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PENGERTIAN, KONSEP

DAN KLASIFIKASI BIAYA

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SASARAN PEMBELAJARAN

Setelah menyelesaikan bab ini anda seharusnyamampu:

1. Membedakan akuntansi keuangan, akuntansi biayadan akuntansi manajemen

2. Membedakan antara cost, revenue dan loss

3. Membedakan biaya langsung dengan tidak langsung

4. Mendenisikan tiga komponen integral suatu produk

!. Mendenisikan prime costs dan conversion costs

". Mendenisikan biaya variabel, tetap dan campuranserta mendiskusikan pengaruh perubahan volumeterhadap biaya#biaya tersebut

$. Mengklasikasi biaya berdasarkan departemen,%ungsi atau periode dimana biaya tersebut

dibebankan ke pendapatan

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FINANCIAL ACCOUNTING versus

COST ACCOUNTING

FINANCIALACCOUNTING

1. &okus padapenyediaan in%ormasikeuangan untuk

pihak ekternal

2. Mengacu dan patuh

pada '(() *S(+

COST ACCOUNTING

1. &okus pada penyediaanin%ormasi keuangan yang

relevan dengankepentingan manajemen

untuk keperluanperencanaan,pengendalian dan

pembuatan keputusan2. -idak ada acuan yang

harus dipatuhi kecualikepentingan manajemen

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COST ACCOUNTING versus

MANAGEMENT ACCOUNTING

COST ACCOUNTINGStatement on

Management(ccounting *SM(o.2:

/a technique or methodfor determining thecost of a project,

process, or thing used

by the majority of thelegal entities in asociety , or specically

prescribed by anauthoritativeaccounting group.

MANAGEMENTACCOUNTING

Statement on Management(ccounting *SM( o. 1(:

Management accounting asthe process of:

Identifcation

Measurement

Accumulation

AnalysisPreparation and

interpretation

Communication

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Management accountingas the process o

Identifcation.-he recognition and evaluation o% businesstransaction and other economic events %or appropriateaccounting action

Measurement.-he 0uantication, including estimates, o%business transactions or other economic events that

have occured or may occurAccumulation.-he disciplined nd consistent approach to

recording and classi%ying appropriate businesstransactions and other economic events

Analysis.-he determination o% the reasons %or, and therelationships o%, the reported activity ith othereconomic events and circumtances

Preparation and interpretation.-he meaning%ullcorrdination o% accounting andor planning data to satis%y

a need %or in%ormation presented in a logical %ormat, and,i% appropriate, including the conclusions dran %rom

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Management accounting is usedby management to:

1.Plan. -o gain an understand o% epectedbusiness transactions and other economicevents and their impact on the organiation

2.Evaluate. -o judge the implications o%various past andor %uture events

3.Control. -o ensure the integrity o% nancialin%ormation concerning an organiation5sactivities or its resources

4. Assure accountaility. -o implementthe system o% reporting that is closely aligned toorganiational responsibilities and thatcontributes to the e6ective measurement o%management per%ormance

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KONSEP DAN KLASIFIKASI BIAYA

Cost ! value o% the sacrice made to ac0uiregoods or services, measured in dollars by thereduction o% assets or incurrence o% liabilities atthe time the benets are re0uired.

E"pense ! as a cost that given a benet and isno epired. 7nepired cost that can give%uture benet are calssied as assets

#evenue ! the price goods sold or servicesrendered

$oss ! the cost o% goods or services purchasedbecome valueless ithout having provided anybenet

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KLASIFIKASI BIAYA

1. Eement o! "#oduct $"#oduct cost%&. 'eations(i" to "#oduction

). 'eations(i" to *oume

+. Abiity to t#ace,. -e"a#tment (e#e incu##ed

/. Functiona a#eas

0. e#iod c(a#ge to income2. 'eations(i" to "anning3

cont#oing3 and decision ma4ing

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Eement o! "#oduct$"#oduct cost%

5a(an5a4u

5iayaManu!a4tu# Lainnya

Tenaga6e#7a

5iayaTenaga6e#7a

Langsung

5iayaO*e#(ead

ab#i4

5iaya5a(an5a4u

Langsung

Td4 angsung

Langsung LangsungLangsung

Td4 angsung

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8enis 5iaya 8uma( $'"%

A. 5a(an 5a4u:

1. 8alok 1!.999.999

2. )apan 11.999.999

3. )aku !99.999

4. em 499.999

!. ;at 3.199.999

5. Tenaga 6e#7a:

1. -ukang potong 1

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'eations(i" to"#oduction

Tenaga6e#7aLangsung

5a(an5a4uLangsung

O*e#(eadab#i4

#ime Costs

Con*e#tson Costs

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'eations(i" to *oume

1. 8iaya variabel *variable cost

2. 8iaya tetap *d cost

3. 8iaya campuran *mied costa. 8iaya Semi#variabel *semi#variable cost

b. 8iaya bertahap *step cost

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Abiity to t#ace

1. 8iaya langsung *direct costs

2. 8iaya tidak langsung *indirect costs

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-e"a#tment (e#eincu##ed

1. >epartemen produksi *productiondepartments

2. >epartemen pendukung *servicedepartments

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Functiona a#eas

1. 8iaya manu%aktur *manu%aturingcosts

2. 8iaya pemasaran *marketing costs

3. 8iaya administrasi *administrativecosts

4. 8iaya pendanaan *nancing costs

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e#iod c(a#ged to income

1. 8iaya produk *product costs

2. 8iaya periode *period costs

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TUGAS PR

PROBLEM 1-2 d! PROBLEM 1-"