Page 4 - MODUL LEVEL DASAR AKUNTANSI BIAYA DAN MANAJEMEN

DAFTAR ISI

BAB 1 Dasar-Dasar Biaya............................................................................................................... 1
Pendahuluan ........................................................................................................................ 1
Tujuan Pembelajaran........................................................................................................... 1
A. Akuntansi Biaya........................................................................................................... 1
B. Konsep Dasar Akuntansi Biaya.................................................................................. 2
C. Klasifikasi Biaya Untuk Penilaian Persediaan dan Pengukuran Laba......................... 3
D. Klasifikasi Biaya Untuk Perencanaan dan Pengambilan Keputusan............................ 6
E. Klasifikasi Biaya Untuk Pengendalian......................................................................... 7
F. Etika............................................................................................................................. 9
Latihan Soal........................................................................................................................ 10
Referensi 12
BAB 2 Mengitung Biaya Per Unit.................................................................................................... 13
Pendahuluan.......................................................................................................................... 13
Tujuan Pembelajaran............................................................................................................ 13
A. Menghitung Biaya Langsung Dan Tidak Langsung..................................................... 13
B. Biaya Per Unit Produk atas Biaya Langsung dan Biaya Tidak Langsung................... 14
Latihan Soal......................................................................................................................... 17
Referensi............................................................................................................................. 20
DOKUMEN
BAB 3 Menghitung Biaya Per Unit.................................................................................................. 21
Pendahuluan.......................................................................................................................... 21
Tujuan Pembelajaran............................................................................................................ 21
A. Absrorption Costing..................................................................................................... 21
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B. Activity Based Costing................................................................................................. 24
C. Akuntansi untuk Biaya Sisa Bahan, Produk Rusak, dan Pengerjaan Kembali............ 28
Latihan Soal....................................................................................................................... 30
Referensi.............................................................................................................................. 35
BAB 4 Biaya Marjinal dan Biaya Absorpsi...................................................................................... 36
Pendahuluan.......................................................................................................................... 36
Tujuan Pembelajaran............................................................................................................ 36
A. Metode Pembiayaan Marjinal....................................................................................... 37
B. Metode Biaya Absorpsi................................................................................................. 37
C. Menghitung dan Menyesuaikan Perhitungan Laba Berdasarkan Metode
Biaya Absorpsi Atau Penentuan Biaya Marjinal.......................................................... 38
Latihan Soal.......................................................................................................................... 47
Referensi................................................................................................................................ 52
BAB 5 Penetapan Harga.................................................................................................................... 53
Pendahuluan.......................................................................................................................... 53
Tujuan Pembelajaran............................................................................................................. 53
A. Faktor Penting Dalam Penetapan Harga....................................................................... 54
B. Metode Penetapan Harga Jangka Panjang.................................................................... 55
C. Transfer Pricing............................................................................................................. 64
Latihan Soal........................................................................................................................... 72
Referensi................................................................................................................................. 78
BAB 6 Penganggaran.......................................................................................................................... 79
Pendahuluan............................................................................................................................ 79
Tujuan Pembelajaran.............................................................................................................. 79
A. Mengapa Organisasi Mempersiapkan Anggaran............................................................. 80
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