Online Training - Basic Costing

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PENDAHULUAN Informasi yang dihasilkan dalam cost accounting tidak hanya dibutuhkan bagi penghitungan harga pokok berdasar produk, layanan, dan pelanggan, tapi lebih dari itu adalah untuk menjadi dasar bagi pengambilan keputusan bisnis. Untuk menghasilkan informasi biaya yang akurat maka akuntansi biaya harus dikelola secara profesional dan senantiasa mengikuti dinamika perkembangan bisnis serta mengacu pada system akuntansi biaya yang mutakhir. OUTLINE 1. Introduction to Cost or Managerial Accounting

Understand the Place of Cost or Managerial Accounting in Relationship to Financial Accounting
Understand the Planning and Control Process and Its Relationship to Cost Accounting
ecognize and Understand Specific Cost-related Terminology

2. Budgeting

Relate Budgets to the Planning and Control Process
Recognize the Use of Budgets as a Tool within Both Traditional and ABC Cost Systems
Recognize Techniques to Enhance Budgeting Accuracy and Make Budgets More Relevant

3. Product Costing Systems and Accounting for Overhead

Understand the Application and Uses of Job Order Costing
Understand the Application and Use of Process and Operational Costing
Understand Reasons Behind Overhead or Burden Rates
Identify Several Different Methods of Associating or Applying Overhead to Various Products and Services, and the Implications of Using Each Method

4. Activity-Based Costing for Management Control

Understand Reasons for Using Activity-Based Costing as Opposed to Traditional Methods
Understand the Basic Process of Identifying Activities
Understand the Basis for Costing Activities
Understand How Products or Services are Costed Using ABC

5. Standard Costing and Variance Analysis Understand Why Standards Are Used

Understand Different Approaches to Setting Standards, and the Implication of Each Approach
Understand What Is Included in Each Standard
Understand When Standards Should Be Changed
Understand What Happens When Standards Are Changed
Understand the Process of Variance Analysis for Material, Labor, and Overhead Variances

6. Absorption versus Direct Costing

Understand Implications for Unit Product or Service Costs of Fixed and Variable Cost Behaviors
Understand Difference between Absorption and Direct Costing Methods
Understand the Organizational Levels at Which Direct Costing May be Appropriate, and the Uses of Direct Costing Information
Recognize the Process and Requirements for Establishing a Direct Costing System

7. Cost-Volume-Profit Analysis

Understand the Concept of Break-even Analysis in Units and in Dollars, and the Appropriate Use of Each
Understand the Implications of Operating Leverage
Understand Margin of Safety and Its Impact on Decisions to Add Fixed Costs or to Change Cost Structures

8. Relevant Costing and the Contribution Approach to Decision Making

Determine What Costs Are Considered Relevant in a Decision-making Process
Apply Relevant Costing to Evaluate Different Scenarios in Making Decisions
Understand Relevant Costs When Considering Accepting Business at a Special Price

9. Return on Investment Analysis

Understand, Calculate and Understand the Appropriate Use of ROI Analysis for Specific Projects
Understand, Calculate, and Appropriately Use ROI Analysis Related to Ongoing Businesses
Understand Internal Cash Management Ratios