anggaran bop n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
Anggaran BOP PowerPoint Presentation
Download Presentation
Anggaran BOP

Loading in 2 Seconds...

play fullscreen
1 / 5

Anggaran BOP - PowerPoint PPT Presentation


  • 265 Views
  • Uploaded on

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.

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
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.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
anggaran bop

Anggaran BOP

FE Unikal 2010

konsep bop
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
MetodePemisahanBiaya Semi variabel
  • Perkiraan Langsung
  • Stand by Cost
  • Korelasi
  • High Low Point
unsur bop
Unsur BOP
  • Bahan Pembantu
  • Perlengkapan pabrik/produksi
  • Tenaga kerja tak langsung
  • Pemeliharaan Pabrik
  • Listrik pabrik
  • Depresiasi pabrik
  • Asuransi pabrik
  • Lain-lain
konsep anggaran bop
KonsepAnggaran BOP

Standar tarif BOP bisa dibuat :

  • BOP dalam unit
  • BOP dalam satuan waktu