2 -1

CHAPTER
Basic
Management
Accounting
Concepts
 2 -2

Tujuan
Tujuan
1. Mendeskripsikan
After proses pembebanan
studying this biaya.
After studying this
2. Mendefinisikan produk
chapter, you berwujud
should
chapter, you should dan tidak
berwujud, serta menjelaskan
be able to: perbedaan
be able to:
beberapa definisi harga pokok produk.
3. Menyusun Laporan laba rugi untuk organisasi
manufaktur dan jasa.
4. Menjelaskan perbedaan antara sistem
akuntansi manajemen berdasarkan fungsi dan
aktivitas.
 2 -3

Biaya
Biaya adalah
adalah
IIsee…
kas
kas
Biaya
atau
atau nilai
nilai
dianggap
setara
setara kas
kas yang
yang
see… Biaya dianggap
dikorbankan
dikorbankan
sebagai untuk
sebagaiukuranuntuk
ukuran
mendapatkan
mendapatkan
dolar
dolar dr
dr
barang
barang
atau
atau jasa
jasa yang
sumberdaya dapat
dapat memberi
yangdigunakan
sumberdaya digunakan manfaat
memberiExactly
manfaatwhat
Exactly what isis
saat
saat ini
untuk
untuk dan
dan masa
masa akan
inimencapai
mencapai akan datang.
meant
meant by
datang. by “cost”?
“cost”?
keuntungan.
keuntungan.
 2 -4

Suatu objek biaya dapat berupa apapun seperti produk,

pelanggan, departemen, proyek, aktivitas, dll yang
digunakan untuk mengukur dan membebankan biaya.
Example:
Example A bicycle is a cost object when you are
determining the cost to produce a bicycle.
Aktivitas muncul sebagai objek biaya yang merupakan
unit dasar kerja sebuah organisasi.
Example: Setting up equipment, moving materials,
maintaining equipment, designing products,
etc.
 2 -5

Ketertelusuran adalah kemampuan membebankan

biaya pada objek biaya dengan cara yang layak secara
ekonomis berdasarkan hubungan sebab akibat.
akibat
Direct costs biaya yang dapat ditelusuri dengan mudah
dan akurat sebagai objek biaya.

Example: Jika rumah sakit adalah objek biaya,

maka biaya pemanas dan pendingin ruang
rumah sakit adalah biaya langsung.akan tetapi
jika produk rumah sakit adalah objek by maka
utilitas ini biaya tidak langsung.
 2 -6

Indirect costs adalah biaya yang tidak dapat

ditelusuri dengan mudah dan akurat sebagai
objek biaya.
Example: The salary of a plant manager, where
departments within the plant are defined
as the cost objects.
 2 -7

Penelusuran : pembebana aktual biaya pada objek biaya

dengan menggunakan ukuran yang dapat damati atas
sumberdaya yang dikonsumsi oleh objek biaya.
Direct tracing :suatu proses pengidentifikasian dan pembebanan biaya
yang berkaitan secara khusus dan fisik suatu objek.
Driver tracing :Penggunaan penggerak untuk membebankan biaya
pada objek biaya. Drivers adalah Faktor penyebab yang dapat
diamati dan faktor penyebab yang mengukur konsumsi sumberdaya
objek biaya.
 2 -8

Cost
Cost Assignment
Assignment Methods
Methods
Cost of Resources

Direct Driver
Allocation
Tracing Tracing

Physical Causal Assumed

Observation Relationship Relationship

Cost Objects
 Interface of Services with 2 -9

Management Accounting
Services
Services cannot
cannot be be stored.
stored.
No
No patent
patent protection.
protection.
1. Intangibility Cannot
Cannot display
display or
or expire
Services
Services benefits
benefits expire
communicate
communicate services.
services.
quickly.
Customer
quickly.
Customer directly
directly
2. Perishability Price
Price difficult
difficult to
to set.
set.
Services
involved with repeated
involved
Services may
may be
withbe repeated
often
often for
for one
production
productionone ofcustomer.
of service.
customer.
service.
3. Inseparability
Centralized
Centralized mass
mass
Wide
Wide variation
variation in
in
production
production of services
of services
4. Heterogeneity service products
service products
difficult.
difficult.
possible.
possible.
Derived
Derived Properties
Properties
 Interface of Services with 2 -10

Management Accounting
No
No inventories.
inventories.
Strong
Strong ethical
ethical code.
code.
1. Intangibility Price
Price difficult
difficult to to set.
set.
Demand
No
Demand
No for
inventories.
for more
inventories.more accurate
accurate
Costs
Costs often
often accounted
accounted
2. Perishability cost
Need
cost
Need assignments.
for standards
assignments.
for standardstype.and
and
for by customer
for by customer type.
consistent
consistent high
high quality.
quality.
Demand
Productivity
Demand
Productivityfor
for measure-
and quality
measure-
and quality
3. Inseparability
ment
ment and
and control
measurement
measurement andof
and
control of
quality
control
quality
control to
must
to maintain
be
maintain
must be
4. Heterogeneity
consistency.
ongoing.
consistency.
ongoing.
Impact on Total
Total
Management quality
quality manage-
manage-
Impact on Management
Accounting ment
ment critical.
critical.
Accounting
 2 -11

Product cost pembebaan biaya yang

mendukung tujuan manajerial yang
spesifik. Artinya HPProduk
bergantung pada tujuan manajerial
yang sedang berusaha dicapai. Atau
prinsip fundamental “biaya berbeda
untuk tujuan yang berbeda”
 2 -12

Design

Service Develop

Distribute Produce

Market
 Product Costing Definitions 2 -13

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 -14

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 -15

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 -16

Overhead are all other production costs.

 Depreciation on building
and equipment
 Maintenance
 Supplies
 Supervision
 Power
 Property taxes
 2 -17

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 -18

Prime Cost :
Direct Materials Costs + Direct Labor Costs

Conversion Cost:
Direct Labor Costs + Overhead Costs
 2 -19

External
Financial
Statements
 Manufacturing Organization 2 -20
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 -21
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
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 2 -22

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 -23
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 -24

Management
Management Model
Model
Cost View

Resources

Operational View

Efficiency Performance
Functions
Analysis Analysis

Products
 Activity-Based
Activity-Based
2 -25

Management
Management Model
Model
Cost View

Resources

Process View

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

Products and
Customers
 2 -26

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 -27

Chapter Two

The
The End
End
2 -28