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Cost Clasification Essay

716 words - 3 pages

Konsep Dan Klasifikasi Biaya

* Definisi Dan Konsep Biaya
* Biaya adalah :
* Penggunaan sumber-sumber ekonomi yang diukur dengan satuan uang, yang telah terjadi atau kemungkinan akan terjadi untuk tujuan tertentu.
* Manfaat yang dikorbankan untuk memperoleh barang dan jasa
* Beban : Biaya yang telah memberikan suatu manfaat dan sekarang telah berakhir (expired)

Karakteristik Biaya :
1. Uang : Biaya aktiva harus dinyatakan dengan uang
2. Hak pemakaian : Perusahaan akan mempunyai hak untuk mengggunakan aktiva atau mendapatkan berbagai manfaat dari penggunaan aktiva tersebut
3. Nilai : Biaya suatu aktiva mencerminkan nilai ekonomis yang ...view middle of the document...

Langsung : semua TK yang secara langsung terlibat dengan produksi produk jadi dan dapat juga ditelusuri dengan mudah, merupakan biaya TK langsung utama dalam menghasilkan suatu produk.
* TK. Tidak langsung : semua TK yang secara terlibat salam proses produksi produk jadi, tetapi bukan TK langsung.

3. Overhead Pabrik (FOH) : semua biaya yang terjadi di pabrik selain bahan langsung (BB) dan upah TK langsung, merupakan kumpulan dari berbagai rekening yang terjadi di dalam eksploitasi pabrik.
II. Biaya Hubungannya Dengan Produksi
1. Biaya Prima (Prime Cost) : biaya bahan baku langsung dan biaya TK langsung di mana biaya tersebut berhubungan langsung dengan produksi
2. Biaya Konversi (Convertion Cost) : biaya yang berhubungan dengan mengolah bahan baku menjadi produk jadi sehingga CC terdiri dari biaya TK langsung dan FOH

III. Biaya Hubungannya Dengan Volume
1. Biaya Variabel (Variable Cost) : biaya yang secara total cenderung berubah-ubah secara proporsional sesuai dengan perubahan volume produksi sedangkan per unitnya cenderung tetap konstan.
2. Biaya Tetap (Fixed Cost) : biaya yang dalam unit berubah-ubah dan dalam total selalu konstan, meskipun dalam batas interval tertentu
3. Biaya Semi variabel (Semi variable Cost) : biaya yang mengandung dua unsur biaya yaitu biaya tetap dan biaya variabel (FC & VC)
4. Biaya Penutupan (Shutdown Cost) : biaya tetap yang akan dibebankan ketika perusahaan tidak melakukan aktivitas produksi

IV. Biaya Pembebanannya terhadap Departemen
1. Departemen Produksi :Suatu departemen yang secara langsung memberi kontribusi untuk memproduksi suatu item dan...

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