Akt Biaya 3j2u5i

INTRODUCTION TO COST ING Dr. RR Karlina Aprilia Kusumadewi., SE., M.Sc., Ak., CA 2017

PERTANYAAN 1 Jelaskan pengertian Akuntansi Biaya? Jelaskan dimana letak Akuntansi Biaya dalam sebuah Perusahaan Jelaskan Fungsi Akuntansi Biaya Bagi Perusahaan

Cost management system identifies, collects, measures, classifies, and reports information that is useful to managers in costing (determining what something costs), planning, controlling, and decision making.

Letak Akuntansi Biaya dalam sebuah Perusahaan

PERTANYAAN 2: Jelaskan perbedaan: 1. Sistem akuntansi biaya? 2. Sistem Pengenalian Operasi? PERTANYAAN 3: 1. Perbedaan sistem akuntansi biaya vs sistem Manajemen Biaya 2. Perbedaa Sistem Akutansi Keuangan vs Sistem Manajemen Biaya

Perbedaan Operational, Cost, dan Cost Management Cost ing system assigns costs to individual products and services and other cost objects as specified by management;

Operational control system provides accurate and timely concerning performance; concerned with what activities should be performed and assessing those activities.

Cost Management system satisfies financial reporting and management decision-making needs

FUNGSI AKUNTANSI BIAYA • Responsible for generating financial information required by the firm for • Internal reporting • External reporting

• ing system information is used by management to • • • •

Plan Control Continuous Improvement Make decisions

PERTANYAAN 4 Jelaskan definisi Biaya dan berikan contoh? Jelaskan Objek Biaya dan berikan contoh? Jelaskan Biaya Opportunitas? Jelaskan Klasifikasi Biaya berdasarkan: Produk, Waktu Pengakuan, Perilaku Biaya, Pembuatan Keputusan, dan Karakteristik Biaya secara Ekonomi

• Cost is the cash or cash-equivalent value sacrificed for goods and services that is expected to bring a current or future benefit to the organization • A cost object is any item such as product, customer, project, activity & so on, to which costs are measured and assigned • Opportunity cost is the benefit given up or sacrificed when one alternative is chosen over another.”2

1. Klasifikasi biaya berdasarkan Produk BIAYA PABRIKASI: Biaya Bahan Biaya Tenaga Kerja Biaya Overhead Pabrik (BOP) BIAYA KOMERSIAL: • Biaya Pemasaran • Biaya istrasi dan Umum

Biaya Utama (Prime Cost) BB dan BTKL Biaya Konversi BOP

2. Klasifikasi Biaya Menurut Waktu Pengakuan • Biaya Produk ( Product cost ) • Biaya Periode ( Period cost )

3. Klasifikasi Biaya Menurut Volume Produksi • Biaya Variabel ( Variabel cost ) • Biaya Tetap ( Fixed cost ) • Biaya Semi Variabel

4. Biaya berdasarkan klasifikasi Pembuatan Keputusan • Biaya Opportunitas 5 Biaya berdasarkan Klasifikasi Karakteristik Biaya secara Ekonomi • Sunk Cost

PERTANYAAN 5 Jelaskan Perilaku Biaya tetap, Biaya Variabel, Biaya Semi Variabel Jelaskan Pembebanan Biaya? Sebutkan dan berikan contoh metoda pembebanan Biaya? Jelaskan perbedaan 4 dimensi pada produk dan jasa

• Biaya Tetap adalah biaya yang secara total tidak berubah jumlahnya meskipun jumlah produksi berubah

• Biaya variabel adalah biaya yang bila dikaitkan dengan volume secara per unit akan selalu tetap meskipun volume produksi berubah-ubah,akan tetapi secara total biaya tersebut jumlahnya akan berubah sesuai dengan proporsi perubahan aktivitas.

• Biaya semi variabel adalah biaya yang mengandung biaya tetap dan biaya variabel

LATIHAN SOAL

Cost assignment process • Cost Assignment is Cause & effect relationship when asg costs to cost objects

COST ASSIGNMENT 1. Direct tracing • Method of identifying & asg costs that are exclusively and physically associated with a cost object • Example: cost of pizza & drink for lunch

2. Driver

3. Allocation

• Indirect costs have no • tracingUsing causal relationship with observable causal cost object factors to measure resource consumption • Indirect costs may or in asg cost to a may not be allocated to cost object cost objects • Example: proportionate cost of shared lunch based on # slices of pizza and # of drinks consumed by each person

Dimensi Produk dan Jasa • Tangible products are goods produced by converting raw materials. • Services are intangible products • Services differ from products on 4 dimensions 1. Intangibility means that buyers of services cannot see, feel, hear, or taste a service before it is bought. Thus, services are intangible products. 2. Perishability means that services cannot be stored for future use by a consumer 3. Inseparability means that producers of services and buyers of services must usually be in direct for an exchange to take place. 4. Heterogeneity means that there is a greater chance of variation in the performance of services than in the production of products.

PERTANYAAN 6 Jelaskan perbedaan cost Driver vs Cost Behavior? Jelaskan Hubungan cost Behavior dan Assignment Cost Jelaskan Arus biaya sampai menghasilkan harga pokok produksi

Perbedaan cost driver vs cost behaviour A cost driver is a variable, such as the level of activity or volume that causally affects costs over a given time span.

Cost behavior is how the activities of an organization affect its costs.

Hubunga cost behavior dengan cost assignment

PERTANYAAN 7 Jelaskan perbedaan biaya untuk tujuan yang berbeda: Product costs Definition; Value Chain Product Costs; Operating Product Costs; Traditional Product Costs Jelaskan Menghitung Harga Pokok Produksi dan Harga Pokok Penjualan

Perbedaan biaya untuk tujuan yang berbeda

LATIHAN SOAL

PERTANYAAN 8 Jelaskan perbedaan Functioanl Based Management vs Activity Based Management Jelaskan Kelemahan FBM

Jelaskan Kelebihan ABM

FBM

ABM

• Kelemahan FBM adalah • Hanya menggunakan driver yang berhubungan dengan fungsi produksi untuk membebankan biaya • Kinerja manajer diukur dengan pengukuran keuangan, dan tidak menggunakan pengukuran non-keuangan • Hanya menekankan pada pelaporan eksternal yaitu untuk biaya persediaan dan biaya harga pokok penjualan. Informasi value chain dan biaya operasi tidak tersedia

Tujuan ABM adalah • Memperbaiki keakuratan pembiayaan produk • Memperbaiki pengambilan keputusan • Meningkatkan perencanaan strategis • Meningkatkan kemampua yang lebih baik dalam mengelola aktivitas