Accounting and Job Order Costing for Manufacturing

Instructor by : Bambang Kesit   DESKRIPSI Pelatihan ini akan memberikan pemahaman dan meningkatkan kemampuan peserta dalam memahami karakteristik biaya manufacturing, perlakuan akuntansinya, pencatatan dan pembebanan biaya terhadap material, work in process dan finished goods, pengendalian dan pengelolaan biaya serta pelaporan biaya   MANFAAT

• 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

  MATERI 1. Accounting, Costing and Cost Control

• Peran, Fungsi dan Perkembangannya
• Karakteristik Perusahaan Manufacturing,
• PSAK terkait

2. Manufaturing Cost

• Period dan Product Costs
• Komponen, Struktur & Karakteristik Manufacturing Cost
• Material, Work In Process dan Finished Good Cost
• Absorption Costing
• Cost of Goods Sold vs. Cost of Goods Manufactured

3. Job Order Costing and System

• Alur & Pendekatan Job Order Costing.
• Cost Object : Product & Department
• Cost Allocation – Manufacturing Overhead
• Sistem Akuntantis dan Dokumen Pendukung
• Controlling Cost
• Multiple Overhead Cost Pools
• End-of-Period Adjustment

4. Proses Costing and System

• Alur & Pendekatan Process Costing
• Perhitungan Direct Material & Direct Labor
• Perhitungan dan Pembebanan Manufacturing Overhead
• Perhitungan Work In Process
• CostingEquivalent Unit
• Biaya Produksi Per Departemen
• Controlling Cost

5. Standard Costing

• Nature Of Standard Costing.
• Komponen Standard Costing
• Perhitungan Berbasis Standard Costing.
• Analisa Dan Perlakuan Standard Cost Variance.

6. Managing and Controling Cost

• Monitoring And Controlling Cost.
• Monitoring Job.
• Cost Performance Index Dan Schedule Performance Index.
• Report Cost

7. Joint Proccess and Joint Cost

• Metode harga pasar / metode nilai harga hipotesis, unit fisik, rata-rata sederhana. & rata-rata tertimbang.
• Biaya Produk Bersama & Perhitungannya
• Biaya Produk Sampingan

8. Activity Based Costing   PESERTA Staf hingga manager accounting serta bagian lain yang terkait dengan proses akuntansi di perusahaan manufaktur   TRAINING METHOD Presentation Discussion Case Study Evaluation   FACILITY Training Kit Handout Certificate Lunch + 2 X Coffee Break Souvenir Pick Up Participant