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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-"
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