Types of Costing Systems

Para pengurus menghadapi masalah yang sukar dalam menentukan amaun bahan, buruh dan overhead bagi setiap unit separa siap dan unit siap sepenuhnya. Perkara ini memerlukan pengiktirafan dua perkara:
* bentuk proses pengeluaran dan
* kitaran perakaunan kos

Secara umumnya terdapat dua kaedah atau sistem untuk mengira kos perkilangan bagi setiap produk secara individu:
A. Pengkosan pesanan kerja (Job-order costing)
B. Pengkosan Proses (Process costing)



A. Job-order costing

Under job-order costing, costs are collected by physically identifiable jobs. Upon completion, the total costs accumulated for the job are transferred to the finished goods account. To determine the unit cost of a product, the total cost of the job is divided by the number of units produced. Costs that have been accumulated for the jobs still in process at the end of a period the value of the ending work in process inventory.


B. Process costing

Under process costing, costs are collected by department for a specified period of time. Costs are collected by department for a period, such as a month, without any attempt to associate costs with the individual units. At the end of the period, the total costs collected for the department are divided by the physical output to obtain an average cost. A cost of production report is prepared which shows the cost of direct material, direct labor and manufacturing overhead used to process a unit through a department; the cost of each unit of finished product; and the value of the work in process inventory.