Job Costing dan Istilah-istilah terkait biaya (cost) (Part 3)
Selanjutnya sistem pembiayaan (costing system). Terdapat 2 tipe yaitu Job Costing System dan Process Costing System.
- 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
- 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/
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