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8.2 Losses in process costing

Normal loss is the amount of loss expected from the operation of a process. This expectation is based on past experience, and this loss is considered to be unavoidable.

Abnormal loss is then extra loss resulting when actual loss is greater than normal or expected loss, and it is given a cost.

Abnormal gain is the gain resulting when actual loss is less than the normal or expected loss, and its is given a �negative cost�?

Example 1

Input to a process is 1000 units at a cost of $4500

Normal loss is 10%

There is no opening or closing stocks

?1?output = 860 units

?2?output = 920 units

Solution:

?1?output = 860 units

Step 1: determine output and losses

units

Actual Loss 1000 units-860 units 140

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Normal Loss 1000 units x 10%100

Abnormal loss 40

Step 2: calculate cost per unit of output and losses

Cost incurred =$4,500= $5 per unit

Expected output 1000 units x 90%

The cost per unit of output and the cost per units of abnormal loss are based on expected output.

Step 3: calculate total cost of output and losses

Calculate total cost of output and losses; normal loss is not assigned any cost.

Simply, total cost of output = total cost of input

$

Cost of output 860 units x $5 4,300

Normal loss 0

Abnormal loss 40 units x $5200

Total cost 4500

Step 4: complete accounts

Process account

Unit

$

Unit

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$

Cost incurred

1000

4500

Normal loss

100

Output?finished goods a/c?

860 x $5

4300

Abnormal loss

40 x $5

200

1000

4500

Abnormal loss account

Unit

$

Unit

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$

Process account

40

200

Profit/loss account

40

200

40

200

40

200

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?2?output = 920 units

Step 1: determine output and losses

$

Actual loss 1000 units � 920 units80

Normal loss 1000 units x 10% 100

Abnormal gain 20

Step 2: calculate cost per unit of output and losses

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Costs incurred= $4,500= $5 per unit

Expected output 900 units

Step 3: calculate total cost of output and losses

$

Cost of output 920 units x $5 4600

Normal loss 0

Less: abnormal gain 20 units x $5 ?100?

Total cost4500

Step 4: complete accounts

Process account

Unit

$

Unit

$

Cost incurred

1000

4500

Normal loss

100

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