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Advance Cost Accounting

Telah diketahui bersama bahwa ilmu Akuntansi berguna dalam segala aspek kegiatan, terutama dalam membuat perencanaan dan dalam pembuatan laporan kegiatan. Setelah peserta mengetahui Basic Cost Accounting (Akuntansi Biaya Dasar), program pelatihan selanjutnya adalah Advance Cost Accounting (Akuntansi Biaya Lanjutan). Tidak jauh berbeda dengan sistem Akuntasi Biaya Dasar yang menerangkan teknik-teknik biaya secara umum, Akuntansi Biaya lanjutan lebih menekankan pada proses penciptaan biaya yang sudah baku atau dikhususkan oleh perusahaan. Artinya perusahaan sudah harus menentukan dan menetapkan standar-standar biaya dalam proses produksi dan anggaran setiap factory. Dengan penetapan biaya anggaran yang sudah baku, perusahaan harus dapat melaksanakan proses produksi dengan seefektif dan seefisien mungkin.

Tujuan Pelatihan Advance Cost Accounting
• Memahami bagaimana mengimplementasikan ABC-based product dan customer profitability analysis
• Memahami teknik dalam mengalokasikan factory dan corporate overhead sehingga dapat mencegah prevent over- atau under-costing
• Memahami teknik dalam melakukan capacity analysis
• Mengevaluasi analisa varian untuk mengidentifikasi efisensi dan efektivitas

Materi Pelatihan Advance Cost Accounting
1. The Business Environment
• Modern Strategic, Tactical, dan Operational Aspects
• Peran cost accounting
• Cost information sebagai salah satu faktor dalam pengambilan keputusan
• Menilai efektifitas cost reporting system dengan pendekatan Product/Decision Cycle
Evaluating Companys Costing Techniques
• Responsibility Accounting Process
• “Profit-Enhancement” perspektif : “Looking Beyond Cost Savings”
• Tantangan pada perusahaan dengan Multi-Product
• Bagaimana cost accounting sebagai aspek sumber meningkatkan Value-Added
Activity-Based Costing as an Effective Cost Accounting Tool
• Theory of Activity-Based Costing (ABC)
• ABC sebagai Forecasting Tool
• Memahami “Process” dalam ABC
• Identify the Products of a Specific Process
• Project Cost as a Product Rather Than an Entity
• Elements of Cost Including Activity, Resource, and Consumption Rates
Developing Standards as a Tool for Valuation and Strategic Decision Support
• Arti dan tujuan Standards
• Standards in a Manufacturing Environment
• Standards in a Service Environment
• Standards for Tactical Planning: The Budget
• Standards for Strategic Planning: The Business Plan
Variance Analysis as a Process Improvement Tool: Analyzing the True Causes of Product Cost Variances
• Teknik dan konsep dasar Variance Analysis
• Material Price and Usage Variances
• Material Mix and the Material Yield Variances
• Labor Rate and Efficiency Variances
• Labor Mix and Labor Yield Variances
• Overhead Rate and Efficiency Variances
• Sales Volume, Mix, and Price Variances
Effective Determination of Joint- and By-Product Costs
• Joint Products
• By-Products
• Split-Off Point
• Separable Costs
• Implikasi cost dari Joint Products
• Teknik pengalokasian biaya pada Joint Product Costs
• Cost Impact of By-Products
• Cost Impact of Scrap and Waste
Assigning Service Department Costs to Determine Total Product Cost
• Menentukan Service Department Costs
• Tujuan pengalokasian Service Department Costs
• Strategic dan Tactical Decisions Supported dengan Allocation of Service Department Costs
• Distribusi Service Department Costs dengan metode:
• Direct Allocation Method
• Step-Down Allocation Method
• ABC Consumption Method
Developing the Target Cost Model
• Konsep dasar Target Costing
• Aplikasi Target Costing
• Profit Maximization
• Capacity Utilization
• Komponen Target Costing Model
• Variable Costs (Product vs Process)
• Fixed Costs (Product vs Process)
• Konsep dasar Scarce Resources
• Scarce Resource Analysis
Transfer Pricing and Product Cost Determination
• Implikasi pajak pada Transfer pricing
• Implikasi product pricing
Cash Flow and Cost Accounting
• Cash is a King
• Perbedaan konsep Cost dan Cash
• Menentukan implikasi cash pada total cost production dan overhead
• Payable dan Receivable Cycles
• Inventory Level
Capacity Analysis: Understanding the True Cost of Incremental Manufacturing
• Konsep dasar Capacity Analysis
• Impact of the Weighted Average Cost of Capital (WACC)
• capacity Analysis Model
• Aplikasi Capacity Analysis Model pada :
• Production Units
Customer Profitability: The Key to Profit Enhancement
• Konsep dasar Customer Profitability Analysis
• Teknik membuat Customer Profitability Analysis Model
• Informasi yang dibutuhkan pada Customer Profitability Analysis Model

Instruktur Pelatihan Advance Cost Accounting
Dra. Sri Luna Murdianingrum, M.Si and Team

Metode Pelatihan Advance Cost Accounting
Kegiatan pelatihan dirancang agar peserta dapat memahami secara komprehensif materi yang disampaikan, sehingga dapat dimplementasikan secara aplikatif dalam dunia kerja. Adapun metode yang digunakan adalah:
1. Presentation
2. Discuss
3. Case Study
4. Evaluation

Peserta Pelatihan Advance Cost Accounting
Controllers, directors or managers, supervisor of finance and other cost professionals with at least two years of experience, including accounting managers, budget analysts, systems analysts, plant managers, auditors and financial planners.

WAKTU & TEMPAT

16 – 18 Des 2014
22 – 24 Des 2014
29 – 31 Des 2014
6 – 8 Jan 2015
13 – 15 Jan 2015
20 – 22 Jan 2015
27 – 29 Jan 2015
3 – 5 Feb 2015
11 – 13 Feb 2015
25 – 27 Feb 2015 4 – 6 Mar 2015
11 – 13 Mar 2015
18 – 20 Mar 2015
25 – 27 Mar 2015
8 – 10 Apr 2015
15 – 17 Apr 2015
21 – 23 Apr 2015
28 – 30 Apr 2015
6 – 8 Mei 2015
11 – 13 Mei 2015
20 – 22 Mei 2015
26 – 28 Mei 2015
3 – 5 Jun 2015
10 – 12 Jun 2015
17 – 19 Jun 2015
24 – 26 Jun 2015
1 – 3 Jul 2015
8 – 10 Jul 2015
22 – 24 Jul 2015
29 – 31 Jul 2015
4 – 6 Agus 2015
11 – 13 Agus 2015
18 – 20 Agus 2015
25 – 27 Agus 2015

1 – 3 Sep 2015
8 – 10 Sep 2015
15 – 17 Sep 2015
21 – 23 Sep 2015
28 – 30 Sep 2015
29 Sept – 1 Okt 2015
7 – 9 Okt 2015
20 – 22 Okt 2015
28 – 30 Okt 2015
3 – 5 Nov 2015
10 – 12 Nov 2015
17 – 19 Nov 2015
24 – 26 Nov 2015
1 – 3 Des 2015
9 – 11 Des 2015
15 – 17 Des 2015
21 – 23 Des 2015
29 – 31 Des 2015

Hotel Merapi Merbabu (****) Yogyakarta
Pukul 08.30 – 16.00 WIB

Request for Training Venue: Semarang, Solo, Bandung, Jakarta, Balikpapan, Surabaya, Jogja, Lombok, Malang, Makassar and Batam
In House Training Depend on request

Fasilitas Pelatihan Advance Cost Accounting
1. Training Hand Out
2. Digital Material
3. Certificate
4. Exclusive Souvenir
5. Qualified Bag
6. Training Photo
7. Training room with full AC facilities and multimedia
8. Once lunch and twice coffee break every day of training
9. Qualified Instructor
10. Transportation from airport / railway to hotel and from hotel to the training venue (2 person from one company)

None found.
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