To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-2
Konsep-konsep Lain tentang Biaya
Pemicu Biaya (Cost Driver) – variabel yang
secara kausal (sebab-akibat) mempengaruhi
biaya dalam rentang waktu tertentu
Rentang yang Relevan (Relevant Range) –
rentang tingkat aktivitas (atau volume) normal
di mana ada hubungan khusus antara tingkat
aktivitas (atau volume) dengan biaya tertentu
Contohnya, biaya tetap hanya tetap dalam
rentang yang relevan.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-3
Berbagai Jenis Perusahaan
Perusahaan sektor-manufaktur – membuat
dan menjual produk mereka sendiri
Perusahaan sektor-perdagangan – membeli
dan menjual kembali produk
Perusahaan sektor-jasa
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-4
Pengklasifikasian biaya berdasar
perilaku biaya:
1. Biaya Tetap (Fixed cost)
biaya yang tidak berubah secara total dalam
hubungan dengan beberapa aktivitas atau output
yang dipilih
2. Biaya Variabel (Variable cost)
biaya yang berubah secara total dalam hubungan
dengan beberapa aktivitas atau output yang dipilih
3. Biaya Semivariabel (Semivariable cost)
biaya yang memiliki baik komponen tetap dan
variabel
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fixed Costs
A cost that stays the
same as output
changes is a fixed
cost.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Total Fixed Cost Graph
$120,000
$100,000
Fixed Costs
Total Costs
$80,000 F=
$60,000 $60,000
$40,000
$20,000
0 60 120180240
Units Produced (000)
Variable
Cost
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Total Variable Cost Graph
$48,000
Yv = .20x
$36,000
Total Costs
$24,000
Variable Cost
$12,000
0 60 120 180 240
Units Produced (000)
TotalTotal
Biaya Dollars Costper
Biaya per Unit
Unit
Change in
Perubahan Tidak berubah
Biaya
Variable proportion with Unchanged in
seiring dengan sesuai dengan
Variabel
Costs output relation
jumlah produk
More output = More cost
jumlah to output
produk
Lebih banyak produk =
Lebih banyak biaya
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-10
A mixed cost is a
cost that has both a
fixed and a variable
component.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Mixed Cost Behavior
$130,000
$110,000
$90,000
Total Costs
$70,000
$50,000
$30,000
0 40 80 120 160 180
Units
200 Sold (000)
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Asumsi-asumsi Fungsi Biaya
1. Perilaku biaya diperkirakan dengan fungsi
biaya linear dalam rentang yang relevan
Secara grafis, biaya total versus tingkat suatu
aktivitas tunggal yang berhubungan dengan
biaya itu adalah suatu garis lurus dalam
rentang yang relevan
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fungsi Biaya Linear
y = a + bX
Kemiringan Garis:
Titik Potong:
Biaya variable
Biaya tetap
per unit
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fungsi Biaya Tetap, Secara Grafis
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fungsi Biaya Variabel, secara Grafis
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fungsi Biaya Total, secara Grafis
$70,000
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Fungsi-fungsi Biaya Digabungkan
$70,000
$60,000
$50,000
$40,000
Variable Cost Y = $5X
Fixed Cost Y = $10,000
B Total Cost Y = $10,000 + $5X
$30,000
$20,000
$10,000
$-
0 2000 4000 6000 8000 10000 12000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Metode Pemisahan Biaya
Semivariabel:
1. Metode Titik tertinggi dan terendah
2. Metode Scattergraph
3. Metode Least Square
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Metode Tinggi-Rendah
Metode analisis kuantitatif paling sederhana
Menggunakan hanya nilai-nilai teramati yang
tertinggi dan terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Langkah-langkah dalam
Metode Tinggi-Rendah
Hitung biaya variabel per unit aktivitas
Keterangan :
V = variabel
Y2 =biaya tertinggi
Hitung biaya tetap total Y1 = biaya terendah
X2 = aktivitas tertinggi
F = Y2+ VX2 X1 = aktivitas terendah
Menemukan persamaan
Y = F + VX
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Metode Scattergraph:
Langkah-langkahnya:
1. Buat grafik
2. Buat titik-titik di grafik
3. Tarik garis lurus dengan melewati titik-titik
4. Hitung biaya variabel dan biaya tetap
seperti dalam metode titik tertinggi dan
terendah
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-24
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-25
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-26
Biaya Langsung dan
Biaya Tidak Langsung
Biaya Langsung – dapat dengan mudah atau
ekonomis ditelusuri ke objek biaya
Biaya Tidak Langsung – tidak dapat dengan
mudah atau ekonomis ditelusuri ke objek
biaya. Biaya ini dialokasikan ke objek biaya
dengan cara yang rasional dan sistematis
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-27
Contoh-contoh Biaya
Biaya Langsung
Suku cadang
Gaji jalur produksi
Biaya Tidak Langsung
Listrik
Sewa
Pajak properti
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-28
Klasifikasi Biaya Menurut
Hubungannya dgn Produk
BIAYA PABRIKASI:
Biaya Bahan
Biaya Tenaga Kerja
Biaya Overhead Pabrik (BOP)
BIAYA KOMERSIAL:
Biaya Pemasaran
Biaya Administrasi dan Umum
Cost Accounting - 29
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
BIAYA BAHAN
Biaya Bahan Baku
30
Cost Accounting
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
- Daljono
BIAYA TENAGA KERJA
Biaya Tenaga Kerja Langsung (BTKL)
Cost Accounting - 31
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
Manufacturing Costs
Bahan Baku: Bahan yg scr langsung dapat
diusut ke produk.
Contoh: Kayu jati pada Meja
Tenaga Kerja: TK yg scr langsung ikut
mengerjakan produk/jasa.
Contoh: Upah Pekerja
BOP asemua biaya produksi selain BB &
BTK
Contoh: depresiasi pabrik, Bahan habis
pakai, Bahan penolong, gaji mandor, dsb.
Cost Accounting - 32
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
Non production Costs
Marketing (selling) costs
Example: Biaya iklan.
Administrative costs
Cost Accounting - 33
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
Non production Costs
Pada Lap Keuangan,
biaya marketing & biaya
administrasi tdk termasuk
dlm persediaan. Biaya2
tsb termasuk biaya
periode.
Cost Accounting - 34
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
BIAYA PRODUKSI/BIAYA
MANUFAKTUR
BTKL
BB BOP
Biaya Konversi
Biaya Utama
Cost Accounting - 35
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
Daljono
Jenis-jenis Persediaan
Persediaan Bahan Langsung – sumber-sumber
daya dalam stok dan tersedia untuk digunakan
Persediaan Barang dalam Proses – barang-barang
baru sebagian dikerjakan, tapi belum selesai.
Sering disingkat sebagai WIP (Work-in-Process)
Persediaan Barang Jadi (finished goods) – barang
-barang yang telah selesai dikerjakan dan siap
untuk dijual
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-36
Arus Biaya
Bagian harga pokok produksi (the cost of goods
manufactured) dan harga barang terjual (cost of
goods sold) pada pernyataan pendapatan adalah
representasi akuntansi dari arus biaya aktual
melalui sistem produksi.
Perhatikan pentingnya akun persediaan dalam
laporan akuntansi berikut, dan dalam bagan arus
biaya
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-37
Harga Pokok Produksi
Cellular Products
Skedul Harga Pokok Produksi
Untuk Tahun yangBerakhir 31 Desember 2007 (dalam ribuan)
Bahan Langsung:
Persediaan awal, 1 Januari $ 11,000
Hitung biaya bahan
Pembelian 73,000 langsung yg digunakan
Biaya bahan langsung tersedia digunakan 84,000
Persediaan akhir, 31 Desember 8,000
Bahan Langsung Digunakan 76,000
Tenaga kerja langsung 9,000
Overhead Manufaktur: Jumlahkan tiga biaya
Tenaga Kerja Tidak Langsung 7,000 produk untuk periode
Perlengkapan 2,000
Pemanas, Listrik & Tenaga 5,000 saat ini
Penyusutan - bangunan pabrik 2,000
Penyusutan - peralatan pabrik 3,000
Lain-lain 1,000
Biaya overhead manufaktur total
Biaya manufaktur terjadi selama 2007
20,000
105,000
Selaraskan biaya
Persediaan barang proses awal, 1 Januari 6,000 manufaktur periode saat
Biaya manufaktur total utk diperhitungkan
Persediaan barang proses akhir, 31 Desember
111,000
7,000
ini ke akun untuk unit-
Harga pokok produksi $ 104,000 unit yang selesai aktual
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-38
Laporan Laba Rugi
Cellular Products
Laporan Laba Rugi
Untuk Tahun yang Berakhir 31 Desember 2007 (dalam ribuan)
Pendapatan $210,000
Harga pokok penjualan Angka diambil dari
Barang jadi awal, 1 Januari 22,000 Skedul Harga
Harga pokok produksi 104,000
Barang tersedia untuk dijual 126,000 Pokok Produksi
Barang jadi akhir, 31 Desember 18,000
Harga poko penjualan 108,000
Laba kotor 102,000
Biaya Operasi: Biaya Periode
Pemasaran, distribusi dan layanan pelanggan 70,000 diperhitungkan
Biaya operasi total 70,000
Laba operasi $32,000 sesuai saat
terjadinya
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-39
Flowchart Biaya
Balance Income
Sheet Statement
Direct Direct
Stored
Materials Materials
Purchases Revenues
Inventory
Inventoriable
Costs Other Direct
Manufacturing Incurred
Costs Work-in- Finished Cost of
Process Completed Goods Goods
Manufacturing Inventory Inventory Sold
Overhead Applied
Costs
R&D Costs
Design Costs
Marketing Costs Period
Distribution Costs Costs
Customer-Service
Costs
Equals Operating
Income
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 2-40