Chapter 2

BASIC MANAGEMENT
ACCOUNTING CONCEPT
THE MEANING and USES of COST
Cost of product, service, customer, and other item
- sangat penting?
- penentuan / perhitungan: sangat penting
system akuntansi biaya
Cost?
- The amount of cash or equivalent cash
- Dikorbankan untuk barang atau jasa
- Yg diharapkan
Bentuk pengorbanan (ekonomi)
- Berkurangnya kas, atau
- Berkurangnya asset lain, atau
- Bertambahnya hutang
Accumulating and Assigning Costs
- Accumulating costs
o Pengukuran dalam Rp
o pencatatan
- Assigning costs
Costs Objects (objek biaya)
Assigning Costs to Costs Objects
- Direct costs: dapat ditelusuri ke obyek biaya
tertentu
- Indirect costs:

o Allocation a reasonable and convenient

method.
Other Categories of cost
- Variable costs:
o Per unit: tetap
o Total:
- Fixed costs (pada range kapasitas tertentu)
o Per unit:
o Total: tetap
Opportunity costs (biaya peluang atau
kesempatan)
Relevant cost vs irrelevant cost
- Relevant costs -> bentuk
o Incremental costs
o Decremental cost
o Avoidable cost
o Future costs (tidak selalu relevant)
o Opportunity costs
- Irrelevan costs
o Sunk cost (selalu tidak relevant)
o Unavoidable cost

PRODUCT and SERVICE COSTS

- Products
- manufacturing organization
- Services
Service organization

Perbedaan produk dan jasa

Providing Cost Information
- Type informasi
- Pengukuran informasi
- Kapan
- Untuk siapa (fungsi, tingkat manajemen, tugas/
kepentingan
Kegiatan produksi vs kegiatan non produksi
- Kegiatan produksi biaya
produksiinventoriable
- Kegiatan non-produksi biaya periode LR
Biaya produksi vs biaya non produksi
Determining Product Cost
- Direct material
- Direct labor
- Manufacturing overhead
- Total product costs
- Per unit product costs
Prime (production) costs
- Direct material
- Direct labor
Conversion costs
- Direct labor
- Manufacturing overhead

Cornerstone 2.1: Calculating Product Costs in Total

and Per unit
Cornerstone 2.2: Calculating Prime Costs and
Conversion Cost in Total and Per unit
The Impact of Product versus Period Costs on the
Financial Statement

PREPARING INCOME STATEMENT

Cost of Goods Manufactured
Cornerstone 2.3: Calculating the Direct Material
Used in Production
BBB= sediaan BB awal + Pembelian Sediaan BB
akhir
Cornerstone 2.4: Calculating Cost of Goods
Manufactured
CGM = Sediaan BDP awal + Biaya Produksi
Sediaan BDP akhir
Cost of Goods Sold
Cornerstone 2.5: Calculating Cost of Goods Sold
CGS = Sediaan PJ awal + CGM Sediaan PJ akhir
Income Statement: Manufacturing Firm
Cornerstone 2.6: Preparing an Income Statement
for a Manufacturing Firm

Cornerstone 2.7: Calculating the Percentage of

Sales Revenue for Each Line on the Income
Statement
% laba kotor (Gross Profit margin) = (Penjualan
HPP)/(penjualan
Income Statement: Service Firm
Cornerstone 2.8: : Preparing an Income Statement
for a Service Organization