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BIAYA: Konsep,
2
Klasifikasi dan Perilaku
Manufacturing Cost Concepts
Financial Managerial
Accounting Accounting
Cost is a measure of Product costs are the
resources used or costs a company
given up to achieve a assigns to units
stated purpose. produced.
Manufacturing Costs
The Product
Classifications of Costs
Prime Conversion
Cost Cost
Nonmanufacturing Costs
Marketing and selling costs . . .
– Costs necessary to get the order and deliver the
product.
Administrative costs . . .
– All executive, organizational, and clerical costs.
Product Costs Versus Period
Costs
Product costs include Period costs are not
direct materials, direct included in product
labor, and costs. They are
manufacturing expensed on the
overhead. income statement.
Inventory Cost of Good Sold Expense
Sale
Penelusuran Penelusuran
Alokasi
Langsung Penggerak
OBJEK BIAYA
RANTAI NILAI INTERNAL
Desain
Pelayanan Pengembangan
Pendistribusian Produksi
Pemasaran
Balance Sheet
Merchandiser Manufacturer
Current Assets Current Assets
– Cash Cash
– Receivables Receivables
– Prepaid Expenses Prepaid Expenses
– Merchandise Inventory Inventories
Raw Materials
Work in Process
Finished Goods
Balance Sheet
Merchandiser Manufacturer
Current Assets Current Assets
– Cash Cash
– Receivables Receivables
Materials waiting to
– Prepaid Expenses be processed.
Prepaid Expenses
– Merchandise Inventory
Partially complete Inventories
products – some Raw Materials
material, labor, or Work in Process
overhead has been Finished Goods
added.
Completed products
awaiting sale.
The Income Statement
Cost of goods sold for manufacturers differs only
slightly from cost of goods sold for merchandisers.
=
Ending
balance
$$
Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process
Beginning raw
materials inventory
Beginning inventory
is the inventory
carried over from
the prior period.
Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process
Sumber
Daya
Produk Sumber
ABM
Daya
FBM
Analisis Aktivitas Analisis
Penggerak Kinerja
Produk &
Pelanggan
PERBANDINGAN SISTEM MANAJEMEN BIAYA BDSKN
FUNGSIONAL DAN AKTIVITAS
Minutes Talked
Variable Cost Per Unit
The cost per long distance minute talked is
constant. For example, 10 cents per minute.
Telephone Charge
Per Minute
Minutes Talked
Total Fixed Cost
Your monthly basic telephone bill probably
does not change when you make more local
calls.
Telephone Bill
Monthly Basic
Variable Total variable cost changes Variable cost per unit remains
as activity level changes. the same over wide ranges
of activity.
Fixed Total fixed cost remains Fixed cost per unit goes
the same even when the down as activity level goes up.
activity level changes.
Direct Costs and Indirect Costs
Direct costs Indirect costs
• Costs that can be • Costs cannot be easily
easily and conveniently and conveniently traced
traced to a unit of to a unit of product or
product or other cost other cost object.
objective. • Example:
• Examples: direct manufacturing
material and direct labor overhead
Differential Costs and Revenues
Costs and revenues that differ among
alternatives.
Example: You have a job paying $1,500 per month in
your hometown. You have a job offer in a neighboring
city that pays $2,000 per month. The commuting cost
to the city is $300 per month.
• b. $835,000
• c. $655,000
• d. Cannot be determined.
Resource Flows
Beginning work in process was $125,000.
Manufacturing costs incurred for the month
were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the month.
What was the cost of goods manufactured
during the month?
• a. $1,160,000
• b. $ 910,000
• c. $ 760,000
• d. Cannot be determined.
Resource Flows
Beginning work in process was $125,000.
Manufacturing costs incurred for the month
were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the
Beginning workmonth.
in
What was the cost of goods manufactured
process inventory
+ Mfg. costs incurred
$ 125,000