KOS-PENGANTAR - MODUL 1 AKUNTANSI KOSPENGANTAR M Wagner...

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MODUL 1 – AKUNTANSI KOS- PENGANTAR M. Wagner Sirait S.E., M.M
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PERUSAHAAN MANUFAKTUR DAN AKUNTANSI KOS Digunakan untuk memberikan informasi keungan. Secara umum, perushaan manufaktur mempunyai sistem akuntansi kos yang lebih kompleks dibandingkan dengan jenis perusahaan lainnya. Pada Perushaan Dagang, tidak terjadi proses pengolahan barang, begitu juga dalam perusahaan jasa, sedangkan untuk perusahaan manufaktur membutuhkan proses pengolahan bahan baku menjadi bahan jadi.
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PERUSAHAAN MANUFAKTUR DAN AKUNTANSI KOS Jenis-jenis persediaan dalam perusahaan manufaktur Persediaan bahan baku Persediaan bahan habis pakai pabrik Persediaan barang dalam proses Persediaan produk/barang jadi
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Akuntansi Kos Sebagai Sebuah Sistem 1. Basis pengukuran input : Aktual Normal Standar 2. Metode Akumulasi Kos : Harga Pokok Pesanan Harga Pokok Proses 3. Asumsi Aliran Kos : MPKP – MPKT – Rata-Rata Berbobot 4.
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