Cost Alllocation.

Presentasi berjudul: "Cost Alllocation."— Transcript presentasi:

1 Cost Alllocation

2 What is Cost Allocation?
Membebankan sejumlah biaya produksi dari satu Cost Centre Penunjang secara proporsional sesuai dengan besar dan jenis layanan yang diberikannya kepada Cost Centre - Cost Centre Produksi yang menerima pelayanan dari Cost Centre Penunjang dimaksud Co: Instalasi Gizi membebankan biaya gajinya kepada Rawat Inap sesuai besarnya layanan gizi yang diberikannya.

3 Why Cost Allocation?

4 When and Where Cost Allocation?

5 Output

6 What for UC?

7 How Cost Allocation?

8 Cost Allocation for Cost Analysis By IMF,2000
The Steps of Cost Allocation for Cost Analysis By IMF,2000

9

10 Step-01: Cost Center

11 See Template Cost Centre (in Excel)

12 Step-02: Cost Item

13 Step-03: Collecting Data
Data Biaya Data Dasar Alokasi

14 See Template Biaya Asli (in Excel)

15 Step-04: Cost Allocation

16 Methods of Cost Allocation
Simple Distribution Double Distribution Multiple Distribution

17 About Double Distribution

18 Logic of Formula (How to Calculate):

19 Formula-2 Excel

20 Step One of Double Distribution

21 The Result of Step One

22 Re-Check

23 Step Two of Double Distribution

24 The Result of Step Two

25 Unit Cost

26 Actual Unit Cost

27 Normative Unit Cost

28 Kinds of Product

29 For Gov’ Hospital and PHC

30 Relative Value Unit

31 Activity Based Costing