STANDAR VARIABEL
COSTING
Dibuat Oleh :
1. Angela Febita Sari
2. Christoper Sebastian
3. Jason stanflon Rafless
4. Verent
5. Vivian Clara Lie
POKOK-POKOK PEMBAHASAN
1. Pengertian Biaya Standar
Sistem biaya Standar menggunakan 2 metode yaitu, metode Full Costing dan Variabel Costing
VARIABEL
FULL COSTING COSTING
Harga pokok produk Informasi biaya
terdiri BBB, BTKL, BOP menurut perilaku biaya
Variabel BOP Tetap dalam hubungannyadengan
perubahan volume kegiatan
KOMPONEN STANDAR DALAM METODE VARIABEL
COSTING
BIAYA OVERHEAD PABRIK
BIAYA BAHAN BAKU BIAYA TENAGA KERJA VARIABEL (BOP
(BBB) LANGSUNG (BTKL) VARIABEL)
Tarif Standar BOP – (Tarif Sesungguhnya BOP Variabel x Jam Kerja Sesungguhnya)
TABLE OF CONTENTS
01 02 03 04
In Spain, a comma is
33,400
used as a decimal
separator
LESSON DEVELOPMENT
Mercury is the
01 smallest one
Venus has a
04 beautiful name
Despite being red, Mars is
actually a cold place. It’s full of
iron oxide dust, which gives the
planet its reddish cast
MERCURY
Mercury is the closest
planet to the Sun
SATURN
Saturn is the ringed
planet and a gas giant
MARS
Despite being red, Mars
is a cold place
...and did you know this?
If you want to modify this graph, click on it, follow the link, change
the data and replace it here
OVERVIEW DIAGRAM
PART 1 PART 2
?
● Mercury is the closest planet to
the Sun, but does its name have
anything to do with the liquid
metal?
?
OTHER CONCEPTS