TRAINING ADVANCED COST ACCOUNTING

TRAINING ADVANCED COST ACCOUNTING

TRAINING CASH FLOW AND COST ACCOUNTING

TRAINING KONSEP ACTIVITY-BASED COSTING

Deskripsi

Akuntansi biaya dikenal sebagai suatu kegiatan bidang khusus di dalam akuntansi yang berkaitan terutama dengan akumulasi dan analisis biaya untuk penentuan harga pokok produk yang dihasilkan, serta untuk membantu manajemen dalam perencanaan, pengendalian, dan pengambilan keputusan.

Setelah mendapatkan pemahaman dasar Cost Accounting, para praktisi akuntansi yang menggeluti dunia insustri dipandang perlu untuk melengkapinya dengan Cost Accounting Lanjutan. Advance cost accounting bukan hanya sekedar pengalokasian overhead saja. Cost accounting merupakan alat untuk menentukan true product cost. Dengan mengintegrasikan konsep Activity-Based Costing dan metode advanced traditional costing, akan memungkinkan para accountant berperan sebagai business partner dalam perusahaan.

Tujuan

Memahami bagaimana mengimplementasikan ABC-based product dan customer profitability analysis
Memahami teknik dalam mengalokasikan factory dan corporate overhead sehingga dapat mencegah prevent over- atau under-costing
Memahami teknik dalam melakukan capacity analysis
Mengevaluasi analisa varian untuk mengidentifikasi efisensi dan efektivitas
Materi

The Business Environment

Modern Strategic, Tactical, dan Operational Aspects
Peran cost accounting
Cost information sebagai salah satu faktor dalam pengambilan keputusan
Menilai efektifitas cost reporting system dengan pendekatan Product/Decision Cycle
Evaluating Companys Costing Techniques

Responsibility Accounting Process
“Profit-Enhancement” perspektif : “Looking Beyond Cost Savings”
Tantangan pada perusahaan dengan Multi-Product
Bagaimana cost accounting sebagai aspek sumber meningkatkan Value-Added
Activity-Based Costing as an Effective Cost Accounting Tool

Theory of Activity-Based Costing (ABC)
ABC sebagai Forecasting Tool
Memahami “Process” dalam ABC
Identify the Products of a Specific Process
Project Cost as a Product Rather Than an Entity
Elements of Cost Including Activity, Resource, and Consumption Rates
Developing Standards as a Tool for Valuation and Strategic Decision Support

Arti dan tujuan Standards
Standards in a Manufacturing Environment
Standards in a Service Environment
Standards for Tactical Planning: The Budget
Standards for Strategic Planning: The Business Plan
Variance Analysis as a Process Improvement Tool: Analyzing the True Causes of Product Cost Variances

Teknik dan konsep dasar Variance Analysis
Material Price and Usage Variances
Material Mix and the Material Yield Variances
Labor Rate and Efficiency Variances
Labor Mix and Labor Yield Variances
Overhead Rate and Efficiency Variances
Sales Volume, Mix, and Price Variances
Effective Determination of Joint- and By-Product Costs

Joint Products
By-Products
Split-Off Point
Separable Costs
Implikasi cost dari Joint Products
Teknik pengalokasian biaya pada Joint Product Costs
Cost Impact of By-Products
Cost Impact of Scrap and Waste
Assigning Service Department Costs to Determine Total Product Cost

Menentukan Service Department Costs
Tujuan pengalokasian Service Department Costs
Strategic dan Tactical Decisions Supported dengan Allocation of Service  Department Costs
Distribusi Service Department Costs dengan metode:
Direct Allocation Method
Step-Down Allocation Method
ABC Consumption Method
Developing the Target Cost Model

Konsep dasar Target Costing
Aplikasi Target Costing
Profit Maximization
Capacity Utilization
Komponen Target Costing Model
Variable Costs (Product vs Process)
Fixed Costs (Product vs Process)
Konsep dasar Scarce Resources
Scarce Resource Analysis
Transfer Pricing and Product Cost Determination

Implikasi pajak pada Transfer pricing
Implikasi product pricing
Cash Flow and Cost Accounting

Cash is a King
Perbedaan konsep Cost dan Cash
Menentukan implikasi cash pada total cost production dan overhead
Payable dan Receivable Cycles
Inventory Level
Capacity Analysis: Understanding the True Cost of Incremental Manufacturing

Konsep dasar Capacity Analysis
Impact of the Weighted Average Cost of Capital (WACC)
capacity Analysis Model
Aplikasi Capacity Analysis Model pada :
Production Units
Customer Profitability: The Key to Profit Enhancement

Konsep dasar Customer Profitability Analysis
Teknik membuat Customer Profitability Analysis Model
Informasi yang dibutuhkan pada Customer Profitability Analysis Model
Metode

Presentation
Discuss
Case Study
Evaluation
Pre-Test & Post-Test

Dr. Baldric Siregar, SE,.MBA,.Akt

(Expert di Bidang Finance )

Peserta

Controllers, directors or managers, supervisor of finance and other cost professionals with at least two years of experience, including accounting managers, budget analysts, systems analysts, plant managers, auditors and financial planners.