effective budgeting 2015.ppt
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7/23/2019 EFFECTIVE BUDGETING 2015.ppt
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EFFECTIVE BUDGETING
&COST CONTROL
Presented by:
Dra. Dwi Maryani, M.Si, Ak, CA
Email: 1) dwi.maryani2808@mail.!"m
2) dwied#mr@ya$"".!".%k
&P: 081 22'( (28 * 081' 1((( '(( * 0811 8+012+ -A)
Pin :
1
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EBCC
C/SE C/3E3:
1. Introduction
2. Principl! o" Bud#tin# $nd Co!t Control
$. Critic$l Function! o" %$n$#nt '. T( Bud#t $! $ )* Fin$nci$l St$tnt c. D+lopnt o" Intrn$l Control d. )* lnt! o" co!t control
,. T( Bud#tin# C*cl!$. -ro '$!d 'ud#tin#'. cti+it* '$!d 'ud#tin#c. Fund $+$il$'ld. Dt$il o" copltn!!. lloc$tion! "ro co!t cntr
/. E0pn! Bud#tin#$. -ro '$!d 'ud#tin#
'. cti+it* '$!d 'ud#tin#c. Fund $+$il$'ld. Dt$il o" copltn!!. lloc$tion! "ro co!t cntr
2
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EBCC
. Bud#tin# $nd Co!tin# Tc(niu!$. Forc$!tin# %t(od!
'. Br$3 E+n n$l*!i!c. U! o" St$nd$rd!
d. Trnd n$l*!i!
. Co!t E!ti$tion
4. Pro5ct Bud#tin#
$. Pro5ct Pl$nnin#'. Dirct! $nd Indirct! Pro5ct! Co!t
6. C$pit$l E0pnditur! Bud#tin# $nd n$l*!i!$. Guidlin o" c$pit$l 0pnditur
'. C$lcul$tion7 ccountin# R$t o" Rturn8 P$*'$c3 Priod8 Nt Pr!nt +$lu8Intrn$l R$t o" Rturn
9. Co!t Control $nd %$n$#nt Bud#t Rport$. ppro$c(! to co!t control7 Str$t#ic Control8 Tr$n!$ction$l Control8 Proc!!
Control
'. Undr!t$ndin# t( Nd "or Tilin!! $nd Prci!ion
c. V$ri$nc n$l*!i!
,
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EBCC
introduction
/
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Good r!ult
:it(out
#ood pl$nnin# co! "ro
#ood luc3not
Good $n$#nt
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34A /5A6SAS6
MEC6P3A7A 7E7AAA
Wealth Creating Institution)
7eiatan yan dilak%kan:
1. Mendesain 9r"d%k dan asa yan 9as denan keb%t%$an customers
2. Mem9r"d%ksi 9r"d%k dan asa terseb%t se!ara cost efective;. Memasarkan 9r"d%k dan asa terseb%t se!ara e<ekti< ke9ada
customers
3%%an:
1. 7e9%asan 9elanan2. Financial returns yan memadai
4
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=ink%nan isnis yan k"m9etiti<:
Per%sa$aan sebaai:
-ealt$ Creatin 6nstit%ti"n
-ealt$ M%lti9lyin 6nstit%ti"n
Di9erl%kan:
Sistem Penendalian Manaemen:Management Control System)
Su$tu sistem *$n# di#un$3$n untu3 rnc$n$3$n 'r'$#$i 3#i$t$n!'$#$i pr:u5ud$n >isi or#$ni!$!i8 l$lui misi *$n# tl$( dipili(8 untu3menim9lementasikan dan memanta% pl$3!$n$$n rnc$n$ 3#i$t$ntr!'ut.
Ada ? <rasa:
1. Vi!i Or#$ni!$!i
2. %i!i *$n# dipili(
,. Si!t prnc$n$$n 3#i$t$n/. Si!t iplnt$!i d$n p$nt$u$n
6
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Pema!%Per%ba$an
7arakteristik=ink%nan
isnis
Paradim
amanaemen
Str%kt%r
Manaerial
Skillset
Sistem PenendalianManaemen
Pr"ses
9
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C"p'c
inan!ial !riteria in t$e e>al%ati"n "< b%siness9er<"rman!e, eternal B internal re9"rtin.
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Fn"
&%b%nan =a9"ran 7e%anan denan
inan!e manaemen 7e%anan)
%nsi Manaer 7e%anan:
1. %prol( d$n$ d$ri !u'r>!u'r *$n# $d$ !c$r$ !in
2. %n#$lo3$!i3$n d$n$ *$n# diprol( 3 $!t>$!t *$n# $3$ndi#un$3$n untu3 n5$l$n3$n opr$!ion$l pru!$($$n8 !c$r$!in d$n "3ti"
7inera !or$n# manaer ke%anan $3$n trcrin di d$l$ la9"ran ke%anan pru!$($$n !c$r$ priodi3.
=a9"ran 7e%anan pru!$($$n di($!il3$n ol( 9r"sesak%ntansi *$n# ditr$p3$n ol( pru!$($$n *$n# 'r!$n#3ut$n
%$n$5r 3u$n#$n ($ru! mema$ami la9"ran ke%ananpru!$($$n *$n# di3lol$n*$
1
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EBCC
Principl o" 'ud#tn#
ndCo!t control
11
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/raniati"n C$art,
5""d Fibrati"ns, 6n!.
12
Bo$rd o"Dirctor!
Pr!idnt
Purc($!in#Dp$rtnt
Pr!onnlDp$rtnt
VicPr!idnt
Opr$tion!
C(i"Fin$nci$lOcr
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Stor
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%$n$#r
Intnl Roc3
/t$er
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BCC & FPC
%siness %n!ti"ns Makin 9 t$e Fal%e C$ain:
Criti!al %n!ti"n "< Manaement:
1. Plannin
2. /raniin
;. StaGn
?. Dire!tin(. C"ntr"llin
1,
Pr"d%!tDesin
Man%<a!t%rin
MarketinDistrib%t
i"n
C%st"mer
Ser>i!e
esear!$and
De>el"9ment
BCC & FPC
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BCC & FPC
3$e Plannin and C"ntr"l Cy!le:
1/
"rm%lati"n l"nand s$"rtterm 9lans Plannin)
C"m9arin a!t%al t"9lanned
9er<"rman!eC"ntr"llin)
Meas%rin 9er<"rman!eC"ntr"llin)
6m9lementin9lans Dire!tinand M"ti>atin)
De!isi"nMakin
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• Penertian Anaran ;budget =7
Su$tu rnc$n$ trinci *$n# di!u!un!c$r$ !i!t$ti! & din*$t$3$n!c$r$ "or$l d$l$ %k%rank%antitati< 8 'i$!$n*$ d$l$ !$tu$nu$n# untu3 nun5u33$n 9er"le$an
dan 9en%naan s%mber !u$tuor#$ni!$!i8 d$l$ 5$n#3$ :$3tutrtntu ;'i$!$n*$ 1 t$(un=
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14
Man<aat Anaran:
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Fun#!i Prnc$n$$n
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16
%nsi Anaran:
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1. n##$r$n n#!ti$!i potn!i l$'$ unit'i!ni!
2. Din*$t$3$n dl unit ontr & didu3un# ol(
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". B$ntu 3oordin$!i d$n int#r$!i rnc$n$opr$!i '$#i$n
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n##$r$n Opr$!i trdiri 2 '$#i$npntin#7
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n##$r$n 'i$*$7 $n##$r$n 'i$*$t3ni! d$n $n##$r$n 'i$*$ 3'i5$3$n
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Pn*u!un$n $n##$r$n $d$l$( 9r"sesak%ntansi d$n 9r"ses manaemen.
Pr"ses ak%ntansi 'r$rti pn*u!un$n$n##$r$n rup$3$n !tudi tr($d$p3$ni!8 pro!dur r$3it d$t$ d$n'ntu3 $n##$r$n
Pr"ses manaemen 'r$rti pn*u!un$n$n##$r$n rup$3$n pro!! pnt$p$n
pr$n ti$p $n$5r d$l$ l$3!$n$3$npro#r$ $t$u '$#i$n pro#r$
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Pn*u!un$n $n##$r$n 'r(u'un#$n dn#$nDe9artemen Anaran d$n 7"miteAnaran
De9artemen Anaran: dp$rtn *$n#'rtu#$! n#$dini!tr$!i3$n $lir$nin"or$!i !i!t pn#nd$li$n l$lui$n##$r$n
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%n#$n$li!i! u!ul$n $n##$r$n d$n'u$t r3ond$!i p$d$pn*u!un $n##$r$n 3udi$n p$d$
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%n*r$(3$n $n##$r$n n$l p$d$n5 punc$3 & d:$n 3oi!$ri!untu3 di!$(3$n
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1. %nntu3$n pdo$n prnc$n$$n
2. %n*i$p3$n $n##$r$n pn5u$l$n
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d$ 2 pnd$p$t8 $p$3$( $n##$r$n prlur+i!itid$3 5i3$ 3ondi!i 'ru'$( tid$3!!u$i $!u!i !ul$7
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REVISI NGGRN
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,. <i3$ tr5$di pru'$($n 3ondi!i8cu3up ditun5u33$n d$l$ l$por$n$n$li!i! pn*ip$n#$n $nt$r$
$n##$r$n d$n r$li!$!in*$
,6
J.t$3 prlu r+i!i$n##$r$nJ
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B$(:$ $n##$r$n di($r$p3$n d$p$t !l$ludi#un$3$n untu3 n#u3ur pr!t$!i unit>unit or#$ni!$!i !(in##$ pru'$($n 3ondi!i($ru! dicrin3$n d$l$ r+i!i $n##$r$n.
Pr"sed%r re>isi anaran:1. Dil$3!$n$3$n !c$r$ !i!t$ti! ;ti$p
tri:ul$n=2. $n*$ dil$3u3$n 5i3$ 3ondi!i *$n#
nd$!$ri pn*u!un$n $n##$r$nn*ip$n# d$ri *$n# di$!u!i3$n
,9
Pi($3 *$n# !tu5u r+i!i $n##$r$n8$l$!$n7
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1. %$($i SKOT
2. %$($i Pruu!$n Str$t#i &Prnc$n$$n Str$t#i
,. %n#3ouni3$!i3$n Tu5u$n8Str$t#i Po3o3 & Pro#r$
/. %ili( T$3ti38 n#3oordin$!i &%n#$:$!i Opr$!i
. %n*u!un U!ul$n n##$r$n
,A
TP>TP PENUSUNNNGGRN
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4. %n*$r$n3$n r+i!i u!ul$n$n##$r$n
6. %n*tu5ui R+i!i U!ul$n n##$r$n& %r$3it %n5$di n##$r$nPru!$($$n
9. R+i!i & Pn#!$($n n##$r$nPru!$($$n
/
J.t$($p>t$($p pn*u!un$n$n##$r$n..
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1. P$rti!ip$!i d$l$ pro!!pn#$n##$r$n
2. Tin#3$t 3!ulit$n
,. )trli'$t$n $n$5n punc$3
/. ):$5$r$n & )$dil$n. L$por$n *$n# tliti & tp$t :$3tu
/1
L>L G PERLU DIPERTI)NUNTU) %E%OTIVSI PEL)SN
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n##$r$n Indu3 ;%$!tr Bud#t=7
Su$tu 5$rin#$n 3r5$ *# 'ri!i 'r'$#$i$c$ $n##$r$n *$n# dipi!$( tt$pi !$lin#
'r(u'un#$n & !$lin# tr#$ntun#.
n##$r$n indu3 d$p$t di!u!un !$tu pru!$($$n;or#$ni!$!i "un#!ion$l= !'$#$i !$tu 3!$tu$n
d$n d$p$t di!u!un untu3 !ti$p di+i!i l$'$;or#$ni!$!i di+i!ion$l=
/2
%ENUSUN NGGRN INDU)
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1. n##$r$n Pn5u$l$n
2. n##$r$n Pr!di$$n
,. n##$r$n Produ3!i
/. n##$r$n Bi$*$ B$($n B$3u
. n##$r$n Bi$*$ Tn$#$ )r5$L$n#!un#
4. n##$r$n Bi$*$ O+r($d P$'ri36. n##$r$n $r#$ Po3o3 Produ3!i &
$r#$ Po3o3 Pn5u$l$n
/,
<ENIS><ENIS NGGRN INDU)
5 i 5 i
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9. n##$r$n Bi$*$ Non Produ3!i
A. n##$r$n Ru#i>l$'$
1.n##$r$n )$!11.n##$r$n Nr$c$
//
J5ni!>5ni! $n##$r$nindu3J
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/
)oponn n##$r$n Indu3
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/4
n##$r$n Indu3 & u'un#$ndi$nt$r$ )oponn>3oponnn*$
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PERENCNN STRTE<I)
;Strategic Planning=
/6
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/9
Prnc$n$$n Str$t5i3
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/A
L$t$r Bl$3$n#
% " t P
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1. %'ri3$n #$'$r$n n#n$i i!i &tu5u$n *$n# diin#in3$n ol( or#$ni!$!i
2. %n#un#3$p3$n 33u$t$n & 3l$($n
*$n# $d$ !$$t ini8 !rt$ 3un#3in$n$nc$$n & plu$n# or#$ni!$!i p$d$$!$ *$n# $3$n d$t$n#
,. %'ri3$n $r$( & !$!$r$n *$n# 5l$!3p$d$ !ti$p unit d$n $n##ot$or#$ni!$!i
%$n"$$t Prnc$n$$nStr$t5i37
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/. %n##$'$r3$n c$r$>c$r$ *$n# $3$ndil$3u3$n or#$ni!$!i untu3 nc$p$i!$!$r$n
. %rup$3$n 3r$n#3$ & pdo$n untu3rnc$n$3$n 3#i$t$n opr$!ion$l d$n$lo3$!i !u'r>!u'r
4. %n5l$!3$n 3#i$t$n *$n# $3$ndil$3u3$n8 !i$p$ *$n# tr3$it d$n'$#$i$n$ l$3u3$n 3#i$t$n tr!'ut
1
J$n"$$t rn!tr$J
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6. %ud$(3$n pro!! 3oordin$!i8or#$ni!$!i d$n 3ouni3$!i $nt$runit d$n $n##ot$ or#$ni!$!i
9. %'ri3$n $!u3$n untu3pn#'$n#$n id>id '$ru p$d$!ti$p $n##ot$ or#$ni!$!i
A. %ni'ul3$n 3!$d$r$n & oti+$!ip$d$ !ti$p $n##ot$ or#$ni!$!i
2
J$n"$$t rn!tr$J
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1.%n5$di pdo$n untu3n#+$lu$!i 3inr5$
11.%n5$di d$!$r untu3 l$3u3$npn*!u$i$n *$n# diprlu3$n3$rn$ $d$n*$ pru'$($nlin#3un#$n
,
J$n"$$t rn!tr$J
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Or#$ni!$!i ;Pru!$($$n= ili3i7
1. Tu5u$n ;goal=8 *$itu $p$ *$n# in#indic$p$i or#$ni!$!iM
Srin# 3$li 'lu din*$t$3$n !c$r$3!pli!it & 3$p$n !$$t pnc$p$i$nn*$
S$!$r$n ;objective=8 $d$l$( tu5u$n
*$n# din*$t$3$n !c$r$ l'i(3!pli!it
/
NEK %NGE%ENT %ODEL
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2. %i!i ;the choosen track =8 $d$l$('id$n# 3#i$t$n tr'$i3 *$n#$pu dil$3u3$n pru!$($$n
;What do we do best =Fun#!i7
'ri pdo$n 3p$d$
$n$5n d$l$ u!$t3$n3#i$t$nn*$
Jn: $n$#ntJ
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C$r$ tr'$i3 ruu!3$n i!i7
%pr($ti3$n produ35$!$ *$n#diprlu3$n 3on!un
)lopo3 3on!un *$n#rlu3$n produ35$!$
%pr($ti3$n t3nolo#i untu3nu(i 3'utu($n tr!'ut
4
Jn: $n$#ntJ
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6
Pro!! Pn*u!un$n
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;. Fisi8 $r$( pr3'$n#$n or#$ni!$!id$l$ 5$n#3$ p$n5$n#.
Vision is 7 ;)$pl$n & Norton=
Ability to see beyond our presentreality
Ability to create what does not exist
yet Ability to become what we not yetare
9
Jn: $n$#ntJ
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/. Filo!o ;basic believe=8 $d$l$( nil$i83*$3in$n3prc$*$$n & pr$!ti$pru!$($$n
Fun#!i7 S'$#$i r$'u>r$'u '$#i pril$3u
;'$i3 '$#i p#$:$i $upun
pru!$($$n= L$nd$!$n '$#i 'ud$*$ pru!$($$n
A
Jn: $n$#ntJ
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Filo!o !rin# dirin#3$! d$l$ !'u$( !lo#$n *$n# 3$d$n#3$d$n# 5u!tru 'i!$ n5$di pd$n# 'r$t$ du$
C"nt"$ <alsa<a$ P3 an%n Persada:
)oitn tr($d$p utuexellence)oitn tr($d$p customer
B$n##$ tr($d$p pro"!i & ($!il 3$r*$ ; pride=%ili3i int#rit$! *$n# tin##i
Br!i3$p fair d$n $dil tr($d$p !i$p$pun
Sl$lu np$ti 5$n5i%n#($r#$i !ti$p 3$r*$ & up$*$ itr$ u!$($
Brorint$!i 3 dp$n
4
Jn: $n$#ntJ
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'ilit* to ! '*ond our pr!ntr$lit*
'ilit* to cr$t :($t do! not 0i!t*t
'ilit* to 'co :($t : not *t$r
41
VISION IS7
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• T( c(oo!n tr$c38 to opr$t our'u!in!! "or r$c(in# t( +i!ion
42
%i!!ion7
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T( "unction o" !ttin# #o$l! $nd!tr$t#ic! "or r$c(in# t( o'5cti+!:it( cti+ $nd cint r!ourc!
u!d '* $n$#nt
4,
STRTEGIC PLNNING7
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• %n#$n$li!i! kek%atan *$n# diili3i ol(or#$ni!$!i d$l$ r$n#3$ pnt$p$n tu5u$nd$n !tr$t#i
• %n#$n$li!i! kelema$an or#$ni!$!i untu3
3udi$n di$t$!i d$l$ r$n#3$ pruu!$n!tr$t#i
• %n#$n$li!i! 9el%an *# 3un#3in$nd$p$t diprol( or#$ni!$!i d$l$ r$n#3$
pnt$p$n tu5u$n d$n pruu!$n !tr$t#i• %n#$n$li!i! $ambatan *$n# un#3inti'ul d$l$ r$n#3$ pnc$p$i$n tu5u$nor#$ni!$!i
4/
SKOT n$l*!i!7
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PE%ROGR%N
PENGNGGRN
PEL)SNN DN )UNTNSI
PELPORN DN EVLUSI
NLISIS
PENGGUNN SIL NLISIS SEBGI
FEEDBC) DN LT PENILIN PRESTSI%N<E%EN
4
Pn5$'$r$n STRTEGI7
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• Pnt$p$n rnc$n$ 3r5$ opr$!ion$lt$(un$npriodi3$l d$l$ r$n#3$pl$3!$n$$n !tr$t#i untu3
nc$p$i tu5u$n or#$ni!$!i
44
PE%ROGR%N7
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• Pnt$p$n 5ul$( rupi$( untu3pl$3!$n$$n pro#r$ *$n# $3$ndi#un$3$n !'$#$i pdo$n d$l$
r$n#3$ n5$l$n3$n 3#i$t$nor#$ni!$!i
46
PENGNGGRN7
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• 3unt$n!i 'r"un#!i untu3 r3$d$t$ *$n# !!un##u(n*$ tr5$di;'$i3 d$t$ 3u$n#$n $upun d$t$
non 3u$n#$n= !'$#$i d$!$r untu3pn*u!un$n l$por$n pl$3!$n$$npro#r$ $upun l$por$n 3u$n#$n
49
PEL)SNN DN )UNTNSI7
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• Pl$por$n di!u!un $t$! d$!$r d$t$*$n# dir3$ di '$#i$n $3unt$n!i.
• E+$lu$!i dil$3u3$n 'rd$!$r3$n
l$por$n *$n# di!u!un ol( '$#i$n$3unt$n!i
4A
PELPORN DN EVLUSI7
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• n$li!i! dil$3u3$n 'rd$!$r3$n ($!il+$lu$!i8 untu3 di#un$3$n !'$#$i"d'$c3 $upun $l$t untu3 nil$i
3inr5$ pr!onl$n$5r *$n#'rt$n##un#5$:$' tr($d$ppl$3!$n$$n pro#r$
6
NLISIS7
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COST PLNNING
NDCONTROL
61
SE76=AS A73AS6 6AA
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Ak%ntansi iaya:
B$#i$n d$ri $3unt$n!i 3u$n#$n *$n# pro!! d$t$>d$t$ 'i$*$ untu3
tu5u$n71. Pnntu$n $r#$ Po3o3 Produ3 !c$r$ tliti ;ccur$t Product
Co!tin#=
2. Pn#nd$li$n d$n n$li!i! Bi$*$ ;Co!t Control $nd n$l*!i!=
,. Pn#$'il$n )putu!$n ;Dci!ion %$3in#=
Pen"l"nan iaya:
Bi$*$ d$l$ pru!$($$n d$p$t di#olon#3$n $t$! d$!$r7
1. O'*3 pn#lu$r$n ;n$tur$l cl$!!ic$tion=
2. u'un#$n 'i$*$ dn#$n !!u$tu *$n# di'i$*$i
,. Pril$3un*$ d$l$ 3$it$nn*$ dn#$n pru'$($n +olu 3#i$t$n
/. Fun#!i po3o3 pru!$($$n
. K$3tu $n"$$t
4. Untu3 tu5u$n pn#nd$li$n
6. Untu3 tu5u$n pn#$'il$n 3putu!$n62
P"la ber9ikir dalam kaitannya
denan 6AA DITUND
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denan 6AA
PE5E=AA
PESA&A
A
6AA
TEL TER<DI
;ISTORICLCOST=
)N TER<DI;FUTURECOST=
DITUNDPE%BEBNNN
LNGSUNGDIBEBN)N
COS T
NERC
LPORNLBRUGI
EPENSE
PREDI) SI
37 7 PENUSUNNNGGRN8 PENG%BILN)EPUTUSN8 PENGENDLINBI DSB.
SET
6,
1. Pn##olon#$n Bi$*$ $t$! d$!$r O'*3 Pn#lu$r$n7 Bi$*$ B$($n '$3u Bi$*$ !ur$n!i
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* *
Bi$*$ Pr!onl Bi$*$ )ouni3$!i
Bi$*$ Enr#i Bi$*$ Dpr!i$!i
Bi$*$ Suppli! Bi$*$ Rp$r$!i
Bi$*$ n#3ut Bi$*$ Bun#$ Bi$*$ S:$ d!'
Bi$*$ Pr5$l$n$n
2. Pn##olon#$n Bi$*$ $t$! d$!$r u'un#$n Bi$*$ dn#$n !!u$tu
*$n# di'i$*$i7 Bi$*$ l$n#!un#
Bi$*$ tid$3 l$n#!un#
S!u$tu *$n# di'i$*$i7
Produ3
Dp$rtn
3ti+it$!Pro*3
,. Pn##olon#$n Bi$*$ nurut Fun#!i Po3o3 Pru!$($$n7 Bi$*$ Produ3!i
Bi$*$ P$!$r$n
Bi$*$ dini!tr$!i & Uu ;Gnr$l & dini!tr$ti+ E0pn! 6/
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6
Fun#!iPo3o3
Bi$*$Produ3!i
Bi$*$ Non Produ3!i
B$($nB$3u
Tn$#$)r5$
O+r($d
P$'ri3
Bi$*$P$!$r$n
Bi$*$ d& Uu
OrdrGttin#
OrdrFillin#
?. Pen"l"nan iaya men%r%t Perilak%nya:
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PE6=A7 6AA C/S3 E&AF6/)
B I
SE%I VRIBEL
VRIBEL
TETP
BI VRIBELDIS)RESI
BI VRIBEL
IN<INER
BI TETPDIS)RESI
BI TETP)O%ITED
64
. Pn##olon#$n Bi$*$ $t$! d$!$r K$3tu ;$n"$$t=7
$. C$pit$l E0pnditur
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$. C$pit$l E0pnditur
'. R+nu E0pnditur
4. Pn##olon#$n Bi$*$ untu3 Tu5u$n Pn#nd$li$n7$. Bi$*$ Tr3nd$li3$n ;Controll$'l Co!t=
'. Bi$*$ t$3 tr3nd$li3$n ;Uncontroll$'l Co!t=
6. Untu3 Tu5u$n Pn#$'il$n )putu!$n7
$. Bi$*$ Rl+$n ;Rl+$nt Co!t=
'. Bi$*$ tid$3 rl+$n ;Irrl+$nt Co!t=.
Conto( Bi$*$ Rl+$n7
> Bi$*$ incrnt$l
> Bi$*$ di"rn!i$l
> Bi$*$ 3!p$t$n
> Bi$*$ (ipotti!
> Bi$*$ tr3nd$li3$n
> Bi$*$ tr(ind$r3$n ;$+oid$'l co!t= 66
iaya 3eta9 Hed !"st):
Bi l $ l d 3i )
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Bi$*$ *$n# %mla$nya t"talnya teta9 p$d$ 3i!$r$n rane) outputtrtntu.
1. Bi$*$ tt$p 3oitd ;coitd 0d co!t=
Bi$*$ tt$p *$n# ti'ul $3i'$t pili3$n "$!ilit$! !'$#$i $3i'$tpn#$'il$n 3putu!$n $!$ l$lu8 i!$l 'i$*$ pn*u!ut$n !in
2. Bi$*$ tt$p d!3r!i ;d!cr$tion$r* 0d co!t=
Bi$*$ tt$p *$n# 5ul$(n*$ $upun $d$ tid$3n*$ 'i$*$ tr!'ut d$p$tdipn#$ru(i ol( $n$5n8 i!$ln*$ 'i$*$ p$!$r$n tt$p
iaya Fariabel >ariable !"st):
Bi$*$ *$n# 5%mla$ t"talnya 'ru'$( sebandin dn#$n pru'$($n+olu 3#i$t$n.
1. Bi$*$ +$ri$'l in5inr; n#inrd V$ri$'l co!t=
Bi$*$ *$n# !c$r$ t3ni! pun*$i (u'un#$n r$t dn#$n outputn*$
%i!$ln*$7 'i$*$ '$($n '$3u
2. Bi$*$ +$ri$'l di!3r!i ;d!cr$tion$r* +$ri$'l co!t=
Bi$*$ +$ri$'l *$n# 5ul$(n*$ $upun $d$ tid$3n*$ 'i$*$ tr!'utd$p$t dipn#$ru(i ol( $n$5n ;$nt$r$ 'i$*$ dn#$n output tid$3tr3$it r$t=
69
iaya Semi Fariabel Semi Fariable C"st):
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Bi$*$ *$n# 5ul$( tot$ln*$ 'ru'$( tt$pi tid$3 !'$ndin#dn#$n pru'$($n +olu 3#i$t$n $t$u
Bi$*$ *$n# di d$l$n*$ n#$ndun# un!ur tt$p d$n un!ur
+$ri$'l.
Untu3 3pntin#$n trtntu Bi$*$ Si V$ri$'l 'i$!$n*$dipi!$(3$n 3 d$l$ 'r$p$ un!ur tt$pn*$ d$n 'r$p$ un!ur+$ri$'ln*$8 dn#$n tod>tod 'ri3ut7
1. %tod 'i$*$ 'r5$#$ ;!t$nd'* co!t t(od=
2. %tod titi3 trtin##i trnd$( ;(i#(>lo: point t(od=
,. %tod di$#r$ pnc$r ;!c$ttr#r$p( t(od=
/. %tod 3u$dr$t tr3cil ;l$!t !u$r t(od=
Conto( 'i$*$ !i +$ri$'l Bi$*$ Rp$r$!i d$n Pli($r$$n%!in
6A
OBSERVSI BI R & P %ESIN TUN 21/
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=A F/=ME 7E56A3A47=)
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9
. Pn##olon#$n Bi$*$ $t$! d$!$r K$3tu ;$n"$$t=7
$. C$pit$l E0pnditur
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p p
'. R+nu E0pnditur
4. Pn##olon#$n Bi$*$ untu3 Tu5u$n Pn#nd$li$n7$. Bi$*$ Tr3nd$li3$n ;Controll$'l Co!t=
'. Bi$*$ t$3 tr3nd$li3$n ;Uncontroll$'l Co!t=
6. Untu3 Tu5u$n Pn#$'il$n )putu!$n7
$. Bi$*$ Rl+$n ;Rl+$nt Co!t=
'. Bi$*$ tid$3 rl+$n ;Irrl+$nt Co!t=.
Conto( Bi$*$ Rl+$n7
> Bi$*$ incrnt$l
> Bi$*$ di"rn!i$l
> Bi$*$ 3!p$t$n
> Bi$*$ (ipotti!
> Bi$*$ tr3nd$li3$n
> Bi$*$ tr(ind$r3$n ;$+oid$'l co!t= 91
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92
Fun#!iPo3o3
Bi$*$Produ3!i
Bi$*$ Non Produ3!i
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Tn$#$)r5$
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Bi$*$ d& Uu
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OrdrFillin#
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Pn#lu$r$n %od$l ;CPE=Pn#lu$r$n Pnd$p$t$n ;R+nu
E0pnditur=
9,
. %nurut <$n#3$ K$3tu%$n"$$t
4. Untu3 Tu5u$n
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• Bi$*$ Tr3nd$li3$n ;ControllableCost = 7 'i$*$ *$n# d$p$t dipn#$ru(iol( $n$5n.
• Bi$*$ T$3 tr3nd$li3$n;ncontrollable Cost =7 'i$*$ *$n#tid$3 d$p$t dipn#$ru(i ol(
$n$5n.
9/
4. Untu3 Tu5u$nPn#nd$li$n
6. Untu3 Tu5u$n Pn#$'il$n
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Bi$*$ rl+$n ;Rl+$nt Co!t= Q 'i$*$$!$ *$n# $3$n d$t$n# d$n berbeda untu3 !ti$p $ltrn$ti" pn#$'il$n
3putu!$n
Bi$*$ tid$3 rl+$n ;Irrl+$nt Co!t=7
'i$*$ *$n# tid$3 'r'd$ untu3 !ti$p$ltrn$ti" pn#$'il$n 3putu!$n
9
6. Untu3 Tu5u$n Pn#$'il$n)putu!$n
< i 5 i Bi R l
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$. B*. Dirn!i$l ;Dirnti$l Co!t=7Bi$*$
*$n# 'r'd$ untu3 !ti$p $ltrn$ti" 3putu!$n
'. B*. In3rint$l ;incrnt$l Co!t=83n$i3$n 'i$*$ $3i'$t dipili(n*$ $ltrn$ti" l$in
c. B*. )!p$t$n ;Opportunit* Co!t=8pn#($!il$n *# td3 5$di ditri$ 3rn ili( $ltrn$ti" l$in
d. B*. ipotti! ;*pot(tic$l Co!t=8 '* *#
!'n$rn*$ td3 tr5$di8 n$un dl pn#$'il$n 3pt!n dipr(itun#3$n.%i!$ln*$ 'un#$ od$l !ndiri8 #$5i pili3 pru!$($$n.
. B*. Tr(ind$r3$n ;+oid$'l Co!t=8'* *#
td3 $3$n tr5$di 'il$ !u$tu $ltrn$ti" l$in dipili(.
". B*. Tr3nd$li3$n8 d!'.
94
<ni!>5ni! Bi$*$ Rl+$n
< i Bi Tid 3 R l
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$. Bi$*$ Tn##l$ ;Sun3 Co!t=8 '* *# td3
dpt diprol( 3'$li ol( pru!$($$n8 i!$ln*$ 'i$*$ 3!plor$!i.
'. Bi$*$ T$3 Tr(ind$r3$n
;Un$+oid$'l Co!t=8c. Bi$*$ T$3 Tr3nd$li3$n
;Uncontroll$'l Co!t=8 d!'
96
<ni! Bi$*$ Tid$3 Rl+$n 7
C t Pl i
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99
Co!t Pl$nnin#
C$r$ rnc$n$3$n 'i$*$7Bi$*$ T$3!ir$n ;!stimated Cost = T$3!ir$n 'i$*$ *$n# did$!$r3$n p$d$ 'i$*$*$n# !!un##u(n*$ tr5$di di $!$ l$lu
Bi$*$ St$nd$r ;Standard Cost =St$nd$r 'i$*$ *$n# did$!$r3$n p$d$pnliti$n tr($d$p tr5$din*$ 'i$*$dn#$n c$r$>c$r$ *$n# l'i( d$p$t
diprt$n##un# 5$:$'3$n8 i!$ln*$7pnliti$n l$'or$toriu8 ti n otion!tud* d!'.
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COST OF CPITL
Di!$p$i3$n ol(7Dr$. D:i %$r*$ni8 %Si.8 3
9A
Co!t O" C$pit$l
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Co!t O" C$pit$l;Bi$*$ Pn##un$$n %od$l=
iaya m"dal $d$l$( 'i$*$ *$n# ($ru!di3lu$r3$n $t$u ($ru! di'$*$r untu3nd$p$t3$n od$l8 '$i3 *$n# 'r$!$l d$ri(ut$n#8 !$($ pr"rn8 !$($ 'i$!$
$upun l$'$ dit$($n untu3 'i$*$iin+!t$!i pru!$($$n.
A>erae C"st "< Ca9ital 7 di(itun# dn#$n
r$t$>r$t$3$n co!t o" c$pit$l d$ri (ut$n# 5$n#3$ p$n5$n#8 !$($ pr"rn8 od$l!$($ d$n l$'$ dit$($n.
A
Bi$*$ od$l (ut$n# 5$n#3$
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* # 5 #p$n5$n# 7
$itu !'!$r tin#3$t pro!nt$! ;'un#$= *$n#n*$$3$n 5ul$( nil$i !3$r$n# d$ri 'un#$*$n# di'$*$r !l$$ 5$n#3$ :$3tun*$ dit$'$(nil$i !3$r$n# d$ri nil$i plun$!$n8 sama dn#$n 5ul$( (ut$n# 'r!i( *$n# ditri$ !$$t ini
;t$(un 3 =. )udi$n n*!u$i3$n 'i$*$o'li#$!i !'lu p$5$3 $t$! d$!$r !!ud$( p$5$3.
Conto(7Pru!$($$n n#lu$r3$n o'li#$!i dn#$nnoin$l Rp.1..8 5$n#3$ :$3tu t$(un8'un#$ 3upon pr t$(un A. $!il pn5u$l$no'li#$!i nto Rp.A6..
A1
Bi$*$ %od$l S$($ Pr"rnt7
$itu !'!$r d+idn !$($ pr"rn *$n# di'$*$r3$n di'$#i
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$itu !'!$r d+idn !$($ pr"rn *$n# di'$*$r3$n di'$#idn#$n ($!il pn5u$l$n !$($ pr"rn
C"nt"$7
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COC SP 4.. 7 /.. 11811
Bi$*$ od$l L$'$ Dit$($n 7
*$itu !'!$r d+idn *$n# di'$#i pr ($!il pn5u$l$n !$($ ntodi;= tin#3$t prtu'u($n pru!$($$n.
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Stru3tur %od$l Pru!$($$n pr ,1 D!'r 21/7
S$($ Bi$!$ Rp 2..
#io %od$l S$($ 2..
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Coc L$'$ Dit$($n ;14..22..= 6826
12.26 A2
Bi$*$ pn##un$$n od$l *$n#
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* p ## * #'r$!$l d$ri i!i !$($ 'i$!$ 7
$itu !'!$r tin#3$t pnd$p$t$nin+!t$!i ;r$t o" rturn= *$n# di($r$p3$nd$ri !$($ 'i$!$ di;7= 1 > 'i$*$ i!id$ri ($r#$ 5u$l
Conto(7
Pru!$($$n l$3u3$n i!i !$($ 'i$!$
'$ru dn#$n ($r#$ 5u$l pr l'$r Rp/. Bi$*$ i!i ;o$tin# co!t= prl'$r Rp /. R$t o" rturn *$n#di($r$p3$n 1
COC 1 7 8A 11811 A,
Bi$*$ Pn##un$$n %od$l !c$r$
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* ##3!luru($n7
Tin#3$t 'i$*$ pn##un$$n od$l*$n# ($ru! dipr(itun#3$n ol(pru!$($$n $d$l$( tin#3$t 'i$*$
pn##un$$n !c$r$ 3!luru($n.Ol( 3$rn$ itu ($ru! dipr(itun#3$n7 Bi$*$ pn##un$$n od$l r$t$>r$t$
d$ri 3!luru($n od$l *$n#di#un$3$n ;average cost of capital=
A/
Conto(7
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Conto(7
Stru3tur od$l pru!$($$n $d$l$( !'$#$i'ri3ut7ut$n# 5$n#3$ p$n5$n# Rp. 4..S$($ pr"rn Rp. 1..
%od$l !ndiri Rp. 1,..
Bi$*$ pn##un$$n od$l $!in#2 !''7ut$n# 4 ;!'lu p$5$3=
S$($ pr"rn 6%od$l !ndiri 1P$5$3 pn#($!il$n 2
A
EBCC7
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4enis M"dal 4%mla$ C/C
bt)
C/C
at)
C/C 9)
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A4
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A6
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;C$pit$l Bud#tin#=
Pro!! Pn#$n##$r$n
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A9
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1. Idnti3$!i & Pndni!i$n Pro*3
2. E+$lu$!i & Sl3!i
,. %onitorin# & R+i:
Data nt%k Penanaran M"dal
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1. 7arakteristik data
D$t$ d$l$ pn#$n##$r$n od$l 'r'd$ dn#$n d$t$ *$n#
di#un$3$n untu3 tu5u$n pl$por$n 3u$n#$n.Pr'd$$n7
Priod d$t$ O'*3 pn#u3ur$n Rnt$n# :$3tu
2. akt"r ele>an yan Di9ertimbankan lir$n )$! )lu$r ; C$!( Outo:= lir$n )$! %$!u3 ; C$!( Ino:Procd=
<ENIS><ENIS PENN%N
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1
< <%ODL7
1. P% NG TID) %ENGSIL)NLB
2. P% NG SULIT DIU)UR LBN
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Pr(itun#$n C$!(o:
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11
Pr(itun#$n C$!(o:
Pr(itun#$n Cash 'ut(ow8 di'd$3$nuntu37
Eks9ansi7
$itu !'!$r ($r#$ prol($n ;Cost =In+!t$!i. $r#$ prol($n !'!$r!luru( d$n$ *$n# di3lu$r3$n untu3'i$*$i in+!t$!i !$p$i !i$pdiopr$!ion$l3$n !c$r$ nor$l
pr(itun#$n c$!(o:
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12
Jpr(itun#$n c$!(o:J
Penantian Replacement )7
$itu !'!$r Cost In+!t$!i B$rudi3ur$n#i nil$i 5u$l In+!t$!i L$$
dn#$n pr(itun#$n pn#$ru("$3tor p$5$3
pr(itun#$n c$!(o:
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1,
Jpr(itun#$n c$!(o:J
Aliran 7as Mas%k Cash Ino):
d$l$( !'!$r t$3!ir$n L$'$ Br!i(;!arning After &ax = dit$'$( 'i$*$>
'i$*$ *$n# 'r!i"$t non 3$! ;!prtii!$ln*$ 'i$*$ dpr!i$!i8 $orti!$!id!'=.
%tod Pnil$in In+!t$!i
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1/
%tod Pnil$in In+!t$!i
1. P$*'$c3 Priod t(od2. Nt Pr!nt V$lu
,. Prot$'ilit* Ind0
/. Intrn$l R$t o" RturnDi!countdC$!(o:
. ccountin# R$t o" Rturn +r$# R$to" Rturn
C$t$t$n7 No 1 / n##un$3$n 3on!p =aba 3%naiJPr"!eed EA3 Kiaya "n 7as)
No n##un$3$n 3on!p =aba Ak%ntansi Earnin A<ter 3a)
tod pnil$i$n
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1
Jtod pnil$i$nJ
Payba!k Peri"d Met$"d ;tod <$n#3$ K$3tu Pn#'$li$n=7n#u3ur d$l$ 5$n#3$ :$3tu
'r$p$ l$$ !u$tu in+!t$!i $3$n3'$li.
)ritri$7
<i3$ PBP W 3(nd$3 n5J.ditol$3
<i3$ PBP X3(nd$3 n5J.ditri$
)l$($n tod P$*'$c3
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14
Priod7
1. %tod ini tid$3 pr(itun#3$n nil$i:$3tu u$n# ;time value of money =8'$(:$ 5ul$( u$n# *$n# ditri$ p$d$$3(ir t$(un prt$$ di$n##$p nil$in*$!$$ dn#$n 5ul$( u$n# *$n# ditri$p$d$ $3(ir t$(un 3du$8 3ti#$ d!t.
2. %tod ini tid$3 pr(itun#3$n $lir$n
3$! $!u3 !tl$( !u$tu in+!t$!itrtutup.
tod pnil$i$n
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16
Jtod pnil$i$nJ
et Present Fal%e Met$"d ;%tod Nil$i Tun$i Br!i(=7 dn#$n c$r$ nil$itun$i3$n prdi3!i $lir$n 3$! $!u3 !l$$uur in+!t$!i $t$! d$!$r tin#3$tpro!nt$! trtntu8 3udi$n'$ndin#3$n 5ul$( nil$i tun$itr!'ut ;TPV= dn#$n $lir$n 3$! 3lu$r
;CO= <i3$ TPV W CO NPV ;= J. Ditri$
<i3$ TPV X CO NPV ;>= J.. Ditol$3
tod pnil$i$n
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19
Jtod pnil$i$nJ
Pr"Htability 6nde Met$"d;%tod Ind0 L$'$=7 !c$r$ t3ni!pr(itun#$nn*$ !$$ dn#$n
tod NPV8 tt$pi p$d$ tod ini TPV di'$#i dn#$n CO.
)ritri$7
<i3$ PI W 1 JJ.ditri$
<i3$ PI X 1 JJ.ditol$3
tod pnil$i$n
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1A
Jtod pnil$i$nJ
6nternal ate "< et%rn7 dn#$n c$r$nc$ri tin#3$t pro!nt$! *$n#n*$$3$n TPV d$ri !luru( $lir$n 3$!$!u3 !$$ dn#$n COn*$. <i3$
di3r5$3$n !c$r$ $nu$l8 $3$ dn#$nc$r$ co'$>co'$ ;tri$l $nd rror=
)ritri$7
<i3$ IRR W 3(nd$3 n5J..ditri$
<i3$ IRR X 3(nd$3 n5J..ditol$3
tod pnil$i$n
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11
Jtod pnil$i$nJ
A!!"%ntin ate "< et%rn A)7$d$ du$ c$r$ pn#(itun#$n7
1. t$! d$!$r Tot$l In+!t$!iRR R$t$2 ET 7 Tot$l In+!t$!i
2. t$! d$!$r R$t$>r$t$ In+!t$!i RR R$t$2 ET 7 R$t$2 In+!t$!i
)ritri$7
<i3$ RR W 3(nd$3 n5J.ditri$ <i3$ RR X 3(nd$3 n5J.ditol$3
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Conto(
Pn$n$$n %od$l
111
%ETODE PENILIN INVESTSI7
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%ETODE PENILIN INVESTSI7
1. %ETODE <NG) K)TU PENGE%BLIN;PBC) PERIOD %ETOD=
2. %ETODE NILI TUNI BERSI ;NET PRESENTVLUE %ETOD=
,. %ETODE INDE)S LB ;PROFITBILITINDE=
/. %ETODE INTERNL RTE OFRETURNDISCOUNTED CSFLOK
. %ETODE CCOUNTING RTE OFRETURNVERGE RTE OF RETURN
112
%ETODE PBC) PERIOD7
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%ETODE PBC) PERIOD7
• %tod ini n#u3ur d$l$ 5$n#3$:$3tu 'r$p$ l$$ !u$tu in+!t$!i$3$n 3'$li ;trtutup=.
• PBP ;c$!( outo: nil$i r!idu=7l$'$ tun$i t$(un$n
• )ritri$7 5i3$ PBP X 3tt$p$n
n5 ditri$ $t$u dil$3!$n$3$n
11,
conto(
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Jconto(J
• Pru!$($$n rnc$n$3$n $3$n 'li !inprodu3!i *$n# costnya Rp. 19... Dit$3!ir !in$3$n d$p$t di#un$3$n !l$$ t$(un dn#$n nil$ir!idu Rp 9... Sl$$ uur 3onoi!n*$dipr3ir$3$n d$p$t n#($!il3$n l$'$ 'r!i( Rp25ut$t$(un. <i3$ di#un$3$n tod payback 8 $3$
d$l$ 5$n#3$ :$3tu 'r$p$ l$$ in+!t$!i 3 d$l$!in tr!'ut $3$n 3'$liY• C$!( ino:t( ET dpr!i$!i 25ut$ 25ut$
/..
• PBPZ;19..>9..=7/..[ 0 1 t(n• PBP 28 t$(un• %i!$l3$n $n$5n nntu3$n PBP $3!i$l ,
t$(un8 $3$ u!ul$n in+!t$!i ini da9at dilaksanakan
11/
)l$($n tod p$*'$c3 priod7
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)l$($n tod p$*'$c3 priod7
• %tod PBP tid$3 pr(itun#3$nnil$i :$3tu u$n# ;ti +$lu o"on*=
• Tid$3 prti'$n#3$n $lir$n 3$!$!u3 !l$n5utn*$ !tl$( !u$tuin+!t$!i trtutup
11
conto(
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Jconto(J
• D$ri conto( di $t$! 5i3$ pol$ l$'$ 'r!i(*$n# diprdi3!i3$n !''7 T( I Rp.15ut$ T(II Rp.195ut$ T( III Rp.25ut$ T( IV
Rp.25ut$ d$n T( V Rp.25ut$ 'r$p$ payback periodnyaY
• PBP 2t(8 9 'ln
• Di d$l$ tod payback 8 3ritri$7
<i3$ PBP W 3tt$p$n #t ditol$3
<i3$ PBP X3tt$p$n #t ditri$
114
Conto( n#(itun# C$!( outo:
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Conto( n#(itun# C$!( outo:
E0p$n!i7Pru!$($$n $3$n n$'$( 1 unit
!in '$ru *$n# ($r#$ d$"t$rn*$ ;li!t
pric= Rp.1... <i3$ di'li tun$i$d$ di!3on 9 PPn *$n# ($ru! di'$*$r1.
Bi$*$ $n#3ut d$n $!ur$n!iRp./.9.. Bi$*$ p$!$n#$n d$nprco'$$n Rp...
116
pr(itun#$n
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Jpr(itun#$nJ
$r#$ d$"t$r Rp. 1..Poton#$n 9 Rp. 9..>
$r#$ nto Rp. A2..PPn 1 Rp. A.2.
$r#$ "$3tur Rp. 11.2.Bi$*$>'i$*$ !.d. opr$!ion$l Rp. A.9.
C$!( outo: ;co!t %!in= Rp. 111..
119
Jconto(J
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Jconto(J
•%tod %et Present Value7
$itu dn#$n nc$ri nil$i !3$r$n# d$ri cash in(ow !l$$ uur in+!t$!i $t$! d$!$r tin#3$t pro!nt$!trtntu8 !tl$( itu di5ul$(3$n 3udi$n'$ndin#3$nn*$ dn#$n Cash out(ownya.
Tin#3$t d$p$t 'rup$7 tin#3$t 'un#$ uu8 cost ofcapital pru!$($$n $t$u tin#3$t l$'$ *$n# di3(nd$3i.
)ritri$7
<i3$ TPV W C$!( outo:8 NPV ditri$ <i3$ TPV X C$!( outo:8 NPV > ditol$3
11A
Jconto(J
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Jconto(J
• %tod )nternal rate of return7%nc$ri tin#3$t pro!t$! *$n# n*$$3$n
5ul$( nil$i tun$i d$ri cash in(ow !l$$uur in+!t$!i sama denan cash
out(ownya.
Sc$r$ $nu$l untu3 nntu3$n pro!nt$!t!' dn#$n n##un$3$n c$r$ trial anderror
P$d$ tin#3$t 19 TPV Rp 129.99.2
P$d$ tin#3$t , TPV Rp AA.6A.
12
Jconto(J
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Jconto(J
• )itri$ p$d$ tod IRR7 <i3$ IRR W 3tt$p$n #t ditri$
<i3$ IRR X 3tt$p$n #t ditol$3
<i3$ $ltrn$ti" in+!t$!i l'i( d$ri 18$3$ dipili( *$n# n#($!il3$n IRR
p$lin# tin##i
121
%tod ccountin# ROR+r$#ROR
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ROR7
d$ 2 c$r$7RoR $d Tot$l In+!t$!i7 R$t$2 L$'$ 'r!i(RoR>>>>>>>>>>>>>>>>>>>>>> 0 1 Tot$l In+!t$!iRoR $d R$t$>r$t$ In+!t$!i7 R$t$>r$t$ L$'$ 'r!i(RoR>>>>>>>>>>>>>>>>>>>>>>>>>>0 1 R$t$>r$t$ In+!t$!iR$t$>r$t$ In+!t$!i ;In+!t$!i $:$l
in+.$3(ir= 7 2
122
R$t$>r$t$ l$'$ 'r!i( 1A.4.
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RoR $d Tot$l In+!t$!i1A.4.>>>>>>>>>>>>>> 0 1 198219..
RoR $d R$t$>r$t$ In+!t$!i1A.4.>>>>>>>>>>>>>>> 0 1 ,,89..
)ritri$7 <i3$ RoR W t$p n5 ditri$ <i3$ RoR X t$p n5 ditol$3
12,
Pr(itun#$n c$!( outo:
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Pr(itun#$n c$!( outo:
Rpl$cnt ;pn##$nti$n=7Pru!$($$n $3$n n##$nti !in l$$
dn#$n *$n# '$ru *$n# !ud$( dip$3$i !5$3 ,t$(un *ll. Co!t !in '$ru Rp.1115ut$. %!in
l$$ di'li dn#$n co!t Rp.95ut$8 EL8t$ L0
<i3$ di5u$l !$$t ini !in l$$ $3$n l$3uRp/5ut$. T$rip p$5$3 r$t$>r$t$ 1. Br$p$d$n$ *$n# diprlu3$n untu3 'i$*$ipn##$nti$n !in tr!'utY
12/
Jpr(itun#$nJ
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Jpr(itun#$nJ
Co!t !in '$ruJ Rp. 111..
Nil$i 5u$l !in l$$ Rp. /..
T$0 !$+in# 1 Rp. 1..
Rp. /1..>
C$!( outo:J Rp 4A..
12
C"p'c
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3unt$n!i $n$5n
124
Penertian Ak%ntansi Manaemen:
Si!t $3unt$n!i *$n# dil$3!$n$3$n d$l$ !u$tu or#$ni!$!i' 5 3 di 3 i " i 3
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*$n# 'rtu5u$n untu3 n*di$3$n in"or$!i 3u$n#$nd$n non 3u$n#$n untu3 3pntin#$n $n$5n di
'r'$#$i 5n5$n# d$l$ r$n#3$ n5$l$n3$n "un#!in*$*$itu prnc$n$$n8 pn#nd$li$n d$n pn#$'il$n3putu!$n.
7arakteristik Ak%ntansi Manaemen:
1. %pro!! d$t$>d$t$ 3u$n#$n d$n non 3u$n#$n
2. D$t$ *$n# dipro!! $d$l$( d$t$ (i!tori! $upun d$t$ *$n#$3$n d$t$n# ;prdi3!i=
,. Tid$3 ($ru! 'rpdo$n p$d$ !t$nd$r $3unt$n!i 3u$n#$n8tt$pi l'i( p$d$ $!$! $n"$$t
/. In"or$!i *$n# di($!il3$n trut$$ untu3 3pntin#$nintrn pru!$($$n ;$n$5r di 'r'$#$i 5n5$n#=
126
SE76=AS A73AS6 6AA
Ak%ntansi iaya:
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Ak%ntansi iaya:
B$#i$n d$ri $3unt$n!i 3u$n#$n *$n# pro!! d$t$>d$t$ 'i$*$ untu3tu5u$n7
1. Pnntu$n $r#$ Po3o3 Produ3 !c$r$ tliti ;ccur$t ProductCo!tin#=
2. Pn#nd$li$n d$n n$li!i! Bi$*$ ;Co!t Control $nd n$l*!i!=
,. Pn#$'il$n )putu!$n ;Dci!ion %$3in#=
Pen"l"nan iaya:
Bi$*$ d$l$ pru!$($$n d$p$t di#olon#3$n $t$! d$!$r7
1. O'*3 pn#lu$r$n ;n$tur$l cl$!!ic$tion=
2. u'un#$n 'i$*$ dn#$n !!u$tu *$n# di'i$*$i
,. Pril$3un*$ d$l$ 3$it$nn*$ dn#$n pru'$($n +olu 3#i$t$n/. Fun#!i po3o3 pru!$($$n
. K$3tu $n"$$t
4. Untu3 tu5u$n pn#nd$li$n
6. Untu3 tu5u$n pn#$'il$n 3putu!$n129
P"la ber9ikir dalam kaitannyadenan 6AA DITUND
PE%BEBNNN
COS T
NERCSET
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PE5E=AA
PESA&AA
6AA
TEL TER<DI;ISTORICLCOST=
)N TER<DI;FUTURECOST=
LNGSUNGDIBEBN)N LPORN
LBRUGI
EPENSE
PREDI) SI
37 7 PENUSUNNNGGRN8 PENG%BILN)EPUTUSN8 PENGENDLINBI DSB.
12A
1. Pn##olon#$n Bi$*$ $t$! d$!$r O'*3 Pn#lu$r$n7 Bi$*$ B$($n '$3u Bi$*$ !ur$n!i
Bi$*$ Pr!onl Bi$*$ )ouni3$!i
Bi$*$ Enr#i Bi$*$ Dpr!i$!i
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Bi$*$ Enr#i Bi$*$ Dpr!i$!i
Bi$*$ Suppli! Bi$*$ Rp$r$!i
Bi$*$ n#3ut Bi$*$ Bun#$
Bi$*$ S:$ d!'
Bi$*$ Pr5$l$n$n
2. Pn##olon#$n Bi$*$ $t$! d$!$r u'un#$n Bi$*$ dn#$n !!u$tu*$n# di'i$*$i7
Bi$*$ l$n#!un#
Bi$*$ tid$3 l$n#!un#
S!u$tu *$n# di'i$*$i7
Produ3
Dp$rtn
3ti+it$!Pro*3
,. Pn##olon#$n Bi$*$ nurut Fun#!i Po3o3 Pru!$($$n7 Bi$*$ Produ3!i
Bi$*$ P$!$r$n
Bi$*$ dini!tr$!i & Uu ;Gnr$l & dini!tr$ti+ E0pn!1,
?. Pen"l"nan iaya men%r%t Perilak%nya:
PE6=A7 6AA C/S3 E&AF6/) BI TETP)O%ITED
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B I
SE%I VRIBEL
VRIBEL
TETP
BI VRIBELDIS)RESI
BI VRIBELIN<INER
BI TETPDIS)RESI
)O%ITED
1,1
. Pn##olon#$n Bi$*$ $t$! d$!$r K$3tu ;$n"$$t=7$. C$pit$l E0pnditur
'. R+nu E0pnditur
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4. Pn##olon#$n Bi$*$ untu3 Tu5u$n Pn#nd$li$n7
$. Bi$*$ Tr3nd$li3$n ;Controll$'l Co!t=
'. Bi$*$ t$3 tr3nd$li3$n ;Uncontroll$'l Co!t=
6. Untu3 Tu5u$n Pn#$'il$n )putu!$n7
$. Bi$*$ Rl+$n ;Rl+$nt Co!t=
'. Bi$*$ tid$3 rl+$n ;Irrl+$nt Co!t=.
Conto( Bi$*$ Rl+$n7
> Bi$*$ incrnt$l
> Bi$*$ di"rn!i$l> Bi$*$ 3!p$t$n
> Bi$*$ (ipotti!
> Bi$*$ tr3nd$li3$n
> Bi$*$ tr(ind$r3$n ;$+oid$'l co!t= 1,2
iaya 3eta9 Hed !"st):
Bi$*$ *$n# %mla$nya t"talnya teta9 p$d$ 3i!$r$n rane) outputtrtntu.
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1. Bi$*$ tt$p 3oitd ;coitd 0d co!t=
Bi$*$ tt$p *$n# ti'ul $3i'$t pili3$n "$!ilit$! !'$#$i $3i'$t
pn#$'il$n 3putu!$n $!$ l$lu8 i!$l 'i$*$ pn*u!ut$n !in
2. Bi$*$ tt$p d!3r!i ;d!cr$tion$r* 0d co!t=
Bi$*$ tt$p *$n# 5ul$(n*$ $upun $d$ tid$3n*$ 'i$*$ tr!'ut d$p$tdipn#$ru(i ol( $n$5n8 i!$ln*$ 'i$*$ p$!$r$n tt$p
iaya Fariabel >ariable !"st):
Bi$*$ *$n# 5%mla$ t"talnya 'ru'$( sebandin dn#$n pru'$($n+olu 3#i$t$n.
1. Bi$*$ +$ri$'l in5inr; n#inrd V$ri$'l co!t=
Bi$*$ *$n# !c$r$ t3ni! pun*$i (u'un#$n r$t dn#$n outputn*$
%i!$ln*$7 'i$*$ '$($n '$3u2. Bi$*$ +$ri$'l di!3r!i ;d!cr$tion$r* +$ri$'l co!t=
Bi$*$ +$ri$'l *$n# 5ul$(n*$ $upun $d$ tid$3n*$ 'i$*$ tr!'utd$p$t dipn#$ru(i ol( $n$5n ;$nt$r$ 'i$*$ dn#$n output tid$3tr3$it r$t=
1,,
iaya Semi Fariabel Semi Fariable C"st):
Bi$*$ *$n# 5ul$( tot$ln*$ 'ru'$( tt$pi tid$3 !'$ndin#dn#$n pru'$($n +olu 3#i$t$n $t$u
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dn#$n pru'$($n +olu 3#i$t$n $t$u
Bi$*$ *$n# di d$l$n*$ n#$ndun# un!ur tt$p d$n un!ur
+$ri$'l.
Untu3 3pntin#$n trtntu Bi$*$ Si V$ri$'l 'i$!$n*$dipi!$(3$n 3 d$l$ 'r$p$ un!ur tt$pn*$ d$n 'r$p$ un!ur+$ri$'ln*$8 dn#$n tod>tod 'ri3ut7
1. %tod 'i$*$ 'r5$#$ ;!t$nd'* co!t t(od=2. %tod titi3 trtin##i trnd$( ;(i#(>lo: point t(od=
,. %tod di$#r$ pnc$r ;!c$ttr#r$p( t(od=
/. %tod 3u$dr$t tr3cil ;l$!t !u$r t(od=
Conto( 'i$*$ !i +$ri$'l Bi$*$ Rp$r$!i d$n Pli($r$$n%!in
1,/
=A F/=ME 7E56A3A 4M=A& 6AA
OBSERVSI BI R & P %ESIN TUN 21/
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47=)4
%9ia$)
<$nu$ri 9.2 53l 41.42.
F'ru$ri 6.A9 53l A.96.
%$rt 9.964 53l 4.4A/.
pril A.2,9 53l 49./6.
%i 9.46A 53l 4/./1,.
<uni A.24 53l 49.1A.
<uli A.42 53l 6.6,9.
#u!tu! A.969 53l 62.26.
Spt'r 9./,4 53l 42.9,/.
O3to'r 6.69 53l 9./26.No+'r 9.12 53l 4.69.
D!'r 9.,A 53l 42.46.
4 % m l a $ 112.++2 kl 9(8.2'2.(00
1,
FA6A=E C/S365
Penent%an &ara P"k"k Fariabel)
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PENENTUNRG PO)O)
PRODU)
2. %ETODE RG PO)O) VRIBEL ;VRIBLECOSTING=7%tod pnntu$n ($r#$ po3o3 produ3 *$n# ($n*$''$n3$n biaya 9r"d%ksi >ariabel !$5$3p$d$ produ3 *$n# di($!il3$n. Sd$n#3$n 'i$*$produ3!i *$n# 'r!i"$t tt$p diprl$3u3$n !'$#$i \priod co!tPProdu3 BBB.V BT)L.V BOP. V$ri$'l
1. %ETODE RG PO)O) PENU ;FULL COSTING=7%tod pnntu$n ($r#$ po3o3 *$n# ''$n3$n!luru( 'i$*$ produ3!i ;'$i3 'i$*$ produ3!i tt$p$upun 'i$*$ produ3!i +$ri$'l= 3p$d$ produ3*$n# di($!il3$n.PProdu3 BBB BT)L BOP Tt$p BOP V$ri$'l
1,4
PEEDAA FA6A=E C/S365 DE5A == C/S365:
1. D$ri !i!i )oponn 'i$*$ produ3!i
2. D$ri Nil$i Pr!di$$n 3(ir
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2. D$ri Nil$i Pr!di$$n 3(ir
,. D$ri L$por$n Ru#iL$'$
$. Pn##olon#$n 'i$*$'. Stru3tur L$por$n
c. L$'$ 'r!i(
Fariable C"stin %ll C"stin
Bi$*$ B$($n B$3u+$ri$'l
Bi$*$ '$($n '$3u
Bi$*$ Tn$#$ )r5$
V$ri$'l
Bi$*$ Tn$#$ )r5$
Bi$*$ O+r($d P$'ri3V$ri$'l
Bi$*$ O+r($d P$'ri3> Tt$p
Bi$*$ O+r($d P$'ri3V$ri$'l
1. )oponn Bi$*$Produ3!i
1,6
2. Cara Pen"l"nan iaya:Pen"l"nan iaya men%r%t k"nse9 %ll C"stin.
B I
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;>=
B I
BI PRODU)SI BI NON PRODU)SI
B OP>VB B B B T ) B OP >
TBI
PE%SRNBI D%>
U%.
Pr!d. BDP
Pr!d. Produ3 <$di
$r#$ Po3o3Pn5u$l$n
S L E S
L$'$ )otorL$'$ Br!i(
U!$($
BI PERIODE
1,9
2. Cara Pen"l"nan iaya:Pen"l"nan iaya men%r%t k"nse9 Fariable C"stin.
B I
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) )
;>=
B I
BI VRIBEL BI TETP
BBB.V
BIPRODU)SI
BT) .V
BI NONPROD.
BI PRODU)SIBI NON
PROD.
Pr!d. BDP
Pr!d. Produ3 <$di
$r#$ Po3o3Pn5u$l$n
S L E S
BTS)ONTRIBUSI
)OTOR
L$'$ Br!i(U!$($
BOP.V
BIDU%
BI.PE%S
BBB.T
BOP. T
BT). T
BI.PE%SR.
T
BI.DU%.T
BTS)ONTRIBUSI
BERSI
BI PERIODE
1,A
C/3/&: data ta$%n 201?)
St$nd$r 'i$*$ produ3!i Produ3 unit !''7
Bi$*$ '$($n '$3u > +$ri$'l Rp ,.
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* p
Bi$*$ Tn$#$ )r5$ +$ri$'l 6.
Bi$*$ O+. P$'ri3 +$ri$'l 2.Bi$*$ O+. P$'ri3 tt$p 4.. t$(un
Bi$*$ P$!$r$n +$ri$'l Rp .Q Bi$*$ p$!$r$ntt$pt$(un Rp ..Q Bi$*$ $dini!tr$!i & uutt$pt$(un Rp 6..
)$p$!it$! produ3!i 1. unit pr t$(un. Produ3!i t$(un 21!'$n*$3 3$p$!it$! nor$l8 *$n# !ud$( di5u$l 9. unit dn#$n($r#$ Rp/9.unit.
1) Pen$it%nan &ara P"k"k Pr"d%k 9er %nit:
%ll !"stin Fariable C"stin
Bi$*$ B$($n B$3u>V$ri$'l Rp
,.Bi$*$ Tn$#$ )r5$>V$ri$'l6.Bi$*$ O+r($d P$'ri3>V$ri$'l2.Bi$*$ O+r($d P$'ri3>Tt$p
4.
Bi$*$ B$($n B$3u >V$ri$'l
Rp ,.Bi$*$ Tn$#$ )r5$>V$ri$'l
6.Bi$*$ O+r($d P$'ri3>V$ri$'l2.
>>>>>>>>>>>>>1/
2) &ara P"k"k Persediaan Ak$ir:%ll C"stin Fariable C"stin
Pr!di$$n 3(ir ;1. 9.= Pr!di$$n 3(ir ;1.
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Pr'd$$n Nil$i Rp12.. )u$ntit$! Pr!di$$n 3(ir 0 Bi$*$ Tt$p Prod.unit
2. 0 Rp 4. Rp12..
;) =a9"ran =aba%i %ll C"stin):
0 Rp 1A. Rp ,9.. 9.= 0 Rp 1,. Rp24..
Pen%alan 9. 0 Rp/9. ................................................................................................... Rp ,9/..
$r#$ Po3o3 Pn5u$l$n7Bi$*$ Produ3!i ;1. unit=7Bi$*$ B$($n B$3u.............................. Rp ,..Bi$*$ Tn$#$ )r5$ 6..Bi$*$ O+r($d P$'ri3 V$ri$'l 2..Bi$*$ O+r($d P$'ri3 Tt$p 4.. >>>>>>>>>>>>>>>>>>>>> Rp 1A.. ;]1A.=Pr!di$$n 3(ir 2. unit ,9.. >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
;>=&ara P"k"k Pen%alan Rp 12..
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>>>>>>>>>>>>>>>>>>>>>>>>>=aba 7"t"r ........................................................
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Perbedaan =aba ersi$ antara k"nse9 == C/S365 denan k"nse9FA6A=E C/S365L
9 12.000.000, yait% sebesar Persediaan Ak$ir * Persediaan Awal ) iaya 3eta9 Pr"d%ksiJ %nit 2.000 * 0) 9 .000 L 9 12.000.000
$r#$ Po3o3 Pn5u$l$n7$r#$ Po3o3 Produ3!i V$ri$'l ;1. unit=7Bi$*$ B$($n B$3u V$ri$'l Rp ,..Bi$*$ Tn$#$ )r5$ V$ri$'l 6..Bi$*$ O+r($d P$'ri3 V$ri$'l 2.. >>>>>>>>>>>>>>>>>>>>> ;= Rp 1,.. ;] Rp1,.=Pr!di$$n 3(ir ;2. 0 Rp1,.= 24.. >>>>>>>>>>>>>>>>>>>>>> ;>=&ara P"k"k Pen%alan Rp 1/.. >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rp 1/..
>>>>>>>>>>>>>>>>>>>>>>>> ;>=
atas 7"ntrib%si 7"t"r >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> Rp29..Bi$*$ P$!$r$n V$ri$'l 9. 0 Rp . >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>/..
>>>>>>>>>>>>>>>>>>>>>>> ;>=
atas k"ntrib%si ersi$ >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> Rp2/..iaya Peri"de:
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>>>>>>>>>>>>>>>>>>>>>>>> ;>==aba ersi$ sa$a >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> 9
0.000.000
1/2
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<i3$ <ul$( Produ3!i <ul$( Pn5u$l$n L$'$ ;Full Co!t= L$'$ ;V$ri$'lCo!t=
<i3$ <ul$( Produ3!i N <ul$( Pn5u$l$n L$'$ ;Full Co!t= N L$'$ ;V$ri$'l
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<i3$ <ul$( Produ3!i N <ul$( Pn5u$l$n L$'$ ;Full Co!t= N L$'$ ;V$ri$'lCo!t=
<i$3$ <ul$( produ3!i L <ul$( Pn5u$l$n
L$'$ ;Full Co!t= L L$'$ ;V$ri$'lCo!t=
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Co!tin# $upun V$ri$'l Co!tin#^^^^
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1. Untu3 Prnc$n$$n L$'$
2. Untu3 Pnntu$n $r#$ <u$l,. Untu3 Pn#nd$li$n Bi$*$
/. Untu3 Pn#$'il$n )putu!$n <$n#3$ Pnd37$. )putu!$n untu3 tt$p produ3!i !ndiri $t$u 'li d$ri lu$r produ3 trtntu
'. )putu!$n untu3 l$n#!un# n5u$l $t$u pro!! l'i( l$n5ut produ3 trtntu
c. )putu!$n untu3 nri$ $t$u nol$3 p!$n$n 3(u!u! ;!pci$l ordr=
d. )putu!$n untu3 nutupn#(nti3$n produ3!i produ3 trtntu d!'
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ru#i ;ip$!=.
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Conto(7 Pru!$($$n n#($!il3$n 2 5ni! produ3 dn#$n d$t$ !''77eteranan Pr"d%k A Pr"d%k
$r#$ 5u$lunit Rp /. Rp 4.
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Rp
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P 0 9. 19.. ;19. 0 9.= 1..
9p 19.. 1//.. 1..
/6/..
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ltrn$ti+ 17
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>>>>>>>>>>>>>>>>>>>>>>>>>>> ;>=
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l$'$ 91..
1/9
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TPC 4. 0 Rp ,9. Rp 229..
>>>>>>>>>>>>>>>>>>>>>>>>>>> ;>=
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>>>>>>>>>>>>>>>>>>>>>>>>>>
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'r3ur$n# ;turun= tt$pi pru!$($$n tid$3 !$p$i ndrit$ ru#i.
%$r#in o" S$"t* d$p$t din*$t$3$n d$l$ @8 Rp $upun
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;Rp=
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b
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L$'$ *$n# diin#in3$n !'lu p$5$3 1.. t$rip p$5$3 r$t$>r$t$ 2. Br$p$ ($r#$ 5u$l *$n# ($ru! ditntu3$n $#$r l$'$
pru!$($$n trc$p$iY
;,= nt%k Penendalian iaya:
)$rn$ di d$l$ 3on!p V$ri$'l Co!tin#8 pru!$($$n tl$(i!$(3$n 'i$*$ nurut +$ri$'ilit$!n*$8 *$itu 3 d$l$ Bi$*$
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11
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S$$t ini pru!$($$n produ3!i !$l$( !$tu '$#i$n produ3
;produ3 SC= dn#$n 'i$*$ produ3!iunit !''7BBB Rp 2.9
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12
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BOP> V$ri$'l 2 5$ ] Rp 9. Rp 14.
BOP> Tt$p 2 5$ ] Rp 16. Rp ,/.
>>>>>>>>>>>>>>>>>
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;/.,= 7e9%t%san %nt%k menerima ata% men"lak 9esanan k$%s%s s9e!ial "rder)Conto(7Pru!$($$n pun*$i 3$p$!it$! nor$l !'$n*$3 1. 53l. Pru!$($$n !$$t ini
tl$( n##un$3$n 9.53l untu3 produ3!i produ3 S !'$n*$3 9.unit8
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>>>>>>>>>>>>>>> Bi$*$ produ3!iunit Rp 6.
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;/.= )putu!$n untu3 nutupn#(nti3$n produ3!i
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5ni! produ3 trtntu.
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<ul$( produ3 7 ,.unit
<ul$( produ37 /.unit
Bi$*$ produ3!iunit ;Rp=7 Bi$*$ produ3!iunit ;Rp=7
Bi$*$ '$($n '$3u2.
Bi$*$ '$($n '$3u1.
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BT)L15$]16.16.
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