Memahami pentingnya pengendalian dan pengelolaan biaya serta pelaporan biaya
Memahami karakteristik dan komponen biaya manufacturing
Memahami proses perlakuan dan pencatatan biaya manufacturing
Memahami system akuntansi biaya manufacturing
Memahami teknik dan aplikasi pengelolaan dan pengendalian biaya
ACCOUNTING, COSTING & COST CONTROL
a. Peran, Fungsi dan Perkembangannya
b. Karakteristik Perusahaan Manufacturing,
c. PSAK terkait
MANUFACRING COST
a. Period dan Product Costs
b. Komponen, Struktur & Karakteristik Manufacturing Cost
c. Material, Work In Process dan Finished Good Cost
d. Absorption Costing
e. Cost of Goods Sold vs. Cost of Goods Manufactured
JOB ORDER COSTING & SYSTEM
a. Alur & Pendekatan Job Order Costing.
b. Cost Object : Product & Department
c. Cost Allocation – Manufacturing Overhead
d. Sistem Akuntantis dan Dokumen Pendukung
e. Controlling Cost
f. Multiple Overhead Cost Pools
g. End-of-Period Adjustment
PROSES COSTING & SYSTEM
a. Alur & Pendekatan Process Costing
b. Perhitungan Direct Material & Direct Labor
c. Perhitungan dan Pembebanan Manufacturing Overhead
d. Perhitungan Work In Process
e. COSTING EQUIVALENT UNIT
f. Biaya Produksi Per Departemen
g. Controlling Cost
STANDARD COSTING
a. Nature Of Standard Costing.
b. Komponen Standard Costing
c. Perhitungan Berbasis Standard Costing.
d. Analisa Dan Perlakuan Standard Cost Variance.
MANAGING & CONTROLLING COST.
a. Monitoring And Controlling Cost.
b. Monitoring Job.
c. Cost Performance Index Dan Schedule Performance Index.
d. Report Cost
JOINT PROCCESS & JOINT COST
a. Metode harga pasar / metode nilai harga hipotesis, unit fisik, rata-rata sederhana. & rata-rata tertimbang.
b. Biaya Produk Bersama & Perhitungannya
c. Biaya Produk Sampingan
ACTIVITY BASED COSTING
