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Prinsip Perakaunan
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Prinsip Perakaunan
Jenis Kos dan Kerja dalam Proses
Prinsip Perakaunan
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Jenis Kos dan Kerja dalam Proses
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Maksud Perakaunan Kos
Proses penilaian dan pemprosesan data daripada aktiviti yang berlaku dalam industri
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Maksud kos
Perbelanjaan firma terhadap penggunaan faktor-faktor pengeluaran
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Jenis kos (1)
Kos tetap
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Jenis kos (2)
Kos berubah
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Maksud Kos Pengeluaran
Semua kos yang terlibat dalam proses pengeluaran sesuatu produk
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Komponen Kos Pengeluaran (1)
Kos Bahan Langsung
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Komponen Kos Pengeluaran (2)
Kos Buruh Langsung
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Komponen Kos Pengeluaran (3)
Belanja Langsung
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Komponen Kos Pengeluaran (4)
Kos Overhead
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Rumus Kos Pengeluaran
Kos Bahan Langsung + Kos Buruh Langsung + Belanja Langsung + Kos Overhead
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