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MUHAMMAD FAIRUZ FAJRIN A31116512 AKUNTANSI MANAJEMEN Variable Costing dan Absorption Costing A. Variable Costing Vs Absorption Costing Perhitungan biaya variabel membebankan hanya biaya manufaktur variabel ke produk; biaya-biaya ini meliputi bahan baku langsung, tenaga kerja lansung, dan overhead variabel. Overhead tetap diperlakukan sebagai beban periode dan tidak disertakan dalam penentuan biaya produk. Menurut perhitungan biaya variabel, overhead tetap dari suatu variabel dipandang habis pada akhir periode itu dan dibebankan secara total terhadap pendapatan periode tersebut. Kegunaan variable costing adalah untuk : 1. Membebankan seluruh biaya tetap kepada perhitungan laba rugi 2. Perencanaan laba 3. Pengambilan keputusan reduksi biaya 4. Memisahkan beban (expenses) menurut perilaku biaya 5. Memudahkan menyusun laba rugi segmen tingkat unit, tingkat batch, tingkat produksi Perhitungan biaya absorpsi membebankan semua biaya manufaktur ke produk. Bahan baku langsung, tenaga kerja langsung, overhead variabel dan overhead tetap adalah hal-hal yang menentukan biaya produk. Jadi, menurut perhitungan biaya absorpsi, overhead tetap dipandang sebagai biaya produk, bukan biaya periode.
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