ini modul perkuliahan Akuntansi I dan Akuntansi IIDeskripsi lengkap
PENGANTAR AKUNTANSIFull description
Full description
ini modul perkuliahan Akuntansi I dan Akuntansi II
semua elemenDeskripsi lengkap
pengFull description
SOAL DAN JAWABANNYADeskripsi lengkap
Full description
Latihan Soal Pengantar Akuntansi
pengantar akuntansiFull description
Full description
investasi adalahDeskripsi lengkap
Latihan Soal Pengantar AkuntansiDeskripsi lengkap
pengantar akuntansiDeskripsi lengkap
Pengantar akuntansiFull description
Modul 11 Akuntansi Manajemen II (Sistem Akuntansi Biay Biayaa Proses) Pengantar Akuntansi I Komang Adi Aswantara
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Pendahuluan •
•
Sistem akuntansi biaya proses digunakan oleh perusahaan yang mengolah bahan bakunya secara kontinyu yang diproses dari departemen yang satu ke departemen yang lainnya Perusahaan seperti Pertamina, Indofod, Coca cola menggunakan sistem biaya proses untuk menentukan biaya produksi
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Perbedaan SBPe dan SBPr •
Arus Biaya Sistem Biaya Pesanan (SBPe)
Bahan Baku Tenaga Kerja Overhead Pabrik
•
Sediaan BDP Pesanan 111 Pesanan 112 Pesanan 113
Sediaan Barang Jadi
Arus Biaya Sistem Biaya Proses (SBPr)
Harga Pokok Penjualan
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Perbedaan SBPr dan SBPe Ciri-ciri
Sistem Biaya Pesanan
Sistem Biaya Produksi
Akun BDP
Satu untuk setiap pesanan
Satu untuk setiap Proses
Dokumen
Kartu Biaya Pesanan
Laporan Biaya Produksi
Penentuan total biaya produksi
Setiap pesanan
Setiap periode
Penghitungan biaya per unit
Biaya setiap pesanan dibagi dengan unit yang dihasilkan dari pesanan
Total biaya produksi selama periode akuntansi dibagi dengan
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Operating Cost •
•
Perusahaan yang menggunakan kombinasi dari sistem biaya proses dan sistem biaya pesanan dikenal dengan operations costing (sistem biaya operasi) Contohnya: Perusahaan perakitan mobil, Perusahaan pemroduksi Chips (intel).
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Akuntansi Manajemen Modern •
Perkembangan teknologi informatika o
•
Konsep just Konsep just in time system atau activity based costing
Just in time processing o o o
o
Pengubahan proses produksi dari “push approach” ke “pull approach” Dikenal juga dengan istilah just-in-time (JIT) processing Tujuan utama dari sistem JIT adalah mengurangi sampai dengan nol seluruh persediaan Persediaan berpengaruh buruk pada laba bersih (biaya tempat penyimpanan)
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Akuntansi Manajemen Modern •
Manfaat Sistem JIT o
Jumlah persediaan produksi akan dapat diturunkan secara signifikan atau dapat dihilangkan sama sekali
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Akuntansi Manajemen Modern •
Jenis aktivitas dan pemacu biayanya Aktivitas
Pemacu Biaya
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Titles you can't find anywhere else
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Akuntansi Manajemen Modern •
Manfaat dan keterbatasan sistem ABC o o
Pengendalian terhadap biaya overhead pabrik dapat ditingkatkan Keputusan manajemen yang lebih baik
