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    Cost Concept

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    Madli Siregar
    This document discusses key concepts in cost accounting and cost management systems. It defines costs and explains that costs are not the same as expenses. It provides examples of cost objects like products, customers, and departments. It describes different levels of traceability for direct and indirect costs. It outlines the importance of a cost accounting information system for goal setting, evaluation, and decision making. It also defines common cost classification terms and concepts like variable, fixed, and mixed costs as well as production and non-production costs.

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    Cost Concept

    Uploaded by

    Madli Siregar
    80 views25 pages
    This document discusses key concepts in cost accounting and cost management systems. It defines costs and explains that costs are not the same as expenses. It provides examples of cost objects like products, customers, and departments. It describes different levels of traceability for direct and indirect costs. It outlines the importance of a cost accounting information system for goal setting, evaluation, and decision making. It also defines common cost classification terms and concepts like variable, fixed, and mixed costs as well as production and non-production costs.

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    2. Cost Concept

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    This document discusses key concepts in cost accounting and cost management systems. It defines costs and explains that costs are not the same as expenses. It provides examples of cost objects like products, customers, and departments. It describes different levels of traceability for direct and indirect costs. It outlines the importance of a cost accounting information system for goal setting, evaluation, and decision making. It also defines common cost classification terms and concepts like variable, fixed, and mixed costs as well as production and non-production costs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    80 views25 pages

    Cost Concept

    Uploaded by

    Madli Siregar
    This document discusses key concepts in cost accounting and cost management systems. It defines costs and explains that costs are not the same as expenses. It provides examples of cost objects like products, customers, and departments. It describes different levels of traceability for direct and indirect costs. It outlines the importance of a cost accounting information system for goal setting, evaluation, and decision making. It also defines common cost classification terms and concepts like variable, fixed, and mixed costs as well as production and non-production costs.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 25

    Cost Concepts and The

    Cost Accounting
    Information System

    L/O/G/O
    Contents

    Menentukan “cost objects”, Contoh “cost objects”, terkait


    1 3 macam keputusan

    Menjelaskan tingkatan “cost traceability” terkait


    2 penggunaan “direct Cost” dan “indirect cost”

    Pertimbangan dalam pengunaan sistem informasi


    3 akuntansi biaya

    Bagaimana suatu biaya dapat diklasifikasikan


    4
    Cost Concepts

    “cost” merupakan: nilai tukar dalam


    satuan harga, sebuah pengorbanan,
    sesuatu yang dikeluarkan untuk dapat
    menghasilkan manfaat.
    Dalam akuntansi keuangan, pengorbanan
    ini dapat berupa pengurangan atas kas
    ataupun aset lainnya.
    Beberapa orang juga mengungkapkan
    bahwa “cost” adalah persamaan dari
    “expense”. Seharusnya:
    Cost ≠
    Expense
    Cost ≠ Expense

    ... The decrease in net assets as a result


    of the use of economic services in the
    creation of revenues or of the imposition of
    taxex by government units. Expense is
    measured by the amount of the
    decrease in assets or the increase in
    liabilities related to the production and
    delivery of goods and the rendering of
    services...
     Expense in its broadest sense includes all
    expired costs which are deductible from
    revenue.
    Cost Objects
     Suatu benda ataupun aktivitas yang dapat diukur biayanya
    (cost).
     Contoh:
    1. Product
    2. Batch
    3. Customer Order
    4. Contract
    5. Product line
    6. Process
    7. Department
    8. Division
    9. Project
    10. Strategic Goal
    Cost Object:
    A cost object is any item, such as
    products, customers, departments,
    projects, activities, and so on, for
    which costs are measured and
    assigned.
     Example: A bicycle is a cost object when you are
    determining the cost to produce a bicycle.

     An activity is a basic unit of work


    performed within an organization.
     Example: Setting up equipment, moving materials,
    maintaining equipment, designing products, etc.
    Traceability of Cost to Cost
    Objects
    “traceability”, menentukan seberapa:
    a. Objective
    b. Reliable
    c. Meaningful
    d. Confident
    e. Understandable
    f. Relying
    In decision making
    Traceablility

    Bergantung pada tingkatan tertentu


    Cara termudah untuk mengidentifikasi
    adalah membedakan berdasarkan: “direct”
    atau “indirect” cost.
    Cara lain untuk mengidentifikasi adalah
    melihat sejauh mana bagian masing-
    masing berkontribusi pada produk
    akhir/jadi.
    Traceability

    Methods of tracing:
     Direct tracing: relies on physical observance of causal
    relationships to assign costs to cost objects.
     Driver tracing: relies on drivers as causal factors to
    assign costs to cost objects
    Contoh:
    Traceability Cost object Cost
    Phisically Buku kertas
    Contractual Buku copy right
    Empiric Buku listrik

    COST OBJECTS COSTS


     kayu
    MEJA (produk)  paku
     upah tukang
     listrik
     gaji pegawai
    PENGADAAN (departement)  kendaraan
     depresiasi gedung
     upah tukang
    PEMOTONGAN (process/dept)  listrik
     alat pemotong
     depresiasi gedung
     upah tukang
    PERAKITAN (process/dept)  paku
     palu
     depresiasi gedung

     gaji pegawai
    PENJUALAN (departemen)  iklan
     kendaraan
     depresiasi gedung
    ORDER PEMBELIAN  biaya telepon
    Cost Accounting Information
    System
    Dibutuhkan untuk:
    a. Set profit goals
    b. Established departemental targets for
    middle and operating management
    c. Evaluate effectiveness of plans
    d. Pinpoint specific successes or failures
    e. Identify and select strategy
    f. Improvement the organizations
    Cost Classification:
    Costs in Relation to Jenis
    Manufacturing cost:
    o Direct material
    o Direct labor
    o Factory overhead
    Product  Indirect material
     Indirect labor
     Other indirect cost
    Commercial expenses:
    o Marketing expenses
    o Administrative expenses

    o Variable costs
    Volume o Fixed costs
    o Semivariable costs
    o Direct dept. cost vs Indirect
    Departements dept.cost
    o Common cost and Joint cost
    (indirect cost)
    Accounting Period o Capital expenditure
    o Revenue expenditure
    Decision, Action, or Evaluation Differential cost
    Glossary:
    Direct material:
    Bahan baku yang menjadi bagian tak terpisahkan dari produk jadi dan dinyatakan secara
    eksplisit dalam penghitungan cost suatu produk.

    Direct labor:
    Upah yang diperoleh pekerja yang mengubah bahan dari keadaan mentah menjadi
    produk jadi.

    Factory overhead/manufacturing overhead/factory burden:


    Semua biaya produksi selain DM dan DL.

    a. Indirect material:
    Bahan yang digunakan untuk membuat suatu produk tetapi tidak menjadi bagian dari
    produk (contoh: kertas pola) atau direct material yang jumlahnya kecil/sulit ditelusuri
    (contoh: paku, sekrup, lem).

    b. Indirect labor:
    Tenaga kerja yang tidak langsung berhubungan dengan penyelesaian produk (contoh:
    supervisor, pesuruh)

    c. Other indirect cost:


    Sewa, depresiasi mesin, listrik, Pph, tunjangan pegawai bagian produksi, dll.
    Glossary:
    Prime cost (biaya utama):
    = direct material + direct labor

    Conversion cost/processing cost:


    = direct labor + FOH

    Marketing expenses: biaya promosi, penjualan,


    pengangkutan.

    Administrative expenses: biaya menjalankan


    dan mengendalikan organisasi.
    Nonproduction cost
    Amount and timing of benefit cannot be
    reasonably estimated

    Period costs
     Not inventoried
     Expensed as incurred
    Examples
     Research and development
     Marketing costs
     Administrative costs
    Production and Nonproduction
    cost
    Perilaku Biaya (chapter 3)
    Biaya Biaya total Biaya per
    (aktivitas naik) unit

    Varible Berubah (naik) Tetap

    Fixed Tetap Berubah


    (turun)

    Semivari Berubah (naik) Berubah


    able (turun)
    Visualisasi Perilaku Biaya
    Other Cost Concepts
     Cost Driver – a variable that causally affects costs
    over a given time span

     Relevant Range – the band of normal activity level


    (or volume) in which there is a specific
    relationship between the level of activity (or
    volume) and a given cost
     For example, fixed costs are considered fixed only
    within the relevant range.
    Visualisasi “Relevant Range”
    Multiple Classification Cost

    These multiple classifications give rise to


    important cost combinations:
     Direct & Variable
     Direct & Fixed
     Indirect & Variable
     Indirect & Fixed
    Contoh Multiple Classification:
    Visualisasi Arus Biaya:
    Cost Accounting & Cost
    Management
    1. Calculating the cost of products, services,
    and other cost objects
    2. Obtaining information for planning &
    control, and performance evaluation
    3. Analyzing the relevant information for
    making decisions
    Thank You!
    www.themegallery.com

    L/O/G/O

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