BAB

Terminologi, Konsep, 2
Perilaku Biaya
 KONSEP BIAYA
Di dalam semua bisnis akan terjadi biaya (cost) dan biaya
(expense). Biaya sebagai cost berbeda dengan expense.

Pengertian Cost
Cost adalah semua biaya (kas atau sejenisnya yang dikorbankan)
untuk memperoleh atau memproduksi barang yang dianggap akan
memberi manfaat di waktu yang akan datang dan oleh sebab itu
akan dicantumkan dalam neraca.
Pengertian Expense
Expense adalah pengeluaran untuk mendapatkan pendapatan pada
suatu periode tertentu yang dikurangkan pada pendapatan untuk
memperoleh laba.
Biaya dlm Akuntansi Keuangan:
Suatu pengorbanan yang dilakukan untuk mendapatkan barang
atau jasa.

Biaya dlm Akuntansi Manajemen

Biaya (Cost) adalah kas atau setara kas yang dikorbankan

(dibayarkan) untuk barang atau jasa yang diharapkan memberikan
manfaat (pendapatan) pada saat ini atau di masa mendatang bagi
organisasi.

Biaya yang akan memberikan manfaat (benefit) hanya pada periode

berjalan (current periode) biasanya dicatat sebagai beban.
Meskipun semua bisnis memiliki biaya namun biaya
tersebut akan berbeda jika jenis bisnisnya berbeda.
Jenis bisnis ada 3 yaitu :

1.    Manufaktur
Perusahaan yang memproduksi bahan baku
menjadi barang jadi
2.    Dagang
Perusahaan yang membeli barang dan kemudian
menjualnya kembali tanpa proses lebih lanjut. 
3.    Jasa
Perusahaan yang hanya menyediakan jasa
 Manfaat Informasi Biaya Bagi Manajer
• Penilaian Persediaan yakni untuk mengetahui biaya mana yang
akan dilekatkan (dibebankan) dalam persediaan perusahaan.

• Penentuan Laba Usaha  yakni : untuk mengetahui biaya mana saja

yang akan dikurangkan dari pendapatan dalam laporan laba rugi
untuk menentukan laba usaha selama periode tertentu.

• Perencanaan Keuangan  yakni : mengetahui perencanaan biaya

masa depan dengan tujuan finansial yang dikehendaki.

• Pengendalian Kegiatan Usaha  yakni : Mengetahui informasi

tentang hasil biaya sesungguhnya dibandingkan dengan biaya yang
dianggarkan.

• Pengambilan Keputusan yakni : untuk mengetahui keputusan apa

yang harus diambil dlm menghadapi berbagai alternatif tindakan
yang berhubungan dengan biaya
Manufacturing Cost Concepts

Financial Managerial
Accounting Accounting
Biaya adalah ukuran Biaya produk
sumber daya yang adalah biaya yang
digunakan atau dibebankan
diserahkan untuk perusahaan ke
mencapai tujuan unit yang
tertentu. diproduksi
 Manufacturing Costs

Direct Direct Manufacturing

Materials Labor Overhead

The Product
 Classifications of Costs
Manufacturing costs are often
combined as follows:

Direct Direct Manufacturing

Materials Labor Overhead

Prime Conversion
Cost Cost
 Nonmanufacturing Costs
Marketing and selling costs . . .
– Biaya yang diperlukan untuk mendapatkan pesanan
dan mengirimkan produk.
Administrative costs . . .
– Semua biaya eksekutif, organisasi, dan administrasi.
Product Costs Versus Period
Costs
Product costs termasuk Period costs tidak
bahan langsung, tenaga termasuk dalam biaya
kerja langsung, dan biaya produk. Mereka
overhead pabrik.
dibebankan pada
laporan laba rugi..
Inventory Cost of Good Sold Expense

Sale

Balance Income Income

Sheet Statement Statement
 Balance Sheet
Merchandiser Manufacturer
Current Assets Current Assets
– Cash  Cash
– Receivables  Receivables
– Prepaid Expenses  Prepaid Expenses
– Merchandise Inventory  Inventories
Raw Materials
Work in Process
Finished Goods
 Balance Sheet
Merchandiser Manufacturer
Current Assets Current Assets
– Cash  Cash
– Receivables  Materials
Receivables
waiting to
– Prepaid Expenses be processed.
 Prepaid Expenses
– Merchandise Inventory
Partially complete  Inventories
products – some Raw Materials
material, labor, or Work in Process
overhead has been Finished Goods
added.
Completed products
awaiting sale.
 The Income Statement
Cost of goods sold for manufacturers differs only
slightly from cost of goods sold for merchandisers.

Merchandising Company
Cost of goods sold:
Beg. merchandise
inventory $ 14,200
+ Purchases 234,150
Goods available
for sale $ 248,350
- Ending
merchandise
inventory (12,100)
= Cost of goods
sold $ 236,250
 Manufacturing Cost Flows
Income
Balance Sheet Statement
Costs Inventories Expenses
Material Purchases Raw Materials
 Manufacturing Cost Flows
Income
Balance Sheet Statement
Costs Inventories Expenses
Material Purchases Raw Materials

Direct Labor Work in

Process
Manufacturing
Overhead
 Manufacturing Cost Flows
Income
Balance Sheet Statement
Costs Inventories Expenses
Material Purchases Raw Materials

Direct Labor Work in

Process
Manufacturing
Overhead Cost of
Finished
Goods
Goods
Sold
 Manufacturing Cost Flows
Income
Balance Sheet Statement
Costs Inventories Expenses
Material Purchases Raw Materials

Direct Labor Work in

Process
Manufacturing
Overhead Cost of
Finished
Goods
Goods
Sold

Selling and Period Costs Selling and

Administrative Administrative
 Inventory Flows
Beginning
Additions Available
balance + $$$ = $$$$$
$$
_
Withdrawals
$$$

=
Ending
balance
$$
 Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process

Beginning raw
materials inventory

Beginning inventory
is the inventory
carried over from
the prior period.
 Biaya Produk - Melihat Lebih Dekat
Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials

materials inventory
+ Raw materials
purchased
= Raw materials
available for use
in production
– Ending raw materials
inventory
Karena barang dikeluarkan dari persediaan bahan
= Raw materials used
mentah dan dimasukkan ke dalam proses produksi,
in production
barang tersebut disebut bahan langsung.
 Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process
Biaya konversi
Beginning raw Direct materials adalah biaya yang
materials inventory + Direct labor dikeluarkan untuk
+ Raw materials + Mfg. overhead mengubah bahan
purchased = Total manufacturing langsung menjadi
= Raw materials costs produk jadi.
available for use
in production
– Ending raw materials
inventory
= Raw materials used
in production
 Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials Beginning work in

materials inventory + Direct labor process inventory
+ Raw materials + Mfg. overhead + Total manufacturing
purchased = Total manufacturing costs
= Raw materials costs = Total work in
available for use process for the
in production period
– Ending raw materials – Ending work in
inventory Semua biaya produksi yang dikeluarkan selama
process inventory
= Raw materials used periode ditambahkan ke saldo
= Costawal pekerjaan
of goods
in production dalam proses. manufactured.
 Product Costs - A Closer Look
Manufacturing Work
Raw Materials Costs In Process

Beginning raw Direct materials Beginning work in

materials inventory + Direct labor process inventory
+ Raw materials + Mfg. overhead + Total manufacturing
purchased = Total manufacturing costs
= Raw materials costs = Total work in
available for use process for the
in production period
– Ending raw materials – Ending work in
Biaya yang terkait dengan barang yang
inventory process inventory
= Rawdiselesaikan
materials usedselama periode tersebut = Cost of goods
in productionke persediaan barang jadi.
dipindahkan manufactured.
Product Costs - A Closer Look
Klasifikasi Biaya untuk Memprediksi
Perilaku Biaya

How a cost will react to

changes in the level of
business activity.
– Total variable costs
change when activity
changes.
– Total fixed costs
remain unchanged
when activity changes.
 Total Variable Cost
Total tagihan telepon jarak jauh Anda didasarkan
pada berapa menit Anda berbicara.
Total Long Distance
Telephone Bill

Minutes Talked
 Total Fixed Cost
Your monthly basic telephone bill probably
does not change when you make more local
calls.
Telephone Bill
Monthly Basic

Number of Local Calls

 Cost Classifications for
Predicting Cost Behavior
Behavior of Cost (within the relevant range)
Cost In Total Per Unit

Variable Total variable cost changes Variable cost per unit remains
as activity level changes. the same over wide ranges
of activity.
Fixed Total fixed cost remains Fixed cost per unit goes
the same even when the down as activity level goes up.
activity level changes.
Direct Costs and Indirect Costs
Direct costs Indirect costs
• Biaya yang dapat dengan • Biaya tidak dapat dengan
mudah ditelusuri ke unit mudah ditelusuri ke unit
produk atau tujuan biaya produk atau objek biaya
lainnya. lainnya.
• Example:
• Examples: direct manufacturing
material and direct labor overhead
Differential Costs and Revenues
Biaya dan pendapatan yang berbeda
diantara alternatif.
Example: Anda memiliki pekerjaan dengan gaji $
1.500 per bulan di kota asal Anda. Anda memiliki
tawaran pekerjaan di kota tetangga yang membayar $
2.000 per bulan. Biaya perjalanan ke kota adalah $
300 per bulan.

Differential revenue is:

$2,000 – $1,500 = $500
Differential Costs and Revenues
Costs and revenues that differ among
alternatives.
Example: You have a job paying $1,500 per month in
your hometown. You have a job offer in a neighboring
city that pays $2,000 per month. The commuting cost
to the city is $300 per month.

Differential revenue is:

$2,000 – $1,500 = $500
Differential cost is:
$300
 Opportunity Costs
Manfaat potensial yang
diberikan ketika salah
satu alternatif dipilih
diantara altenatif yg ada.
Contoh: Jika Anda tidak
kuliah, Anda bisa
menghasilkan $ 15.000
per tahun. Biaya peluang
Anda untuk kuliah selama
satu tahun adalah $
15.000.
 Sunk Costs
Biaya hangus tidak dapat diubah dengan
keputusan apa pun. Itu bukan biaya diferensial
dan harus diabaikan saat membuat keputusan.
Example: Anda membeli mobil seharga $ 10.000 dua tahun
lalu. Biaya $ 10.000 akan hangus karena apakah Anda
mengendarainya, memarkirnya, menukarnya, atau menjualnya,
Anda tidak dapat mengubah biaya $ 10.000.
End of Chapter 2
 Resource Flows
Beginning raw materials inventory was $32,000.
During the month, $276,000 of raw material was
purchased. A count at the end of the month
revealed that $28,000 of raw material was still
present. What is the cost of direct material
used?
• a. $276,000
• b. $272,000
• c. $280,000
• d. $ 2,000
 Resource Flows
Beginning raw materials inventory was $32,000.
During the month, $276,000 of raw material was
purchased. A count at the end of the month
revealed that $28,000 of raw material was still
present. What is the cost of direct material
used?
• a. $276,000
• b. $272,000
• c. $280,000
• d. $ 2,000
 Resource Flows
Direct materials used in production totaled
$280,000. Direct Labor was $375,000 and
factory overhead was $180,000. What were
total manufacturing costs incurred for the
month?
• a. $555,000
• b. $835,000
• c. $655,000
• d. Cannot be determined.
 Resource Flows
Direct materials used in production totaled
$280,000. Direct Labor was $375,000 and
factory overhead was $180,000. What
were total manufacturing costs incurred for
the month?
• a. $555,000
• b. $835,000
• c. $655,000
• d. Cannot be determined.
 Resource Flows
Beginning work in process was $125,000.
Manufacturing costs incurred for the month
were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the month.
What was the cost of goods manufactured
during the month?
• a. $1,160,000
• b. $ 910,000
• c. $ 760,000
• d. Cannot be determined.
 Resource Flows
Beginning work in process was $125,000.
Manufacturing costs incurred for the month
were $835,000. There were $200,000 of
partially finished goods remaining in work in
process inventory at the end of the month.
What was the cost of goods manufactured
during the month?
• a. $1,160,000
• b. $ 910,000
• c. $ 760,000
• d. Cannot be determined.
 Cost Behavior
Fixed costs are usually characterized by:

a. Unit costs that remain constant.

b. Total costs that increase as activity
decreases.
c. Total costs that increase as activity
increases.
d. Total costs that remain constant.
 Cost Behavior
Fixed costs are usually characterized by:

a. Unit costs that remain constant.

b. Total costs that increase as activity
decreases.
c. Total costs that increase as activity
increases.
d. Total costs that remain constant.
 Cost Behavior
Variable costs are usually characterized by:
a. Unit costs that decrease as activity
increases.
b. Total costs that increase as activity
decreases.
c. Total costs that increase as activity
increases.
d. Total costs that remain constant.
 Cost Behavior
Variable costs are usually characterized by:
a. Unit costs that decrease as activity
increases.
b. Total costs that increase as activity
decreases.
c. Total costs that increase as activity
increases.
d. Total costs that remain constant.