Cost and Expense

Akunt ansi biaya m erupakan bagian yang int egral dengan financial account ing. Ak unt ansi biay a adalah salah sat u cabang ak unt ansi y ang m erupak an alat m anaj em en dalam m em onit or dan m erek am t ransak si biay a secara sist em at is, sert a m eny aj ikanny a inform asi biay a dalam bent uk laporan biay a. Biay a ( cost ) berbeda dengan beban ( expense) , cost adalah pengorbanan ekonom is yang dikeluarkan unt uk m em peroleh barang dan j asa, sedangkan beban ( expense) adalah expired cost yait u pengorbanan yang diperlukan at au dikeluarkan unt uk m erealisasi hasil, beban ini dik ait k an dengan rev enue pada periode y ang berj alan. Pengorbanan y ang t idak ada hubungannya dengan perolehan akt iva, barang at au j asa dan j uga t idak ada hubungannya dengan realisasi hasil penj ualan, m aka t idak digolongkan sebagai cost at aupun expense t et api digolongk an sebagai loss.

Reiterate Buy. We raise our DCF-derived TP to Rp1,080 (WACC: 12%, terminal growth: 3.5%) as we take into account a better operating efficiency from FKT, includes MPMF divestment, weak 1H17 achievement, and rollover our valuation to 2018. We reduce our operating expense in 2017F/18F by -10%/-13%, respectively, after incorporating lower salary cost. The divestment in MPMFinance resulted in lower revenue and gross profit figure, but we book a profit from divestment operations in the bottom-line. Thus, we maintain buy with our new TP implies a target FY18F P/B of 0.8x and P/E of 11x.

Dengan mengacu pada gambar 2, prespektif akuntansi manajemen yang bisa diambil akan terkait dengan strategic cost management, yaitu ―revenue-views- oriented‖ dan ―expense oriented viewpoints‖. Pada konsep strategi harga, misalnya: saat stage introduction, harga bisa dinaikkan karena tingkat sensitivitas harga bagi konsumen relatif rendah dan mereka lebih tertarik dengan performance (Hansen & Mowen 1997:369). Namun saat produk dalam kondisi maturity sensitivitas harga dan performance sangatlah tinggi, sehingga perlu adanya strategi differensiasi dengan meningkatkan kualitas produk, servis, garansi, sehingga produk dapat bersaing dengan pesaingnya.

Bagi perusahaan, pajak yang dikenakan terhadap penghasilan yang diterima atau diperoleh dapat dianggap sebagai biaya cost maupun beban expense dalam menjalankan usaha atau untuk melaku[r]

The results of this study in the form of marketing expense ratio calculation of the total assets, total revenue, cost of revenue and operating cost in the property sector and sub-sector, the calculation of the ratio in the sub-sector ROMI property which is then displayed in the form of charts mapping and made a pattern.

We examined the impact of hospital characteristics on capital expenditures across subperiods and found that the impacts of certain explanatory variables were statistically di€erent before and after CPPS. In response to CPPS, hospital managers have changed several ®nancial and operational characteristics, which could explain some aspects of the reduction of capital expenditures following CPPS. For example, the other-expense variable, which includes drugs, supplies, leases and rentals, was signi®cantly negative in the period subsequent to CPPS. This result indicates that operating leases and rentals may potentially substitute for capital expenditures. Other empirical results suggest that high-cost (low- cost) hospitals decrease (increase) capital expenditures following CPPS, once other factors are controlled for. This ®nding supports Medicare's expectations regarding the redistribution e€ect of the new regulation (Federal Register, 1991, pp. 43427±43428). An important public policy issue is that although reductions in capital expenditures may reduce health care cost, policymakers need to be cognizant of the potentially negative long-term impact on public health.

51000 Harga Pokok Penjualan Rp COST OF SALES 60000 BEBAN USAHA H Rp EXPENSE 61001 Beban Gaji Karyawan Rp EXPENSE 61002 Beban Sewa Rp EXPENSE 61003 Beban Piutang Tak Tertagih Rp EXPENSE[r]

Kerusakan jalan menyebabkan tingkat pelayanan jalan menjadi turun sehingga biaya transportasi tinggi. Kenaikan biaya transportasi terutama kenaikan biaya operasional kendaraan (BOK) dan biaya kehilangan waktu berdampak pada kenaikan biaya kemacetan, biaya penanganan akibat polusi dan biaya kecelakaan. Quick and effective respons perlu dilakukan karena jalan yang rusak berat diawali oleh kerusakan ringan (kerusakan permukaan) yang tidak ditangani secara cepat dan tepat. Penanganan kerusakan jalan harus menggunakan metoda pelaksanaan yang baku (urutan pekerjaan, alat dan material yang dibutuhkan) sehingga penanganan yang dilakukan tepat dan sesuai dengan jenis kerusakan jalan tersebut. Di sisi lain, kerusakan jalan tidak segera ditangani mengakibatkan kerugian masyarakat akan biaya kemacetan, biaya penanganan akibat polusi, dan biaya kecelakaan menjadi semakin tinggi. Sehingga timbul pertanyaan, sampai kapan kerugian akan ditanggung oleh masyarakat? Untuk menjawabnya, perlu dikembangkan model optimasi yang berlaku umum (dengan input data yang bervariasi) yang menghubungkan biaya pemeliharaan jalan dan kerugian masyarakat sebagai fungsi dari tingkat kerusakan ringan jalan, sehingga akan ditemukan suatu kondisi di mana biaya pemeliharaan akan sama dengan kerugian masyarakat. Titik ini mempunyai arti bahwa setelah melewati titik tersebut maka kerugian masyarakat akan melampaui biaya pemeliharaan yang akan dikeluarkan. Model yang dikembangkan bisa digunakan untuk semua obyek studi dengan hanya merubah masukan pada model.

An intangible asset arising from development expenditures on an individual project is recognized only when the Group can demonstrate: (i) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (ii) its intention to complete and its ability to use or sell the asset; (iii) how the intangible asset will generate future economic benefits; (iv) the availability of resources to complete the development of intangible assets; and (v) the ability to measure reliably the expenditures during the development. The carrying value of development costs is reviewed for impairment annually when the asset is not yet in use or more frequently when an indication of impairment arises during the reporting year/period. Upon completion, the development costs are amortized over the estimated useful life of the related intangible asset, and assessed for impairment whenever there is an indication that the intangible asset may be impaired.

Hacyl hypothesis testing indicates that the deferred tax expense and a significant negative effect on earnings management. The existence of IAS 46 which regulates the company’s deferred tax does not guarantee not to perform earnings management. Deferred tax expense arisen from temporary differences between accounting income with taxable profit. The difference between the accounting and fiscal financial statements resulting in the preparation of financial statements, accounting standards give more flexibility for managers to determine the methods and estimates than allowed under the tax. This makes managers take advantage of gaps to manipulate the amount of deferred tax expense owned (Yulianti, 2005). The large amount of deferred tax expense reduces corporate profits, thereby takes effect on the amount of tax to be paid.

Assuming the Periodic Inventory Method, compute the Cost of Goods Sold and Ending Inventory under FIFO, LIFO, and Average cost... Chapter LO 5 Describe and compare the cost flow LO [r]

Nonlinearity and Cost Functions Nonlinearity and Cost Functions A step function is a cost function in which the cost is constant over various ranges of the level of activity, but the c[r]

In the multidimensional life-table, patients can move between disability categories depending on the outcomes of stroke recurrence and recovery (see Additional file 1). Patient flows between the four disability categories were based on various epidemiological estimates (see Table 2). Patients exit the life-table only when they die or reach the age of 100. We divided deaths into four categories, each with its own age-specific rates. Clearly, deaths occur because of the stroke itself either (i) immediately after stroke or (ii) from its complications in a later stage. Since stroke patients face higher probabilities of cardiovascular events other than stroke, we modelled (iii) deaths result- ing from other cardiovascular events separately. Finally, patients can leave the model because of any other, (iv) non-related cause of death. All death, incidence and recurrences rates are stroke severity specific and based either directly on original epidemiological data or are adjusted through a hazard ratio (see table 2). All transi- tions are assumed to take place at the end of each cycle of six months. In our life time perspective a half cycle correction is unnecessary as the effects hardly influence the life-time results. All parameters - i.e., the risk of recurrence, case-fatality rate of stroke, probability of dis- ability after stroke, and the four probabilities of death - affect patients ’ courses in the same way as they did in the original life-table model [5]. The annual probability of a vascular event was assumed constant over time [18]. The life-table was written in Microsoft Excel, and had the following sequence of calculations: (i) transition

Pada penelitian ini, peneliti membuktikan bahwa terdapat pengaruh yang signifikan dari marketing expense terhadap EPS. Hal ini dapat terjadi karena marketing expense merupakan biaya yang paling dominan dialokasikan perusahaan untuk menunjang kelangsungan hidup perusahaan. Dengan adanya biaya perusahaan, kegiatan penjualan dapat ditingkatkan. Srinivasan and Hanssens (2009), menjelaskan bahwa pemasaran merupakan hal yang sangat penting untuk meningkatkan penjualan produk perusahaan sekaligus untuk meningkatkan jumlah pengembalian saham perusahaan. Oleh karena itu, marketing expense berpengaruh terhadap EPS.

Distribution Cost Analysis • Configuration cost and profitability – direct vs indirect, private vs national brands, customer types - discounters,upscales, etc • Full and Direct cost a[r]

Cambridge International A Level results are shown by one of the grades A*, A, B, C, D or E, indicating the standard achieved, A* being the highest and E the lowest. ‘Ungraded’ indicates that the candidate’s performance fell short of the standard required for grade E. ‘Ungraded’ will be reported on the statement of results but not on the certiicate. The letters Q (result pending), X (no result) and Y (to be issued) may also appear on the statement of results but not on the certiicate.

Another variation on the simulations would be to address the question: “What happens if capacity is a hard constraint that cannot be exceeded?” This question can be addressed using exactly the same simulation process as described in Exhibit 8 except that now we assume that the marginal cost of exceeding capacity is slightly larger than the unit contribution margin. With this assumption, it never pays to exceed capacity, but the same equations can be used to generate the optimal capacity. The results of making this assumption are displayed in Exhibit 12. The actual production, which is the lesser of realized demand or capacity, is used to generate the cost data and are used in the regression instead of realized demand. In this case, the phenomena observed in empirical work is attenuated. On average, the β _ coefficient is negative but is not statistically

GE Multilin has set a new standard in metering technology with the introduction of the PQM II. This meter, designed on the latest industry specifications, provides accurate and reliable three-phase power metering with an optional Ethernet and fiber communications module in a small and modern package. The PQM II can be used for a variety of applications including metering of distribution feeders, transformers, generators and motors.

• Saat diaplikasikan ke pada penilaian aktiva, konservatisme menghasilkan aturan mana yang lebih rendah antara biaya dan nilai pasar (lower of cost or market), yang berarti bahwa aktiva dicatat pada nilai yang lebih rendah antara biaya atau nilai pasarnya.

Effective Tax rate Income tax expense Pretax income Effective tax rate = Income tax expense = Taxes Payable + Change in DTL - Change in DTA Income Tax Expense Income Statement Effect[r]