Selanjutnya sistem pembiayaan (costing system). Terdapat 2 tipe yaitu Job Costing System dan Process Costing System.

  1. Job Costing System

Merupakan metode yang digunakan untuk menenrukan biaya produksi job yang unik. Artinya job costing digunakan untuk melakukan perhitungan pesanan yang unik/custom sesuai dengan permintaan pelanggan.

Contoh:

  • Jasa Penjait dimana setiap pesanan memesan motif, dan model yang berbeda.
  • Bengkel modifikasi motor, motor a ingin mengubah knalpot sedangankan motor b ingin melakukan pergantian lampu
  1. Process Costing System

Metode ini bentuknya identik/mirip hingga produksinya massal.

Contoh:

  • Pabrik Mie Instan
  • Pabrik air mineral

Referensi:

  • Bragg, S. (2025a, March 28). Cost object definition —  AccountingTools. AccountingTools. https://www.accountingtools.com/articles/what-is-a-cost-object.html
  • Bragg, S. (2025b, June 6). Cost pool definition —  AccountingTools. AccountingTools. https://www.accountingtools.com/articles/cost-pool
  • Datar, S. M., & Rajan, M. V. (2020). Horngren’s Cost Accounting, Enhanced, Global Edition (17th ed.). Pearson International Content. https://bookshelf.vitalsource.com/books/9781292363165
  • Kenton, W. (2025, August 11). Direct Costs Explained: Definitions, Examples & Types (Guide). Investopedia. https://www.investopedia.com/terms/d/directcost.asp
  • Suthar, J. (2025, September 2). Actual costing. Meaning, Formula, Vs Normal & Standard Costing. https://www.wallstreetmojo.com/actual-costing/
  • https://www.financestrategists.com/accounting/cost-accounting/cost-volume-profit/actual-costing-vs-normal-costing/
  • https://www.financestrategists.com/accounting/accounting-concepts-and-principles/cost-allocation/cost-allocation-base/