Pertemuan 2 konsep dasar manajemen biaya

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konsep dasar manajemen biaya

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  • Cost: is thecash or cash-equivalent value sacrificed for goods and services that are expected to bring a current or future benefit to the organizationExpenses: are the expired costs that have been used up in the production of revenues.A lossis a cost that expires without producing any revenue benefit.Assets are the costs that do not expire in a given period; they are reported on the balance sheet.Opportunity costis the benefit given up or sacrificed when one alternative is chosen over another
  • Direct materials are those materials that are directly traceable to the goods or services being produced.Direct labouris the labour that is directly traceable to the goods or services being produced. Overhead are all other production costs.
  • Pertemuan 2 konsep dasar manajemen biaya

    1. 1. Konsep Dasar Manajemen Biaya Pertemuan ke-2 Moh. Luthfi Mahrus
    2. 2. Ruang Lingkup Pembahasan 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation Konsep Dasar Manajemen Biaya 3. Product and Service Costs 4. External Financial Statements 5. Cost Management Systems 1. A System Framework
    3. 3. 1. A System Framework 3 Input Proses Output Pengguna/ User Economic Events Collecting Classifying Summarizing Analyzing Managing Special Reports Financial Statements Budgets Performance Reports Model Sistem Informasi Akuntansi
    4. 4. 4 Sistem Akuntansi Keuangan Sistem Informasi Akuntansi Sistem Manajemen Biaya Sistem Akuntansi Biaya Sistem Pengendalian Operasional Internal Users External Users 1. A System Framework
    5. 5. 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation Konsep Dasar 2013 2014 2015 Satu periode Akuntansi Cost (Biaya) Expense (Beban) Expense Income Statement • Revenue • Expense • Loss/Profit Balance Sheet • Assets • Liabilities • Equities
    6. 6. 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation • Cost adalah kas dan setara kas yang dikeluarkan untuk menghasilkan barang dan jasa yang diharapkan dapat memberikan manfaat bagi organisasi di masa yang akan datang. • Expenses adalah biaya-biaya yang manfaatnya telah digunakan (expired) dalam rangka menghasilkan pendapatan/penghasilan bagi organisasi. • A loss adalah biaya yang telah digunakan manfaatnya tanpa menghasilkan keuntungan. • Assets adalah biaya-biaya yang belum habis masa manfaatnya dalam suatu periode tertentu dan dilaporkan di dalam neraca (balance sheet). • Opportunity cost adalah keuntungan yang hilang/dikorbankan ketika memilih salah satu alternatif. expenses and losses adalah biaya yang telah digunakan manfaatnya (expired costs) dan dilaporkan dalam laporan rugi/laba (income statement) Konsep Dasar
    7. 7. • Cost object adalah sesuatu yang digunakan dalam sistem akuntansi manajemen untuk mengukur dan menetapkan biaya- biaya. • Beberapa contoh cost objects antara lain produk, pelanggan, departemen, dan aktivitas. • Contoh: Sebuah mobil merupakan sebuah cost object pada saat kita menjelaskan biaya untuk memproduksi sebuah mobil • Activity (aktivitas) adalah suatu unit kerja dasar yang dikerjakan dalam sebuah organisasi. • Contoh: pemasangan peralatan produksi, pemindahan bahan baku, memelihara peralatan, mendesain produk, dll. Costs dan Activities 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
    8. 8. 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation • Tujuan cost assignment adalah untuk mengukur dan membebankan biaya-biaya secara akurat dengan menggunakan cost object (obyek biaya). • Keakuratan cost assignment tergantung pada traceability (keterlacakan). • Semakin mudah biaya-biaya dapat dilacak pada suatu obyek, maka semakin besar keakuratan cost assignments. Cost Assignment (Pembebanan Biaya)
    9. 9. Cost Traceability 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation • Traceability adalah kemampuan untuk membebankan suatu biaya ke dalam suatu obyek biaya (cost object) dengan cara seekonomis mungkin dengan mempertimbangkan hubungan sebab akibat. • Keakuratan cost assignment tergantung pada traceability (keterlacakan). • Semakin mudah biaya-biaya dapat dilacak pada suatu obyek, maka semakin besar keakuratan cost assignments.
    10. 10. Metode Tracing Tracing adalah pembebanan biaya-biaya ke suatu obyek biaya dengan menggunakan sumber daya-sumber daya yang dapat diukur yang digunakan oleh obyek biaya. Ada 2 metode tracing: 1. Direct tracing adalah proses pengidentifikasian dan pembebanan biaya- biaya ke suatu obyek biaya di mana biaya-biaya tersebut berhubungan dengan obyek biaya yang bersangkutan. – Direct costs adalah biaya-biaya yang dapat langsung dilacak pada obyek biaya dengan mudah dan akurat. – Indirect costs adalah biaya-biaya yang tidak dapat dilacak secara mudah dan akurat kepada obyek biaya. 2. Driver tracing adalah penggunaan pemicu (drivers) to assign costs to cost objects. Drivers are faktor-faktor penyebab yang digunakan untuk mengukur tingkat penggunaan biaya oleh obyek biaya. 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
    11. 11. Allocation Allocation is the assignment of indirect costs to cost objects Indirect Costs • Cannot be assigned directly • No causal relationship exists • Must assume a linkage 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
    12. 12. Cost Assignment Methods Cost of Resources Direct Tracing Driver Tracing Allocation Physical Observation Causal Relationship Assumed Relationship Cost Objects 2. Cost Assignment: Direct Tracing, Driver Tracing, and Allocation
    13. 13. 3. Product and Service Cost Organization/ Company Tangible Products Service
    14. 14. 1. Intangibility (tidak berwujud): Pembeli tidak dapat melihat, mendengar, merasakan sebelum membeli suatu jasa 2. Perishability (tidak tahan lama): Jasa tidak dapat disimpan 3. Inseparability (tidak dapat dipisahkan): Pembeli dan Produsen jasa harus mengadakan kontak langsung dalam melakukan transaksi 4. Heterogeneity (tidak selalu sama): Variasi jasa yang ditawarkan sangat banyak 3. Product and Service Cost Karakteristik service (jasa)
    15. 15. Product Costing Definitions Research and Development Production Marketing Production Marketing Production Pricing Decisions Product-Mix Decisions Strategic Profitability Analysis Strategic Design Decisions Tactical Profitability Analysis External Financial Reporting Value-Chain Operating Traditional Product Costs Product Costs Product costs Customer Service Customer Service 3. Product and Service Cost
    16. 16. Untuk keperluan pelaporan eksternal, biaya dibagi 2, yaitu Production Cost & Non Production Cost 3. Product and Service Cost Biaya (Cost) Biaya Produksi (Production Cost) Bahan baku langsung (direct material cost) Biaya tenaga kerja(direct labour cost) Biaya overhead (Overhead Cost) Biaya Non Produksi (Non Production Cost) Beban penjualan/ pemasaran Beban umum & administrasi
    17. 17. Production Costs 3. Product and Service Cost • Meliputi semua biaya yang terkait dengan proses produksi barang/jasa. • Terdiri dari bahan baku langsung, tenaga kerja langsung, dan overhead. • Bahan baku langsung (Direct Material Cost): bahan baku yang dapat ditelusuri pada barang/jasa dengan mudah. • Tenaga kerja langsung (Direct Labour Cost): biaya tenaga kerja yang dapat ditelusuri secara fisik ke dalam pembuatan barang/jasa dengan mudah atau tanpa memakan banyak biaya. • Overhead : meliputi semua biaya produksi selain bahan baku langsung dan tenaga kerja langsung. Terdiri dari bahan penolong, tenaga kerja tidak langsung, dan biaya produksi lain- lain
    18. 18. Nonproduction Costs Marketing (selling) costs adalah biaya-biaya yang diperlukan untuk memasarkan, mendistribusikan, dan menjual suatu barang atau jasa. Administrative costs adalah biaya-biaya yang terkait dengan penelitian, pengembangan, dan administrasi umum yang tidak dapat dibebankan pada bidang marketing atau production. 3. Product and Service Cost
    19. 19. 3. Product and Service Cost Prime Cost = Direct Materials Costs + Direct Labour Costs Conversion Cost = Direct Labour Costs + Overhead Costs Biaya Primer (Prime Cost) Vs Biaya Konversi (Biaya Konversi)
    20. 20. Direct Materials Used: Beginning inventory $200,000 Add: Purchases 450,000 Materials available $650,000 Less: Ending inventory 50,000 $ 600,000 Direct Labour 350,000 Manufacturing overhead: Indirect labour $122,500 Amortization 177,500 Rent 50,000 Utilities 37,500 Property taxes 12,500 Maintenance 50,000 450,000 Total manufacturing costs added $1,400,000 Add: Beginning work in process 200,000 Total manufacturing costs $1,600,000 Less: Ending work in process 400,000 Cost of goods manufactured $1,200,000 ======== 4. External Financial Statements Contoh Penghitungan HPP:
    21. 21. Income Statement for a Manufacturing Organization Sales $2,800,000 Less cost of goods sold: Beginning finished goods inventory $ 500,000 Add: Cost of goods manufactured 1,200,000 Cost of goods available for sale $1,700,000 Less: Ending finished goods inventory 300,000 1,400,000 Gross margin $1,400,000 Less operating expenses: Selling expenses $ 600,000 Administrative expenses 300,000 900,000 Income before taxes $ 500,000 ======== 4. External Financial Statements
    22. 22. Income Statement for a Service Organization Sales $300,000 Less expenses: Cost of services sold: Beginning work in process $ 5,000 Service costs added: Direct materials $ 40,000 Direct labour 80,000 Overhead 100,000 220,000 Total $225,000 Less: Ending work in process 10,000 215,000 Gross margin $ 85,000 Less operating expenses: Selling expenses $ 8,000 Administrative expenses 22,000 30,000 Income before taxes $ 55,000 ======= 4. External Financial Statements
    23. 23. 23 How does the income statement for a service company differ from that of a manufacturing company? A service company doesn’t have the manufacturing costs associated with producing a product.
    24. 24. Cost Management System Functional- Based Cost Management System Activity-Based Cost Management System Functional-Based Cost System Functional-Based Operation Control System 2 Jenis Sistem Manajemen Biaya (Cost Management System) Activity-Based Cost (ABC) System Activity-Based Management (ABM) System 5. Cost Management System
    25. 25. 25 • Functional-based management system (FBM) – Cost view • Only uses drivers related to the production function to assign costs – Direct materials, direct labor, machine hours – Operational efficiency view • Holds managers of each function (e.g., engineering) responsible for controlling costs to derive operating efficiency 5. Cost Management System
    26. 26. 26 • Activity-based management system (ABM) – Cost view • Driver analysis, activity analysis, performance evaluation • A tracing-intensive system – Operational efficiency view • Focuses on managing activities and improving values for operational efficiency 5. Cost Management System
    27. 27. Functional-Based Management Model Cost View Operational View Efficiency Analysis Functions Performance Analysis Resources Products 5. Cost Management System
    28. 28. Activity-Based Management Model Cost View Process View Driver Analysis Activities Performance Analysis Resources Products and Customers Why? What? How Well? 5. Cost Management System
    29. 29. Comparison of FBM and ABM Accounting Systems Functional-Based Activity-Based 1.Unit-level drivers 1. Unit- and nonunit-level drivers 2. Allocation-intensive 2. Tracing-intensive 3. Narrow, rigid product costing 3. Broad, flexible product costing 4. Focus on managing cost 4. Focus on managing activities 5.Sparse activity information 5. Detailed activity information 6. Maximization of individual unit 6. Systemwide performance performance maximization 7. Use of financial measures of 7. Use of both financial and performance nonfinancial measures of performance 5. Cost Management System
    30. 30. Latihan Soal

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