AKUNTANSI MANAJEMEN COST CONCEPTS.

Presentasi berjudul: "AKUNTANSI MANAJEMEN COST CONCEPTS."— Transcript presentasi:

1 AKUNTANSI MANAJEMEN COST CONCEPTS

2 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

3 COST dan EXPENSE CASH ASSETS Manfaat Neraca COSTS EXPENSES Laba / Rugi
Bayar untuk memperoleh Pemakaian untuk memperoleh Bayar untuk memperoleh Manfaat EXPENSES Laba / Rugi

4 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

5 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

6 COST CLASSIFICATIONS IN MANUFACTURING
Manufacturing Costs / Product Cost Direct Materials Direct Labor Manufacturing Overhead Prime Costs Conversion Costs Nonmanufacturing Costs / Period Cost Selling Administrative

7 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