ANALISIS BIAYA

Semester Gasal TA 2016-2017

Lec 1 - Pendahuluan

Who should take this class

Are you going to be a (professional)

manager?
Are you going to be a consultant?
Are you going to be an entrepreneur?

Tujuan Instruksional Umum

Memberikan pengetahuan dan ketrampilan

tentang konsep dan metoda analisis,

alokasi dan kalkulasi biaya produksi
untuk keperluan perencanaan dan
pengendalian.

Pendahuluan

Laporan Keuangan

Konsep dan klasifikasi biaya.

Cost Behaviour and Estimation

Perhitungan biaya berdasarkan pesanan (job order

costing).

Activity Based Costing

Perhitungan biaya berdasarkan proses (process

costing)

Support Department Cost Allocation

Standard Costing

10

Budgeting for Planning and Control

11

CVP Analysis

Daftar Referensi
1. Hansen, Mowen, Cost Management,

Accounting and Control, McGraw Hill,

International Edition, 8e;
2. Horngren, Datar & Foster, Cost Accounting A
Managerial Emphasis, 12e, Prentice-Hall;
3. Hilton, Managerial Accounting, Creating Value
in a Dynamic Business Environment, McGraw
Hill, 8e
4. Meigs & Meigs, Bettner, Whittington,
Accounting, the Basis for Business Decisions,
McGraw-Hill

Pendahuluan

Pokok Bahasan
Bidang usaha;
Organisasi bisnis
Tujuan korporasi
Proses manajemen
Kebutuhan informasi

Bidang Usaha
Manufacturing
Produces goods
Mengonversi raw material menjadi finished

goods untuk dijual

Services
Performs services
Yang dijual adalah jasa

Manufacturing

Merchandising Company

Cash

Accounts
Receivable

Inventory
2. Sale of merchandise
on account

Comparing Merchandising Activities

with Manufacturing Activities
Purchase inventory
in ready-to-sell
condition.

Merchandising
Company

Manufacture
inventory and have
a longer and more
complex operating
cycle

Manufacturing
Company

Retailers and Wholesalers

Wholesalers buy
merchandise from several
different manufacturers
and then sell this
merchandise to several
retailers.

Retailers sell
merchandise directly to
the public.

Services

How Service Differs from Goods

Service

Goods

Intangibility

Cannot be seen, felt, heard, or

tasted by buyers before its
bought

Can be seen, felt, heard, or

tasted by buyers before its
bought

Perishability

Cannot be stored for future use

by a consumer and must be
consumed when performed

Can be stored for future use

although a few unusual cases
where goods cannot be
stored

Inseparability

Services are often inseparable

Producers of goods need not
from their producers because
have direct contact with the
producers and buyers of services buyers of their goods
must usually be in direct contact
for an exchange to take place

Heterogeneity

There is a greater chance of

variation in the performance of
services

The chance of variation in the

production of goods is lesser
because its standardised

Organizing a Business
Types of Business Organizations
Sole Proprietorships
Partnerships
Corporations
Limited Liability Options
Limited Liability Partnerships
Limited Liability Corporations
Professional Corporations

Sole Proprietorships: a business that legally has no separate existence from its
owner. Income and losses are taxed on the individual's personal income tax
return.

Bentuk Badan Usaha

Badan hukum:
Perseroan Terbatas (PT)
Koperasi
Yayasan
Perkumpulan berbadan hukum

Non badan hukum:

Perusahaan perorangan
Persekutuan perdata, CV, Firma
Perkumpulan

Sole Proprietorship
Advantages
Easiest to start
Least regulated
Single owner keeps
all the profits
Taxed once as
personal income

Disadvantages
Limited to life of owner
Equity capital limited to owners

personal wealth
Unlimited liability
Difficult to sell ownership interest

Partnership
Advantages
Two or more
owners
More capital
available
Relatively easy to
start
Income taxed once
as personal income

Disadvantages
Unlimited liability

General

partnership
Limited
partnership
Partnership dissolves when one

partner dies or wishes to sell

Difficult to transfer ownership

Corporation
Advantages
Limited liability
Unlimited life
Separation of
ownership and
management
Transfer of
ownership is easy
Easier to raise
capital

Disadvantages
Separation of ownership and

management
Double taxation (income taxed at

the corporate rate and then

dividends taxed at personal rate)

What is a Corporation?
Corporation
A business organized as a separate legal
entity owned by stockholders.
Types of Corporations
Public Companies
Private Corporations
Limited Liability Corporations (LLC)

Organizing a Business

Who owns the

business
Are managers and
owners separate?
What is the owners
liability?
Are the owner and
business taxed
separately?

Sole
Proprietorsh Partnership
ip

Corporatio
n

The Manager

Partners

Stockholder
s

No

No

Usually

Unlimited

Unlimited

Limited

No

No

Yes

Goals of The Corporation

Shareholders desire wealth maximization
Do managers maximize shareholder

wealth?
Managers have many constituencies
stakeholders
Agency Problems represent the conflict of
interest between management and owners

Factors Affecting Management

Global Competition
Growth of the Service Industry
Advances in Information Technology
Advances in Management Environment
Computer-Integrated Manufacturing
Consumer Orientation
New Product Development
Total Quality Management
Time as a Competitive Element
Efficiency

The Management Process

The Management Process is defined by the

following activities:
Planning
Controlling
Decision making

The Management Process

(contd)
Planning requires setting objectives and

identifying methods to achieve those

objectives.

The Management Process

(contd)
Controlling is the managerial activity of

monitoring a plans implementation and

taking corrective action as needed.
Control is usually achieved with the use
of feedback, which is information that
can be used to evaluate or correct the
steps being taken to implement a plan.

The Management Process

(contd)
Decision making is the process of

choosing among competing alternatives.

Need for Information

Accurate and timely accounting information

helps management plan effectively and to

focus attention on deviations from plans.
In the planning stage, managers make
decisions concerning which alternatives should
be selected. Financial information is often a
vital component of this decision-making.
Once the alternatives have been selected,
detailed planning is possible. These detailed
plans are usually stated in the form of
budgets.

Need for Information

(continued)
The control function of

management is aided by performance

reports that compare actual
performance to the budget.
This feedback mechanism directs
attention to activities where managerial
attention is needed.

The
accounting
process

Economic
activities

Actions
(decisions)

Accounting links
decision makers with
economic activities
and with the results
of their decisions.

Decision
makers

Accounting
information