DOSEN PENGAMPU:
• Dian Agustia, Prof. Dr. SE., M.Si.,Ak., CMA
• Yustrida Bernawati., Dr., SE., M.Si., Ak
• Basuki, Drs., M.Com.(HONS), Ph.D., Ak. CMA.,CA.
• Wiwiek Dianawati, Dr, SE., M.Si., Ak
• Sedianingsih, Dr., Dra., Ec., SE.,M.Si.,Ak.
• Sri Iswati, Prof., Dr., SE., MSi., Ak., CMA.
• Santi Novita, Dr., SE.,MM., Ak
Buku
AKUNTANSI KOS
Sebagai DataBase bagi kedua Jenis
Akuntansi
Dalam rangka menghasilkan laporan
04/04/22 6 imn@rsa
Peranan Akuntansi KOS
Normal
COGS
ALLOCATION
SY
Standard ST
EM ORT
P
RE Definition
Exactly what is
meant by “cost”?
04/04/22 12 imn@rsa
Cost is the cash or cash-equivalent
value sacrificed for goods and services
that is expected to bring a current or
future benefit to the organization.
04/04/22 13 imn@rsa
COST CONCEPT
KAS/ Masa lalu? expense
?
SETARA KAS
Manfaat
Masa COST
?
Brg/Jasa
Datang?
Dikorbankan unexpired
expired
Assets
No-benefit benefit
Tidak ada
Manfaat Loss
? expense
04/04/22 14 imn@rsa
ilustrasi
Membayar gaji karyawan bulan ini sebesar Rp 1.000.000,- E
Membayar ganti rugi karena kalah dalam pengadilan sebesar Rp 2.500.000,-
L
Membayar sewa kantor untuk 12 bulan Rp 1.200.000,- C
Membayar listrik bulan ini Rp 500.000,-
E
Membayar premi asuransi Rp 7.500.000,- untuk 1 tahun
C
04/04/22 16 imn@rsa
Cost object adalah segala sesuatu,
dimana KOS bisa diukur dan
diakumulasi
Produk
Jasa
Customer
Lini produk
Proyek
Aktivitas
Divisi, dsb.
04/04/22 17 imn@rsa
Metode Penelusuran KOS
Cost of Resources
Direct Driver
Allocation
Tracing Tracing
Cost Objects
04/04/22 18 imn@rsa
COST CLASSIFICATION
2. Traceability
3. Timing of charge
4. Behavior/activities
5. Control & Decision Making
6. Management objectives
7. dsb.
04/04/22 19 imn@rsa
COST CLASSIFICATION
3. Timing of charge
4. Behavior/activities
5. Control & Decision Making
6. Management objectives
7. dsb.
04/04/22 20 imn@rsa
COST CLASSIFICATION
4. Behavior/activities
5. Control & Decision Making
6. Management objectives
7. dsb.
04/04/22 21 imn@rsa
COST CLASSIFICATION
04/04/22 22 imn@rsa
COST CLASSIFICATION
" Different costs for different purposes".
1. Functional
•Biaya Relevan
2. Traceability •Biaya Tidak relevan
•Biaya inkremental
3. Timing of charge •Biaya Differential
•Biaya Tunai
4. Behavior/activities •Biaya Opportunitas
•Biaya terbenam
5. Control & Decision •Biaya masa lalu
•Biaya terhindarkan, dsb
Making
6. Management objectives
7. dsb.
04/04/22 23 imn@rsa
COST CLASSIFICATION
04/04/22 24 imn@rsa
Klasifikasi yang lain
DIRECT
MATERIAL
PRIME COST
DIRECT
LABOR
CONVERSION
COST
FACTORY
OVERHEAD
04/04/22 25 imn@rsa
Soal Latihan
1. Prime cost $ 300.000, Conversion cost
$400.000, Total Biaya Produksi $600.000.
Hitunglah Biaya Tenaga Kerja
04/04/22 26 imn@rsa
Soal Latihan
04/04/22 27 imn@rsa