TRAINING FUNDAMENTAL OF COST ACCOUNTING
TRAINING FUNDAMENTAL OF COST ACCOUNTING
Training Dasar Akuntansi Biaya
Training Pengenalan Fundamental Of Cost Accounting
Pembicara / Fasilitator
Team Pembicara
Profile Pembicara akan dilampirkan dalam Undangan Training
Pendahuluan
Informasi yang dihasilkan dalam cost accounting tidak hanya dibutuhkan bagi penghitungan harga pokok berdasar produk, layanan, dan pelanggan, tapi lebih dari itu adalah untuk menjadi dasar bagi pengambilan keputusan bisnis. Untuk menghasilkan informasi biaya yang akurat maka akuntansi biaya harus dikelola secara profesional dan senantiasa mengikuti dinamika perkembangan bisnis serta mengacu pada sistem akuntansi biaya yang mutakhir.
Pada workshop ini akan dipelajari teknik-teknik dan konsep cost accounting yang ditinjau dari perspektif cost management sehingga dapat diharapkan akan menghasilkan informasi dan data mengenai biaya yang lebih akurat bagi proses pengendalian operasional.
Tujuan Pelatihan
* Memberikan pemahaman secara mendasar mengenai aplikasi cost accounting yang mengacu pada sistem akuntansi modern
* Meningkatkan kemampuan peserta dalam memanfaatkan cost accounting untuk peningkatan profit
* Membantu peserta dalam memilih cost system terbaik bagi perusahaannya
* Meningkatkan kemampuan peserta dalam menyajikan informasi/data mengenai biaya yang dibutuhkan dalam pengambilan keputusan oleh manajemen
* Mengoptimalkan penggunaan SDM, material, dan sumberdaya perusahaan lainnya.
* Memberi kesempatan kepada peserta untuk:
+ Mendapatkan pemecahan masalah yang mungkin dihadapi berkaitan dengan tugasnya sehari-hari
+ Me-refresh/mereview kembali sistem biaya (cost system) yang digunakan selama ini apakah sudah efektif atau masih mungkin disempurnakan
+ Sharing experience
Outline
I. Introduction to Cost or Managerial Accounting
* Understand the Place of Cost or Managerial Accounting in Relationship to Financial Accounting
* Understand the Planning and Control Process and Its Relationship to Cost Accounting
* Recognize and Understand Specific Cost-related Terminology
2. Budgeting
* Relate Budgets to the Planning and Control Process
* Recognize the Use of Budgets as a Tool within Both Traditional and ABC Cost Systems
* Recognize Techniques to Enhance Budgeting Accuracy and Make Budgets More Relevant
3. Product Costing Systems and Accounting for Overhead
* Understand the Application and Uses of Job Order Costing
* Understand the Application and Use of Process and Operational Costing
* Understand Reasons Behind Overhead or Burden Rates
* Identify Several Different Methods of Associating or Applying Overhead to Various Products and Services, and the Implications of Using Each Method
4. Activity-Based Costing for Management Control
* Understand Reasons for Using Activity-Based Costing as Opposed to Traditional Methods
* Understand the Basic Process of Identifying Activities
* Understand the Basis for Costing Activities
* Understand How Products or Services are Costed Using ABC
5. Standard Costing and Variance Analysis Understand Why Standards Are Used
* Understand Different Approaches to Setting Standards, and the Implication of Each Approach
* Understand What Is Included in Each Standard
* Understand When Standards Should Be Changed
* Understand What Happens When Standards Are Changed
* Understand the Process of Variance Analysis for Material, Labor, and Overhead Variances
6. Absorption versus Direct Costing
* Understand Implications for Unit Product or Service Costs of Fixed and Variable Cost Behaviors
* Understand Difference between Absorption and Direct Costing Methods
* Understand the Organizational Levels at Which Direct Costing May be Appropriate, and the Uses of Direct Costing Information
* Recognize the Process and Requirements for Establishing a Direct Costing System
7. Cost-Volume-Profit Analysis
* Understand the Concept of Break-even Analysis in Units and in Dollars, and the Appropriate Use of Each
* Understand the Implications of Operating Leverage
* Understand Margin of Safety and Its Impact on Decisions to Add Fixed Costs or to Change Cost Structures
8. Relevant Costing and the Contribution Approach to Decision Making
* Determine What Costs Are Considered Relevant in a Decision-making Process
* Apply Relevant Costing to Evaluate Different Scenarios in Making Decisions
* Understand Relevant Costs When Considering Accepting Business at a Special Price
9. Return on Investment Analysis
* Understand, Calculate and Understand the Appropriate Use of ROI Analysis for Specific Projects
* Understand, Calculate, and Appropriately Use ROI Analysis Related to Ongoing Businesses
* Understand Internal Cash Management Ratios
Lokasi, Biaya, dan Waktu pelatihan :
Yogyakarta, Hotel Dafam Seturan
Jakarta, Hotel Amaris La Codefin Kemang
Bandung, Hotel Grand Serela Setiabudhi
Bali, Hotel Ibis Kuta
Lombok, Hotel Jayakarta
Catatan : Waktu pelatihan Dua+1* hari dengan Biaya tersedia untuk Perorangan, Group, dan Inhouse Training, belum termasuk akomodasi/penginapan.
Investasi training :
Investasi pelatihan selama dua hari tersebut menyesuaikan dengan jumlah peserta (on call). *Please feel free to contact us.
Apabila perusahaan membutuhkan paket in house training, anggaran investasi pelatihan dapat menyesuaikan dengan anggaran perusahaan.
Fasilitas training :
Free Penjemputan dari bandara ke hotel*.
Modul / Handout.
Flashdisk*.
Certificate of attendance.
FREE Bag or bagpacker.
Training Kit (Photo Documentation, Blocknote, ATK, etc).
2x Coffe Break & 1 Lunch.
Souvenir .
(Untuk informasi lebih lanjut harap menghubungi marketing kembali di 0812-9679-4263 an. Aryo Nugroho)
