Fundamentals of Indirect Cost Rates (3 Peserta Pasti Running)
Tanggal
October 11-12, 2011
December 19-20, 2011
Jam Pelaksanaan
9:00 – 16:00 WIB
Tempat
Patra Office Tower
Jl. Gatot Subroto 32-34
Jakarta 12950
Investasi
Rp.3.000.000
(hard & soft copy materi, Sertifikat, Lunch & Coffee Break, souvenir)
Exclude Tax, Transportation & Accommodation
Membahas secara komprehensip dan mendasar biaya overhead dan biaya-biaya tidak langsung lainnya.
This course provides a solid understanding of how indirect cost rates are established, how they are applied, and how they behave. Major topical areas include: types and elements of accounting systems; factors considered in choosing an accounting system; financial statements -their contents and meaning
Course Objectives:
After successful completion of this course, participant will be able to:
• Analyze indirect costs
• Perform an Overhead Rate Analysis
Siapa yang Menjadi Peserta?
Pelatihan ini sangat sesuai untuk Anda yang ingin memiliki landasan yang kuat dan cukup dalam pengelolaan biaya overhead dan biaya tidak langsung lainnya.
Key Topics
1. Categories of Indirect Costs
• Overhead
• General and
• Administrative Expenses.
2. Allocation of Costs
• Definition
• Allocation to the final cost objective.
• Methods of allocating overhead cost.
3. Effect of Different Allocation Bases
• Basic data
• Allocation based on: direct costs; production quantity
• Affect of allocation method on total cost
• Significance of different allocation methods
4. Under absorption and Over absorption of Overhead Costs
• Under absorption,
• Over absorption, and
• Exact Absorption
5. Impact of Faulty Forecasts
• Cost analysis of overhead rates.
• FAR requirements for submission of indirect costs
• Analysis of overhead costs and the basis of allocation.
• General and administrative costs. Special considerations
• Follow-on contracts
• Off-site overhead
• Allowability of costs under government contracts
• Forward pricing, billing, and final indirect rates
6. Burden Rate Projection
• Basic steps in determining rates
• Projecting rates
• Rate changes
• Cost-volume-profit analysis
Steps in performing overhead rate analysis