Konsep dan
Klasifikasi Biaya
2 -2
Tujuan
Setelah menempuh pokok bahasan ini,
mahasiswa dapat:
1. Mendefiniskan biaya (cost), objek biaya (cost
object), pemicu biaya (cost driver),
membebankan biaya (costing)
2. Menyebutkan dan menjelaskan cara
klasifikasi biaya
3. Mengidentifikasi dan memberikan contoh
dari ketiga jenis biaya dalam proses produksi
4. Menghitung harga pokok dari suatu produk
2 -3
Tujuan 1
Mendefiniskan biaya (cost), objek biaya
(cost object), pemicu biaya (cost driver),
membebankan biaya (costing)
2 -4
Menggunakan jasa
Biaya ?
transportasi (gratis)
Mengolah hasil
pertanian dengan
Biaya ?
traktor
Membeli
Biaya ?
Forklift
2 -5
Tujuan 2
Menyebutkan dan menjelaskan cara
klasifikasi biaya
2 -10
Prime Cost :
Direct Materials Costs + Direct Labor Costs
Conversion Cost:
Direct Labor Costs + Overhead Costs
2 -15
Fixed Costs
Biaya yang jumlahnya
tidak terpengaruh oleh
jumlah output yang
dihasilkan
2 -18
Fixed Costs
Biaya sewa mesin adalah
$60,000 per tahun dan
kapasitas produksinya
mencapai 240,000 unit
per tahun.
2 -19
Total Fixed Cost Graph
$120,000
Total Costs
$100,000
$80,000
F = $60,000
Fixed Costs
$60,000
$40,000
$20,000
0 60 120 180
Units
240 Produced (000)
$0.50
Fixed Costs
$0.33
$0.25
0 60 120 180
Units Produced (000)
240
Variable
Cost
2 -22
Variable Cost
Mesin potong menggunakan 0,1 Kwh
per unitnya, sedangkan tarif per Kwh =
$2.00. Sehingga biaya per unitnya
adalah $0.2 ($2 x 0.1).
2 -23
Total Variable Cost Graph
0 60 120
Units240
180 Produced (000)
Sales representatives
digaji dengan gaji
tetap ditambah
komisi
Mixed Cost Behavior 2 -27
$130,000
$110,000
Total Costs
$90,000
$70,000
$50,000
$30,000
External
Financial
Statements
Manufacturing Organization 2-20
2 -29
Income Statement
For the Year Ended December 31, 2004
Sales $2,800,000
Less cost of goods sold:
Beginning finished goods inventory$ 500,000
Add: Cost of goods manufactured 1,200,000
Cost of goods available for sale $1,700,000
Less: Ending finished goods inventory 300,000 1,400,000
Gross margin $1,400,000
Less operating expenses:
Selling expenses $ 600,000
Administrative expenses 300,000 900,000
Income before taxes $ 500,000
Statement of Cost of Goods Manufactured 2-21
2 -30
Income Statement
For the Year Ended December 31, 2004
Sales $300,000
Less expenses:
Cost of services sold:
Beginning work in process $ 5,000
Service costs added:
Direct materials $ 40,000
Direct labor 80,000
Overhead 100,000 220,000
Total $225,000
Less: Ending work in process 10,000 215,000
Gross margin $ 85,000
Less operating expenses:
Selling expenses $ 8,000
Administrative expenses 22,000 30,000
Income before income taxes $ 55,000