materi-10-Akuntansi-Biaya-Tenaga-Kerja.pptx

COST ACCOUNTING

COST ACCOUNTING

MATERI-10

MATERI-10

AKUNT

AKUNT

AN

AN

SI

SI

BIA

BIA

Y

Y

A

A

TE

TE

NAGA

NAGA

KERJA

KERJA

UNIVERSIT

UNIVERSITAS ESAS ESA UNGGULA UNGGUL

 JAKAR

 JAKARTTAA

Novera KM

DEFINISI BIAYA TENAGA

DEFINISI BIAYA TENAGA

KERJA

KERJA





 T

 Tenaga 

enaga er!a "er#$aan #%a&a '%( a)a#

er!a "er#$aan #%a&a '%( a)a#

"en)a* +ang

"en)a* +ang ,(

,(e*#aran ar+aan

e*#aran ar+aan

#n)# "engo*a& $ro,#.

#n)# "engo*a& $ro,#.





B(a+a )enaga er!a a,a*a& &arga +ang

B(a+a )enaga er!a a,a*a& &arga +ang

,(/e/anan #n)# $engg#naan )enaga

,(/e/anan #n)# $engg#naan )enaga



ENGGO

ENGGO

L

L

ONGA

ONGA

N

N

BIA

BIA

Y

Y

A

A

TENAGA

TENAGA

KERJA

KERJA





Da*a" $er#%a&aan "an#a)#r

Da*a" $er#%a&aan "an#a)#r

$enggo*ongan eg(a)an )enaga

$enggo*ongan eg(a)an )enaga 

er!a

er!a

,a$a) ,(*a#an %e/aga(

,a$a) ,(*a#an %e/aga( /er(

/er(#)2

#)2

1.

1.

enggo*ongan "en#r#) #ng%( $oo ,a*a"

enggo*ongan "en#r#) #ng%( $oo ,a*a"

organ(%a%( $er#%a&aan2

organ(%a%( $er#%a&aan2





_{B(a+a )enaga er!a $ro,#%(3 4on)o&2 ga!(3}

_{B(a+a )enaga er!a $ro,#%(3 4on)o&2 ga!(3}

e%e!a&)eraan ,an *e"/#r ar+aan $a/r(5 #$a&

e%e!a&)eraan ,an *e"/#r ar+aan $a/r(5 #$a&

"an,or $a/r(3 ga!( "ana!er $a/r(

"an,or $a/r(3 ga!( "ana!er $a/r(





_{B(a+a )enaga er!a $e"a%aran3 4on)o&2 #$a& ,an}

_{B(a+a )enaga er!a $e"a%aran3 4on)o&2 #$a& ,an}

e%e!a&)eraan ar+aan $e"a%aran3 o"(%(

e%e!a&)eraan ar+aan $e"a%aran3 o"(%(

$ra"#n(aga3 ga!( "ana!er $e"a%aran.

$ra"#n(aga3 ga!( "ana!er $e"a%aran.





_{B(a+a )enaga er!a a,"(n(%)ra%( 6 #"#"3 4on)o&2}

_{B(a+a )enaga er!a a,"(n(%)ra%( 6 #"#"3 4on)o&2}

ga!( 6 e%e!a&)eraan ar+aan /ag(an

ga!( 6 e%e!a&)eraan ar+aan /ag(an a#n)an%(3

a#n)an%(3

$er%ona*(a 6 %ere)ar(a)

7.

7.

enggo*ongan "en#r#) eg(a)an ,e$ar)e"en-

enggo*ongan "en#r#) eg(a)an

,e$ar)e"en-,e$ar)e"en ,a*a" $er#%a&aan

,e$ar)e"en ,a*a" $er#%a&aan





4on)o&2 /(a+a )enaga

4on)o&2 /(a+a )enaga er!a

er!a /ag(an $#*$3

/ag(an $#*$3 /(a+a

/(a+a

)enaga

)enaga er!a

er!a /ag(an

/ag(an er)a%3

er)a%3 /(a+a

/(a+a

)enaga

)enaga er!a

er!a

/ag(an

/ag(an a#n)an%(3

a#n)an%(3 /(a+a

/(a+a )enaga

)enaga

er!a

er!a /ag(an

/ag(an

$er%ona*(a

$er%ona*(a

8.

8.

enggo*ongan "en#r#) !en(% $eer!aann+a

enggo*ongan "en#r#) !en(% $eer!aann+a





Da*a" %#a)#

Da*a"

%#a)# ,e$ar)e"e

,e$ar)e"en3

n3 )enaga

)enaga er!a

er!a ,a$a)

,a$a)

,(go*ong

,(go*ongan

an "en#r#)

"en#r#) %(a)

%(a) $eer!aann+a. C

$eer!aann+a. Con)o&2

on)o&2

,a*a"

,a*a" ,e$ar)e"en

,e$ar)e"en $ro,#%(

$ro,#%( /(a+a )enaga

/(a+a )enaga er!a

er!a

,(go*ong

,(go*ongan

an

a)a%

a)a% #$a&

#$a& o$era)or3

o$era)or3 #$a&

#$a&

"an,or3 #$a& $en+e*(a.

9.

9.

enggo*ongan "en#r#) &#/#ngann+a ,engan

enggo*ongan "en#r#) &#/#ngann+a ,engan

$ro,#

$ro,#





 _T

 _{Tenaga er!a *ang%#ng}

_{enaga er!a *ang%#ng}

_

 _{ar+aan +ang}

 _{ar+aan +ang}

%e4ara *ang%#ng

%e4ara *ang%#ng (#) %er)a "e"$ro,#%(

(#) %er)a "e"$ro,#%(

$ro,# !a,(3 +ang !a%an+a ,a$a) ,(#%#) %e4ara

$ro,# !a,(3 +ang !a%an+a ,a$a) ,(#%#) %e4ara

*ang%#ng $a,a $ro,# ,an #$a&n+a

*ang%#ng $a,a $ro,# ,an #$a&n+a

"er#$aan /ag(an +ang /e%ar ,a*a"

"er#$aan /ag(an +ang /e%ar ,a*a"

"e"$ro,#%( $ro,#.

"e"$ro,#%( $ro,#.



 "er#$aan #n%#r

 "er#$aan #n%#r

/(a+a $ro,#%(.

/(a+a $ro,#%(.





 _T

 _{Tenaga er!a )(,a *ang%#ng}

_{enaga er!a )(,a *ang%#ng}

_

 _{)enaga er!a}

 _{)enaga er!a}

+ang !a%an+a )(,a %e4ara *ang%#ng ,a$a)

+ang !a%an+a )(,a %e4ara *ang%#ng ,a$a)

,(#%#) $a,a $ro,#

,(#%#) $a,a $ro,#



 "er#$aan #n%#r /(a+a

 "er#$aan #n%#r /(a+a

over&ea, $a/r(

over&ea, $a/r(

AKUNTANSI BIAYA TENAGA

AKUNTANSI BIAYA TENAGA

KERJA

KERJA





B(a+a

B(a+a )enaga

)enaga 

er!a

er!a ,a$a)

,a$a) ,(/ag(

,(/ag( ,a*a"

,a*a"

)(ga go*ongan /e%ar3 +a()#2

)(ga go*ongan /e%ar3 +a()#2

1.

1.

Ga!( ,an #$a& reg#*er

Ga!( ,an #$a& reg#*er



 !#"*a& ga!( ,an

 !#"*a& ga!( ,an

#$a& /r#)o ,(#rang( ,engan

#$a& /r#)o ,(#rang( ,engan

$o)ongan-$o)ongan %e$er)( $a!a $eng&a%(*an

$o)ongan %e$er)( $a!a $eng&a%(*an

ar+aan ,an /(a+a a%#ran%( &ar( )#a.

ar+aan ,an /(a+a a%#ran%( &ar( )#a.

7.

7.

r

re"( *

e"( *e"/#r

e"/#r

8.

8.

B(a+a-/(a+a +ang /er&#/#ngan ,engan

B(a+a-/(a+a +ang /er&#/#ngan ,engan

)enaga er!a :*a/or re*a)e, 4o%)%;.

)enaga er!a :*a/or re*a)e, 4o%)%;.

GAJI DAN UA<

GAJI DAN UA<



 Sa*a& %a)# 4ara $er&()#ngan #$a& ar+aan ,a*a" $er#%a&aanSa*a& %a)# 4ara $er&()#ngan #$a& ar+aan ,a*a" $er#%a&aan

a,a*a& ,engan "enga*(an )ar( #$a& ,engan !a" er!a ar+aan. a,a*a& ,engan "enga*(an )ar( #$a& ,engan !a" er!a ar+aan.



 a,a Jo/ Or,er Co%)(ng ,o#"en +ang ,(g#naan #n)#a,a Jo/ Or,er Co%)(ng ,o#"en +ang ,(g#naan #n)#

$er&()#ngan #$a& ar+aan a,a*a&2 $er&()#ngan #$a& ar+aan a,a*a&2

1.

1. Kar)# <a,(r :C*o4 Car,; +a()# %#a)# 4a)a)an +ang ,(g#naan #n)#Kar)# <a,(r :C*o4 Car,; +a()# %#a)# 4a)a)an +ang ,(g#naan #n)# "en4a)a) !a" e&a,(ran ar+aan3 +a()# !anga a)# an)ara !a" "en4a)a) !a" e&a,(ran ar+aan3 +a()# !anga a)# an)ara !a" &a,(r ,an !a" "en(ngga*an $er#%a&aan.

&a,(r ,an !a" "en(ngga*an $er#%a&aan.



 a,a a,a %e)(a$ a&(r %e)(a$ a&(r $er(o,e3 ar)# $er(o,e3 ar)# &a,(r )(a$ ar+aan &a,(r )(a$ ar+aan ,((r(" ,((r(" e /ag(ane /ag(an

$e"/#a) ,a)ar ga!( ,an #$a& #n)# ,($aa( %e/aga( ,a%ar $er&()#ngan ga!( $e"/#a) ,a)ar ga!( ,an #$a& #n)# ,($aa( %e/aga( ,a%ar $er&()#ngan ga!( ,an #$a& $er $er(o,e.

,an #$a& $er $er(o,e.

7.

7. Kar)# Ja" Ker!a3 +a()# 4a)a)an $e"aa(an a)# &a,(r )enaga er!aKar)# Ja" Ker!a3 +a()# 4a)a)an $e"aa(an a)# &a,(r )enaga er!a *ang%#ng ,( $a/r(.

*ang%#ng ,( $a/r(. Kar)# !a" Kar)# !a" er!a er!a )(,a ,($er*#an ,a*a" )(,a ,($er*#an ,a*a" ro4e%%ro4e%% Co%)(ng.

Co%)(ng.



 Kar)# !a" Kar)# !a" er!a er!a #n)# %e)(a$ #n)# %e)(a$ ar+aan e"#,(an ar+aan e"#,(an ,(%e%#a(an ,engan,(%e%#a(an ,engan

a)# +ang )er4an)#" ,a*a" ar)# !a" &a,(r ,an ,((r(" e /ag(an a)# +ang )er4an)#" ,a*a" ar)# !a" &a,(r ,an ,((r(" e /ag(an A#n)an%( B(a+a #n)# e$er*#an ,(%)r(/#%( ga!( ,an #$a& )enaga er!a A#n)an%( B(a+a #n)# e$er*#an ,(%)r(/#%( ga!( ,an #$a& )enaga er!a *ang%#ng.

E"$a) Ta&a$ en4a)a)an B(a+a Ga!( ,an

E"$a) Ta&a$ en4a)a)an B(a+a Ga!( ,an

U$a&

U$a&

 T

 Ta&a$ 12

a&a$ 12

Kar)# Kar)# &a,(r &a,(r ar+aan ar+aan Da)ar Da)ar ga!( ,an ga!( ,an #$a& #$a& ar+a ar+a an an enge*o"$oan2 enge*o"$oan2 1.

1. GaGa!( !( ,a,an #n #$a$a&& ar+aan $a/r(2 ar+aan $a/r(2

a.

a. #$#$a& a& arar+a+aaann *ang%#ng

*ang%#ng /.

/. U$U$a& a& arar+a+aaann )a *ang%#ng )a *ang%#ng 7.

7. GaGa!( !( ,a,an #n #$a$a&& ar+aan ar+aan a,"(n(%)ra%( ,an a,"(n(%)ra%( ,an #"#" #"#" 8.

8. GaGa!( !( ,a,an #n #$a$a&&

ar+aan $e"a%aran ar+aan $e"a%aran..

 J#rna  J#rna*2*2

B

Baarraanng g ,,aa**aa" " rroo%%ee%%--BB((aa++a a TTeennaagga a KKeerr!!aa ==== B

B((aa++a a OOvveerr&&eeaa, , aa//rr(( ==== B

B((aa++a a AA,,""((nn((%%))rraa%%( ( 6 6 UU""##"" ==== B

B((aa++a a ee""aa%%aarraann ==== G

 T

 Ta&a$ 72

a&a$ 72

Da)ar Da)ar ga!( ,an ga!( ,an #$a& #$a& ar+a ar+a an an B#)( a% B#)( a% e*#ar 6 4e e*#ar 6 4e #n)# #n)# $enga"/(*an $enga"/(*an #ang ,ar( /an #ang ,ar( /an

 J#rna  J#rna*2*2

G

Gaa!!( ( ,,aan n UU$$aa&& ==== U

U))aanng g & & aarr++aaaann ==== U

 T

 Ta&a$ 8 6 92

a&a$ 8 6 92

B#)( a% B#)( a% e*#ar 6 4e e*#ar 6 4e #n)# #n)# $enga"/(*an $enga"/(*an #ang ,ar( /an #ang ,ar( /an

R$ R$ Da)ar ga!( Da)ar ga!( ,an #$a& ,an #$a& ar+aan ar+aan ,()an,a)angan ,()an,a)angan ( ar+aan ( ar+aan +ang +ang "ener("a ga!( "ener("a ga!( 6 #$a& 6 #$a& & & ar+aan ar+aan ,(%e)or e ,(%e)or e a% negara a% negara  J#rna

 J#rna* $e"/a+ara* $e"/a+aran ga!( 6 #$a&2n ga!( 6 #$a&2

U

U))aanng g ggaa!!( ( ,,aan n UU$$aa&& ==== K

Kaa%% ====

 J#rna

 J#rna* $en+e)oran * $en+e)oran &2&2

U

U))aanng g & & aarr++aaaann ==== K

INSENTIF

INSENTIF





Da*a" &#/#ngann+a ,engan ga!( ,an #$a&3

Da*a" &#/#ngann+a ,engan ga!( ,an #$a&3

$er#%a&aan "e"/er(an (n%en)( e$a,a

$er#%a&aan "e"/er(an (n%en)( e$a,a

ar+aan agar ,a$a) /eer!a *e/(& /a(.

ar+aan agar ,a$a) /eer!a *e/(& /a(.





In%en)( ,a$a) ,(,

In%en)( ,a$a) ,(,a%aran a)a% a)# er!a3 &a%(*

a%aran a)a% a)# er!a3 &a%(*

+ang ,($ro,#%( a)a# o"/(na%( ,( an)ara

+ang ,($ro,#%( a)a# o"/(na%( ,( an)ara

e,#an+a.

e,#an+a.





Be/era$a 4ara $e"/er(an (n%en)(2

Be/era$a 4ara $e"/er(an (n%en)(2

1.

1.

In%en)( %a)#an ,engan !a" "(n("#" :S)ra(g&)

In%en)( %a)#an ,engan !a" "(n("#" :S)ra(g&)

(e4eor ()& a G#aran)e, <o#r*+ M(n("#" *an;

(e4eor ()& a G#aran)e, <o#r*+ M(n("#" *an;

7.

In%en)( %a)#an ,engan !a" "(n("#"

In%en)( %a)#an ,engan !a" "(n("#"





Kar+aan ,(/a+ar a)a% ,a%ar )ar( $er !a" #n)#

Kar+aan ,(/a+ar a)a% ,a%ar )ar( $er !a" #n)#

"eng&a%(*an !#"*a& %a)#an e*#aran :o#)$#);

"eng&a%(*an !#"*a& %a)#an e*#aran :o#)$#);

%)an,ar.

%)an,ar.





Un)# &a%(* $ro,#%( +ang "e*e/(&( !#"*a& %)an,ar

Un)# &a%(* $ro,#%( +ang "e*e/(&( !#"*a& %)an,ar

)er%e/#)3

ar+aan

"ener("a

!#"*a&

#$a&

)er%e/#)3

ar+aan

"ener("a

!#"*a&

#$a&

)a"/a&an %e/e%ar 2 !#"*a& e*e/(&an %a)#an

)a"/a&an %e/e%ar 2 !#"*a& e*e/(&an %a)#an

e*#aran ,( a)a% %)an,ar ,(a*( )ar( #$a& $er %a)#an.

e*#aran ,( a)a% %)an,ar ,(a*( )ar( #$a& $er %a)#an.





 T

 Tar( #$a& $er %a

ar( #$a& $er %a)#an ,(&()#ng ,en

)#an ,(&()#ng ,engan 4ara2

gan 4ara2

"e"/ag( #$a& %)an,ar $er !a" ,engan

"e"/ag( #$a& %)an,ar $er !a" ,engan %a)#an

%a)#an

e*#aran %)an,ar $er !a".





Con)o&2

Con)o&2

 J(a "en#r#) )("e %)#,+ ,(/

 J(a "en#r#) )("e %)#,+ ,(/#)#&an a)# ? "en() #n)#

#)#&an a)# ? "en() #n)#

"eng&a%(*an 1 %a)#an $ro,#3 "aa !#"*a& e*#aran

"eng&a%(*an 1 %a)#an $ro,#3 "aa !#"*a& e*#aran

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Mengg#naan )ar( )(a$ $o)ong #n)#

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1.

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)er%e/#).

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n #n)# "e"#*a(

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$ro,#%( ,(%e/#)

$ro,#%( ,(%e/#)

set up costs.

set up costs.

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4ara $er*a#an )er

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*ang%#ng

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)er)en)#.

7.

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er#%aan "e%(n a)a# e#rangan

$eer!aan.

$eer!aan.



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 B(a+a +ang ,

 B(a+a +ang ,(

(e*#aran %e*a"a I,*e

e*#aran %e*a"a I,*e

 T

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("e ,($er*a#an %e/aga( #n%#r /(a+a

an %e/aga( #n%#r /(a+a

over&ea, $a/r(.