Page 5 - MODUL LEVEL DASAR AKUNTANSI BIAYA DAN MANAJEMEN

B. Kerangka Kerja Anggaran............................................................................................... 80
C. Langkah-langkah Dalam Mempersiapkan Anggaran...................................................... 82
D. Anggaran Induk Perusahaan (The Master Budget).......................................................... 83
E. Menyiapkan Perkiraan Keuangan.................................................................................... 91
F. Pendekatan Alternatif Penganggaran............................................................................... 93
Latihan Soal........................................................................................................................... 97
Referensi................................................................................................................................ 101
BAB 7 Manajemen Kinerja................................................................................................................ 102
Pendahuluan........................................................................................................................... 102
Tujuan Pembelajaran.............................................................................................................. 102
A. Evaluasi Kinerja............................................................................................................... 103
B. Pusat Peranggungjawaban............................................................................................... 108
C. Ukuran Kinerja................................................................................................................ 112
D. Balanced Scorecard......................................................................................................... 117
E. Analisis Profitabilitas Strategis........................................................................................ 121
F. Analisis Profitabilitas Pelanggan..................................................................................... 122
G. Pengendalian Anggaran................................................................................................... 127
Latihan Soal........................................................................................................................... 133
Referensi................................................................................................................................ 137
BAB 8 Penentuan Biaya Standar Dan Analisis Varians..................................................................... 138
Pendahuluan............................................................................................................................ 138
DOKUMEN
Tujuan Pembelajaran.............................................................................................................. 138
A. Penentuan Biaya Standar................................................................................................... 138
B. Analisis Varians................................................................................................................ 140
Latihan Soal............................................................................................................................. 154
Referensi................................................................................................................................... 161
IAI
BAB 9 Analisis Breakeven Dan Analisis Faktor Keterbatasan Sumber Daya.................................... 162
Pendahuluan............................................................................................................................ 162
Tujuan Pembelajaran............................................................................................................... 162
A. Analisis Breakeven dan Marjin Kontribusi....................................................................... 162
B. Bagan Breakeven............................................................................................................... 175
C. Analisis Faktor Keterbatasan Sumber Daya...................................................................... 176
Latihan Soal............................................................................................................................. 179
Referensi.................................................................................................................................. 184
BAB 10 Penentuan Biaya Kualitas........................................................................................................ 185
Pendahuluan............................................................................................................................. 185
Tujuan Pembelajaran............................................................................................................... 185
A. Penentuan Biaya Kualitas: Pengukuran dan Pengendalian................................................ 185
Latihan Soal............................................................................................................................. 204
Referensi.................................................................................................................................. 208
KUNCI JAWABAN................................................................................................................ 209

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