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*e!ie& Pertemuan
*e!ie& Pertemuan
Se"e$umnya
Se"e$umnya
•
•
Pr
Produ# B
odu# Bersama
ersama
••
Produ# Sam+ingan
Produ# Sam+ingan
••
Sistem Kos Produ# Bersama
Sistem Kos Produ# Bersama
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Sistem Kos A#tua$ Norma$ Standar
Sistem Kos A#tua$ Norma$ Standar
•
•
Sistem Kos A#tua$ : +en)atatan #os #eti#a #os
Sistem Kos A#tua$ : +en)atatan #os #eti#a #os
"enar
"enar,"enar
,"enar terjadi
terjadi
•
•
Sistem Kos Nor
Sistem Kos Norma$ : "
ma$ : "ahan "a#u dan tenaga
ahan "a#u dan tenaga
#erja dihitung se)ara a#tua$ o!erhead +a"ri#
#erja dihitung se)ara a#tua$ o!erhead +a"ri#
dihitung "erdasar#an tari- yang te$ah diteta+#an'
dihitung "erdasar#an tari- yang te$ah diteta+#an'
•
•
Sistem Kos Standar : #os +r
Sistem Kos Standar : #os +rodu#si +er
odu#si +er unit yang
unit yang
seharusnya terjadi untu# &a#tu tertentu dengan
seharusnya terjadi untu# &a#tu tertentu dengan
asumsi +rodu#si di$a#u#an da$am #ondisi norma$'
asumsi +rodu#si di$a#u#an da$am #ondisi norma$'
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Per"andingan Tiga Sistem
Per"andingan Tiga Sistem
K
Kos
os
Elemen Kos Elemen Kos Produksi Produksi Sistem Kos Sistem Kos Aktual Aktual Sistem Kos Sistem Kos Normal Normal Sistem Kos Sistem Kos Standar StandarB
Ba
ah
ha
an
n
B
Ba
a#
#u
u
A
A#
#ttu
ua
a$$
A
A#
#ttu
ua
a$$
S
Stta
an
nd
da
arr
T
Tenaga K
enaga Kerja
erja
/angsung
/angsung
A
A#
#ttu
ua
a$$
A
A#
#ttu
ua
a$$
S
Stta
an
nd
da
arr
0!erhead
0!erhead
Pa"ri#
Pa"ri#
A
A#
#ttu
ua
a$$
.
.iia
an
ng
gg
ga
arr#
#a
an
n11T
Ta
a
ri-
ri-
Standar
Standar
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Kegunaan Kos Standar
Kegunaan Kos Standar
•
•
Pengenda$ian Kos
Pengenda$ian Kos
–
–
Meminima$#an "iaya dengan standar #ua$itas'
Meminima$#an "iaya dengan standar #ua$itas'
––
Mengu#ur #inerja dan #etida#e2sienan dengan
Mengu#ur #inerja dan #etida#e2sienan dengan
mem"anding#an #os standar dan #os a#tua$
mem"anding#an #os standar dan #os a#tua$
•
•
Peng#osan Sediaan
Peng#osan Sediaan
••
Peren)anaan Anggaran
Peren)anaan Anggaran
–
–
A)uan da$am +em"uatan ren)ana anggaran di masa
A)uan da$am +em"uatan ren)ana anggaran di masa
mendatang
mendatang
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T
Tiga K
iga Ke$om+o# Kategori
e$om+o# Kategori
Standar
Standar
•
•
Kuantitas Standar
Kuantitas Standar
–
–
K
Kuantitas atau jum$ah
uantitas atau jum$ah in+ut yang seharusnya
in+ut yang seharusnya
diguna#an untu# menghasi$#an satu unit out+ut'
diguna#an untu# menghasi$#an satu unit out+ut'
•
•
3arga Standar
3arga Standar
–
–
K
Kos atau
os atau tari- y
tari- yang seh
ang seharusnya
arusnya atas +
atas +er unit
er unit
in+ut yang diguna#an da$am +rodu#si
in+ut yang diguna#an da$am +rodu#si
•
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Sum"er Peneta+an Standar
Sum"er Peneta+an Standar
•
•
P
Penga$aman Masa
enga$aman Masa /a$u
/a$u
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4enis Standar
4enis Standar
•
•
Standar Idea$
Standar Idea$
–
–
.iteta+#an "erdasar #ondisi idea$
.iteta+#an "erdasar #ondisi idea$
Biaya yang di#e$uar#an se$a$u minima$
Biaya yang di#e$uar#an se$a$u minima$
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Bahan Ba#u Standar
Bahan Ba#u Standar
•
•
3arga Bahan Ba#u Standar
3arga Bahan Ba#u Standar
3arga "ahan "a#u +erunit yang di"e$i'
3arga "ahan "a#u +erunit yang di"e$i'
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T
Tenaga K
enaga Kerja /angsung
erja /angsung
Standar
Standar
•
•
3arga Tenaga Kerja /angsung Standar
3arga Tenaga Kerja /angsung Standar
K
Kos tenaga
os tenaga #
#erja untu#
erja untu# mem+rodu#si satu unit
mem+rodu#si satu unit
"arang
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0!erhead Pa"ri# Standar
0!erhead Pa"ri# Standar
•
•
;a#tor yang harus di+ertim"ang#an
;a#tor yang harus di+ertim"ang#an
–
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Ana
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Ana$is
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Ana$isis ariansi Tenaga
Ana$isis ariansi Tenaga
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