An Introduction to Cost Terms and Purposes

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Mahasiswa mampu menjelaskan konsep dan penggunaan
istilah-istilah dasar dalam akuntansi biaya.

1. Ketepatan mendefinisikan dan menjelaskan objek biaya

2. Ketepatan membedakan antara biaya langsung dan biaya
tidak langsung
3. Ketepatan menjelaskan biaya variabel dan biaya tetap
4. Ketepatan menginterpretasikan biaya unit
5. Ketepatan membedakan biaya inventoriable dari biaya
periode
6. Ketepatan mengambarkan flow dari inventoriable dan
biaya periode
7. Ketepatan menjelaskan biaya produk dihitung dengan
cara yang berbeda untuk tujuan yang berbeda
8. Ketepatan menjelaskan kerangka akuntansi biaya dan
manajemen biaya

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 Cost—a sacrificed or forgone resource to
achieve a specific objective.
 Actual cost—a cost that has occurred.
 Budgeted cost—a predicted cost.
 Cost object—anything for which a cost
measurement is desired.

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 Cost Object Illustration
Product A BMW X6 sports activity vehicle
Telephone hotline providing information and
Service
assistance to BMW dealers
R&D project on DVD system enhancement in BMW
Project
cars
Herb Chambers Motors, a dealer that purchases a
Customer
broad range of BMW vehicles
Setting up machines for production or maintaining
Activity
production equipment
Department Environmental, Health and Safety department

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 Cost accumulation—the collection of cost
data in an organized way by means of an
accounting system.
 Cost assignment—a general term that
encompasses the gathering of accumulated
costs to a cost object in two ways:
 Tracing accumulated costs with a direct
relationship to the cost object and
 Allocating accumulated costs with an indirect
relationship to a cost object.

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 Direct costs can be conveniently and
economically traced (tracked) to a cost
object.
 Indirect costs cannot be conveniently or
economically traced (tracked) to a cost
object. Instead of being traced, these costs
are allocated to a cost object in a rational
and systematic manner.

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 Direct Costs
 Parts (steel or tires for a car, as an exampe)
 Assembly line wages
 Indirect Costs
 Electricity
 Rent
 Property taxes
 Plant administration expenses

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 Klasifikasi berdasarkan keterkaitan dengan
 produk
 Klasifikasi berdasarkan volume produksi
 Klasifikasi berdasarkan departemen
 Klasifikasi berdasarkan Periode Akuntansi
 Klasifikasi untuk pengambilan keputusan

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Klasifikasi Biaya Berdasarkan Volume Produksi

 Biaya Variabel
Biaya yang besarannya berbanding secara
proporsional dengan volume yang diproduksi
 Biaya Tetap
Biaya yang besarannya tetap dan tidak
dipengaruhi oleh jumlah volume produksi dalam
batasan tertentu
 Biaya Semi Variabel
Biaya yang mengandung 2 unsur biaya, yaitu
biaya variabel dan Biaya tetap
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 Total Dollars Cost per Unit
Total Dollars Cost Per Unit
Change in
Changewith in Unchanged in
proportion
proportion with relation to
Variable Costs
Variable Costs output
output
More output = More cost output
More output = More cost

Change
Change
inversely
inversely with
with
Fixed Costs Unchanged in
output
output
relation to output
Unchanged in More
Fixed Costs Moreoutput
output==lower
lower
relation to output costcost
per unit
per
unit
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 Biaya Departemen Produksi
 Biaya Departemen Jasa
 Biaya Bersama
 Biaya Gabungan

 Biaya Pengeluaran Modal (Capital Expenditure)

 Biaya Pengeluaran Pendapatan (Revenue
Expenditure)

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1. Biaya Relevan
• Differential cost / Biaya Marjinal / Biaya
Inkremental
• Opportunity cost
• Out of pocket cost

2. Biaya Tidak Relevan

• Sunk cost
• Unavoidable cost

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 Cost driver—a variable, such as the level of
activity or volume, that causally affects costs
over a given time span.
 Relevant range—the band or range of normal
activity level (or volume) in which there is a
specific relationship between the level of
activity (or volume) and the cost in question.
 For example, fixed costs are considered fixed
only within the relevant range.

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 Manufacturing-sector companies purchase
materials and components and convert them
into finished products.
 Merchandising-sector companies purchase
and then sell tangible products without
changing their basic form.
 Service-sector companies provide services
(intangible products) like legal advice or
audits.

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 Direct materials—resources in-stock and available for use
 Work-in-process (or progress)—products started but not yet
completed, often abbreviated as WIP
 Finished goods—products completed and ready for sale

 Note: Merchandising-sector companies hold only one type

of inventory: merchandise inventory
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 Also known as inventoriable costs
 Direct materials—acquisition costs of all materials that will
become part of the cost object.
 Direct labor—compensation of all manufacturing labor that can
be traced to the cost object.
 Indirect manufacturing—factory costs that are not traceable to
the product in an economically feasible way. Examples include
lubricants, indirect manufacturing labor, utilities, and supplies.
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 Inventoriable costs are all costs of a product
that are considered assets in a company’s
balance sheet when the costs are incured and
that are expensed as cost of goods sold only
when the product is sold. For manufacturing
companies, all manufacturing costs are
inventoriable costs.
 Period costs are all costs in the income
statement other than cost of goods sold. They
are treated as expenses of the accounting
period in which they are incurred.
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 Prime cost is a term referring to all direct
manufacturing costs (materials and labor).
 Conversion cost is a term referring to direct
labor and indirect manufacturing costs.

 DM+ DL = Biaya Utama (Prime Cost)

 DL + Man. Overhead = Biaya Konversi (Conversion Cost)
 DM + DL + Man. Overhead = Manufacturing Cost
 Manufacturing Cost + Biaya pemasaran + biaya administrasi = Total biaya
operasi

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The following three features of cost accounting and
cost management can be used for a wide range of
applications (for helping managers make decisions):

1. Calculating the cost of products, services, and

other cost objects
2. Obtaining information for planning and control,
and performance evaluation
3. Analyzing the relevant information for making
decisions

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Terima Kasih

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