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DAFTAR ISI

COVER.............................................................................................................i

KATA PENGANTAR...................................................................................ii

DAFTAR ISI..................................................................................................iii

BAB I

PENDAHULUAN ...........................................................................................1

1.1 Latar Belakang .............................................................................1


1.2 Rumusan Masalah ........................................................................1
1.3 Tujuan...........................................................................................1
1.4 Manfaat.........................................................................................2

BAB II

PEMBAHASAN .............................................................................................3

2.1 Biaya dengan Fungsi Manajemen.............................................3


2.2 Pentingnya Manajemen.............................................................4
2.3 Sistem Biaya Tradisional vs Biaya Standar..............................4
2.3.1 Sistem Biaya Tradisional (historis)...................4
2.3.2 Sistem Biaya Standar........................................5
2.4 Perhitungan Biaya Langsung atau Biaya Variabel....................7
2.4.1 Filosofi yang mendasari....................................7
2.4.2 Dorongan Keperilakuan....................................7
2.5 Pengendalian Biaya...................................................................8
2.6 Pengambilan Keputusan............................................................8
2.7 Aspek Keperilakuan dari langkah
akuntansi biaya yang dipilih ....................................................9
2.7.1 Penetapan Standar.............................................9
2.7.2 Partisipasi dalam Penetapan Standar.................9
2.7.3 Standar yang ketat Vs Standar yang longgar. .10
2.7.4 Penyerapan Overhead......................................10
2.7.5 Alokasi Biaya Tidak Langsung.......................10

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2.7.6 Analisis Varians..............................................11
2.8 Contoh Kasus..........................................................................12
BAB III

PENUTUP......................................................................................................17

3.1 Kesimpulan.................................................................................17

DAFTAR PUSTAKA....................................................................................19

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