pengorbanan
sumber2
ekonomis
untuk
memperoleh barang dan jasa yang akan manfaat
di masa kini atau masa yang akan datang.
Beban adalah arus keluar terukur dari barang
atau jasa yang kemudian dapat ditandingkan
dengan pendapatan (revenue) untuk menentukan
laba (income).
Setiap expense adalah cost, namun
tidak setiap cost merupakan expense.
Penggerak Aktivitas
Pemasangan peralatan
Jumlah pemasangan
Pemindahan barang
Jumlah pemindahan
Pemesanan bahan
Perancangan produk
Jumlah pesanan
Pembayaran tagihan
Jumlah faktur
Pemeliharaan peralatan
Penyediaan listrik
Pengepakan barang
Jumlah kotak
Penjadwalan produksi
Cost
Cost Assignment
Assignment Methods
Methods
Cost of Resources
Direct
Tracing
Driver
Tracing
Allocation
Physical
Observation
Causal
Relationship
Assumed
Relationship
Cost Objects
Design
Service
Develop
Distribute
Produce
Market
Operating Product
Costs
Traditional Product
Costs
Production
Production
Production
Marketing
Marketing
Customer
Service
Customer
Service
Value-Chain
Product Costs
Research and
Development
Pricing Decisions
Strategic Design Decisions
Product-Mix Decisions
Tactical Profitability
Strategic Profitability
Analysis
Analysis
External Financial
Reporting
Steel in an automobile
Wood in furniture
Denim in jeans
Braces for correcting teeth
Non
Non inventoriable
inventoriable (period)
(period) costs
costs
are
are expensed
expensed in
in the
the period
period in
in
which
which they
they are
are incurred.
incurred.
Salaries and commissions of
sales personnel (marketing)
Advertising (marketing)
Legal fees (administrative)
Printing the annual report
(administrative)