PRODUCT COSTING AND COST ACCUMULATI

PRODUCT COSTING AND COST ACCUMULATION IN A BATCH PRODUCTION ENVIROMENT


FOCUS COMPANY

This chapters focus company is Adirondack outfitters, a small manufacture of canoes and small boats near lake placid, new york. Adiirondack outfitters uses job-order costing to accumulate the costs of ach of is products. Job – order costing is well suited to companies like Adirondack outfitters that manufacture relatively small numbers of distinct products. In a job-order costing system, direct material, direct labor, and manufacturing overhead are first assigned to each production job, such as asset number of canoes of a particular type. Then the cost of the production job is averaged across the number of units in the job.

IN CONRAST
In conrastto the manufacturing setting of Adirondack outfitters, we explore job-order costing in a service industry environment. Midtown advertising agency is small firm in Cincinnati,Ohio. The ad agency has two managing partners, six artistic staff personnel, and an office support staff. Midtown advertising agency calculates predetermined overhead rates based on two cost drivers : partner direct professional labor and artistic staff direct professional labor. The ad agency’s cost of completing the work for an advertising contract with super scoop ice cream company includes direct material, direct professional labor for both partner and artistic staff time, and applied overhead.
After completing this chapter, you should be able to :
1. Discuss the role of product and service costing in manufacturing and non manufacturing firms.
2. Diagram and axplain the flow of costs through the manufacturing accounts used in product costing.
3. Distinguish between job – order costing and process costing.
4. Compute a predetermined overhead rate and explain its use in job- order costing fot job-shop and batch-production environments.
5. Prepare journal entries to record the costs of direct material, direct labor, and manufacturing overhead in a job – order costing system.
6. Prepare a schedule of cost of goods manufactured, a schedule of cost of goods sold, and an income statement for a manufacturer.
7. Describe the two-stage allocation proses used to assign manufacturing overhead costs to production jobs.
8. Describe the process of project costing used in service industry firms and non profit organizations.

Product and service costing

Aproduct – costing system accumulates the costs incurred in a production process and assigns those costs to the organization’s final products. Product costs are needed for a variety of purposes in financial accounting, managerial accounting, and cost management.

Use in financial accounting in financial accounting, product costs are needed to value inventory on the balance sheet and to compute cost-of-goods-sold expense on the income statement. Under generally accepted accounting principles, inventory is valued at its cost until it is sold. Then the cost of the inventory becomes an expense of the period in which it is sold.

Use in managerial accounting In managerial accounting, product costs are needed to help managers with planning and to provide them with data for decision making. Decisions about product prices,the mix of products to be produced, and the quantity of output to be manufactured are among those for which product cost information is needed.

Use in cost management it is hard to imagine how management can control or reduce production costs if management does not have a clear idea of how much it costs to make its product. Thus, product costs provide crucial data for a variety of cost management putposes. Many of the costs management uses of product-costing information will be covered throughout this book.

Use in reporting to interested organizations In addition to financial statement preparation and internal decision making, there is an ever-growing need for product cost information in relationship between firms and various outside organizations. Public utilities, such as electric and gas companies, record product costs to justify rate increases that must be approved by state regulatory agencies. Hospitals keep track of the costs of medical procedures that are reimbursed by insurance companies or by the federal government under the medicare program. Manufacturing firms often sign cost- plus contrcats with the government, where the contract price depends on the cost of manufacturing the product.

Product costing in nonmanufacturing firms
The need for product costs is not limited to manufacturing firms. Merchandising companies include the costs of buying and transporting merchandise in their product costs. Producers of inventoriable goods, such as mining products, petroleum and agricultural products, also record the costs of producing their goods. The role of product costs in these companies is identical to that in manufacturing firms. For example, the pineapples grown and sold by dole are inventoried at their product cost until they are sold. Then the product cost becomes cost –of-goods-sold expense.

Service firms and nonprofit organizations The production output of service firms and nonprofit organizations consists of service that are consumed as they are produced. Since service cannot be stored and sold later like manufactured goods, there are no inventorible costs in service industry firms and nonprofit organizations. How ever, such organizations need information about the costs of producing service. Banks, insurance companies, restaurant,airlines,law firms, hospitals and city government all record the costs of producing various service for the purposes of planning, cost control, and decision making. For example, in making a decision about adding a flight from Chicago to Houston, united airlines’ management needs to know the cost of flying the proposed route. Before building a new branch bank. Wells fargo’s management would want to know the cost of maintaining the branch bank, as well as the additional revenue to be generated. A ls angeles city manager can make a better decision as to whether the city government should begin a drug counseling program if the cost of providing similar, existing service is known.

FLOW OF COSTS IN MANUFACTIRING FIRMS
Manufacturing costs consist of direct material, direct labor,and manufacturing over head. The product-costing systems used by manufacturing firms employ several manufacturing accounts. As production takes place, all manufacturing costs are added to work-in-process inventory account. Work in proses is partially completed inventory. A debit to the account increases the cost-based valuation of the asset represented by the unfinished products. As soon as products are completed, their product costs are transferred from work in process inventory to finished-goods inventory. This is accomplished with a credit to work in process and a debit to finished goods. During the time period when products are sold, the product cost of the inventory sold is removed from finished goods and added to cost of goods sold, which is an axpense of the period in which the sale occurred. A credit to finished goods and debit to cost of goods sold completes this step. Cost of goods sold is closed into the income summary accunt at the end of the accounting period, along with all other expenses and revenues of the period. Exhibit 3-1 depicts the flow of costs through the manufacturing accounts.

Types of product-costing systems
The detailed accounting procedures used in product-costing systems depend on the type of industry involved. Two basic sets of procedures are used; job-order costing and process costing.

Job-Order costing systems
Job-order costing is used by companies with job-shop operations or batch –production oprations. In a job-shop environment, products are manufactured in very low volumes or one at a time. Examples of a job-shop environment include feature film production, custom house building,ship building,aircraft manufacture,and custom machining operations. In a batch-production environment, multiple products are produced in bTCHES OF Relatively small quantity. Examples include furniture manufacture,printing,agricultural equipment ,and pleasure boat production.

In job-order costing, each distinct batch of production is called a job or job order: the cost –accouting procedures are designed to assign costs to each job. Then the costs assigned to each job are averaged over the units of production in the job to obtain an average cost per unit. For example, suppose that accu print worked on two printing jobs during October, and following costs were incurred.

Job A 27 Job B39
(1.000 campaign posters) (100 wedding invitations)
direct material $ 100 $ 36
Direct labor 250 40
Manufacturing overhead 150 24
Total Manufacturing cost $ 500 100

The cost per campaign poster $ 50 per poster ($500 divided by 1000 posters),and the cost per wedding invitation is $1.00 ($100 divided by 100 invitations).
Procedures similar to those used in job- order costing also are used in many service industry firms, although these firms have no work-in-process or finished-goods inventories. In a public accounting firm, for example, costs are assigned to audit engagements in much the same way they are assigned to bacth of products by a furniture manufacturer. Smiliar procedures are used to assign costs to “cases” in health care facilities, to “programs” in government agencies, to research “projects” in universities, and to “contracts”
In consulting and architectural firms.

Process-costing system
Process costing is used by companies that produce large numbers of identical units. Firms that produce chemicals, microchips, gasoline,beer,fertilizer,textiles,processed food, and electricity are

Hasil (Bahasa Indonesia) 1:

BIAYA PRODUK DAN BIAYA AKUMULASI DALAM LINGKUNGAN PRODUKSI BATCHFOKUS PERUSAHAANPerusahaan fokus bab ini adalah Adirondack outfitters, pembuatan kecil kano dan perahu-perahu kecil di lake placid, new york. Adiirondack outfitters menggunakan pekerjaan-order biaya untuk mengumpulkan biaya ach dari adalah produk. Pekerjaan-urutan biaya sangat sesuai untuk perusahaan-perusahaan seperti Adirondack outfitters yang memproduksi relatif kecil jumlah produk yang berbeda. Dalam pekerjaan-urutan biaya sistem, langsung bahan, tenaga kerja langsung dan manufaktur overhead pertama ditetapkan untuk setiap pekerjaan produksi, seperti jumlah aset kano dari jenis tertentu. Kemudian biaya pekerjaan produksi adalah rata-rata di seluruh jumlah unit dalam pekerjaan.DI CONRASTDalam conrastto pengaturan manufaktur Adirondack outfitters, kita membahas pekerjaan Orde biaya di lingkungan industri jasa. Biro iklan Midtown adalah perusahaan kecil di Cincinnati, Ohio. Agen iklan memiliki dua mitra mengelola, enam staf artistik personil dan kantor staf pendukung. Biro iklan Midtown menghitung tingkat atas yang telah ditetapkan berdasarkan dua biaya driver: mitra langsung tenaga kerja yang professional dan artistik staf langsung tenaga kerja yang professional. Agen iklan biaya menyelesaikan pekerjaan untuk kontrak iklan dengan super sendok es krim perusahaan termasuk bahan langsung, langsung tenaga kerja yang professional untuk mitra dan waktu staf yang artistik, dan diterapkan overhead.Setelah menyelesaikan bab ini, Anda harus mampu: 1. Diskusikan peran produk dan layanan biaya di manufaktur dan non manufaktur perusahaan.2. diagram dan axplain aliran biaya melalui rekening manufaktur yang digunakan dalam produk biaya.3. membedakan antara pekerjaan-order biaya dan biaya proses.4. menghitung tingkat overhead yang telah ditetapkan dan menjelaskan penggunaannya dalam pekerjaan-order biaya fot pekerjaan-toko dan batch lingkungan produksi.5. Siapkan entri jurnal untuk merekam biaya langsung bahan, tenaga kerja langsung dan manufaktur overhead dalam pekerjaan-agar biaya sistem.6. Siapkan jadwal biaya barang yang diproduksi, jadwal biaya barang yang dijual dan laporan laba rugi untuk produsen.7. menjelaskan proses alokasi dua-tahap yang digunakan untuk menetapkan manufaktur biaya overhead pekerjaan produksi.8. menggambarkan proses proyek biaya digunakan dalam industri jasa perusahaan dan organisasi non profit.Produk dan biaya layananAproduct – sistem biaya akumulasi biaya yang dikeluarkan dalam proses produksi dan menetapkan biaya-biaya tersebut organisasi produk akhir. Produk biaya yang diperlukan untuk berbagai tujuan di akuntansi keuangan, akuntansi manajerial dan biaya manajemen.Use in financial accounting in financial accounting, product costs are needed to value inventory on the balance sheet and to compute cost-of-goods-sold expense on the income statement. Under generally accepted accounting principles, inventory is valued at its cost until it is sold. Then the cost of the inventory becomes an expense of the period in which it is sold.Use in managerial accounting In managerial accounting, product costs are needed to help managers with planning and to provide them with data for decision making. Decisions about product prices,the mix of products to be produced, and the quantity of output to be manufactured are among those for which product cost information is needed.Use in cost management it is hard to imagine how management can control or reduce production costs if management does not have a clear idea of how much it costs to make its product. Thus, product costs provide crucial data for a variety of cost management putposes. Many of the costs management uses of product-costing information will be covered throughout this book. Use in reporting to interested organizations In addition to financial statement preparation and internal decision making, there is an ever-growing need for product cost information in relationship between firms and various outside organizations. Public utilities, such as electric and gas companies, record product costs to justify rate increases that must be approved by state regulatory agencies. Hospitals keep track of the costs of medical procedures that are reimbursed by insurance companies or by the federal government under the medicare program. Manufacturing firms often sign cost- plus contrcats with the government, where the contract price depends on the cost of manufacturing the product.Product costing in nonmanufacturing firmsThe need for product costs is not limited to manufacturing firms. Merchandising companies include the costs of buying and transporting merchandise in their product costs. Producers of inventoriable goods, such as mining products, petroleum and agricultural products, also record the costs of producing their goods. The role of product costs in these companies is identical to that in manufacturing firms. For example, the pineapples grown and sold by dole are inventoried at their product cost until they are sold. Then the product cost becomes cost –of-goods-sold expense.Service firms and nonprofit organizations The production output of service firms and nonprofit organizations consists of service that are consumed as they are produced. Since service cannot be stored and sold later like manufactured goods, there are no inventorible costs in service industry firms and nonprofit organizations. How ever, such organizations need information about the costs of producing service. Banks, insurance companies, restaurant,airlines,law firms, hospitals and city government all record the costs of producing various service for the purposes of planning, cost control, and decision making. For example, in making a decision about adding a flight from Chicago to Houston, united airlines’ management needs to know the cost of flying the proposed route. Before building a new branch bank. Wells fargo’s management would want to know the cost of maintaining the branch bank, as well as the additional revenue to be generated. A ls angeles city manager can make a better decision as to whether the city government should begin a drug counseling program if the cost of providing similar, existing service is known.FLOW OF COSTS IN MANUFACTIRING FIRMSManufacturing costs consist of direct material, direct labor,and manufacturing over head. The product-costing systems used by manufacturing firms employ several manufacturing accounts. As production takes place, all manufacturing costs are added to work-in-process inventory account. Work in proses is partially completed inventory. A debit to the account increases the cost-based valuation of the asset represented by the unfinished products. As soon as products are completed, their product costs are transferred from work in process inventory to finished-goods inventory. This is accomplished with a credit to work in process and a debit to finished goods. During the time period when products are sold, the product cost of the inventory sold is removed from finished goods and added to cost of goods sold, which is an axpense of the period in which the sale occurred. A credit to finished goods and debit to cost of goods sold completes this step. Cost of goods sold is closed into the income summary accunt at the end of the accounting period, along with all other expenses and revenues of the period. Exhibit 3-1 depicts the flow of costs through the manufacturing accounts. Types of product-costing systemsThe detailed accounting procedures used in product-costing systems depend on the type of industry involved. Two basic sets of procedures are used; job-order costing and process costing.Job-Order costing systemsJob-order costing is used by companies with job-shop operations or batch –production oprations. In a job-shop environment, products are manufactured in very low volumes or one at a time. Examples of a job-shop environment include feature film production, custom house building,ship building,aircraft manufacture,and custom machining operations. In a batch-production environment, multiple products are produced in bTCHES OF Relatively small quantity. Examples include furniture manufacture,printing,agricultural equipment ,and pleasure boat production.In job-order costing, each distinct batch of production is called a job or job order: the cost –accouting procedures are designed to assign costs to each job. Then the costs assigned to each job are averaged over the units of production in the job to obtain an average cost per unit. For example, suppose that accu print worked on two printing jobs during October, and following costs were incurred. Job A 27 Job B39 (1.000 campaign posters) (100 wedding invitations)direct material $ 100 $ 36Direct labor 250 40Manufacturing overhead 150 24Total Manufacturing cost $ 500 100The cost per campaign poster $ 50 per poster ($500 divided by 1000 posters),and the cost per wedding invitation is $1.00 ($100 divided by 100 invitations).Procedures similar to those used in job- order costing also are used in many service industry firms, although these firms have no work-in-process or finished-goods inventories. In a public accounting firm, for example, costs are assigned to audit engagements in much the same way they are assigned to bacth of products by a furniture manufacturer. Smiliar procedures are used to assign costs to “cases” in health care facilities, to “programs” in government agencies, to research “projects” in universities, and to “contracts”In consulting and architectural firms.Process-costing systemProcess costing is used by companies that produce large numbers of identical units. Firms that produce chemicals, microchips, gasoline,beer,fertilizer,textiles,processed food, and electricity are

Hasil (Bahasa Indonesia) 2:

PRODUK COSTING DAN AKUMULASI BIAYA DALAM BATCH PRODUKSI LINGKUNGAN PERUSAHAAN FOCUS bab ini fokus perusahaan adalah Outfitters Adirondack, pembuatan kecil kano dan perahu kecil dekat danau tenang, new york. Outfitters Adiirondack menggunakan job-order costing untuk mengumpulkan biaya ach dari adalah produk. Job - Agar biaya cocok untuk perusahaan seperti Adirondack Outfitters yang memproduksi jumlah yang relatif kecil dari produk yang berbeda. Dalam sistem biaya pekerjaan-order, bahan langsung, tenaga kerja langsung, dan overhead manufaktur pertama ditugaskan untuk setiap pekerjaan produksi, seperti jumlah aset kano dari jenis tertentu. Maka biaya pekerjaan produksi rata-rata dari jumlah unit dalam pekerjaan. IN CONRAST Dalam conrastto pengaturan pembuatan Adirondack Outfitters, kami mengeksplorasi pekerjaan-order biaya dalam lingkungan industri jasa. Biro iklan Midtown adalah perusahaan kecil di Cincinnati, Ohio. Agen iklan memiliki dua mitra mengelola, enam personel staf artistik, dan staf dukungan kantor. Biro iklan Midtown Menghitung telah ditentukan tingkat overhead yang didasarkan pada dua driver biaya: mitra kerja profesional langsung dan staf artistik tenaga kerja profesional langsung. Biaya agensi iklan menyelesaikan pekerjaan untuk kontrak iklan dengan super perusahaan scoop es krim termasuk bahan langsung, tenaga kerja profesional langsung untuk kedua mitra dan waktu staf artistik, dan diterapkan overhead. Setelah menyelesaikan bab ini, Anda harus dapat: 1. Diskusikan peran produk dan layanan biaya di bidang manufaktur dan perusahaan non manufaktur. 2. Diagram dan axplain aliran biaya melalui rekening manufaktur yang digunakan dalam produk biaya. 3. Bedakan antara pekerjaan - order biaya dan proses biaya. 4. Menghitung tingkat biaya overhead yang telah ditentukan dan menjelaskan penggunaannya dalam rangka pekerjaan-biaya fot job-toko dan lingkungan batch-produksi. 5. Siapkan jurnal untuk mencatat biaya bahan langsung, tenaga kerja langsung, dan manufaktur overhead dalam pekerjaan - order sistem biaya. 6. Siapkan jadwal harga pokok produksi, jadwal harga pokok penjualan, dan laporan laba rugi untuk produsen. 7. Jelaskan Proses alokasi dua tahap yang digunakan untuk menetapkan biaya overhead pabrik untuk pekerjaan produksi. 8. Jelaskan proses proyek penetapan biaya yang digunakan dalam perusahaan industri jasa dan organisasi nirlaba. Produk dan layanan biaya Aproduct - sistem biaya terakumulasi biaya yang dikeluarkan dalam proses produksi dan memberikan biaya-biaya ke produk akhir organisasi. Biaya produk yang dibutuhkan untuk berbagai keperluan dalam akuntansi keuangan, akuntansi manajerial, dan manajemen biaya. Gunakan dalam akuntansi keuangan dalam akuntansi keuangan, biaya produk yang dibutuhkan untuk menghargai persediaan pada neraca dan untuk menghitung biaya-of-barang yang dijual beban pada laporan laba rugi. Berdasarkan prinsip akuntansi yang berlaku umum, persediaan senilai biaya sampai dijual. Maka biaya persediaan menjadi beban periode di mana itu dijual. Gunakan dalam akuntansi manajerial Dalam akuntansi manajerial, biaya produk yang dibutuhkan untuk membantu manajer dengan perencanaan dan untuk menyediakan mereka dengan data untuk pengambilan keputusan. Keputusan tentang harga produk, bauran produk yang akan diproduksi, dan jumlah output yang akan diproduksi di antara mereka yang informasi biaya produk yang dibutuhkan. Gunakan dalam manajemen biaya sulit untuk membayangkan bagaimana manajemen dapat mengontrol atau mengurangi biaya produksi jika manajemen tidak memiliki gagasan yang jelas tentang berapa biaya untuk membuat produk. Dengan demikian, biaya produk menyediakan data penting untuk berbagai putposes manajemen biaya. Banyak biaya manajemen menggunakan informasi produk-biaya akan dibahas dalam buku ini. Gunakan pelaporan untuk organisasi yang tertarik Selain penyusunan laporan keuangan dan pengambilan keputusan internal ada kebutuhan yang terus tumbuh untuk informasi produk biaya dalam hubungan antara perusahaan dan berbagai organisasi luar. Utilitas umum, seperti perusahaan listrik dan gas, biaya produk rekaman untuk membenarkan kenaikan tarif yang harus disetujui oleh badan pengatur negara. Rumah Sakit melacak biaya prosedur medis yang diganti oleh perusahaan asuransi atau oleh pemerintah federal di bawah program Medicare. Perusahaan manufaktur sering menandatangani biaya- ditambah contrcats dengan pemerintah, di mana harga kontrak tergantung pada biaya manufaktur produk. Produk biaya di perusahaan non manufaktur Kebutuhan biaya produk tidak terbatas pada perusahaan manufaktur. Perusahaan Merchandising termasuk biaya untuk membeli dan mengangkut barang dagangan di biaya produk mereka. Produsen barang perolehan persediaan, seperti produk pertambangan, minyak bumi dan produk-produk pertanian, juga mencatat biaya produksi barang-barang mereka. Peran biaya produk di perusahaan tersebut identik dengan yang di perusahaan manufaktur. Sebagai contoh, nanas ditanam dan dijual oleh sedekah yang diinventarisasi dengan biaya produk mereka sampai mereka dijual. Maka biaya produk menjadi biaya -of-barang yang dijual beban. perusahaan layanan dan organisasi nirlaba Output produksi perusahaan jasa dan organisasi nirlaba terdiri dari layanan yang dikonsumsi seperti yang dihasilkan. Karena layanan tidak dapat disimpan dan dijual kemudian seperti barang-barang manufaktur, tidak ada biaya inventorible di perusahaan industri jasa dan organisasi nirlaba. Bagaimana pernah, organisasi tersebut membutuhkan informasi tentang biaya produksi layanan. Bank, perusahaan asuransi, restoran, penerbangan, firma hukum, rumah sakit dan pemerintah kota semua mencatat biaya memproduksi berbagai layanan untuk tujuan perencanaan, pengendalian biaya, dan pengambilan keputusan. Misalnya, dalam membuat keputusan tentang menambahkan penerbangan dari Chicago ke Houston, manajemen penerbangan bersatu 'perlu mengetahui biaya terbang rute yang diusulkan. Sebelum membangun sebuah bank cabang baru. Manajemen Wells fargo yang ingin mengetahui biaya pemeliharaan bank cabang, serta pendapatan tambahan yang akan dihasilkan. Seorang manajer kota ls angeles dapat membuat keputusan yang lebih baik, apakah pemerintah kota harus memulai program konseling narkoba jika biaya penyediaan layanan serupa, yang ada diketahui. ARUS BIAYA PADA PERUSAHAAN MANUFACTIRING Manufaktur biaya terdiri dari bahan langsung, tenaga kerja langsung, dan manufaktur di atas kepala. Sistem produk-biaya yang digunakan oleh perusahaan-perusahaan manufaktur mempekerjakan beberapa account manufaktur. Sebagai produksi berlangsung, semua biaya manufaktur ditambahkan untuk bekerja-in-proses akun persediaan. Bekerja di Proses ini sebagian selesai persediaan. Sebuah debit ke rekening meningkatkan valuasi berbasis biaya aset yang diwakili oleh produk yang belum selesai. Begitu produk selesai, biaya produk mereka ditransfer dari pekerjaan dalam persediaan proses untuk persediaan barang jadi. Hal ini dicapai dengan kredit untuk bekerja dalam proses dan debit untuk barang jadi. Selama periode waktu ketika produk yang dijual, biaya produk dari persediaan yang dijual dikeluarkan dari barang jadi dan ditambahkan ke harga pokok penjualan, yang merupakan axpense periode di mana penjualan terjadi. Kredit untuk barang jadi dan debit untuk biaya pokok penjualan Selesaikan langkah ini. Beban pokok penjualan ditutup ke dalam Neraca Barang dan Jasa ringkasan pendapatan pada akhir periode akuntansi, bersama dengan semua biaya lainnya dan pendapatan periode. Pameran 3-1 menggambarkan aliran biaya melalui rekening manufaktur. Jenis produk-biaya sistem prosedur akuntansi rinci digunakan dalam sistem produk-biaya tergantung pada jenis industri yang terlibat. Dua set dasar prosedur yang digunakan; Pekerjaan-order biaya dan proses biaya. Job-Order biaya sistem kerja-order costing digunakan oleh perusahaan dengan operasi kerja-toko atau angkatan -produksi oprations. Dalam lingkungan kerja-toko, produk yang diproduksi dalam volume yang sangat rendah atau satu per satu. Contoh lingkungan kerja-toko meliputi produksi film fitur, bangunan rumah adat, pembangunan kapal, pembuatan pesawat terbang, dan operasi mesin kustom. Dalam lingkungan batch produksi, beberapa produk yang diproduksi di bTCHES OF jumlah yang relatif kecil. Contohnya termasuk pembuatan mebel, percetakan, peralatan pertanian, dan produksi kesenangan perahu. Dalam pekerjaan-order penetapan biaya, setiap batch yang berbeda dari produksi disebut pekerjaan atau job order: prosedur biaya -accouting dirancang untuk menentukan biaya setiap pekerjaan. Maka biaya ditugaskan untuk setiap pekerjaan yang rata-rata di atas unit produksi dalam pekerjaan untuk mendapatkan rata-rata biaya per unit. Sebagai contoh, anggaplah bahwa accu cetak bekerja pada dua pekerjaan pencetakan selama bulan Oktober, dan biaya berikut terjadi. Job A 27 Pekerjaan B39 (1.000 poster kampanye) (100 undangan pernikahan) bahan langsung $ 100 $ 36 langsung tenaga kerja 250 40 Manufacturing atas 150 24 Jumlah Manufacturing biaya $ 500 100 Biaya per poster kampanye $ 50 per poster ($ 500 dibagi dengan 1000 poster), dan biaya per undangan pernikahan adalah $ 1,00 ($ 100 dibagi dengan 100 undangan). Prosedur serupa dengan yang digunakan untuk pekerjaan-biaya juga yang digunakan di banyak perusahaan industri jasa, meskipun perusahaan-perusahaan ini tidak memiliki pekerjaan-in-proses atau selesai-barang persediaan. Dalam Kantor Akuntan Publik, misalnya, biaya yang ditugaskan untuk tugas audit dalam banyak cara yang sama mereka ditugaskan untuk bacth produk oleh produsen furnitur. Prosedur smiliar digunakan untuk menentukan biaya "kasus" di fasilitas perawatan kesehatan, untuk "program" di instansi pemerintah, untuk meneliti "proyek" di perguruan tinggi, dan "kontrak" Dalam konsultasi dan perusahaan arsitektur. Sistem Proses-biaya Proses costing adalah digunakan oleh perusahaan-perusahaan yang memproduksi sejumlah besar unit yang identik. Perusahaan yang memproduksi bahan kimia, microchip, bensin, bir, pupuk, tekstil, makanan olahan, dan listrik