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Online Training – Basic Costing
September 9, 2021
Jadwal Pelatihan 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
- Recognize 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
