2 -1

PERTEMUAN
Konsep Dasar
Akuntansi
Manajemen
 2 -2
Jadi…
Jadi… koskos adl
adl
Kos
Kos adl
adl nilai
nilai
ukuran kas/setara
kas/setara
uang dr kas
kas u/
u/ barang/jasa
barang/jasa
ukuran uang dr
yg
yg diharapkan
diharapkan
sumberdaya memberikan
memberikan
yg manfaat
manfaat apa yg
sumberdaya yg Sebenarnya
Sebenarnya apa yg
sekarang/masa
sekarang/masa
digunakan depan
depan bagi
bagi organisasi
organisasi
digunakan u/ u/ dimaksud
dimaksud “kos”?
“kos”?
mendapatkan
mendapatkan manfaat
manfaat
tertentu.
tertentu.
 2 -3

Cost object adl semua bentuk spt produk,

pelanggan, departemen, proyek, aktivitas, dll u/
mana kos diukur & dibebankan.
Contoh:
Contoh sepeda adl objek kos ketika ditentukan kos u/
memproduksi sepeda.

Activity adl unit dasar dr kerja yg dilaksanakan

dlm organisasi.
Contoh: Persiapan peralatan, memindahkan barang,
pemeliharaan peralatan, desain produk, dll.
 2 -4

Traceability adl kemampuan membebankan

kos ke objek kos dalam cara yg tepat secr
ekonomik dgn alat hubungan sebab akibat.
Direct costs adl kos yg dpt dgn mudah &
akurat ditelusuri ke objek kos.

Contoh: Jk rumah sakit adl objek kos,

kos dokter dan
perawat rumah sakit
adl direct cost.
 2 -5

Indirect costs dl kos yg tdk dpt dgn mudah &

akurat ditelusuri ke objek kos.
Contoh: Gaji manajer pabrik, dimana departemen
dlm pabrik didefinisikan sbg objek kos.
 2 -6

Tracing adl pembebanan teramati dr kos ke objek kos dgn

menggunakan ukuran langsung dr sumberdaya konsumsian
oleh objek kos. Penelusuran kos ke objek kos dpt dilakukan
dlm 2 cara:
Direct tracing adl proses mengidentifikasi & membebankan kos yg secr
eksklusif & fisik dikaitkan dgn objek kos ke objek kosnya.
Driver tracing adl penggunaan driver u/ membebankan kos ke objek kos.
Drivers adl faktor2 kausal yg teramati yg mengukur konsumsi
sumberdaya objek kos.
 2 -7

Cost
Cost Assignment
Assignment Methods
Methods
Cost of Resources

Direct Driver
Allocation
Tracing Tracing

Physical Causal Assumed

Observation Relationship Relationship

Cost Objects
 Hubungan Jasa dengan 2 -8

Management Accounting
Jasa
Jasa tdk
tdk dpt
dpt disimpan.
disimpan.
Tdk
Tdk ada
ada proteksi
proteksi paten.
paten.
1. Intangibility Tdk
Tdk dpt
dpt ditunjukkan/
ditunjukkan/
Manfaat
Manfaat jasa
jasa cepat
cepat habis.
habis.
dikomunikasikan.
dikomunikasikan.
Jasa
Jasa dpt
dpt diulang
diulang
2. Perishability Harga
Harga sulit
Customersulit
Customer ditetapkan.
terlibat
ditetapkan.
terlibat
berulangkali
berulangkali u/
u/ 11
langsung
langsung dgn dgn produksi
produksi
pelanggan.
pelanggan.
3. Inseparability jasa.
jasa.
Sentralisasi
Sentralisasi produksi
produksi
Beragam
Beragam variasi
variasi dalam
dalam
4. Heterogeneity masa
masa jasa
jasa sulit.
sulit.
produksi
produksi jasa.
jasa.
Sifat2
Sifat2 Jasa
Jasa
 Hubungan Jasa dengan 2 -9

Management Accounting
Tdk
Tdk ada
ada sediaan.
sediaan.
Koda
Koda etik
etik yg
yg kuat.
kuat.
1. Intangibility Harga
Harga sulit
sulit ditetapkan.
ditetapkan.
Tdk ada sediaan.
Tdk ada sediaan.
Kebutuhan
Kebutuhan u/
u/ pembebanan
pembebanan
Kebutuhan
Kebutuhan
Kos sering u/
u/ kualitas
kualitas
dihitung u/
2. Perishability kos
Kos
kos yg lebih
sering
yg akurat.
dihitung
lebih u/per
akurat. per
standar
standar
jenis &tinggi
&tinggi yg
jeniscustomer.
customer. yg
konsisten.
Permintaan
konsisten.
Permintaan u/
u/ pengukuran
pengukuran &
&
3. Inseparability pengendalian kualitas
Ukuran
pengendalian
Ukuran kualitasu/
produktivitas
produktivitas &
u/
&
mempertahankan
mempertahankan
kualitas hrs setiap saat.
4. Heterogeneity kualitas
konsistensi.
hrs setiap saat.
konsistensi.
Total
Total quality
quality manage-
manage-
ment penting.
Dampak pd Managementpenting.
Dampak pd ment
Management
Accounting
Accounting
 2 -10

Product cost adl pembebanan kos yg

mendukung tujuan manajemen
tertentu. Sehingga, apa itu product
cost bergantung pd tujuan manajemen
yg akan dipenuhi.
 2 -11

Design

Service Develop

Distribute Produce

Market
 Product Costing Definitions 2 -12

Value-Chain Operating Product Traditional Product

Product Costs Costs Costs
Research and
Development
Managerial objectives served

Production Production Production

Marketing Marketing

Customer Customer
Service Service
Pricing Decisions Strategic Design Decisions External Financial
Product-Mix Decisions Tactical Profitability Reporting
Strategic Profitability Analysis
Analysis
 2 -13

Direct materials are those materials that are directly

traceable to the goods or services being produced.
Steel in an automobile
Wood in furniture
Alcohol in cologne
Denim in jeans
Braces for correcting teeth
 2 -14

Direct labor is the labor that is directly traceable to

the goods or services being produced.
Workers on an assembly
line at Chrysler
A chef in a restaurant
A surgical nurse attending
an open heart operation
Airline pilot
 2 -15

Overhead are all other production costs.

 Depreciation on building
and equipment
 Maintenance
 Supplies
 Supervision
 Power
 Property taxes
 2 -16

Noninventoriable
Noninventoriable (period)
(period) costs
costs
are
are expensed
expensed inin the
the period
period in
in
which
which they
they are
are incurred.
incurred.

 Salaries and commissions of

sales personnel (marketing)
 Advertising (marketing)
 Legal fees (administrative)
 Printing the annual report
(administrative)
 2 -17

Prime Cost :
Direct Materials Costs + Direct Labor Costs

Conversion Cost:
Direct Labor Costs + Overhead Costs
 2 -18

External
Financial
Statements
 Manufacturing Organization 2 -19
2-20

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 -20
2-21

For the Year Ended December 31, 2004

Direct materials:
Beginning inventory $200,000
Add: Purchases 450,000
Materials available $650,000
Less: Ending inventory 50,000
Direct materials used $ 600,000
Direct labor 350,000
Manufacturing overhead:
Indirect labor $122,500
Depreciation 177,500
Rent 50,000
Utilities 37,500
Property taxes 12,500
Maintenance 50,000 450,000
Total manufacturing costs added $1,400,000
continued
continuedon
onnext
nextslide
slide
 2 -21

Total manufacturing costs added $1,400,000

Add: Beginning work in process 200,000
Total manufacturing costs $1,600,000
Less: Ending work in process 400,000
Cost of goods manufactured $1,200,000

Work in process consists of all

partially completed units found in
production at a given point in time.
 Service Organization 2 -22
2-23

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
 Functional-Based
Functional-Based
2 -23

Management
Management Model
Model
Cost View

Resources

Operational View

Efficiency Performance
Functions
Analysis Analysis

Products
 Activity-Based
Activity-Based
2 -24

Management
Management Model
Model
Cost View

Resources

Process View

Driver Performance
Activities
Analysis Analysis
Why? What? How Well?

Products and
Customers
 2 -25

Functional-Based Activity-Based
1. Unit-based drivers 1. Unit- and nonunit-based
drivers
2. Allocation-intensive 2. Tracing intensive

3. Narrow and rigid product 3. Broad, flexible product

costing costing

4. Focus on managing cost 4. Focus on managing

activities
5. Sparse activity information 5. Detailed activity
information

6. Maximization of individual 6. Systematic performance

unit performance maximization

7. Use of financial measures of 7. Use of both financial and

performance nonfinancial measures of
performance
 2 -26

Chapter Two

The
The End
End
2 -27