AKUNTANSI MANAJEMEN COST CONCEPTS
COST dan EXPENSE Cost = Pengorbanan sumberdaya untuk memperoleh aktiva tertentu Cost = kumpulan manfaat aktiva tertentu yang dapat dipergunakan beberapa periode Expense = Pengorbanan sumberdaya tertentu untuk memperoleh manfaat Expense = nilai manfaat suatu aktiva pada suatu periode
COST dan EXPENSE CASH ASSETS Manfaat Neraca COSTS EXPENSES Laba / Rugi Bayar untuk memperoleh Pemakaian untuk memperoleh Bayar untuk memperoleh Manfaat EXPENSES Laba / Rugi
COST OBJECT & COST DRIVERS Cost Objects = Segala sesuatu yang menjadi dasar pengorbanan sumberdaya Cost Drivers = Faktor-faktor yang dijadikan ukuran untuk menentukan besarnya cost dari suatu cost object Tenaga listrik kWh CASH Tanah m2 Tenaga kerja Jam kerja COST OBJECTS COST DRIVERS
COST CLASSIFICATIONS Manufacturing costs vs nonmanufacturing costs Product costs vs period costs Prime costs vs conversion costs Fixed costs vs variable costs Relevant vs irrelevant costs
COST CLASSIFICATIONS IN MANUFACTURING Manufacturing Costs / Product Cost Direct Materials Direct Labor Manufacturing Overhead Prime Costs Conversion Costs Nonmanufacturing Costs / Period Cost Selling Administrative
COST CLASSIFICATIONS IN MANUFACTURING PURPOSE OF COST CLASSIFICATION COST CLASSIFICATIONS Preparing external financial statements Product cost Direct materials Direct labor Manufacturing overhead Period costs (expensed) Selling Administrative Predicting cost behavior Variable costs Fixed costs Assigning costs to cost object Direct cost (easily traced) Indirect cost ( not easily traced) Making decisions Differential costs Sunk costs Opportunity cost Cost of quality Prevention costs Appraisal costs Internal failure costs External failure costs