THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES (PROCESS COSTING)


Internal Failure
Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead Control).
Jika produk yang rusak bisa dijual, maka Hasil penjualannya di debet ke Spoiled Goods Inventory.  (FOH Control = Total cost produk rusak – Spoiled Goods Inventory)).

Ilustrasi:
Deco Pottery Company membuat gelas keramik dalam departemen yaitu departemen Molding dan Glazing.  Di departemen Molding ada proses pemanasan sehingga ada gelas yang pecah (M 100%, CC 80%).  Gelas yang pecah di departemen Molding tidak ada harga jualnya.  Gelas yang rusak pada departemen Glazing diketahui setelah proses selesai (M 100%, CC 100%).  Gelas yang sempurna dijual $2,5 per unit, yang rusak dijual $0,5 per unit.

Data bulan November:
Molding
Glazing
Units in WIP, beg. inv.                  
4.000
3.000
Units started in Molding Dept.
21.000

Units transferred to Glazing Dept.
19.000

Units received from Molding Dept.

19.000
Units transferred to Finished Goods inv.

15.000
Units in WIP, end. Inv.
3.600
4.000
Units spoiled during the period
2.400
3.000
Tingkat penyelesaian WIP ending inventory
Molding
Glazing
Materials
100%
100%
Conversion Costs
30%
25%
Costs data:
WIP, beg. Inv.
Molding
Glazing
     Cost from preceding dept.

$1.396,00
     Materials
$615,00
196,00
     Labor
366,40
310,00
     FOH
549,60
310,00
Cost added to process during period


     Materials
3.885,00
1.520,00
     Labor
2.273,60
3.718,00
     FOH
3.410,40
3.718,00


I. Average Cost Flow Assumption

A. Departemen Molding

Langkah 1: Menghitung equivalent unit
M

L

FOH

Eq. units transf. out

19.000

19.000

19.000
Units in ending inv.
3.600

3.600

3.600

Tingkat penyelesaian
100%

30%

30%

Eq. units ending inv.

3.600

1.080

1.080
Units of spoilage
2.400

2.400

2.400

Tingkat penyelesaian
100%

80%

80%

Eq. units of spoilage

2.400

1.920

1.920
Total Equivalent units

25.000

22.000

22.000

Langkah 2: Membuat Cost of Production Report

Deco Pottery Company
Molding Departement
Cost of Production Report
For November, 20A
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory



4.000
Started in process



21.000




25.000
Transferred to Glazing Dept.



19.000
Ending Inventory
100%
30%
30%
3.600
Lost in the process
100%
80%
80%
2.400




25.000
Cost charged to Departement
Total Cost
Eq.Unit
Unit Cost
Beginning inventory:



     Materials
$615,00


     Labor
366,40


     Factory overhead
549,60


          Total cost in beginning inv.
$1.531


Cost added during the current period:



     Materials
3.885,00
25.000
$0,18
     Labor
2.273,60
22.000
0,12
     Factory overhead
3.410,40
22.000
  0,18
          Total cost added
$9.569


Total cost charged to department
$11.100

$0,48
Cost Accounted for as follows

Units
% Comp
Eq. Unit
Unit Cost

Total Cost
Transfer to Glazing Dep
19.000
100
19.000
$0,48

$9.120,00
Spoilage charge to FOH






     Materials
2.400
100
2.400
$0,18
$432,00

     Labor
2.400
80
1.920
0,12
230,40

     Factory overhead
2.400
80
1.920
 0,18
345,60
1.008,00
WIP, ending inventory






     Materials
3.600
100
3.600
$0,18
$648,00

     Labor
3.600
30
1.080
0,12
129,60

     Factory overhead
3.600
30
1.080
 0,18
194,40
972,00
Tot. cost accounted for





$11.100,00
Jurnal untuk mencatat transfer cost dari departemen

WIP-Glazing Dept
9.120

Factory Overhead Control
1.008

     WIP – Molding Dept.

10.128

B. Departemen Glazing

Langkah 1: Menghitung equivalent unit
From Pre Dept.
Material
Labor
FOH
Eq. Units transferred out
15.000
15.000
15.000
15.000
Eq. Unit in ending inv
4.000
4.000
1.000
1.000
Eq. Unit of spoilage
3.000
3.000
3.000
3.000
Total equivalent unit
22.000
22.000
19.000
19.000

Langkah 2: Membuat Cost of Production Report

Deco Pottery Company
Glazing Departement
Cost of Production Report
For November 20A
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory



3.000
Started in process



19.000




22.000
Transferred to FG



15.000
Ending Inventory
100%
25%
25%
4.000
Lost in the process
100%
100%
100%
3.000




22.000
Cost charged to Departement
Total Cost
Eq. Unit
Unit Cost
Beginning inventory:



     Cost from preceding department
$1.396


     Materials
196


     Labor
310


     Factory overhead
310


          Total cost in beginning inv.
$2.212


Cost added during the current period:



     Cost from preceding department
$9.120
22.000
$0,478
     Materials
1.520
22.000
0,078
     Labor
3.718
19.000
0,212
     Factory overhead
3.718
19.000
0,212
          Total cost added
$18.076


Total cost charged to department
$20.288

$0,980




Cost Accounted for as follows

Units
% Comp
Eq. Unit
Unit Cost

Total Cost
Transfer to FG inv
15.000
100
15.000
$0,98

$14.700
Trans to Spoiled G inv
3.000


$0,50

1.500
Spolage charge to FOH:






   Cost of spolage unit
3.000
100
3.000
$0,98
2.940

   Less salvage value
3.000


$0,50
1.500
1.440
WIP, ending inv.






   Cost from pre Dep
4.000
100
4.000
$0,478
1.912

   Materials
4.000
100
4.000
0,078
312

   Labor
4.000
25
1.000
0,212
212

   Factory overhead
4.000
25
1.000
0,212
212
2.648
Tot. cost acc. For





$20.288

Jurnal untuk mencatat transfer cost dari departemen
Finished Goods inventory
14.700

Spoilage Goods inventory
1.500

Factory Overhead Control
1.440

     WIP – Glazing Dept.

17.640

C. Normal Shrinkage

Contoh pada proses pembuatan sirup di Sweet-Stuff Company.  Proses dimulai di departemen Cooking berupa pemanasan air gula sehingga ada penguapan (air berkurang).  Kemudian ditransfer ke departemen Bottling.

Berikut ini data Departemen Cooking pada bulan Pebruari:

Gallons in Work in Process beginning inventory
4.000
Gallons started in process in Cooking Dept.
26.000
Gallons transferred to Bottling Departement
5.000
Gallons in Work in Process, ending inventory
5.000
Gallons lost in the process during the period
5.000

Tingkat penyelesaian WIP end. Inv.

Materials
100%
Labor
25%
FOH
25%

Costs data:
WIP, beg. Inv.

     Materials
$5.450
     Labor
535
     FOH
1.070
Cost added to process during period

     Materials
32.550
     Labor
7.540
     FOH
15.080

Departemen Cooking

Langkah 1: Menghitung equivalent unit

Material

Labor

FOH
Eq. Units transferred out
20.000
20.000
20.000
Eq. Unit in ending inv
5.000
1.250
1.250
Total equivalent unit
25.000
21.250
21.250

Langkah 2: Membuat Cost of  Production Report

Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For Pebruarl, 20A
Quantity Schedule
M
L
FOH
Q
Beginning Inventory



4.000
Started in process during the period



26.000




30.000
Transferred to Bottling Dept.



20.000
Ending Inventory
100%
25%
25%
5.000
Units lost in the process



5.000




30.000
Cost charged to Departement
Total Cost
Eq.Unit
Unit Cost
Beginning inventory:



     Materials
$5.450


     Labor
535


     Factory overhead
1.070


          Total cost in beginning inv.
$7.055


Cost added during the current period:



     Materials
$32.550
25.000
$$1,52
     Labor
7.540
21.250
0,38
     Factory overhead
15.080
21.250
0,76
          Total cost added
$55.170


Total cost charged to department
$62.225

$2,66
Cost Accounted for as Follows

Units
% Comp

Eq. Unit
Unit Cost


Total Cost

Transfer to Canning Dept.
20.000
100
20.000
$2,66

$53.200

WIP, ending inv.







   Materials
5.000
100
5.000
$1,52
$7.600


   Labor
5.000
25
1.250
0,38
475


   Factory overhead
5.000
25
1.250
0,76
950
9.025

Total cost accounted for





$62.225

Jurnal:
WIP – Bottling Dept.
53.200

     WIP – Cooking Dept.

53.200


II. Process Costing with a Fifo Cost Flow Assumption

Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP beginning inv:
Molding
Glazing
Materials
100%
100%
Conversion cost
60%
70%

A. Departemen Molding

Equivalent unit
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
1.600
1.600
Eq. unit started and completed
15.000
15.000
15.000
Eq. unit ending inv
3.600
1.080
1.080
Eq. unit of spoilage
2.400
1.920
1.920
Total
21.000
19.600
19.600

Langkah 2: Membuat Cost of Production Report

Deco Pottery Company
Molding Departement
Cost of Production Report
For January, 2004

Quantity Schedule
Material
Labor
FOH
Quantity

Beginning Inventory
100%
60%
60%
4.000

Started in process



21.000





25.000

Transferred to Ass. Dept.



19.000

Ending Inventory
100%
30%
30%
3.600

Lost in the process
100%
80%
80%
2.400





25.000

Cost charged to Departement
Total Cost
Eq. Unit
Unit Cost

Beginning inventory:




     Materials
$615,00



     Labor
366,40



     Factory overhead
549,60



          Total cost in beginning inv.
$1.531,00



Cost added during the current period:




     Materials
$3.885,00
21.000
$0,185

     Labor
2.273,60
19.600
0,116

     Factory overhead
3.410,40
19.600
0,174

          Total cost added
$9.569,00



Total cost charged to department
$11.100,00

$0,475

Cost Accounted for as Follow:

Units
% Comp
Eq. Unit
Unit Cost

Total Cost
Transfered to Ass. Dept.:






   From beginning inv:




$1.531,00

      Cost to complete:






        Labor
4.000
40
1.600
$0,116
185,60

        Factory overhead
4.000
40
1.600
0,174
278,40
$1.995,00
   Started and completed
15.000
100
15.000
$0,475

7.125,00
   Total cost transfered





$9.120,00
Spoilage charged to FOH C






     Materials
2.400
100
2.400
$0,185
$444,00

     Labor
2.400
80
1.920
0,116
222,72

     Factory overhead
2.400
80
1.920
0,174
334,08
1.000,80
WIP, ending inventory






     Materials
3.600
100
3.600
$0,185
$666,00

     Labor
3.600
30
1.080
0,116
125,28

     Factory overhead
3.600
30
1.080
0,174
187,92
979.20
Tot. cost accounted for





$11.100,00

Average cost (Biaya rata-rata) = cost added / equvalent unit

Jurnal:

WIP – Glazing Dept.
9.120,00

FOH Control
1.000,80

     WIP – Molding Dept.

10.120,80

B. Departemen Glazing

Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang
From Pre. Dep.
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
0
900
900
Eq. unit started and completed
12.000
12.000
12.000
12.000
Eq. unit ending inv
4.000
4.000
1.000
1.000
Eq. unit of spoilage
3.000
3.000
3.000
3.000
Total
19.000
19.000
16.900
16.900

Langkah 2: Membuat Cost of Production Report.

Deco Pottery Company
Glazing Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory
100%
70%
70%
3.000
Started in process



19.000




22.000
Transferred to Ass. Dept.



15.000
Ending Inventory
100%
25%
25%
4.000
Lost in the process
100%
100%
100%
3.000




22.000
Cost charged to Departement
Total Cost
Eq. Unit
Unit Cost
Beginning inventory:



     Cost from preceding departemen
$1.396


     Materials
196


     Labor
310


     Factory overhead
310


          Total cost in beginning inv.
$2.212


Cost added during the current period:



     Cost from preceding departemen
$9.120
19.000
$0,48
     Materials
1.520
19.000
0,08
     Labor
3.718
16.900
0,22
     Factory overhead
3.718
16.900
0,22
          Total cost added
$18.076


Total cost charged to departement
$20.288

$1,00
Cost Accounted for as Follow:
Units
% Com
E.Unit
Un Cost

Total Cost
Transfered to Ass. Dept.:






   From beginning inv:




$2.212

      Cost to complete:






        Labor
3.000
30
900
$0,22
198

        Factory overhead
3.000
30
900
0,22
198
$2.608
   Started and completed
12.000
100
12.000
1,00

12.000
   Total cost transfered





$14.608
Tranf. to Spoilage Good Inv
3.000


$0,50

1.500
Spolage charged to FOH






   Cost of spoilage unit
3.000
100
3.000
$1,00
$3.000

   Less Salvage value of SG
3.000


0,50
1.500
1.500














WIP, ending inventory






     From beginning inv
4.000
100
4.000
$0,48
$1.920

     Materials
4.000
100
4.000
0,08
320

     Labor
4.000
25
1.000
0,22
220

     Factory overhead
4.000
25
1.000
0,22
220
2.680
Tot. cost accounted for





$20.288

Jurnal:
Finished Goods Inventory
14.608

Spoiled Goods Inventory
1.500

FOH Control
1.500

     WIP – Glazing Dept.

17.608

C.  Normal Production Shrinkage

Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%.

Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode sekarang
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
1.600
1.600
Eq. unit started and completed
16.000
16.000
16.000
Eq. unit ending inv
5.000
1.250
1.250
Total
21.000
18.850
18.850

Langkah 2: Membuat Cost of Production Report.

Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For February, 20A
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory



4.000
Started in process during the period



26.000




30.000
Transferred to Bottling Dept.



20.000
Ending Inventory
100%
25%
25%
5.000
Units lost in the process



5.000




30.000
Cost charged to Departement
Total Cost
Eq.Unit
Unit Cost
Beginning inventory:



     Materials
$5.450


     Labor
535


     Factory overhead
1.070


          Total cost in beginning inv.
$7.055


Cost added during the current period:



     Materials
$32.550


     Labor
7.540


     Factory overhead
15.080


          Total cost added
$55.170


Total cost charged to departement
$62.225






Cost Accounted for as Follow:

Units
% Comp
Eq. Unit
Unit Cost


Total Cost
Transfered to Ass. Dept.:






   From beginning inv:




$7.055

      Cost to complete:






        Labor
4.000
40
1.600

640

        Factory overhead
4.000
40
1.600

1.280
$8.975
   Started and completed
16.000
100
16.000


44.000
   Total cost transfered





$52.975
WIP, ending inventory






     Materials
5.000
100
5.000

$7.750

     Labor
5.000
25
1.250

500

     Factory overhead
5.000
25
1.250

1.000
9.250
Tot. cost accounted for





$62.225

Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen Bottling:

WIP – Bottling Dept.
52.975

     WIP – Cooking Dept.

52.975

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