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Different costs for different purposes Klasifikasi biaya produk (barang/jasa): - Production cost - Non production cost - Selling cost - Administrative cost - Manufacturing cost - Non manufacturing cost
Production cost: - Direct material: bahan baku p dpt dilacak langsung p observasi fisik - Direct labour: tenaga kerja p dpt dilacak langsung - Overhead: biaya yang lain p depresiasi, pemeliharaan, indirect material
Functional-based: Unit-based driver Allocation-intensive Narrow & rigid product costing Focus on managing costs Sparse activity information Individual unit performance
Financial measures
Activity-based Unit & nonunit-based Tracing-intensive Broad & flexible product costing Focus on managing activities Detailed activity information Systemwide performance Fin & nonfin measures
Pertimbangan dlm penggolongan biaya: Time horizon: j.panjang p semua cost adalah variabel; j.pendek p ada 1 yang fixed Identifikasi kebutuhan resources & output: aktivitas butuh sumber daya p materials, energy, labour, & capital Ukur input, output & tentukan dampak perubahan output terhadap activity cost: 2 cara ukur output p jumlah aktivitas dilaksanakan; driver (production/unit driver) & non unit driver
Committed resources: Sumber daya disediakan sebelum penggunaan sesungguhnya Diperoleh lewat kontrak p fixed cost Discretionary committed fixed expenses p shorter-term activity capacity Committed fixed expenses p long-term activity capacity
Step-cost: dlm jangka tertentu, biaya konstan p pada tingkat tertentu naik, lalu konstan lagi selama jangka waktu tertentu Fixed activity rate: total committed cost dibagi total kapasitas Variable activity rate: total cost of flexible resources dibagi total kapasitas Resources available = Resources used + unused capacity