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2016111113302100012622_PPT4_W4_1064F_R2.ppt

2016111113302100012622_PPT4_W4_1064F_R2.ppt - 1064F-Cost...

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1064F-Cost Accounting Week 4 - Chapter 6 Process Costing
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Objective Identify Process Costing-average method and Process Costing-FIFO method dalam perhitungan biaya. Understand Accounting for Materials, Labor and Factory Overhead Cost, Costing by Department, Physical Production Flow, Process Cost Accumulation, and The Cost of Production Report. Analyze Process Costing with FIFO Cost Flow Assumtion dan Increase in Quantity of Production When Materials Are Added 107/03/31 2
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ACCOUNTING FOR MATERIALS, LABOR, AND FACTORY OVERHEAD COSTS
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Accounting for Materials, Labor, and Factory Overhead Costs Materials Costs = materials requisition forms Labor Costs = daily time tickets or clock cards Factory Overhead Costs = predetermined factory overhead rate 4 107/03/31
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Accounting for Materials, Labor, and Factory Overhead Costs The cost of production report is a worksheet presenting the amount of costs accumulated and assigned to production during a month or other period. total and unit costs of work received from one or more other departments total and unit costs of materials, labor, and factory overhead added by the department the cost of the beginning and ending work in process inventories the cost transferred to a succeeding department or to finished goods 5 107/03/31
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COSTING BY DEPARTMENT
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Costing by Department Process costing for the Materials, Labor, Manufacturing Overhead when the company: Simple product Mass production 7 107/03/31
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PHYSICAL PRODUCTION FLOW
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Physical Production Flows
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