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COST ACCOUNTING
Chapter Cost Concept
2 & Cost Flows
Prepared by: Pandji Soegiono
Management Department – Economics Faculty
UPN “VETERAN” JAWA TIMUR
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Chapter 2:
Cost Concepts & Cost Flows
Daljono (2005); Akuntansi Biaya:
Penentuan Harga Pokok &
Pengendalian; Edisi 2 Badan Penerbit
UNDIP
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Basic
Basic Cost
Cost Concepts
Concepts
Cost is the cash or cash equivalent value sacrificed
for goods and services that are expected to bring a
current or future benefit to the organization.
Costs are incurred to produce future benefits.
Expired costs are called expenses.
Unexpired costs are classified as assets and appear
on the balance sheet.
Assigning cost accurately to cost objects is crucial.
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Cost
Cost Classification
Classification
Basic For Classification:
Product
Timing of Recognition
Cost Behaviour
Decision
Economic characteristics of cost
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Cost Classification
(Product)
Product cost:
MATERIAL
LABOUR
FACTORY OVERHEAD (FOH)
COMMERCIAL COST
Selling Cost
Administrative Cost
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MATERIAL
Direct Material
Indirect Material
FOH
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LABOR
Direct Labour
Indirect Labour FOH
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Manufacturing
Manufacturing Costs
Costs
Direct materials are those materials that are
directly traceable to the goods or services
being produced.
Example: The cost of wood in furniture.
Direct labour is the labour that is directly
traceable to the goods or services being
produced.
Example: Wages of assembly-line workers.
Overhead are all other manufacturing costs.
Example: Plant depreciation, utilities,
property taxes, indirect materials,
indirect labor, etc.
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Non production Costs
Marketing (selling) costs are the costs necessary to
market, distribute, and service a product or service.
Example: Advertising.
Administrative costs are the costs associated with
research, development, and general administration
of the organization that cannot reasonably be
assigned to either marketing or production.
Example: Legal fees, salary of the chief executive
officer.
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Non
Non production
production Costs
Costs
For
For external
external financial
financial
reporting,
reporting, marketing
marketing and
and
administrative
administrative costs
costs are
are not
not
inventoried.
inventoried. They
They are
are
referred
referred to
to as
as period
period costs.
costs.
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COST
COST OF
OF PRODUCTION
PRODUCTION
Direct
Direct
Labour FOH
Material
Cost Cost
Conversion
Prime Cost Cost
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Timing
Timing of
of Recognition
Recognition
Product Cost
Period Cost
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Cost
Cost Behaviour
Behaviour
Variable Cost
Fixed Cost
Semi variable Cost
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Variable Cost
Variable costs are costs that in
total vary in direct proportion to
changes in an activity driver.
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VARIABLE
VARIABLE COST
COST
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VARIABLE
VARIABLE COST
COST
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Fixed
Fixed Costs
Costs
Fixed costs are costs
that in total are constant
within the relevant
range as the level of the
activity driver varies.
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FIXED
FIXED COST
COST
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FIXED
FIXED COST
COST
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SEMI
SEMI VARIABLE
VARIABLE
Cost (Y)
Y=a+bX
0
Activity (unit) X
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MANUFACTURING PHISICAL FLOWS
Material
Labour
Finished
Goods
Overhead
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MANUFACTURING COST FLOWS
Direct
Material
Material Indirect
Material
Work in Finished
Process Goods
Overhead
(WIP)
Indirect Cost of
Direct Goods
Labour Labour Sold
Labour
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MANUFACTURING COST FLOWS
MATERIAL Finished
PRODUCTION SOLD
PROCESS Goods
LABOUR
Overhead
MATERIAL
XX WORK IN FINISH
XX
XX PROCESS Goods Inv
OVERHEAD
COST
XX XX XX X Cost
XX XX of GS
XX XX
XX X
LABOUR COST XX
XX XX
XX
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Learn to listen in class .......................
It makes your homework a lot easer
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Arus Biaya ke Lap Keu
Persdiaan
(Awal)
[Link]
Persdiaan
(Awal)
Penjuala
BDP
Pokok
Harga
(HPP)
n
BTKL
Produk
Pokok
Harga
si
BOP
Produks
periode
(BDP)
Biaya
Bahan Baku
Persdiaan
ini
Persd. Produk
(Awal)
Jadi (Akhir)
Persd. BDP
(daripemb
Bahan
(Akhir)
elian)
Baku
Persd. Bahan
Baku (Akhir)
Pemasaran
Pemasaran
& Biaya
& Biaya
Admts
Admts
Biaya
Biaya
Available Resources Total Manufacturing Goods Available Income Balance Sheet
Cost in Production for Sale Statement
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HOMEWORK
Soal latihan no 9
Halaman 29
Buku Akuntansi
Biaya; Daljono,
edisi 2005
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Doing your homework consistently is
better than complaining
about .............. poor results letter
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