Akuntansi Biaya

This course is part of management cluster, which consist of Cost Accounting and Management Accounting. This course is aimed for providing techniques to support management decision making, especially in product costing. Discussion in this course includes cost terminology, flow of inventoriable costs and period costs, calculating cost of goods manufactured and cost of goods sols, cost accumulation systems, cost allocation methods, andinventory management. This course will be a prerequisite for continuing to Management Accounting course (ECAU602103).

Topics

 * The Manager and Management Accounting
 * Cost Terms and Purposes
 * How Cost Behave
 * Job Costing
 * Job Costing: Spoilage
 * Job Costing: Rework
 * Job Costing: Scrap
 * Process Costing
 * Joint product and by-product
 * Supporting Department Cost Allocation
 * Activity-Based Costing
 * Activity-Based Management
 * Quality and Environmental Costing
 * Just In-Time and Backflush Costing