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Cost System and Cost Accounting/Sistem Biaya Dan Akuntansi Bisya
Cost System and Cost Accounting/Sistem Biaya Dan Akuntansi Bisya
From the explanation that has been given in the COST SYSTEM AND COST
previous section, it can be taken
several things which are the conclusions of the ACCOUNTING/SISTEM
discussion in this study. First,
based on behavior, seen from the relationship
BIAYA DAN AKUNTANSI
between total costs and trigger factors
cost (cost driver), the cost can basically be
BISYA
classified as a fixed cost (fixed
cost) and variable costs (variable cost). Fixed
cost shows the characteristics in the form of a
total
costs that remain within the relevant range
while the per-unit cost will change Dari pemaparan yang telah disampaikan pada
proportional to the cost driver. Variable cost bagian terdahulu, dapat diambil
shows the characteristics beberapa hal yang menjadi simpulan atas
on the other hand, where the total cost will pembahasan dalam penelitian ini. Pertama,
change proportionally to the cost berdasarkan perilakunya, dilihat dari hubungan
the driver while the cost per unit is constant. antara total biaya dengan faktor pemicu
conclusion biaya (cost driver), biaya secara mendasar
Penulisan artikel ini dapat dikelompokkan sebagai biaya tetap (
bertujuan untuk memberikan gambaran fixed
komprehensif mengenai perilaku biaya yang cost) dan biaya variabel (variable cost). Fixed
tergolong kedalam biaya produksi ( cost menunjukkan karakteristik berupa total
Writing of this article manufacturing cost) biaya yang tetap dalam rentang yang relevan
aims to provide a comprehensive picture of Tujuan Penelitian sementara cost perunitnya akan berubah
cost behavior
secara proporsional terhadap cost driver-nya.
classified into the manufacturing cost
research purposes Variable cost menunjukkan karakteristik
yang sebaliknya, dimana total biayanya akan
berubah secara proporsional terhadap cost
driver-nya sementara cost perunitnya konstan.
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