COST CONCEPTS COST dan EXPENSE Cost Pengorbanan sumberdaya
COST CONCEPTS
COST dan EXPENSE • Cost = Pengorbanan sumberdaya untuk memperoleh aktiva tertentu • Cost = kumpulan manfaat aktiva tertentu yang dapat dipergunakan beberapa periode • Expense = Pengorbanan sumberdaya tertentu untuk memperoleh manfaat • Expense = nilai manfaat suatu aktiva pada suatu periode
COST dan EXPENSE Neraca CASH Bayar untuk memperoleh ASSETS COSTS Pemakaian untuk memperoleh Bayar untuk memperoleh Manfaat EXPENSES Laba / Rugi
COST OBJECT & COST DRIVERS • Cost Objects = Segala sesuatu yang menjadi dasar pengorbanan sumberdaya • Cost Drivers = Faktor-faktor yang dijadikan ukuran untuk menentukan besarnya cost dari suatu cost object CASH Tenaga listrik k. Wh Tanah m 2 Tenaga kerja Jam kerja COST OBJECTS COST DRIVERS
COST CLASSIFICATIONS • Manufacturing costs vs nonmanufacturing costs • Product costs vs period costs • Prime costs vs conversion costs • Fixed costs vs variable costs • Relevant vs irrelevant costs
COST CLASSIFICATIONS IN MANUFACTURING Manufacturing Costs / Product Cost Direct Materials Manufacturing Overhead Direct Labor Prime Costs Conversion Costs Nonmanufacturing Costs / Period Cost Selling Administrative
COST CLASSIFICATIONS IN MANUFACTURING PURPOSE OF COST CLASSIFICATIONS Preparing external financial statements • Product cost ü Direct materials ü Direct labor ü Manufacturing overhead • Period costs (expensed) ü Selling ü Administrative Predicting cost behavior • Variable costs • Fixed costs Assigning costs to cost object • Direct cost (easily traced) • Indirect cost ( not easily traced) Making decisions • Differential costs • Sunk costs • Opportunity cost Cost of quality • • Prevention costs Appraisal costs Internal failure costs External failure costs
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