1 / 5

Anggaran BOP

Anggaran BOP. FE Unikal 2010. Konsep BOP. BOP adalah biaya semi variabel, meliputi : BOP Tetap Tidak terpengaruh dengan volume produksi BOP Variabel Mengikuti volume produksi. Metode Pemisahan Biaya Semi variabel. Perkiraan Langsung Stand by Cost Korelasi High Low Point.

minty
Download Presentation

Anggaran BOP

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Anggaran BOP FE Unikal 2010

  2. Konsep BOP • BOP adalah biaya semi variabel, meliputi : • BOP Tetap Tidak terpengaruh dengan volume produksi • BOP Variabel Mengikuti volume produksi

  3. MetodePemisahanBiaya Semi variabel • Perkiraan Langsung • Stand by Cost • Korelasi • High Low Point

  4. Unsur BOP • Bahan Pembantu • Perlengkapan pabrik/produksi • Tenaga kerja tak langsung • Pemeliharaan Pabrik • Listrik pabrik • Depresiasi pabrik • Asuransi pabrik • Lain-lain

  5. KonsepAnggaran BOP Standar tarif BOP bisa dibuat : • BOP dalam unit • BOP dalam satuan waktu

More Related