Penerapan Variable Costing Dalam Perencanaan, Pengendalian, dan Pengambilan Keputusan Manajemen  

Oleh:

Bakhrie, Syamsul

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 21 no. 221 (Feb. 2004), page 27-36.
Topik: Pengambilan Keputusan Manajemen; Penerapan Variable Costing

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.21A Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Variable costing stresses on the difference between fixed and variable manufacturing costs. It only assigns variable manufacturing costs to the product, which include direct materials, direct labor and variable overhead. Fixed overhead is treated as a period of expense and is excluded from product cost The rationale for this is that fixed overhead is a cost of capacity or staying in business. Once the peñod is over, any benefits provided by capacity has expired and should not be inventoried. Under variable costing, fixed overhead of a period is seen as expiring that period and is charged in total against the revenues of the period. Although variable costing currently is not ecceptable for financial reporting and tax purposes, it may be used for internal reporting. It can supply vital information for decision making and control; an invaluable managerial tool. Fixed cost does not vary with volume changes, so that distinguishing between fixed and variable costs is essential to make an accurate cost assessment at different possible sates and production volumes. Once management has chosen on expected sales and production level for the coming year, the costs that should occur can also be determined. The financial plan consists of the expected activity levels and associated expected costs, which can be used to monitor the actual performance of the plan.

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