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Arti Penjelasan Istilah Direct costing adalah
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Istilah Arti kata Direct costing dalam Kamus Besar Bahasa Indonesia (KBBI) & Kamus Ekonomi Uang & Bank – Penggunaan kata kata yang jarang digunakan seringkali menyebabkan kita tidak paham tentang makna arti dari percakapan/topik tersebut Direct costing

 

Arti Direct costing secara singkat adalah Penetapan biaya langsung

Berikut adalah contoh penggunaan direct costing dalam bisnis:

  1. Perusahaan manufaktur: Sebuah perusahaan manufaktur menggunakan direct costing untuk menghitung biaya produksi suatu produk. Mereka hanya memperhitungkan biaya langsung yang berkaitan langsung dengan produksi produk tersebut, seperti bahan baku, tenaga kerja langsung, dan biaya langsung lainnya. Dalam analisis laba rugi, biaya tetap seperti sewa pabrik dan gaji manajemen tidak diperhitungkan dalam biaya produk.
  2. Bisnis e-commerce: Sebuah perusahaan e-commerce yang menjual produk fisik menggunakan direct costing untuk menghitung biaya produk yang dijual. Mereka hanya memperhitungkan biaya langsung yang terkait dengan produk seperti harga pembelian produk dari pemasok, biaya pengiriman, dan biaya pengepakan. Biaya tetap seperti biaya pemasaran online dan biaya server tidak diperhitungkan dalam perhitungan biaya produk.
  3. Jasa konsultasi: Sebuah perusahaan jasa konsultasi menggunakan direct costing untuk menghitung biaya proyek konsultasi yang ditawarkan kepada klien. Mereka hanya memperhitungkan biaya langsung yang berkaitan langsung dengan proyek, seperti waktu dan biaya tenaga kerja konsultan yang dihabiskan untuk proyek tersebut. Biaya tetap seperti biaya kantor dan biaya administrasi umumnya tidak diperhitungkan dalam biaya proyek.

Dalam semua contoh di atas, direct costing digunakan untuk memperhitungkan biaya langsung secara spesifik terhadap produk atau jasa yang dihasilkan. Hal ini membantu perusahaan dalam mengambil keputusan terkait penetapan harga, analisis laba rugi, dan mengelola biaya dengan lebih efektif.

Perlu diketahui bahwa Penggunaan kata Direct costing tersebut sebenarnya seringkali ditemukan di Industri keuangan & perbankan, pekerja professional startup berbasis teknologi, hingga dalam forum forum meeting internasional, Rapat Bagian Keuangan, Rapat Koordinasi Pengelolaan Keuangan, Rapat Internal Perusahaan. Rapat Umum Pemegang Saham, Rapat Evaluasi Kinerja Perusahaan, hingga Obrolan Media Sosial seperti Instagram, Tiktok, Facebook Group, Twitter, Linkedin atau whatsapp telegram group.

 

Semoga penjelasan definisi kosakata Direct costing dapat menambah wawasan & pengetahuan anda dalam berkomunikasi.

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