cost-accounting · diff
git:20260810.408b2fb to git:20260810.7f5bb69
11 added, 11 removed. Audit A to A.
---
name: cost-accounting
description: Compute cost of goods sold, absorption vs variable costing, and simple product costing for Indonesian SME operations.
- argument-hint: "<persediaan_awal> <pembelian> <persediaan_akhir>"
+ argument-hint: "<beginning_inventory> <purchases> <ending_inventory>"
risk_level: MEDIUM
rule_type: professional-standard
---
# Cost Accounting
Tracks product and service costs so pricing and margin decisions are grounded in real numbers.
## Core Methods
- * **COGS** (HPP) = Persediaan Awal + Pembelian − Persediaan Akhir; stok akhir dihitung via metode konsisten (FIFO/rata-rata).
- * **Absorption costing**: semua biaya produksi (variabel + tetap) masuk HPP — sesuai SAK EMKM untuk LK.
- * **Variable costing**: hanya biaya variabel masuk HPP; tetap dibebankan saat terjadi — alat analisis internal untuk keputusan harga jangka pendek.
- * **Unit cost** = Total biaya produksi ÷ unit diproduksi; jangan samakan dengan harga jual.
+ * **COGS (Cost of Goods Sold)** = Beginning Inventory + Purchases − Ending Inventory; ending stock is computed via a consistent method (FIFO/average).
+ * **Absorption costing**: all production costs (variable + fixed) enter COGS — per SAK EMKM for financial statements.
+ * **Variable costing**: only variable costs enter COGS; fixed costs are expensed as incurred — an internal analysis tool for short-term pricing decisions.
+ * **Unit cost** = Total production cost ÷ units produced; do not confuse it with the selling price.
## Scope & Safety
- * **Use for**: penetapan harga jual minimal, evaluasi margin produk per SKU, keputusan make-vs-buy.
- * **Do not use for**: pengakuan nilai persediaan di LK dengan metode yang berbeda dari kebijakan yang dipilih (harus konsisten antar periode).
- * Alokasi biaya overhead (listrik, sewa gudang) bersifat estimasi — dokumentasikan basis alokasinya.
- * Data stok harus dipertanggungjawabkan fisik (stock opname) setidaknya tahunan.
+ * **Use for**: setting the minimum selling price, evaluating per-SKU product margins, make-vs-buy decisions.
+ * **Do not use for**: recognizing inventory value in financial statements with a method different from the chosen policy (must be consistent across periods).
+ * Overhead allocation (electricity, warehouse rent) is an estimate — document the allocation basis.
+ * Stock data must be physically accounted for (stock-taking) at least annually.
## Worked Example
- Input: persediaan awal 50 jt; pembelian 300 jt; persediaan akhir 40 jt; unit terjual 2.000.
- Output: COGS = 50 + 300 − 40 = **310 jt**; HPP per unit = 310 jt ÷ 2.000 = **155.000**. Jika harga jual 200.000 → margin kotor per unit 45.000 (22,5%) sebelum biaya operasional.
+ Input: beginning inventory 50 million; purchases 300 million; ending inventory 40 million; 2,000 units sold.
+ Output: COGS = 50 + 300 − 40 = **310 million**; COGS per unit = 310 million ÷ 2,000 = **155.000**. If the selling price is 200.000 → gross margin per unit 45.000 (22.5%) before operating expenses.