INTRODUCTION TO COST

ACCOUNTING
Dr. RR Karlina Aprilia Kusumadewi., SE., M.Sc., Ak., CA
2017
PERTANYAAN 1
Jelaskan pengertian Akuntansi Biaya?

Jelaskan dimana letak Akuntansi Biaya dalam

sebuah Perusahaan

Jelaskan Fungsi Akuntansi Biaya Bagi

Perusahaan
Cost management system
identifies, collects, measures, classifies, and reports information that
is useful to managers in costing (determining what something costs),
planning, controlling, and decision making.
Letak Akuntansi Biaya dalam sebuah Perusahaan
 PERTANYAAN 2:
Jelaskan perbedaan:
1. Sistem akuntansi biaya?
2. Sistem Pengenalian
Operasi?
PERTANYAAN 3:
1. Perbedaan sistem
akuntansi biaya vs
sistem Manajemen
Biaya
2. Perbedaa Sistem
Akutansi Keuangan vs
Sistem Manajemen
Biaya
Perbedaan Operational, Cost, dan Cost
Management
Cost accounting system
assigns costs to individual products and services and other cost objects as
specified by management;
Operational control system
provides accurate and timely feedback concerning performance; concerned
with what activities should be performed and assessing those activities.
Cost Management system
satisfies financial reporting and management decision-making needs
 FUNGSI AKUNTANSI BIAYA
• Responsible for generating financial information required by the firm
for
• Internal reporting
• External reporting

• Accounting system information is used by management to

• Plan
• Control
• Continuous Improvement
• Make decisions
PERTANYAAN 4
Jelaskan definisi Biaya dan berikan contoh?
Jelaskan Objek Biaya dan berikan contoh?
Jelaskan Biaya Opportunitas?

Jelaskan Klasifikasi Biaya berdasarkan:

Produk, Waktu Pengakuan, Perilaku Biaya, Pembuatan Keputusan,
dan Karakteristik Biaya secara Ekonomi
• Cost is the cash or cash-equivalent value sacrificed for goods and
services that is expected to bring a current or future benefit to the
organization
• A cost object is any item such as product, customer, project, activity &
so on, to which costs are measured and assigned
• Opportunity cost is the benefit given up or sacrificed when one
alternative is chosen over another.”2
1. Klasifikasi biaya berdasarkan Produk
BIAYA PABRIKASI:
Biaya Utama (Prime Cost)
Biaya Bahan
BB dan BTKL
Biaya Tenaga Kerja
Biaya Konversi
Biaya Overhead Pabrik (BOP)
BOP
BIAYA KOMERSIAL:
• Biaya Pemasaran
• Biaya Administrasi dan Umum
2. Klasifikasi Biaya Menurut Waktu Pengakuan
• Biaya Produk ( Product cost )
• Biaya Periode ( Period cost )

3. Klasifikasi Biaya Menurut Volume Produksi

• Biaya Variabel ( Variabel cost )
• Biaya Tetap ( Fixed cost )
• Biaya Semi Variabel
4. Biaya berdasarkan klasifikasi Pembuatan Keputusan
• Biaya Opportunitas

5 Biaya berdasarkan Klasifikasi Karakteristik Biaya secara Ekonomi

• Sunk Cost
PERTANYAAN 5
Jelaskan Perilaku Biaya tetap, Biaya Variabel,
Biaya Semi Variabel
Jelaskan Pembebanan Biaya?
Sebutkan dan berikan contoh metoda
pembebanan Biaya?
Jelaskan perbedaan 4 dimensi pada produk dan
jasa
• Biaya Tetap adalah biaya yang secara total tidak berubah jumlahnya
meskipun jumlah produksi berubah

• Biaya variabel adalah biaya yang bila dikaitkan dengan volume secara per
unit akan selalu tetap meskipun volume produksi berubah-ubah,akan tetapi
secara total biaya tersebut jumlahnya akan berubah sesuai dengan
proporsi perubahan aktivitas.
• Biaya semi variabel adalah biaya yang mengandung biaya tetap dan
biaya variabel
LATIHAN
SOAL
 Cost assignment process
• Cost Assignment is Cause & effect relationship when assigning costs
to cost objects
 COST ASSIGNMENT
1. Direct tracing 2. Driver 3. Allocation
• tracingUsing • Indirect costs have no
• Method of identifying observable causal causal relationship with
& assigning costs that factors to measure cost object
are exclusively and resource consumption • Indirect costs may or
physically associated in assigning cost to a may not be allocated to
with a cost object cost object cost objects
• Example: cost of • Example:
pizza & drink for proportionate cost of
lunch shared lunch based on
# slices of pizza and #
of drinks consumed by
each person
Dimensi Produk dan Jasa
• Tangible products are goods produced by converting raw materials.
• Services are intangible products
• Services differ from products on 4 dimensions
1. Intangibility means that buyers of services cannot see, feel, hear, or
taste a service before it is bought. Thus, services are intangible
products.
2. Perishability means that services cannot be stored for future use by a
consumer
3. Inseparability means that producers of services and buyers of services
must usually be in direct contact for an exchange to take place.
4. Heterogeneity means that there is a greater chance of variation in the
performance of services than in the production of products.
PERTANYAAN 6
Jelaskan perbedaan cost Driver vs Cost
Behavior?

Jelaskan Hubungan cost Behavior dan

Assignment Cost

Jelaskan Arus biaya sampai menghasilkan harga

pokok produksi
 Perbedaan cost driver vs cost behaviour
A cost driver is a variable, such as the level Cost behavior is how the activities
of activity or volume that causally affects of an organization affect its costs.
costs over a given time span.
Hubunga cost behavior dengan cost
assignment
PERTANYAAN 7
Jelaskan perbedaan biaya untuk tujuan yang
berbeda: Product costs Definition; Value Chain
Product Costs; Operating Product Costs;
Traditional Product Costs

Jelaskan Menghitung Harga Pokok Produksi

dan Harga Pokok Penjualan
Perbedaan biaya untuk tujuan yang berbeda
LATIHAN
SOAL
PERTANYAAN 8
Jelaskan perbedaan Functioanl Based
Management vs Activity Based Management

Jelaskan Kelemahan FBM

Jelaskan Kelebihan ABM

FBM
ABM
• Kelemahan FBM adalah
• Hanya menggunakan driver yang berhubungan dengan fungsi
produksi untuk membebankan biaya
• Kinerja manajer diukur dengan pengukuran keuangan, dan tidak
menggunakan pengukuran non-keuangan
• Hanya menekankan pada pelaporan eksternal yaitu untuk biaya
persediaan dan biaya harga pokok penjualan. Informasi value chain
dan biaya operasi tidak tersedia
Tujuan ABM adalah
• Memperbaiki keakuratan pembiayaan produk
• Memperbaiki pengambilan keputusan
• Meningkatkan perencanaan strategis
• Meningkatkan kemampua yang lebih baik dalam mengelola aktivitas