PENGERTIAN, KONSEP

DAN KLASIFIKASI BIAYA

SASARAN PEMBELAJARAN
Setelah menyelesaikan bab ini anda seharusnya
mampu:
1. Membedakan akuntansi keuangan, akuntansi biaya
dan akuntansi manajemen
2. Membedakan antara cost, revenue dan loss
3. Membedakan biaya langsung dengan tidak langsung
4. Mendefinisikan tiga komponen integral suatu produk
5. Mendefinisikan prime costs dan conversion costs
6. Mendefinisikan biaya variabel, tetap dan campuran
serta mendiskusikan pengaruh perubahan volume
terhadap biaya-biaya tersebut
7. Mengklasifikasi biaya berdasarkan departemen,
fungsi atau periode dimana biaya tersebut
dibebankan ke pendapatan

FINANCIAL ACCOUNTING versus

COST ACCOUNTING
FINANCIAL
ACCOUNTING
1. Fokus pada
penyediaan informasi
keuangan untuk
pihak ekternal
2. Mengacu dan patuh
pada GAAP (SAK)

COST ACCOUNTING
1. Fokus pada penyediaan
informasi keuangan yang
relevan dengan
kepentingan manajemen
untuk keperluan
perencanaan,
pengendalian dan
pembuatan keputusan
2. Tidak ada acuan yang
harus dipatuhi kecuali
kepentingan manajemen

COST ACCOUNTING versus

MANAGEMENT ACCOUNTING
Statement on
COST ACCOUNTING
Management
Accounting (SMA)
No.2:
a technique or method
for determining the
cost of a project,
process, or thing used
by the majority of the
legal entities in a
society , or specifically
prescribed by an
authoritative
accounting group.

MANAGEMENT
ACCOUNTING
Statement on Management
Accounting (SMA) No. 1A:
Management accounting as
the process of:
Identification
Measurement
Accumulation
Analysis
Preparation and
interpretation
Communication

Management accounting
as the process of
Identification. The recognition and evaluation of business
transaction and other economic events for appropriate
accounting action
Measurement. The quantification, including estimates, of
business transactions or other economic events that
have occured or may occur
Accumulation. The disciplined nd consistent approach to
recording and classifying appropriate business
transactions and other economic events
Analysis. The determination of the reasons for, and the
relationships of, the reported activity with other
economic events and circumtances
Preparation and interpretation. The meaningfull
corrdination of accounting and/or planning data to satisfy
a need for information presented in a logical format, and,
if appropriate, including the conclusions drawn from

Management accounting is used

by management to:
1. Plan. To gain an understand of expected
business transactions and other economic
events and their impact on the organization

2. Evaluate.

To judge the implications of

various past and/or future events

3. Control.

To ensure the integrity of financial

information concerning an organizations
activities or its resources

4. Assure accountability.

To implement
the system of reporting that is closely aligned to
organizational responsibilities and that
contributes to the effective measurement of
management performance

KONSEP DAN KLASIFIKASI BIAYA

Cost value of the sacrifice made to acquire
goods or services, measured in dollars by the
reduction of assets or incurrence of liabilities at
the time the benefits are required.
Expense as a cost that given a benefit and is
now expired. Unexpired cost that can give
future benefit are calssified as assets
Revenue the price goods sold or services
rendered
Loss the cost of goods or services purchased
become valueless without having provided any
benefit

KLASIFIKASI BIAYA
1. Element of product (product cost)
2. Relationship to production
3. Relationship to volume
4. Ability to trace
5. Department where incurred
6. Functional areas
7. Period charge to income
8. Relationship to planning,
controlling, and decision making

Element of product
(product cost)
Biaya
Manufaktu
r Lainnya

Bahan
Baku

Tdk langsung

Langsung
Biaya
Bahan
Baku
Langsung

Tenaga
Kerja

Tdk langsung

Langsung
Biaya
Overhead
Pabrik

Langsung
Biaya
Tenaga
Kerja
Langsung

Jenis Biaya

Jumlah (Rp)

A. Bahan Baku:
1. Balok

15.000.000

2. Papan

11.000.000

3. Paku

500.000

4. Lem

400.000

5. Cat

3.100.000

B. Tenaga Kerja:
1. Tukang potong

18.000.000

2. Tukang pasang

19.000.000

3. Tukang cat

17.000.000

4. Mandor

3.300.000

C. Overhead pabrik:
1. Biaya listrik

2.700.000

2. Gaji staf

7.000.000

3. Penyusutan Peralatan

3.000.000

4. Penyusutan bangunan

5.000.000

Total

105.000.000

Relationship to
production
Prime Costs
Bahan
Baku
Langsung

Tenaga
Kerja
Langsung

Overhead
Pabrik

Convertson Costs

Relationship to volume

1. Biaya variabel (variable cost)

2. Biaya tetap (fixd cost)
3. Biaya campuran (mixed cost)
a. Biaya Semi-variabel (semivariable cost)
b. Biaya bertahap (step cost)

Ability to trace
1. Biaya langsung (direct costs)
2. Biaya tidak langsung (indirect costs)

Department where
incurred
1. Departemen produksi (production
departments)
2. Departemen pendukung (service
departments)

Functional areas

1. Biaya
costs)
2. Biaya
3. Biaya
costs)
4. Biaya

manufaktur (manufaturing
pemasaran (marketing costs)
administrasi (administrative
pendanaan (financing costs)

Period charged to income

1. Biaya produk (product costs)

2. Biaya periode (period costs)

TUGAS PR
PROBLEM 1-2 dan PROBLEM 1-4