AKUNTANSI BIAYA
Keywords:
akuntansi, biayaSynopsis
Di tengah persaingan bisnis yang ketat, akurasi perhitungan biaya menjadi penentu utama kelangsungan sebuah usaha. Buku Akuntansi Biaya ini hadir sebagai panduan esensial yang membedah evolusi tata kelola biaya, mulai dari era produksi massal hingga perubahan strukturnya di era digital dan Revolusi Industri 4.0. Pembaca akan diajak memahami konsep dasar klasifikasi, perilaku biaya, serta elemen penting dalam menentukan harga pokok produksi.
Secara praktis, buku ini mengupas tuntas perhitungan biaya bahan baku, akuntansi tenaga kerja langsung, hingga penggolongan biaya overhead pabrik (BOP). Pembahasan diperkaya dengan simulasi penentuan tarif, pencatatan jurnal, hingga perbandingan mendalam antara metode full costing dan variable costing. Di akhir bagian, buku ini membedah perbedaan karakteristik serta aplikasi riil metode harga pokok pesanan dan harga pokok proses.
Ditulis dengan bahasa yang lugas dan sistematis, buku ini menjauhkan kesan bahwa akuntansi itu rumit. Referensi berharga ini sangat terbuka serta ramah dipelajari oleh siapa saja, mulai dari pelaku UMKM, pengembang bisnis kreatif, mahasiswa lintas jurusan, hingga masyarakat umum yang ingin mahir mengelola efisiensi keuangan usahanya.
References
Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evaluation of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525–559.
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. (2012). Management accounting: Information for decision-making and strategy execution (6th ed.). Pearson.
Blocher, E. J., Stout, D. E., Juras, P. E., & Smith, S. D. (2022). Cost management: A strategic emphasis (9th ed.). McGraw-Hill Education.
Brewer, P. C., Garrison, R. H., & Noreen, E. W. (2022). Introduction to managerial accounting (9th ed.). McGraw-Hill Education.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25. https://doi.org/10.1006/mare.1999.0119
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7–8), 836–863. https://doi.org/10.1016/j.aos.2008.01.003
Carter, W. K. (2015). Cost accounting (15th ed.). Cengage Learning.
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7
Cooper, R., & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard Business Review, 66(5), 96–103.
Drury, C. (2018). Management and cost accounting (10th ed.). Cengage Learning.
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial accounting (17th ed.). McGraw-Hill Education.
Hansen, D. R., Mowen, M. M., & Heitger, D. L. (2022). Managerial accounting: The cornerstone of business decision-making (8th ed.). Cengage Learning.
Henri, J.-F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001
Hilton, R. W., & Platt, D. E. (2020). Managerial accounting: Creating value in a dynamic business environment (12th ed.). McGraw-Hill Education.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2021). Cost accounting: A managerial emphasis (17th ed.). Pearson.
Ittner, C. D., & Larcker, D. F. (2001). Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics, 32(1–3), 349–410. https://doi.org/10.1016/S0165-4101(01)00026-X
Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity-based costing. Harvard Business Review, 82(11), 131–138.
Kaplan, R. S., & Atkinson, A. A. (1998). Advanced management accounting (3rd ed.). Prentice Hall.
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard: Measures that drive performance. Harvard Business Review, 70(1), 71–79.
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232. https://doi.org/10.1016/S0361-3682(95)00040-2
Langfield-Smith, K., Thorne, H., & Hilton, R. W. (2018). Management accounting: Information for creating and managing value (8th ed.). McGraw-Hill Education.
Luft, J., & Shields, M. D. (2003). Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2–3), 169–249. https://doi.org/10.1016/S0361-3682(02)00026-0
Malmi, T., & Brown, D. A. (2008). Management control systems as a package: Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
Merchant, K. A., & Van der Stede, W. A. (2017). Management control systems: Performance measurement, evaluation and incentives (4th ed.). Pearson.
Mulyadi. (2020). Akuntansi biaya (5th ed.). UPP STIM YKPN.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Rudianto. (2013). Akuntansi manajemen: Informasi untuk pengambilan keputusan strategis. Erlangga.
Samryn, L. M. (2012). Akuntansi manajemen: Informasi biaya untuk mengendalikan aktivitas operasi dan investasi. Kencana Prenada Media Group.
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7, 148–166.
Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business School Press.
Siregar, B., Suripto, B., Hapsoro, D., Lo, E. W., & Biyanto, F. (2013). Akuntansi manajemen. Salemba Empat.
Zimmerman, J. L. (2020). Accounting for decision making and control (10th ed.). McGraw-Hill Education.
Published
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
