COST CONCEPTS

RESOURCES YANG DIKORBANKAN

( DIUKUR DALAM SATUAN MONETER) :

COST
EXPENSE
LOSS
 DEFINISI COST , EXPENSE, & LOSS
TERM MEASUREMENT OBJECT MEASURED PURPOSE OUTCOME /
BASE BENEFIT
COST CASH or CASH ECONOMIC TO PRODUCE FUTURE
EQUIVALENT RESOURCES GOODS or SERVICES
( SUCRIFICED ) OBTAINED or
USED or
CONSUMED
EXPENSE CASH or CASH ECONOMICS TO PRODUCE CURRENT
EQUIVALENT RESOURCES GOODS or SERVICES
( SUCRIFICED ) CONSUMED
LOSSES CASH or CASH ECONOMICS OTHERS NO
EQUIVALENT RESOURCES
( SUCRIFICED ) CONSUMED
 COST & EXPENSE

EXPENSE INCOME
( EXPIRED COST ) STATEMENT

COST

UNEXPIRED COST
( COST OF ASSETS) BALANCE SHEET
 COST TERM
• Cost & Expense
• Cost Object
• Cost Classification
• Cost of Goods Manufactured
• Cost Measurement
• Cost Assignment
• Cost Driver
• Cost Accumulation
OBJEK BIAYA ( COST OBJECT )
 PRODUCT
 SERVICE
 PROJECT
 CUSTOMER
 BRAND CATEGORY
 ACTIVITY
 DEPARTMENT
 PROGRAM
COST CLASSIFICATION

 Manufacturing VS Nonmanufacturing Expenses

 Product Cost VS Period Cost
 Variable VS Fixed Expense
 Direct VS Indiect Expense
 Controllable VS Uncontrollable Expense
 Relevant VS Irrelevant Cost
 Historical (Actual) Cost vs Budgeted Cost
KLASSIFIKASI BIAYA UNTUK
PELAPORAN KEUANGAN (LAPORAN LABA/RUGI )

A. UNTUK TUJUAN MATCHING COST-REVENUE:

 PRODUCT COST
 PERIOD COST
B. BERDASARKAN FUNGDI-FUNGSI POKOK DALAM
ORGANISASI
 MANUFACTURING COST
 MAREKETING COST
 GENERAL & ADMINISTRATIVE COST
KLASSIFIKASI BIAYA BERDASARKAN FUNGSI-FUNGSI POKOK DALAM
ORGANISASI BISNIS

 MANUFACTURING COST :
 Direct Material
 Direct Labor
 Factory Overhead

• Cost of Finished Goods Manufactured ( Cost of Goods Manufactured)

• Cost of Finished Goods Sold ( Cost of Goods Sold )

 NON MANUFACTURING COST:

 SELLING ( MARKETING ) COST
 GENERAL & ADM. COST
 PRODUCT COST FOR FINANCIAL REPORTING
( FULL COSTING )
PT. ……………….
COST OF GOODS MANUFACTURING
For a Year / Month Ended……………………2012

5.00 Manufacturing Cost:

5.10 Direct Material (see scheldule-1) XXX
5.20 Direct Labor (see schedule -…) XXX
5.30 Factory Overhead (see schedule - …) XXX

Total Manufacturing Cost XXX

Add.: Beginning Work-in-Process XXX
Total Product Worked XXX
Less: Ending Work-in-Process XXX
6.00 Cost of Goods Manufacturing XXX
 Schedule – 1: Direct Material
PT. ……………….
COST OF DIRECT MATERIAL CONSUMED
For a Year / Month Ended……………………2012
Beginning Raw Material Inventory XXX
Material Puchasess XXX
Add.: Freight-in XXX
Less : Purchases Discount ( XXX )
Purchases Return & Allowances ( XXX )
Material Purchases ( Net ) XXX
Material Available for used XXX
Less : Ending Raw Material Inventory ( XXX )
Cost of Raw Material Consumed XXX
( Direct Material)
 KALSSIFIKASI BIAYA BERDASARKAN PERILAKU BIAYA

PERILAKU BIAYA : REAKSI TOTAL SUATU BIAYA TERHADAP

PEROBAHAN SATUAN KEGIATAN

 VARIABLE COST
 FIXED COST
 MIXED COST (SEMI VARIABLE COST)
Mixed Cost harus dipisahkan menjadi variable cost dan fixed cost.
Metode Pemisahan : a.l. Metode Titik Tertinggi dan Titik Terendah

[ TOTAL COST = VARIABLE COST + FIXED COST ]

 TOTAL COST & UNIT COST BEHAVIOR

COST TYPES TOTAL COSTS UNIT COSTS

VARIABLE Change Remain the
COST same ACTIVITY
CHANGE
FIXED COST Remain the Change
same
 FIXED EXPENSES VARIABLE EXPENSES

PRODUCTION COST:
Direct Material - DIRECT MATERIAL
Direct Labor - DIRECT LABOR
Factory Overhead (FOH) FIXED FOH VARIABLE FOH

MARKETING EXPENSES FIXED MARKETING EXP. VARIABLE MARKETING EXP.

GENERAL & ADM. EXP. FIXED GENERAL & ADM EXP. VARIABLE GENRL & ADM. EXP.

TOTAL EXPENSES TOTAL FIXED EXPENSES TOTAL VARIABLE EXPENSES

 COST BEHAVIOR
Variable Cost ( VC )
Fixed Cost ( FC )
Total Cost = VC + FC

INCOME STATEMENT

Sales XXX
( - ) Variable Cost XXX
Contribution Margin XXX
( - ) Fixed Cost XXX
Operating Margin XXX
OPERATING PROFIT = SALES – ( FC + FC )

COST-PLUS PRICING:

Price = FC + VC + Profit Desire

KLASSIFIKASI BERDASARKAN KETERTELUSURAN BIAYA
KE OBJEK BIAYA

 DIRECT COST
[ Direct Cost = Variable Cost + Direct Fixed Cost ]
 INDIRECT COST

[ TOTAL COST = DIRECT COST + INDIRECT COST ]

 JENIS KEPUTUSAN SEBAGAI DASAR PENETAPAN
COST OBJECT

Cost Object: Keputusan yang

DEPARTEMEN berhubungan dengan
RODU
PRODUKSI efisiensi departemen

AKUMULASI BIAYA Cost Object:

Keputusan Harga
DEPARTEMEN PRODUK DEPT. Produk
PRODUKSI PRODUKSI

Cost Object: Keputusan yang

PELANGGAN PRODUK berhubungan dengan
DEPT. PRODUKSI Pelanggan
 DIRECT EXPENSES INDIRECT EXPENSES

VARIABLE EXPENSES VARIABLE EXPENSES -

FIXED EXPENSES DIRECT FIXED EXPENSES INDIRECT FIXED EXPENSES

TOTAL EXPENSES TOTAL DIRECT EXPENSES TOTAL INDIRECT EXPENSES

 DIRECT & INDIRECT EXPENSES

Direct Expense = Variable Expenses + Direct Fixed Expenses

Indirect Expenses = Indirect Fixed Expenses
TOTAL EXPENSES = DIRECT EXPENSES + INDIRECT EXPENSES
PROFIT = REVENUE – ( DIRECT EXPENSES + INDIRECT EXPENSES)

INCOME STATEMENT

Revenue XXX
( - ) Direct Expenses XXX
Direct Margin (Traceable Margin) XXX
( - ) Indirect Expenses XXX
Operating Profit XXX
COST – PLUS PRICING

Price = Direct Expenses + Indirect Expenses + Desire Profit

KLASSIFIKASI BERDASARKAN HUBUNGAN BIAYA
DENGAN ALTERNATIF KEPUTUSAN

 RELEVANT COST
(Direct cost, Out-of-Pocket cost, Opportunity Cost,
Incremental cost )
Relevant cost : bersifat Future Cost
 IRRELEVANT COST
(Indirect Cost, Sunk cost)
 COST INFORMATION :
Controlling the Responsibility Center

BUDGETED COST
ACTUAL COST
BUDGETED COST – ACTUAL COST = VARIANCE

CONTROLLABLE COST
UNCONTROLLABLE COST
 COST CONCEPTS:
FUNCTIONAL BASED COSTING VS ACTIVITY BASED COSTING
FBC / UNIT BASED COSTING ABC / UNIT & NON UNIT BASED COSTING
COST PRESENTATION: COST PRESENTATION:
FUNCTIONAL BASED ACTIVITY BASED

MANUFACTURING COSTS: MANUFACTURING ACTIVITIES COSTS:

1. Variable Costs: 1. Unit Variable Costs:
- Direct Material - Direct Material
- Direct Labor - Direct Labor
- Factory Overhead - Variable Expenses - Unit ( Level ) Activity Cost
2. Fixed Costs: 2. Non Unit Variable Costs:
- Factory Overhead – Fixed Expenses - Batch ( Level ) Activity Costs
- Product Sustaining Activity Costs
3. Fixed Cost:
- Facility Sustaining Activity Cost

PRODUCTION DEPARTMENT COSTS PRIMARY ACTIVITY COSTS

SUPPORTING DEPARTMENT COSTS SECONDARY/SUPPORTING ACTIVITY COSTS
 ACTIVITY COST ( in ABC System)
Activity Cost = Unit Level Activity Cost + Batch Level Activity
Cost + Product Sustaining Activity Cost + Facility Sustaining
Activity Cost

INCOME STATEMENT
Revenue XXX
( - ) Unit level activity cost XXX
Contribution Margin XXX
( - ) Batch level activity cost XXX
( - ) Product Sustaining Activity cost XXX
Traceable Margin XXX
( - ) Facility sustaining activity cost XXX
Operating Income XXX
COST BEHAVIOR
 COST BEHAVIOR

VARIABLE COST

COST OF RSOURCES SEMI VARIABLE COST

CONSUMED ( MIXED COST )

FIXED COST
 PEMISAHAN BIAYA SEMI VARIABLE
VARIABLE COST MIXED COST FIXED COST

+ +
PEMISAHAN MIXED COST
MENJADI UNSUR VARIABLE
DAN FIXED COST Unsur Ficed Cost
Unsur variable cost
Metode:
High & Low Method
Stand by cost Method
Least Square Method
Regression Method
Total Variable Cost Total Fixed Cost
Setelah Pemisahan Setelah Pemisahan
Mixed Cost Mixed Cost
BULAN UNIT BIAYA BAHAN BIAYA GAJI BIAYA
DIPRODUKSI BAKU STAF OVERHEAD

Januari 1.000 Rp. 50.000 Rp. 20.000 Rp. 10.000

Februari 1.200 Rp. 60.000 Rp. 20.000 Rp. 11.000

Maret 1.500 Rp. 75.000 Rp.20.000 Rp. 12.000

 Kenaikan pd Februari dari Kenaikan pd Maret dari
Bln Januari ( % ) Bln Februari ( % )

Unit di produksi 20% 25%

Biaya Bahan Baku 20% 25% (Variable Cost}

Gaji Staf 0% 0% ( Fixed Cost )

Biaya Overhead 10% -10% ( Mixed Cost )

BIAYA VARIABEL : PERSENTASE PEROBAHAN BIAYA SEBANDING DENGAN

PERSENTASE PEROBAHAN UNIT KEGIATAN
 PEMISAHAN MIXED COST
UNIT DI PRODUKSI BIAYA OVERHEAD
Titik Tertinggi 1.500 12.000
Titik Terendah 1.000 10.000
Selisih 500 2.000
Unsur Biaya Variabel per unit = 2.000/500 = Rp.4 per unit
PRODUKSI = 1.000 UNIT PROR. = 1.500 UNIT
BIAYA OVERHEAD (Mixed Cost) Rp. 10.000 Rp.12.000
UNSUR BIAYA VARIABEL Rp. 4 x 1.000 = Rp.4.000 Rp.4 x 1.500 = Rp.6.000
UNSUR BIAYA TETAP Rp. 6.000 Rp.6.000
BIAYA TETAP BIAYA VARIABEL PER UNIT
Saldo Sblm Pemisahan Mixed Cost Rp.20.000 Rp.5
Alokasi dari pemisahan Mixed Cost Rp.6.000 Rp.4
Total Biaya Stlh. Pemisahan Mixed Cost Rp.26.000 Rp.9
 CURVA BIAYA
Rp
Total Cost

Variable Cost

Fixed Cost

Unit
0