Вы находитесь на странице: 1из 25

Cost Concepts and The

Cost Accounting
Information System

L/O/G/O
Contents

Menentukan “cost objects”, Contoh “cost objects”, terkait


1 3 macam keputusan

Menjelaskan tingkatan “cost traceability” terkait


2 penggunaan “direct Cost” dan “indirect cost”

Pertimbangan dalam pengunaan sistem informasi


3 akuntansi biaya

Bagaimana suatu biaya dapat diklasifikasikan


4
Cost Concepts

“cost” merupakan: nilai tukar dalam


satuan harga, sebuah pengorbanan,
sesuatu yang dikeluarkan untuk dapat
menghasilkan manfaat.
Dalam akuntansi keuangan, pengorbanan
ini dapat berupa pengurangan atas kas
ataupun aset lainnya.
Beberapa orang juga mengungkapkan
bahwa “cost” adalah persamaan dari
“expense”. Seharusnya:
Cost ≠
Expense
Cost ≠ Expense

... The decrease in net assets as a result


of the use of economic services in the
creation of revenues or of the imposition of
taxex by government units. Expense is
measured by the amount of the
decrease in assets or the increase in
liabilities related to the production and
delivery of goods and the rendering of
services...
 Expense in its broadest sense includes all
expired costs which are deductible from
revenue.
Cost Objects
 Suatu benda ataupun aktivitas yang dapat diukur biayanya
(cost).
 Contoh:
1. Product
2. Batch
3. Customer Order
4. Contract
5. Product line
6. Process
7. Department
8. Division
9. Project
10. Strategic Goal
Cost Object:
A cost object is any item, such as
products, customers, departments,
projects, activities, and so on, for
which costs are measured and
assigned.
 Example: A bicycle is a cost object when you are
determining the cost to produce a bicycle.

 An activity is a basic unit of work


performed within an organization.
 Example: Setting up equipment, moving materials,
maintaining equipment, designing products, etc.
Traceability of Cost to Cost
Objects
“traceability”, menentukan seberapa:
a. Objective
b. Reliable
c. Meaningful
d. Confident
e. Understandable
f. Relying
In decision making
Traceablility

Bergantung pada tingkatan tertentu


Cara termudah untuk mengidentifikasi
adalah membedakan berdasarkan: “direct”
atau “indirect” cost.
Cara lain untuk mengidentifikasi adalah
melihat sejauh mana bagian masing-
masing berkontribusi pada produk
akhir/jadi.
Traceability

Methods of tracing:
 Direct tracing: relies on physical observance of causal
relationships to assign costs to cost objects.
 Driver tracing: relies on drivers as causal factors to
assign costs to cost objects
Contoh:
Traceability Cost object Cost
Phisically Buku kertas
Contractual Buku copy right
Empiric Buku listrik

COST OBJECTS COSTS


 kayu
MEJA (produk)  paku
 upah tukang
 listrik
 gaji pegawai
PENGADAAN (departement)  kendaraan
 depresiasi gedung
 upah tukang
PEMOTONGAN (process/dept)  listrik
 alat pemotong
 depresiasi gedung
 upah tukang
PERAKITAN (process/dept)  paku
 palu
 depresiasi gedung

 gaji pegawai
PENJUALAN (departemen)  iklan
 kendaraan
 depresiasi gedung
ORDER PEMBELIAN  biaya telepon
Cost Accounting Information
System
Dibutuhkan untuk:
a. Set profit goals
b. Established departemental targets for
middle and operating management
c. Evaluate effectiveness of plans
d. Pinpoint specific successes or failures
e. Identify and select strategy
f. Improvement the organizations
Cost Classification:
Costs in Relation to Jenis
Manufacturing cost:
o Direct material
o Direct labor
o Factory overhead
Product  Indirect material
 Indirect labor
 Other indirect cost
Commercial expenses:
o Marketing expenses
o Administrative expenses

o Variable costs
Volume o Fixed costs
o Semivariable costs
o Direct dept. cost vs Indirect
Departements dept.cost
o Common cost and Joint cost
(indirect cost)
Accounting Period o Capital expenditure
o Revenue expenditure
Decision, Action, or Evaluation Differential cost
Glossary:
Direct material:
Bahan baku yang menjadi bagian tak terpisahkan dari produk jadi dan dinyatakan secara
eksplisit dalam penghitungan cost suatu produk.

Direct labor:
Upah yang diperoleh pekerja yang mengubah bahan dari keadaan mentah menjadi
produk jadi.

Factory overhead/manufacturing overhead/factory burden:


Semua biaya produksi selain DM dan DL.

a. Indirect material:
Bahan yang digunakan untuk membuat suatu produk tetapi tidak menjadi bagian dari
produk (contoh: kertas pola) atau direct material yang jumlahnya kecil/sulit ditelusuri
(contoh: paku, sekrup, lem).

b. Indirect labor:
Tenaga kerja yang tidak langsung berhubungan dengan penyelesaian produk (contoh:
supervisor, pesuruh)

c. Other indirect cost:


Sewa, depresiasi mesin, listrik, Pph, tunjangan pegawai bagian produksi, dll.
Glossary:
Prime cost (biaya utama):
= direct material + direct labor

Conversion cost/processing cost:


= direct labor + FOH

Marketing expenses: biaya promosi, penjualan,


pengangkutan.

Administrative expenses: biaya menjalankan


dan mengendalikan organisasi.
Nonproduction cost
Amount and timing of benefit cannot be
reasonably estimated

Period costs
 Not inventoried
 Expensed as incurred
Examples
 Research and development
 Marketing costs
 Administrative costs
Production and Nonproduction
cost
Perilaku Biaya (chapter 3)
Biaya Biaya total Biaya per
(aktivitas naik) unit

Varible Berubah (naik) Tetap

Fixed Tetap Berubah


(turun)

Semivari Berubah (naik) Berubah


able (turun)
Visualisasi Perilaku Biaya
Other Cost Concepts
 Cost Driver – a variable that causally affects costs
over a given time span

 Relevant Range – the band of normal activity level


(or volume) in which there is a specific
relationship between the level of activity (or
volume) and a given cost
 For example, fixed costs are considered fixed only
within the relevant range.
Visualisasi “Relevant Range”
Multiple Classification Cost

These multiple classifications give rise to


important cost combinations:
 Direct & Variable
 Direct & Fixed
 Indirect & Variable
 Indirect & Fixed
Contoh Multiple Classification:
Visualisasi Arus Biaya:
Cost Accounting & Cost
Management
1. Calculating the cost of products, services,
and other cost objects
2. Obtaining information for planning &
control, and performance evaluation
3. Analyzing the relevant information for
making decisions
Thank You!
www.themegallery.com

L/O/G/O