1 / 12

Process Costing

Process Costing. Pengantar. Perbedaan process costing- joc. Pengumpulan Biaya Produksi Perhitungan HP per satuan Penggolongan B. Produksi Elemen BOP. PC : Satu Dept. Produksi. * BBB: 100%; BBP: 100%; BTKL: 50%; BOP: 30%. Perhitungan Biaya per satuan.

connie
Download Presentation

Process Costing

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Process Costing Pengantar

  2. Perbedaan process costing-joc PengumpulanBiayaProduksi Perhitungan HP per satuan Penggolongan B. Produksi Elemen BOP

  3. PC : Satu Dept. Produksi * BBB: 100%; BBP: 100%; BTKL: 50%; BOP: 30%

  4. PerhitunganBiaya per satuan BBB: 2000 + (100%X500) = 2500 Kg BBP: 2000 + (100%X500)= 2500 Kg BTKL: 2000 + (50%X500) = 2250 Kg BOP: 2000 + (30%X500)= 2150 Kg

  5. PerhitunganBiaya per satuan

  6. Perhitungan HP

  7. LaporanBiayaProduksi

  8. LaporanBiayaProduksilanjutan

  9. Jurnal B. Bahan Baku B. BahanPenolong

  10. Jurnal B. TKL B. OHP

  11. Jurnal HP BarangJadi Catatan: Hasilprodukjadi (2000 Kg) X biaya/satuan

  12. Jurnal HP BarangDalamProses Catatan: • Hasilprodukdlmproses (500 Kg) X biaya/satuan : BBB & BBP • TKL: 50%X500 KgXRp 5000 • OH: 30%X500 KgXRp 7500

More Related