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Online Training – Accounting, Costing & Cost Control for Manufacturing

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.

TUJUAN

Diharapkan setelah mengikuti pelatihan ini, peserta dapat:

• 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 & Cost Control

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

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

3. Proses Costing & System

• Alur & Pendekatan Process Costing
• Perhitungan Direct Material & Direct Labor
• Perhitungan dan Pembebanan Manufacturing Overhead
• Perhitungan Work In Process

4. Costing Equivalent 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 & Controlling Cost

• Monitoring And Controlling Cost
• Monitoring Job
• Cost Performance Index dan Schedule Performance Index
• Report Cost

7. Joint Proccess & 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

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Topik Training	: Online Training – Accounting, Costing & Cost Control for Manufacturing
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