Belajar Akuntansi Biaya on Windows Pc

Definition of Cost Accounting Cycle

Cycle cost accounting is the process of providing financial information terdiir of recording data to compile them into a financial statement which is based on the stages in the preparation of financial statements. The financial statements itself is a form of financial information in the form of a debit or credit so easily understood by users of the information. The financial statements also must be relevant, easy to understand and can be compared.

For example, in industrial or manufacturing companies, of course, there are activities such as the production of the production process of processing raw materials into a finished product that is sold to consumers. Viewed from here, it can be seen when the accounting cycle has a sequence in which, among other things:

    Determining the price of the basic raw materials to be purchased and the price of raw materials used in the production process.
    calculate the cost of labor used
    Counting the cost of overhead public

After determining these costs, then the next company can determine the price of the products will be sold to the consumer. To better understand the accounting cycle costs, there are some terms you need to understand first.

    Raw materials, an uatam material is processed into a form of finished products and their use can be identified.
    Raw material costs, the cost of the main material used in the production process.
    Additional materials (helper), a material that can be processed into a finished product but its use can not be identified.
    Surcharge (helper), the cost of additional or auxiliary materials used in the production process.
    Labor costs, the cost of which is used as a merit badge to employees who have worked in the company.
    Public overhead costs, the cost of the production process, but apart from the cost of raw materials and labor costs. It could be argued that these costs into the class of the additional costs such as auxiliary material costs, indirect labor costs, the cost of electricity and water companies, insurance costs and other overhead costs.

After all of the elements in it's full, then the company can describe the basis of the journaling cycle cost accounting, as follows:

    Noting the production of raw materials used
    Noting the cost of raw materials production
    Noting the wages of employees of companies
    Noting wages in the production process
    Take note of the things included in the overhead factory
    Noting the overhead costs incurred during the production process
    Noting the removal of overhead costs to actual overhead costs.
    Noting the production process to completion
    Record all product production up until the end of the process.

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