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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.

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Process Costing

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  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

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