 10 = Rp 150.000 Rp 1.250.000 Total Fees Charged Rp 16.500.000
Total Fees Charged Rp 8.600.000
5th Example
March 29, 2020
Abnormal Damage Does Not Sell
Record production costs and costs charged to finished and unfinished products. Journal
and
required: The difference between abnormal damage
normal damage in unsold conditions
In the production cost report /
Payroll 2.400.000 FOH control Dept 2 3.800.000 cost of goods calculation, the
cost of damaged goods is not
FOH control Dept 1 1.200.000 charged to finished goods, but
is charged as loss for damaged
products. Whereas in the
Work in Process-Dept 2 7.000.000 Finished Good Inventory 14.450.000 journal, there is a journal of
loss of damaged goods
Loss from spoiled good 350.000 Loss from spoiled good 850.000
6th Example
March 29, 2020
Production Data
Damaged Abnormal Salable for Sale
WIP 125.000 Unit 100.000 Unit
Abnormal damage products 5.000 Unit 5.000 Unit
cost reports as follows: Conversion Cost 75% 50%
Production Cost
Labor Rp 2.400.000 Rp 5.700.000
6th Example
March 29, 2020
Damaged Abnormal Salable for Sale
The answer to example 6 is the same as the answer to example 5, the only difference is that
sale
the journal is the result of the sale of damaged products. Journal required: Difference abnormal damaged unsold for
with abnormal damaged in salable
The answer to example 6 is the
Payroll 2.400.000 FOH control Dept 2 3.800.000 same as the answer to example
5 for the production cost report
FOH control Dept 1 1.200.000 / cost of goods calculation,
Work in Process-Dept 2 7.000.000 Finished Good Inventory 14.450.000 while in the journal there is a
journal of selling damaged
Loss from spoiled good 350.000 Loss from spoiled good 850.000 goods which will reduce the
loss of damaged products.
Cash 200.000 Cash 500.000
Loss from spoiled good 200.000 Loss from spoiled good 500.000
Cost of Process Method (Special Problems) March 29, 2020
Are you ready?
Treating and Noting

Defective Products
Cost of Process Method (Special Problems) March 29, 2020
Defective Products
In Processing 1 Defective product unit
Defective products can occur at every level of Treats the cost of repairing
production and every production department. 2 defective products
Defective products are still economically
repaired so that repair costs can be treated,
whether normal or not.
7th Example
March 29, 2020
Defective Products In Processing
Production Data
Normal Defective Products
WIP 125.000 Unit 105.000 Unit
PT WINDARI processes the Goods in final process 20.000 Unit 10.000 Unit
product through 2 departments,
Defective Products 5.000 Unit 5.000 Unit
namely Department 1 and
Final WIP Completion Rate
Department 2, in both stages of
processing the product Material Cost 100% 100%
experiences defects and is Conversion Cost 75% 50%
immediately repaired into a Production Cost
finished product. Production data
and production costs for the
month of May 2010 are as follows Material Cost Rp 5.000.000 --
Labor Cost Rp 2.400.000 Rp 5.700.000
Factory Overhead Cost Rp 1.200.000 Rp 3.800.000
7th Example
March 29, 2020
PT WINDARI processes the Cost of repairing defective products

Department 2, in both stages of Material Cost Rp 250.000 Rp 1.050.000
processing the product Labor Cost Rp 240.000 Rp 500.000
experiences defects and is Factory Overhead Cost Rp 120.000 Rp 500.000
immediately repaired into a
month of May 2010 are as follows
7th Example
March 29, 2020
Counting for Department 1 Counting for Department 2

Cost per unit : Material = Rp 5.000.000 + 250.000 : 125.000 = Rp 42 Cost per unit : Material = Rp 7.875.000 + 1.050.000 : 105.000 = Rp 85
Labor = Rp 2.400.000 + 240.000 : 120.000 = Rp 22 Labor = Rp 5.700.000 + 500.000 : 100.000 = Rp 62
Factory Overhead = Rp 1.200.000 + 120.000 : 120.000 = Rp 11 + Factory Overhead = Rp 3.800.000 + 500.000 : 100.000 = Rp 43 +
= Rp 8.600.000 610.000 Rp 75 = Rp 17.375.000 2.050.000 Rp 190
Cost of goods calculation Cost of goods calculation

Cost of finished goods transfered to Dept 2 = 105.000 x Rp 75 = Rp 7.875.000 Cost of finished goods transfered to warehouse = 95.000 x Rp 190 = Rp 18.050.000

Material 100% x 20.000 x Rp 42 = Rp 840.000 Material 100% x 10.000 x Rp 85 = Rp 850.000
Total Fees Charged Rp 9.210.000 Total Fees Charged Rp 19.425.000
7th Example
March 29, 2020
Journal required:
Total production cost Dept 1 Total production cost Dept 2
Work in Process-Dept 1 610.000 Work in Process-Dept 2 2.050.000
Material 250.000 Material 1.050.000
Payroll 240.000 Payroll 500.000
FOH control Dept 1 120.000 FOH control Dept 2 500.000
Total repair cost Dept 1 Total repair cost Dept 2
Amount of Finished goods & WIP Amount of Finished goods & WIP
8th Example
March 29, 2020
Production Data
Abnormal Defective Products
WIP 125.000 Unit 105.000 Unit
PT WINDARI processes the Goods in final process 20.000 Unit 10.000 Unit
Defective goods 5.000 Unit 5.000 Unit
Final WIP Completion Rate :
Department 2, in both stages of
processing the product Material Cost 100% 100%
experiences defects and is Conversion Cost 75% 50%
immediately repaired into a Production Cost, May 2010
month of May 2010 are as follows Material Cost Rp 5.000.000 --
Labor Cost Rp 2.400.000 Rp 5.700.000
8th Example
March 29, 2020
PT WINDARI processes the Cost of repairing defective products

Cost Type Department 1 Departement 2
Department 2, in both stages of Material Cost Rp 250.000 Rp 1.050.000
processing the product Labor Cost Rp 240.000 Rp 500.000
experiences defects and is Overhead Cost Rp 120.000 Rp 500.000
immediately repaired into a
month of May 2010 are as follows
8th Example
March 29, 2020
Counting for Department 1 Counting for Department 2

Factory Overhead = Rp 1.200.000 : 120.000 = Rp 10 + Dactory Overhead = Rp 3.800.000 : 100.000 = Rp 38 +
= Rp 8.600.000 Rp 70 = Rp 16.850.000 Rp 165
Cost of goods calculation Cost of goods calculation

Cost of finished goods transfered to Dept 2 = 105.000 x Rp 70 = Rp 7.350.000 cost of goods transfered to warehouse = 95.000 x Rp 190 = Rp 18.050.000

Material 100% x 20.000 x Rp 40 = Rp 800.000 Material 100% x 10.000 x Rp 70 = Rp 700.000
Total Fees Charged Rp 8.600.000 Total fees charged Rp 16.850.000
8th Example
March 29, 2020
Journal required
Total production cost Dept 1 Total Production cost Dept 2
Loss from defective good 610.000 Loss from defective good 2.050.000
Material 250.000 Material 1.050.000
Payroll 240.000 Payroll 500.000
FOH control Dept 1 120.000 FOH control Dept 2 500.000
Total repair cost Dept 1 Total repair cost Dept 2
Amount of finished goods & WIP Amount of finished goods & WIP
Process Costing Method (Special Problem) March 29, 2020
We're done!
Thank you for your
attention! Any
questions?

English - Metode Harga Pokok Proses (Masalah Khusus)

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STMIK PRIMAKARA March 29, 2020

Method 1901030048 - Ni Putu Rani Windari

1 Treating and Recording Lost Products

3 Treating and Recording Defective Products

Are you ready?

Treating and Recording

Product Lost Missing products are

Lost early in the process

Counting for 1st department Counting for 2nd department

Cost of Goods Calculation Cost of Goods Calculation

Lost early in the process

Product Lost In Process

Counting for department 1 Counting for department 2

Cost of Goods Calculation Cost of Goods Calculation

Product Lost In Process

Record the costs of finished and unfinished production.

Are you ready?

Treat and Record

Normal Damage Does Not Sell

Counting for department 1 Counting for Departemen 2

Cost of Goods Calculation Cost of Goods Calculation

Normal Damage Does Not Sell

Record production costs, finished and unfinished products.

Damaged Normal Soldability

Description Debit Credit Description Debit Credit

Cash 200.000 Cash 500.000

Abnormal Damage Does Not Sell

Counting for department 1 Counting for Department 2

Cost of Goods Calculation Cost of goods Calculation

Abnormal Damage Does Not Sell

Damaged Abnormal Salable for Sale

Are you ready?

Treating and Noting

Normal Defective Products

PT WINDARI processes the Cost of repairing defective products

Normal Defective Products

Counting for Department 1 Counting for Department 2

Cost of goods calculation Cost of goods calculation

Cost of final WIP Cost of final WIP

Normal Defective Products

Abnormal Defective Products

PT WINDARI processes the Cost of repairing defective products

Abnormal Defective Products

Counting for Department 1 Counting for Department 2

Cost of goods calculation Cost of goods calculation

Cost of final WIP Cost of final WIP

Abnormal Defective Products

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