TRAINING ADVANCED COST ACCOUNTING

TRAINING ADVANCED COST ACCOUNTING

TRAINING ACTIVITY-BASED COSTING

TRAINING PROJECT COST ACTIVITY

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

Pemateri

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.