EKMA4315_AKUNTANSI BIAYA_Modul9(KB1-2).pptx

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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 Standar

B

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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(9)

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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(11)

 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$isis ariansi Tenaga

Ana$isis ariansi Tenaga

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