AKUNTANSI MANAJEMEN LANJUTAN PENENTUAN HARGA POKOK

Transcript:AKUNTANSI MANAJEMEN LANJUTAN PENENTUAN HARGA POKOK:
AKUNTANSI MANAJEMEN LANJUTAN PENENTUAN HARGA POKOK PRODUK DAN PEMBUATAN KEPUTUSAN DALAM LINGKUNGAN PEMANUFAKTURAN MAJU rowland.pasaribu@gmail.com PERTEMUAN II, 28 OKTOBER 2013 ACTIVITY BASED COSTING ACTIVITY BASED MANAGEMENT INVENTORY MANAGEMENT 4 - 3 Learning Objective 1 Describe the purposes of cost management systems. 4 - 4 Cost Management System A cost-management system (CMS) is a collection of tools and techniques that identifies how management’s decisions affect costs. 4 - 5 What is Cost Accounting? Cost accounting is that part of the accounting system that measures costs for the purposes of management decision making and financial reporting. 4 - 6 Learning Objective 2 Explain the relationships among cost, cost objective, cost accumulation, and cost allocation. 4 - 7 Cost Accounting System Cost Accumulation Collecting costs by some “natural” classification such as materials or labor Cost Allocation Tracing costs to one or more cost objectives 4 - 8 Cost Accounting System MACHINING DEPARTMENT ACTIVITY ACTIVITY FINISHING DEPARTMENT ACTIVITY ACTIVITY RAW MATERIAL COSTS (METALS CABINETS CABINETS DESKS DESKS TABLES TABLES Cost Accumulation Cost Allocation to Cost Objects: 1. Departments 2. Activities 3. Products 4 - 9 Cost A cost may be defined as a sacrifice or giving up of resources for a particular purpose. Costs are frequently measured by the monetary units that must be paid for goods and services. 4 - 10 Cost Objective What is a cost object or cost objective? It is anything for which a separate measurement of costs is desired. 4 - 11 Learning Objective 3 Distinguish among direct, indirect, and unallocated costs. 4 - 12 Direct Costs Direct costs can be identified specifically and exclusively with a given cost objective in an economically feasible way. What are direct costs? 4 - 13 Indirect Costs Indirect costs cannot be identified specifically and exclusively with a given cost objective in an economically feasible way. What are indirect costs? 4 - 14 What Distinguishes Direct and Indirect Costs? Managers prefer to classify costs as direct rather than indirect whenever it is “economically feasible” or “cost effective.” Other factors also influence whether a cost is considered direct or indirect. The key is the particular cost objective. 4 - 15 Categories of Manufacturing Costs Any raw material, labor, or other input used by any organization could, in theory, be identified as a direct or indirect cost depending on the cost objective. 4 - 16 Categories of Manufacturing Costs All costs which are eventually allocated