COST ACCOUNTING

FOR NON-FINANCIAL
MANAGER
 INTRODUCTI
ON to Cost
Accounting

Outline
Case
Cost Concept
& Cost
Classification

Cost Behavior
 MATERI 1:
INTRODUCTION
 Evolution and Adaptation
Service Vs. Computer-Integrated
Internet of Things
Manufacturing Manufacturing
Firms
Information and
Emergence of New
Communication
Industries
Technology
Change
Global Competition Product Life Cycles

Focus on the Customer Total QualityManagement

Cross-Functional Teams Time-Based Competition

Continuous Improvement Just-in-Time Inventory

 Aktivitas Managerial

Arus Keluar
Arus Masuk Managing Resources,
People and Activities,
·Barang
· Manusia
·Jasa
· Modal
·Kontribusi Sosial
· Material

Biaya-biaya Laba Pendapatan

Investasi

ROI
MANAGING RESOURCES,ACTIVITIES, Peformance
Evaluation
AND PEOPLE Directing

Decision
Making

Acquires Resources Organized set

of activities
Planning

Controlling
Continuous
Hires People Improvement
 Accounting SYSTEMS
Accounting System
(accumulates financial and
managerial accounting data)

Managerial Accounting Financial Accounting

Information for decision Published financial
making, and control statements and other
Internal
of an organization’s financial reports.
Users operations. External
Users

COST ACCOUNTING
 COST ACCOUNTING
Cost of Material
Cost of Labor
Collecting Cost of Overhead
Economic Measuring Cost of Goods Production
Transaction Storing Cost of Goods Sold
related Calculating Adm & General Expenses
to cost Reporting Marketing Expense

INPUT PROCESS OUTPUT

USER

P, C, DM, E, CI
 Mind Map of cost accounting
Support Dept. Joint Cost
Actual COGM

Normal
ALLOCATION COGS
SY
Standard S TE ORT
M P
RE Definition

MATERIAL COST Object

LABOR UNSURE CONCEPT Assignment

OVERHEAD ACCUMULATION Classification

Behavior
Job Order Process
 THE MEANING AND USES OF COST

• One of the most important tasks of cost accounting is to determine the cost of products,
services, customers, and other items of interest to managers.

• Therefore, we need to understand the meaning of cost and the ways in which costs can be used
to make decisions, both for small entrepreneurial businesses and large international businesses.
 MATERI 2:
cost concept &
COST classification
 Exactly what is
Cost concept meant by “cost”?
 Expense/
?
Masa lalu?
KAS/ Biaya
SETARA KAS
Barang/
Manfaat
Jasa

Masa COST/ benefi

? t
Datang? KOS

Dikorbankan unexpired expired

No-benefit
Assets
Tidak ada Loss
? =
Manfaat Rugi LB
Cost is the cash or cash-equivalent value
sacrificed for goods and services that is
expected to bring a current or future
benefit to the organization.
 Difference cost for
COST
different purposes CLASSIFICATION

Decision Management
Fungsional Time of charge Traceability Behavior Control dst
Making Objective

Ada Kos: Ada Kos: Ada Kos: Ada Kos: Ada Kos: Ada Kos: Ada Kos: Ada Kos:
-Produksi -Periode - Langsung - Tetap - Relevan - Tradisional - Controlabel - Prime
. Raw mat (M + A&U) -Tdk Langsung - Variabel - Tidakrelevan - Operasional - Uncontrolable (DM + DL)
. Direct labor -Produk - Campuran - Opportunity - Value chain - Direct - Conversion
. Overhead (DM+DL+FOH) - Tunai - Indirect (DL+ FOH)
-Marketing - Masa lalu
-Adm & Um - Diferensial
- Inkremental
- Terhindarkan
DAMPAK PERIOD VS PRODUCT COST
TERHADAP FINANCIALSTATEMENT
Cost Object and Cost Assignment

Cost of Resources

Direct Driver
Allocation
Tracing Tracing

Physical Causal Assumed

Observation Relationship Relationship

Cost Objects
 COST OF GOODS + Beginning Raw Material Inventory
MANUFACTURED + Purchase
= Raw Material Available
– Ending Raw Material Inventory
+ Beginning Work In Process
COST – Ending WorkIn Process
REPORT = Cost of Goods Manufactured

COST OF GOODS SOLD + Beginning Finished Goods Inventory

+ Cost of Goods Manufactured
= Finished Goods Available for sale
– Ending Finished Goods Inventory
= Cost of Goods Sold
 Materi 3:
Cost behavior
 QUESTIONS TO THINK ABOUT:

If the division reduces demand for If total cost of rework and # of

rework activity, will resource units reworked are known, is it
spending be reduced by the same possible to determine how much is
proportion? variable cost? How much is fixed
cost?

Is there a difference between Is knowing variable- and

resource spending and fixed-cost behavior
resource usage? important?
 • Cost behavior adalah suatu istilah umum untuk
menggambarkan apakah suatu biaya jumlahnya
activity tetap atau berubah dalam kaitannya dengan
perubahan tingkat aktivitas.

• Berdasarkan time horizon (Cakrawala waktu):

• Dalam jangka panjang semua biaya adalah
TimeHorizone variabel
• Dalam jangka pendek paling tidak ada satu jenis
biaya yang bersifat tetap.
 • Secara total bersifat tetap dalam rage tertentu
FIXED • Secara unit berubah berbanding terbalik
dengan perubahan volume

• Jika terjadi perubahan volume atau aktivitas,

COST MIXED
maka secara total terjadi perubahan jumlah
biaya tetapi tidak proporsional.Sebagian
BEHAVIOR bersifat tetap dan Sebagian bersivat variabel

• Secara Total berubah proporsional dengan

VARIABLE perubahan volume atau aktivitas
• Secara unit bersifat tetap
Fixed Cost
Rp
 Perunit berubah terbalik
dgn perubahan volume,
 Total tidak berubah
dalam relevan range ttt.

$25.000 Y = $25.000
Relevan Range
Q
0
Mixed Cost
Ada unsur tetap
Ada unsur variabel
Rp
Y = a + bQ

Variable
Component

Y=a
Fixed
Component
Q
0
Variable Cost
Rp
Y = $100Q

 Perunit tetap
Total berubah scr
$10.000 proporsional dengan
perubahan aktivitas
$1.000

Q
0 10 100
LINIER
Regresif

progresi combined
f
 Biaya Campuran

Y = a + b x

Total Cost Total Fixed Variable Number of

Cost Cost per Units
Unit
 METODE PEMISAHAN BIAYA CAMPURAN

• The High-Low Method

• The Scatterplot Method
• The Method of Least Squares
• Simple Regression
• Multiple Regression
• Management Judgement
 Tujuan Pemisahan MC

1. Untuk menghitung tarif BOP dan analisis variansi

2. Untuk menyusun fleksibel budget dan analisis variansi
3. Untuk analisis kontribusi margin dan direct costing
4. Untuk analisis B-V-L
5. Untuk analisis Komparatif dan differential
6. Untuk analisis maksimasi profit dan minimasi biaya
7. Untuk analisi budget modal
8. Untuk analisis profitabilitas segmen baik menurut wilayah, produk,
customer dsb
 The High-Low Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

Step 1: Solve for variable cost (b)

 The High-Low Method

Month Setup Costs Setup Hours

January $1,000 100
February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

High Cost – Low Cost

b=
High Units – Low Units
 The High-Low Method
Month Setup Costs Setup Hours

January $1,000 100

February 1,250 200
March 2,250 300
April 2,500 400
May 3,750 500

$3,750 – $1,000
b= 500 – 100
 The High-Low Method

$3,750 – $1,000
b=
500 – 100

b = $6.875

Step 2: Using either the high cost or low cost,

solve for the total fixed cost (a).
 Y = a + b (x) High
$3,750 = a + $6.875(500) End
$312.50 = a
Y = a + b (x) Low
$1,000 = a + $6.875(100) End
$312.50 = a
The cost formula using the high-low
method is:
Total cost = $312.50 + ($6.875 x Setup hours)
Month TC FC VC
Jan 1.000 312,50 687,50
Feb 1.250 312,50 937,50
Mar 2.250 312,50 1.937,50
Apr 2.500 312,50 2.187,50
May 3.750 312,50 3.437,50
-
The Scatterplot
Method
Data
The Scatterplot Method
Nonlinear Relationship
Activity
Cost

*
*
* * *
*
$440*
* *
* * *
Estimated
fixed cost

0 Activity Output
Perhitungan
• Biaya rata-rata per bulan.......... $570
• Komponen tetap (grafik)........... $440 -
• Komponen variabel.................. $ 130

Biaya variabel per unit:

$130
b=
35.000

b = $0.0037 PER DLH

 The Method of Least Squares

Month Setup Costs Setup Hours

Jan 1.000 100
Feb 1.250 200
Mar 2.250 300
Apr 2.500 400
May 3.750 500
Jumlah 10.750 1.500
Rerata 2.150 300
The Method of
Regression Output:
Least Squares Constant 125
Std. Err of Y Est 299,30
R Squared 0,94
No. of Observation 5
Degrees of Freedom 3
X Coefficient(s) 6,75
Std. Err of Coef. 0,95

Regression Output for Larson

Company
 The Method of Least Squares

The results give rise to the following equation:

Setup costs = $125 + ($6.75 x Setup hours)
R2 = .944, or 94.4 percent of the variation in setup costs is explained
by the number of setup hours variable.
 Multiple Regression

TC = a + ( b1X1) + (b2X2) + . . .
a = the fixed cost or intercept

b1 = the variable rate for the first independent variable

X1 = the first independent variable

b2 = the variable rate for the second independent variable

X2 = the second independent variable

Case Study 1 Pembelian Bahan Baku $250.000
PT A memproduksi cairan pembersih lantai merek Rezik. Upah Tenaga Kerja Langsung 140.000
Berbagai bahan kimia, deterjen,dan air dicampur Bersama Depresiasi Peralatan 45.000
kemudian dikemas ke dalam Galon-10L . Berikut adalah data Depresiasi Bangunan Pabrik 30.000
selama Tahun 2020 Depresiasi Gedung Kantor Pusat 50.000

Selama Tahun 2020,perusahaan memproduksi 100.000 Asuransi Pabrik 15.000

PBB Bangunan Pabrik 20.000
Galon. Penjualan selama Tahun 2020 senilai $p1.200.000,
PBB Gedung Kantor Pusat 18.000
perusahaan memberi komisi penjualan sebesar 5% dari
Utilitas Pabrik 34.000
nilaipenjualan.
Utilitas Kantor Penjualan 1.800
Gaji Pengawai Administrasi 150.000
Tugas:
Gaji Supervisor Pabrik 156.000
1. Hitunglah Jumlah kos Bahan Baku selama Tahun 2020
Gaji Pegawai Pegawai Pemasaran 90.000
2. Hitunglah Prime Cost (Bahan Baku dan TKL)
Sediaan awal Bahan Baku 124.000
3. Hitunglah Conversion Cost (TKL + FOH)
Sediaan awal Barang Dalam Proses 124.000
4. Hitung kos produksi per unit dan Buat Laporan Kos
Sediaan awal Barang jadi 84.000
Produksi(COGM) Sediaan akhir Bahan Baku 102.000
5. Buatlah Laporan Kos Barang Terjual (COGS) Sediaan akhir Barang Dalam Proses 130.000
6. Buatlah Laporan Laba Rugi Sediaan akhir Barang jadi 82.000
 Case Study 2
PT A memiliki data kosmanufaktur dan ost drivers untuk 2 bulan,sbb:
  November December
Jumlah unit yang diproduksi 3.000 7.500
     
Kos Variabel (Variable costs) Rp 7.500.000 Rp a   

Kos Tetap (Fixed costs) 25.000.000 b   

Kos Campuran (Mixed costs)  11.500.000  13.750.000

Total Kos Manufaktur     c        d   

Tugas:
1. Hitunglah masing-masing: a, b, c,d
2. Hitunglah berapa TotalKos jika PT A memproduksi 5000 unit
 Program
Universitas Airlangga - Executive Education