Biaya Produksi
Sumber Daya Dokumen Akuntansi Produk
Upah TKL
Kartu Jam Kerja
(Direct Labor) & Upah
Tujuan Jangka
Management
Panjang
Strategy
Perusahaan
Akuntansi Biaya
Akuntansi Manajemen & Akuntansi Keuangan
External Internal
Akuntansi Biaya,
Akuntansi Keuangan & Akuntansi Manajemen
MA
✓ Harga pokok produksi (cost of
products atau COG
Manufactured)
✓ Sebagai dasar harga jual.
FA
✓ Nilai persediaan
✓ COGS
Akuntansi Keuangan vs Akuntansi Manajemen/Akuntansi Biaya
Cost Accounting
The pace of change in organizations New Cutting-Edge Topics
Sumber: Horngren et al., 2011; 2015; 2017; Kinney et al., 2011; dll.
CMS Conceptual Design Principles
Cost Principles
▪ Significant costs should be directly traceable.
▪ Cost centers should be established for organizational responsibility.
▪ Cost allocations should reflect causal relations between activity costs.
▪ Activity-based cost accumulation will improve cost traceability
▪ Recognize non-value-added activity traceable directly to a product.
▪ Costs should be consistent with life cycle management.
▪ Actual product cost should be measured against target cost.
▪ Cost-effective approaches for internal control should be developed.
Source: From Callie Berliner and James A. Brimson, eds., Cost Management for Today’s Advanced Manufacturing(Boston, MA: Harvard Business School Press, 1988), pp. 13–18. Reprinted by permission of Harvard Business School Press. Copyright 1988 by CAM-I. All rights reserved.
Strategi untuk Keunggulan Kompetitif
(Competitive Advantage)
Auditing
Akuntansi
SIA
Analisis & Desain Maintenance
Implementasi
▪ Audit
▪ Temuan &
Design rekomendasi
Penerapan
Akuntansi
(Operasional)
Analisis • Teori Akuntansi
• PSAK
Financial
• Kebijakan Accounting
Kondisi Manajemen
Management
Hasil audit, dll Cost Accounting Accounting
Accounting as an Information System
Biaya dalam Rangkaian Proses Produksi
(Value-Chain)
Value Chain
▪ The value chain adalah serangkaian fungsi atau
proses nilai tambah (value-adding) untuk mengubah
input menjadi output produk/jasa.
Ethics
▪ Deals with human conduct in relation to what is morally good and bad, right and wrong
▪ Ethics as simply doing what is right
▪ Kesalahan umum: “everybody else is doing it”
▪ Ask youself
Cost accounting: a managerial emphasis 15th ed Cost Accounting: Planning and Control 9th Edition
Charles T. Horngren, Srikant M. Datar, Madhav V. by Adolph Matz (Author), Milton F. Usry (Author),
Rajan, Copyright © 2015, 2012, 2009 by Pearson Lawrence H. Hammer (Editor)
Education, Inc.
Bab 2
KONSEP BIAYA
& ISTILAH BIAYA