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AKUNTANSI BIAYA

SEMESTER III - PROGRAM STUDI S1 AKUNTANSI


KELAS III AKT A P/S1, III AKT B P/S1, III AKT A K/S1 & III AKT B K/S1

Dr. Iriyadi, Ak., M.Comm, CA


Sekolah Tinggi Ilmu Ekonomi Kesatuan
TA 2017/2018
Bab 1 Pengertian Akuntansi Biaya

Akuntansi biaya adalah proses pengukuran, analisis,


dan pelaporan keuangan dan non-keuangan, yang
berhubungan dengan biaya untuk memperoleh atau
menggunakan sumberdaya dalam suatu organisasi.

Cost accounting is the process of measuring, analyzing,


and reporting financial and nonfinancial information
related to the costs of acquiring or using resources in an
organization (Horngren, et al., 2015:4).
“Costs of acquiring or using resources”

Biaya Produksi
Sumber Daya Dokumen Akuntansi Produk

Bahan Baku Langsung Permintaan &


Pemakaian
(Direct Material) bahan baku

Upah TKL
Kartu Jam Kerja
(Direct Labor) & Upah

Biaya Produksi TL Alokasi sesuai Tarif


(Pre-determined OH
(Factory Overhead FOH) Rate)
Peranan Akuntansi Biaya

Akuntansi biaya membantu manajemen


memperoleh informasi :
1. Harga pokok produksi
2. Nilai persediaan (Neraca) Cost Cost Accounting
3. Harga pokok penjualan (COGS) Accounting System

Management Accounting Cost Management


= Cost Accounting System
Pengambilan
Keputusan

Tujuan Jangka
Management
Panjang
Strategy
Perusahaan
Akuntansi Biaya
Akuntansi Manajemen & Akuntansi Keuangan

➢ Cost accounting is the process of measuring,


analyzing, and reporting financial and
nonfinancial information related to the costs of Accounting
acquiring or using resources in an organization
(Horngren, et al., 2015:4).

➢ Management accounting is the process of


measuring, analyzing, and reporting financial and Financial Management
nonfinancial information that helps managers Accounting Accounting
make decisions to fulfill the goals of an
organization (Horngren, et al., 2015:4).

➢ Financial accounting is the process that


culminates in the preparation of financial reports
Cost
on the enterprise for use by both internal and Accounting
external parties (Kieso, et al., 2016:4).

External Internal
Akuntansi Biaya,
Akuntansi Keuangan & Akuntansi Manajemen

Akuntansi biaya menyediakan


informasi untuk management
accounting & financial accounting.

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

Computer Aided Manufacturing-International Inc (CAM) in 1986


Enterprise resource planning (ERP) systems  simplified costing
systems  value streams  Lean Accounting
New advanced manufacturing environment.
The approach focuses management attention on:
✓ Organizational activities
✓ Product life cycles
Competitive Advantage
✓ Integrating cost management and performance measurement ✓ Cost Reduction
✓ Integrating investment management and strategic management
Program (CRP)
✓ Differentiation
(Innovation) Strategy
✓ Sustainability goals  Sustainability strategies
✓ Budgeting  performance measures
✓ Balanced Scorecard  Strategy development & Maps  analysis of
Operating Income
✓ Cost allocation  Resource Consumption & Environmental
Accounting

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.

Performance Measurement Principles


• For significant activities  congruence with a company’s objectives.
• Financial and nonfinancial activities should be included.

Investment Management Principles


• Investment management should be more than the capital budgeting process.
• Multiple criteria should be used to evaluate investment decisions.
• Investments risks should be considered.
• Investment decisions should support the reduction or elimination of non-value-added activities.
• Investment decisions should support achieving target cost.

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)

1) Cost Reduction Program (CRP). Penurunan


biaya produksi terprogram ini disebut strategi
cost leadership, sehingga dapat menetapkan
harga murah karena lebih unggul dari aspek
biaya (efisien).

2) Product differentiation strategy. Inovasi dan


kreativitas yang menghasilkan produk berbeda,
unik, berkualitas tinggi, meskipun harga jual
tinggi, karena hi-class atau hi-tech, menghasilkan
profit tinggi. Contoh i-Pad dari Apple
Keutamaan Belajar
Akuntansi Biaya

✓ By studying cost accounting, you will learn how


successful managers and accountants run their
businesses and prepare yourself for leadership
roles in the firms you work for.

✓ Many large companies, including Nike and the


Pittsburgh Steelers, have senior executives with
accounting backgrounds (Horngren et al., 2015:3)
Apa itu Akuntansi?

Accounting is the art of identifying, recording, classifying and summarizing


transactions and events (AICPA,1966)

Accounting refers to the process of identifying, measuring and


communicating economic information [AAA, 1941)

Accounting can be defined as an information system that provides


reports to users about the economic activities and condition of a
business (Warren, et al., 2014:3).

Accounting is the system used to provide useful financial information


(Weygandt et al., 2012: 3)
Accounting as an Information System
Mata Kuliah Pokok Akuntansi

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.

▪ Fondasi strategi manajemen, mengidentifikasi


proses untuk mencapai tujuan cost leadership atau
product differentiation melalui analisis informasi
akuntansi biaya dalam value chain.
Components of a Value Chain (Kinney, 2011:11)
IMA Ethical Conduct

▪ IMA ethical principles: honesty, fairness, objectivity, responsibility


▪ IMA Etical Standard: Competence, Confidentiality, Integrity,
Credibility

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

Contoh: Value in STIEK “TOLERANCE”


Soal latihan
Perusahaan Campbell Soup mengeluarkan biaya-biaya sebagaimana diuraikan pada butir a-h. Klasifikasikan masing-
masing biaya tersebut ke dalam aktivitas bisnis/ produksi dalam rangkaian nilai (value chain) perusahaan.

a. Pembelian tomat untuk produksi sup tomat perusahaan Campbell.


b. Pembelian bahan baku penolong untuk mendesain ulang container/pengepakan biscuit agar biscuit lebih tahan lama.
c. Pembayaran kepada agen iklan Backer, Spielvogel, & Bates, untuk pekerjaan iklan penyediaan konsultasi kesehatan
“Healthy Request line” produk sup.
d. Gaji untuk bagian riset tekonologi kelayakan pangan agar saus Preggo pizza rendah kalori.
e. Pembayaran untuk mengganti kupon produk makanan perusahaan Campbell.
f. Biaya “toll-free telephone line” yang digunakan pelanggan yang bertanya tentang produk-produk perusahaan
Campbell’s soup.
g. Biaya sarung tangan yang digunakan operator bagian produksi Swanson Fiesta breakfast-food.
h. Biaya penganganan computer yang digunakan staf delivery produk Pepperidge Farm yang melayani supermarket
besar.

Solusi: a. Production; b. Design of products and processes; c. Marketing; d. Research


and development; e. Marketing; f. Customer service; g. Production; h. Distribution
Soal latihan
REFERENSI

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

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