Professional Documents
Culture Documents
of Cost
Chapter 2
Cost Consept Product
Department Project
Cost object
Segala sesuatu yang akan diukur Brand
COST
TYPE OF COST COST OBJECT
ASSIGNMENT
Direct Cost
Example: Cost of steel
Cost Tracing
and tires for the Tesla
Model 3
Example:
Tesla Model 3
Indirect Cost:
Example: Depreciation
cost of the Tesla
Factory in Fremont Cost Allocation
where Tesla makes the
Model 3 and other
models of electric cars
Relationship between Direct Costs and Indirect Costs with Cost Objects
Direct Costs:
Raw materials: limestone, clay,
silicon stone, iron sand, and
plaster Cost Object:
Product
CEMENT
Indirect Costs:
Cost Object Examples
Salaries of factory employees,
Product Cement depreciation expenses of factory
buildings, electricity expenses,
Service Cement company customer service equipment depreciation
Project Toll road construction project expenses, fuel costs, etc.
Customer Consumers have a cement company membership card
Brand The cement brand "Holcim" Direct Costs:
Advertising costs, marketing
Department Production and marketing department employee salaries, marketing
Programs Company reforestation program equipment depreciation Cost Object:
expenses, vehicle depreciation Department
expenses, and vehicle fuel Marketing
costs Department
Indirect Costs:
Depreciation expenses of the
company's building and
electricity expenses of the
company.
Identifikasi Biaya Langsung dan Biaya Tidak Langsung
PT Garuda Indonesia yang bergerak di bidang jasa penerbangan ingin menghitung biaya per penumpang. Dalam
penyedia jasa ini, perusahaan memiliki pesawat dan karyawan, menggunakan fasilitas, bahan bskar, Pelabuhan
udara, dan tiket. Setiap penumpang mendapatkan konsumsi di pesawat. Karena Pelabuhan udara memiliki oleh PT
Angkasa Pura. PT Garuda Indonesia harus membayar sewa setiap kali memakai pelabuhan udara tersebut.
Identifikasi biaya untuk setiap sumber daya yang digunakan dan klasifikasikan biaya-biaya tersebut apakah termasuk
biaya langsung atau biaya tidak langsung.
Number of Variable Cost Total Variable Total annual fixed Number of Model Fixed Supervision
Model 3S per Steering Cost of Steering leasing costs 3s Produced Cost per Model 3
Produced Wheel Wheels (1) (2) (3) = (1) x (2)
(1) (2) (3) = (1) x (2)
$100.000.000 10.000 $10.000
1 $800 $ 800
100.000.000 25.000 4.000
1.000 800 800.000
100.000.000 50.000 2.000
3.000 800 2.400.000
3. Klasifikasi Biaya Berdasarkan Perilaku Biaya
3. Semivariable Costs
Biaya yang totalnya berubah secara tidak proporsional
bergantung kepada perubahan pemicu biaya (cost driver),
sedangkan biaya per unitnya berbanding terbalik dengan
perubahan output driver aktivitas.
Contoh: Beban Listrik dengan sistem abonemen dan kWh.
Beban abonemen Listrik sebesar Rp 1.000.000 per Beban abonemen Listrik sebesar Rp 1.000.000
tahun dan beban Listrik per kWh sebesar Rp 1.000. per tahun dan beban Listrik per kWh sebesar Rp
Satu unit produk diperlukan 2 kWh dengan total 1.000. Satu unit produk diperlukan 2 kWh dengan
5.000 unit. Total Beban Listrik: total 500 unit. Total Beban Listrik:
= Rp 1.000.000 + (5.000 unit x Rp 2.000) = Rp 1.000.000 + (500 unit x Rp 2.000)
= Rp 11.000.000,00 = Rp 2.000.000,00
Beban Listrik per unitnya = Rp 11.000.000/ 5.000 Beban Listrik per unitnya = Rp 2.000.000/ 500 unit
unit) = Rp 2.200 = Rp 4.000
Cocokkan setiap fungsi bisnis dengan pemicu biaya (cost driver)
(Match each business function with a cost driver)
Direct materials in stock that will be used Goods partially worked on but not yet
in the manufacturing process completed.
Example: components needed to Example: cell phones in production stage
manufacture cellular phones.