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DAFTAR ISI

Hal

COVER..............................................................................................................

KATA PENGANTAR.....................................................................................

DAFTAR ISI......................................................................................................

BAB I. PENDAHULUAN

1.1 Latar Belakang ...............................................................................


1.2 Rumusan Masalah ......................................................................
1.3 Tujuan..........................................................................................
1.4 Manfaat........................................................................................

BAB II. PEMBAHASAN

2.1 Biaya dengan fungsi manajemen................................................


2.2 pentingnya manajemen................................................................
2.3 sistem biaya Tradisional vs Biaya standar..................................
2.3.1 sistem biaya tradisional (historis)........................
2.3.2 sistem biaya standar............................................
2.4 perhitungan biaya lansung atau biaya variabel...........................
2.4.1 filosofi yang mendasari.......................................
2.4.2 dorongan keperilakuan........................................
2.5 pengendalian biaya......................................................................
2.6 pengambilan keputusan...............................................................
2.7 aspek keperilakuan dari langkah akuntansi biaya yang dipilih...
2.7.1 penetapan standar................................................
2.7.2 partisipasi dalam penetapan standar....................
2.7.3 standar yang ketat vs standar yang longgar.........
2.7.4 penyerapan overhead...........................................
2.7.5 alokasi biaya tidak langsung...............................
2.7.6 analisis varians....................................................
BAB III PENUTUP

3.1 Kesimpulan.....................................................................................

DAFTAR PUSTAKA