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Absorption Costing : istilah, Arti kata, Makna & Pengertian adalah
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Pengertian Istilah Arti kata Absorption Costing dalam Kamus Besar Bahasa Indonesia (KBBI) & Kamus Ekonomi Uang & Bank – Akhir Akhir ini banyak penggunaan kata kata baru yang jarang digunakan, seringkali menyebabkan kita tidak paham makna arti dari Absorption Costing

Penggunaan kata Absorption Costing tersebut sebenarnya sering ditemukan di dunia perbankan, pekerja professional, seperti forum meeting, Rapat Bagian Keuangan, Rapat Koordinasi Pengelolaan Keuangan, Rapat Internal. Rapat Umum Pemegang Saham, Rapat Evaluasi Kinerja, hingga Media Sosial seperti Instagram, Tiktok, Facebook, Twitter atau whatsapp telegram group

Arti Absorption Costing adalah penetapan biaya lengkap

Penggunaan “Absorption Costing” dalam bisnis mengacu pada metode penetapan biaya yang mencakup semua biaya produksi, baik biaya langsung maupun biaya tidak langsung, ke dalam harga jual produk atau jasa. Dalam metode ini, biaya produksi ditanggung sepenuhnya oleh produk atau jasa yang dihasilkan.

Berikut adalah contoh penggunaan “Absorption Costing” dalam bisnis:

  1. Perusahaan Manufaktur: Sebuah perusahaan manufaktur menggunakan metode Absorption Costing untuk menetapkan biaya produksi produknya. Biaya langsung seperti bahan baku, tenaga kerja langsung, dan overhead pabrik termasuk dalam perhitungan biaya produksi. Biaya produksi ini kemudian didistribusikan ke setiap unit produk yang dihasilkan. Misalnya, jika biaya produksi suatu produk adalah $100 dan perusahaan menghasilkan 100 unit produk, maka biaya produksi yang ditanggung oleh setiap unit produk adalah $1.
  2. Bisnis Jasa: Sebuah perusahaan jasa, seperti perusahaan konsultan, juga dapat menggunakan metode Absorption Costing untuk menetapkan biaya jasa yang diberikan kepada klien. Biaya langsung seperti gaji karyawan, biaya kantor, dan biaya pemasaran termasuk dalam perhitungan biaya jasa. Biaya ini kemudian ditanggung oleh klien melalui penentuan harga jasa yang mencakup semua biaya tersebut.

Dengan menggunakan metode Absorption Costing, perusahaan dapat memperoleh informasi yang lebih komprehensif tentang biaya produksi atau jasa yang mereka berikan. Metode ini juga memastikan bahwa semua biaya yang terkait dengan produksi atau jasa diperhitungkan dalam penetapan harga, sehingga membantu perusahaan dalam mengambil keputusan yang tepat mengenai penetapan harga, perencanaan laba, dan evaluasi kinerja keuangan. Berdasarkan penjelasan dan pendapat dari orang sukses / rich people.

Semoga penjelasan definisi kosakata Absorption Costing dapat menambah wawasan dan pengetahuan anda tentang Dunia Ekonomi Uang & Bank

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