Konsep Dasar

Akuntansi Manajemen
Cost Assignment
(Pembebanan Biaya)

1. Direct Tracing

2. Driver Tracing

3. Allocation
 Pengertian Biaya

Cost Objects
Terstruktur untuk
mengukur dan
penempatkan biaya
sesuai bagian COST Accuracy of
Assignments
Traceability, Methods of
Tracing, Assigning
Indirect Cost, Cost
Assignment Summarized
 Accuracy of Assignments

Assigning Indirect
Traceability Cost
Biaya Langsung, Allocation
Biaya Tidak Langsung

Cost Assignment
Methods of Tracing Summarized
Direct Tracing dan
Driver Tracing
Penelusuran Langsung dan Penelusuran Penggerak
Cost Assignment Summarized
Product and Service Cost
Tangible dan Intangible
 Pengertian

Tangible
Tangible: Barang yang dihasilkan
dengan cara mengubah bahan
baku melalui penggunaan input
modal dan tenaga kerja.
Intangible
Intangible/ Jasa: tugas atau aktivitas yang
dilakukan bagi seorang pelanggan atau
suatu aktivitas yang dilakukan bagi
seorang pelanggan dengan menggunakan
produk atau fasilitas suatu organisasi.
 Different Cost for
Different Purposes
Biaya Produk
Didefinisikan melalui rantai
nilai, operasi dan definisi
operasional.
Product Cost and
External Financial
Reporting
Biaya Produksi dan Biaya
Non Produksi
Biaya Manufaktur dan Biaya
Non Manufaktur
 Product Cost
Direct Materials

Prime and Conversion Costs

Direct Labor
Selling and Administrative
Cost
Overhead
 External Financial Statements
Income Statement:
Manufacturing Firm

Income Statement:
Service Organization
Manufacturing Firm

Cost of Goods Cost of Goods

Sold Manufactured
Cost of Goods Sold
Cost of Goods Manufactured
Service Organization

Functional
Activity based
based
Management
Management
Functional based Management (FBM)
Activity based Management (ABM)