{"id":2892,"date":"2025-07-02T07:05:10","date_gmt":"2025-07-02T07:05:10","guid":{"rendered":"https:\/\/www.paper.id\/kamus-bisnis\/?p=2892"},"modified":"2025-07-07T07:05:21","modified_gmt":"2025-07-07T07:05:21","slug":"cost-accounting","status":"publish","type":"post","link":"https:\/\/www.paper.id\/kamus-bisnis\/c\/cost-accounting\/","title":{"rendered":"Cost Accounting"},"content":{"rendered":"\n

Bagi bisnis, cost accounting<\/em> adalah proses yang susah-susah gampang. Padahal, perannya begitu krusial untuk memastikan finansial usaha tidak melenceng. <\/p>\n\n\n\n

Memangnya, apa itu cost accounting<\/em>? Yuk, pelajari definisi dan contohnya di sini!<\/p>\n\n\n\n

Definisi Cost Accounting<\/strong><\/h2>\n\n\n\n

Cost accounting<\/em> atau akuntansi biaya adalah cabang dari akuntansi yang fokus pada pencatatan, pengklasifikasian, analisis, dan pengendalian biaya produksi atau operasional dalam suatu bisnis. <\/p>\n\n\n\n

Tujuannya adalah untuk membantu manajemen memahami struktur biaya, menentukan harga pokok produk atau jasa, serta mengambil keputusan yang lebih efisien dan menguntungkan.<\/p>\n\n\n\n

Cost accounting <\/em>membantumu dalam menentukan Harga Pokok Produksi (HPP), mengontrol biaya operasional, menetapkan harga jual, dan menganalisis profitabilitas produk.<\/p>\n\n\n\n

Contoh Cost Accounting<\/strong><\/h2>\n\n\n\n

Berikut ini adalah contoh cost accounting<\/em> sederhana:<\/p>\n\n\n\n

Perusahaan:<\/strong> PT Maju Jaya
Produk:<\/strong> Sepatu kulit
Periode produksi:<\/strong> Januari 2025
Jumlah unit diproduksi:<\/strong> 1.000 pasang sepatu<\/p>\n\n\n\n

Biaya langsung (<\/strong>direct costs<\/em><\/strong>):<\/strong><\/p>\n\n\n\n

Komponen<\/strong><\/td>Total Biaya<\/strong><\/td>Per Unit<\/strong><\/td><\/tr>
Bahan baku (kulit, lem)<\/td>Rp60.000.000<\/td>Rp60.000<\/td><\/tr>
Tenaga kerja langsung<\/td>Rp25.000.000<\/td>Rp25.000<\/td><\/tr>
Subtotal<\/strong><\/td>Rp85.000.000<\/strong><\/td>Rp85.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Biaya tidak langsung (<\/strong>overhead<\/em><\/strong>):<\/strong><\/p>\n\n\n\n

Komponen<\/strong><\/td>Total Biaya<\/strong><\/td>Per Unit<\/strong><\/td><\/tr>
Listrik & air pabrik<\/td>Rp5.000.000<\/td>Rp5.000<\/td><\/tr>
Penyusutan mesin produksi<\/td>Rp3.000.000<\/td>Rp3.000<\/td><\/tr>
Gaji mandor (tidak langsung)<\/td>Rp2.000.000<\/td>Rp2.000<\/td><\/tr>
Subtotal<\/strong><\/td>Rp10.000.000<\/strong><\/td>Rp10.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Total biaya produksi:<\/strong><\/h3>\n\n\n\n

Rp85.000.000 (biaya langsung) + Rp10.000.000 (overhead) = Rp95.000.000<\/strong><\/p>\n\n\n\n

Harga pokok produksi per unit:<\/strong><\/h3>\n\n\n\n

Rp95.000.000 \u00f7 1.000 pasang = Rp95.000 per sepatu<\/strong><\/p>\n\n\n\n

Demikianlah definisi dan contoh cost accounting.<\/em> Di Paper.id, laporan keuangan jadi mudah. Setiap transaksi berbasis invoice yang kamu lakukan akan otomatis tercatat dan dilaporkan dalam laporan yang komprehensif namun tetap simpel untuk pemula sekalipun.<\/p>\n\n\n\n

Yuk, coba Paper.id gratis!<\/p>\n\n\n\n

\n
Coba Paper.id Gratis!<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Bagi bisnis, cost accounting adalah proses yang susah-susah gampang. Padahal, perannya begitu krusial untuk memastikan finansial usaha tidak melenceng.  Memangnya, apa itu cost accounting? Yuk, pelajari definisi dan contohnya di sini! Definisi Cost Accounting Cost accounting atau akuntansi biaya adalah cabang dari akuntansi yang fokus pada pencatatan, pengklasifikasian, analisis, dan pengendalian biaya produksi atau operasional […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"acf":[],"yoast_head":"\nCost Accounting : Pengertian, Apa Itu | Kamus Bisnis Paper.id<\/title>\n<meta name=\"description\" content=\"Cari arti kata Cost Accounting itu apa? 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