Page 6 - Modul CA - Akuntansi Manajemen Lanjutan (Plus Soal)

AKUNTANSI MANAJEMEN LANJUTAN

BAB V
PENGGUNAAN SISTEM MANAJEMEN BIAYA UNTUK PENGAMBILAN KEPUTUSAN
STRATEJIK-PRODUK ......................................................................................................................................... 45
5.1 Latar Belakang .................................................................................................................................................... 46
5.2 Definisi Target Costing ..................................................................................................................................... 46
5.3 Life Cycle Costing .......................................................................................................................................... 46
5.4 Tahapan Penerapan Target Costing ................................................................................................................. 47
5.4.1 Market Driven Costing ...................................................................................................................... 47
5.4.2 Product Level Target Costing ............................................................................................................ 48
5.4.3 Component Level Target Costing ....................................................................................................... 48
5.4.4 Chained Target Costing ....................................................................................................................... 49

BAB VI
PENGGUNAAN INFORMASI AKUNTANSI UNTUK PENGAMBILAN KEPUTUSAN
JANGKA PENDEK ................................................................................................................................ 51
6.1 Latar Belakang .................................................................................................................................................... 52
6.2 Langkah-Langkah dalam Pengambilan Keputusan ....................................................................................... 52
6.3 Konsep-Konsep Biaya dalam Penambilan Keputusan Jangka Pendek ....................................................... 53
6.3.1 Sunk Costs ................................................................................................................................................ 53
6.3.2 Opprtunity Costs ..................................................................................................................................... 53
DOKUMEN
6.3.3 Relevant Costs .......................................................................................................................................... 53
6.4 Penerapan Konsep Biaya Relevan dalam Situasi Tertentu .......................................................................... 54
6.4.1 Pesanan Khusus (Special Order) .......................................................................................................... 54
6.4.2 Membuat Sendiri atau Membeli dari Luar (Make or Buy) ................................................................ 55
6.4.3 Mempertahankan atau Menghentikan (Keep or Drop) ...................................................................... 56
IAI
6.4.4 Langsung Dijual atau Diproses Lebih Lanjut (Sell or Process Further) ............................................. 57
6.4.5 Penentuan Bauran Produk dengan Kendala ...................................................................................... 58
6.5 Pengambilan Keputusan Jangka Pendek dengan Activity Based Costing ................................................... 59
6.6 Teori Kendala (Theory of Constraint) .............................................................................................................. 61

BAB VII
PENGGUNAAN SISTEM INFORMASI AKUNTANSI UNTUK PERENCANA LABA ........................................... 65
7.1 Latar Belakang .................................................................................................................................................... 66
7.2 Pengertian dan Tujuan Analisis CVP .............................................................................................................. 66
7.3 Rumus Perhitungan Cost Volume Profit ....................................................................................................... 67
7.4 Contoh Soal Perhitungan CVP ........................................................................................................................ 68
7.5 Analisis CVP untuk Lebih dari Satu Jenis Produk ........................................................................................ 68
7.6 Identifikasi Biaya Variabel dan Biaya Tetap .................................................................................................... 69
7.7 Ilustrasi Analisis CVP dengan Identifikasi Biaya Tetap dan Biaya Variabel .............................................. 70
7.8 Jawaban Ilustrasi Soal ........................................................................................................................................ 71
7.9 Analisis CVP dalam Ketidakpastian................................................................................................................ 72
7.10 CVP dengan Model Activity Based Costing .................................................................................................. 72

iv Ikatan Akuntan Indonesia