Managing Effectively Cost Accounting
Tanggal
23-24 April 2013
Pukul
09.00 – 16.00 WIB
Tempat
Estubizi Business Center
Setiabudi Building 2 Lantai 1
Jl.HR.Rasuna Said
Kuningan,Jakarta Selatan
PROGRAM OUTLINE :
Siapa harus hadir : Director / Manager / Staff Finance ,Accounting,Theasury
Pokok Bahasan
1. Introduction
• Relationship to Financial Accounting
• Relationship to Cost Accounting
• Specific Cost-related Terminology
2. Budgeting
• Budgets to the Planning and Control Process
• Use Budgets as a Tool (Traditional and ABC Cost Systems)
• Techniques to Enhance Budgeting Accuracy and More Relevant
3. Product Costing Systems and Accounting for Overhead
• Job Order Costing
• Process and Operational Costing
• Overhead
• Applying Overhead and the Implications
4. Activity-Based Costing for Management Control
• Using Activity-Based Costing
• Basic Process of Identifying Activities
• Basis for Costing Activities
5. Standard Costing and Variance Analysis
• Why Standards Are Used
• Different Approaches to Setting Standards and Implication
• The Change of Standards
• Process of Variance Analysis
6. Absorption vs Direct Costing
• Implications for Unit Costs and Variable Cost Behaviors
• Difference Methods
• Organizational Levels Direct Costing
• Uses of Direct Costing Information
• Process and Requirements Direct Costing System
7. Cost-Volume-Profit Analysis
• Concept of Break-even Analysis
• Implications of Operating Leverage
• Margin of Safety and Impact on Decisions
• Contribution Margin in “What-if” Analysis
8. Relevant Costing and Contribution to Decision Making
• Costs that Considered Relevant in a Process
• Evaluate Different Scenarios
• Considering Accepting Business
• Considering Dropping a Product Line or Closing a Facility
• Limiting Factors of Production
Instructor :
DONO PRIHADI.M.Ec,
Praktisi senior Akutansi,dan Finance. Dengan pengetahuan mendalam di bidang tersebut, beliau akan membagi pengalaman, knowledge dan skillnya kepada peserta
Investasi :
Rp. 3.500.000,- / peserta. Peserta Non-Residential.
Sudah termasuk Meeting Package, Training Kits, Modul Pelatihan dan Sertifikat.