Training Accounting, Costing & Cost Control For Manufacturing merupakan program pelatihan profesional yang dirancang untuk meningkatkan kemampuan peserta dalam memahami, menghitung, mencatat, menganalisis, mengelola dan mengendalikan biaya pada perusahaan manufaktur.

Dalam perusahaan manufaktur, informasi biaya memiliki peranan penting dalam menentukan Cost of Goods Manufactured, Cost of Goods Sold, Product Cost, Inventory Valuation, Standard Cost, Manufacturing Overhead serta evaluasi efisiensi proses produksi. Kesalahan dalam pencatatan maupun pembebanan biaya dapat menghasilkan informasi biaya yang tidak akurat dan mempengaruhi keputusan manajemen.

Melalui Training Accounting, Costing & Cost Control For Manufacturing Johnson Indonesia, peserta akan mempelajari Manufacturing Cost, Job Order Costing, Process Costing, Standard Costing, Cost Variance, Cost Allocation, Manufacturing Overhead, Joint Cost, Activity Based Costing serta teknik Managing & Controlling Cost.

Program ini membantu peserta menghubungkan Cost Accounting, Manufacturing Accounting, Product Costing dan Cost Control dengan aktivitas produksi sehingga informasi biaya dapat digunakan secara efektif untuk pengendalian, perencanaan dan pengambilan keputusan perusahaan.

Mengapa Training Accounting, Costing & Cost Control For Manufacturing Penting?

Perusahaan manufaktur memiliki struktur biaya yang lebih kompleks karena melibatkan Direct Material, Direct Labor, Manufacturing Overhead, Work in Process dan Finished Goods. Setiap komponen biaya harus dihitung, dicatat dan dialokasikan secara tepat agar perusahaan memperoleh informasi mengenai biaya produksi yang akurat.

Informasi Manufacturing Cost yang akurat dibutuhkan untuk menentukan Cost of Goods Manufactured, Cost of Goods Sold, harga jual, profitabilitas produk, penyusunan anggaran serta evaluasi efisiensi proses produksi.

Dengan memahami Manufacturing Cost Accounting dan Cost Control, perusahaan dapat meningkatkan kualitas informasi biaya, mengidentifikasi Cost Variance, mengendalikan Manufacturing Overhead serta menemukan peluang peningkatan Cost Efficiency.

Manfaat Training Accounting, Costing & Cost Control For Manufacturing

• Memahami pentingnya pengendalian, pengelolaan dan pelaporan biaya.
• Memahami karakteristik dan komponen biaya Manufacturing.
• Memahami proses perlakuan dan pencatatan biaya Manufacturing.
• Memahami sistem akuntansi biaya Manufacturing.
• Memahami teknik dan aplikasi pengelolaan serta pengendalian biaya.
• Mampu memahami Manufacturing Cost Structure.
• Memahami Job Order Costing dan Process Costing.
• Memahami Standard Costing dan Cost Variance.
• Memahami Cost Allocation dan Manufacturing Overhead.
• Meningkatkan kemampuan Monitoring dan Controlling Cost.

Materi Training Accounting, Costing & Cost Control For Manufacturing

1. Accounting, Costing & Cost Control

• Peran Accounting, Costing & Cost Control.
• Fungsi dan perkembangan Cost Accounting.
• Karakteristik perusahaan Manufacturing.
• PSAK terkait.
• Hubungan Accounting, Costing dan Cost Control.
• Peranan Cost Information bagi manajemen.

2. Manufacturing Cost

• Period Cost dan Product Cost.
• Komponen Manufacturing Cost.
• Struktur dan karakteristik Manufacturing Cost.
• Direct Material Cost.
• Direct Labor Cost.
• Manufacturing Overhead.
• Material, Work in Process dan Finished Goods Cost.
• Absorption Costing.
• Cost of Goods Sold vs Cost of Goods Manufactured.

3. Job Order Costing & System

• Alur dan pendekatan Job Order Costing.
• Cost Object: Product & Department.
• Job Cost Sheet.
• Direct Material dan Direct Labor.
• Cost Allocation – Manufacturing Overhead.
• Sistem akuntansi dan dokumen pendukung.
• Controlling Cost.
• Multiple Overhead Cost Pools.
• End-of-Period Adjustment.

4. Process Costing & System

• Alur dan pendekatan Process Costing.
• Perhitungan Direct Material.
• Perhitungan Direct Labor.
• Perhitungan dan pembebanan Manufacturing Overhead.
• Perhitungan Work in Process.
• Cost Accumulation berdasarkan proses produksi.
• Cost of Production Report.
• Controlling Cost.

5. Costing Equivalent Unit

• Konsep Equivalent Unit.
• Perhitungan Equivalent Unit.
• Cost per Equivalent Unit.
• Work in Process Calculation.
• Completed Unit Cost.
• Rekonsiliasi biaya produksi.

6. Biaya Produksi Per Departemen

• Departmental Costing.
• Cost Center.
• Direct Department Cost.
• Indirect Department Cost.
• Overhead Allocation.
• Cost Transfer antar departemen.
• Department Cost Performance.

7. Standard Costing

• Nature of Standard Costing.
• Komponen Standard Costing.
• Standard Material Cost.
• Standard Labor Cost.
• Standard Manufacturing Overhead.
• Perhitungan berbasis Standard Costing.
• Standard Cost vs Actual Cost.

8. Standard Cost Variance Analysis

• Analisis Standard Cost Variance.
• Material Price Variance.
• Material Usage Variance.
• Labor Rate Variance.
• Labor Efficiency Variance.
• Manufacturing Overhead Variance.
• Analisis penyebab Cost Variance.
• Corrective Action.

9. Managing & Controlling Cost

• Monitoring and Controlling Cost.
• Monitoring Job.
• Cost Performance Monitoring.
• Cost Performance Index.
• Schedule Performance Index.
• Cost Reporting.
• Identifikasi penyimpangan biaya.
• Corrective Action dalam Cost Control.

10. Manufacturing Cost Reporting

• Manufacturing Cost Report.
• Material Cost Report.
• Labor Cost Report.
• Manufacturing Overhead Report.
• Work in Process Report.
• Finished Goods Cost Report.
• Cost Variance Report.
• Management Cost Reporting.

11. Joint Process & Joint Cost

• Konsep Joint Process.
• Konsep Joint Cost.
• Metode Harga Pasar.
• Metode Nilai Harga Hipotesis.
• Metode Unit Fisik.
• Metode Rata-Rata Sederhana.
• Metode Rata-Rata Tertimbang.

12. Joint Product & By-Product Costing

• Biaya Produk Bersama.
• Perhitungan Joint Product Cost.
• Joint Cost Allocation.
• Biaya Produk Sampingan.
• Accounting for By-Product.
• Pengaruh Joint Cost terhadap Product Cost.

13. Activity Based Costing

• Konsep Activity Based Costing.
• Activity Identification.
• Cost Pool.
• Cost Driver.
• Activity Cost.
• Overhead Allocation berdasarkan aktivitas.
• Product Costing menggunakan ABC.
• Identifikasi aktivitas Non Value Added.

14. Manufacturing Overhead Management

• Manufacturing Overhead Classification.
• Overhead Cost Pool.
• Overhead Allocation Base.
• Predetermined Overhead Rate.
• Under-Applied Overhead.
• Over-Applied Overhead.
• Overhead Cost Control.

15. Manufacturing Cost Control

• Cost Planning.
• Budget vs Actual Manufacturing Cost.
• Cost Variance Analysis.
• Material Cost Control.
• Labor Cost Control.
• Manufacturing Overhead Control.
• Waste & Scrap Cost Analysis.
• Cost Efficiency Analysis.

16. Workshop & Case Study Manufacturing Costing

• Perhitungan Manufacturing Cost.
• Job Order Costing Exercise.
• Process Costing Exercise.
• Equivalent Unit Calculation.
• Standard Cost & Variance Analysis.
• Manufacturing Overhead Allocation.
• Joint Cost Allocation.
• Manufacturing Cost Control Analysis.

Topik Pendukung / Pengayaan Materi

Materi Accounting, Costing & Cost Control For Manufacturing dapat dikembangkan sesuai kebutuhan perusahaan melalui beberapa topik pendukung berikut:

• Manufacturing Cost Analysis & Cost Optimization.
• Product Costing & Profitability Analysis.
• Budget vs Actual Manufacturing Cost.
• Standard Costing & Advanced Variance Analysis.
• Activity Based Costing & Cost Driver Analysis.
• Cost Reduction for Manufacturing.
• Cost of Quality & Waste Cost Analysis.
• Manufacturing Cost KPI & Performance Dashboard.

Target Peserta Training

Berdasarkan brosur sumber, Training Accounting, Costing & Cost Control For Manufacturing ditujukan kepada pihak yang membutuhkan peningkatan kompetensi dalam Accounting, Costing dan Cost Control khususnya pada perusahaan Manufacturing.

Program ini sangat relevan bagi Accounting Manager, Finance Manager, Cost Accounting Manager, Cost Controller, Cost Accountant, Accounting Supervisor, Finance Supervisor, Cost Control Supervisor, Cost Analyst, Budget Analyst, Production Cost Analyst, Internal Auditor, Production Manager serta profesional yang bertanggung jawab terhadap Manufacturing Cost dan Cost Control.

Trainer / Facilitator

Tim Trainer Johnson Indonesia

Training menggunakan pendekatan konsep, diskusi, latihan perhitungan dan studi kasus sehingga peserta dapat menghubungkan Manufacturing Cost Accounting dengan kondisi aktual proses produksi dan struktur biaya perusahaan.

Jadwal Public Training

No.	Tanggal Pelaksanaan
1	23-24 September 2026
2	26-27 Oktober 2026
3	28-29 November 2026
4	14-15 Desember 2026

Jam Pelaksanaan Training

• Offline Training: 2 hari, pukul 09.00–16.00 WIB.
• Online Training: 2 hari, pukul 09.00–16.00 WIB.

Metode Training

• Offline Training – Hotel / Johnson Training Center.
• Online Training – Zoom Meeting.
• Public Training.
• Private Training.
• Corporate / In-House Training sesuai kebutuhan perusahaan.

Lokasi Training Jakarta

Alternatif lokasi Offline  Training Jakarta antara lain Hotel Ciputra, Ibis Group, Hotel Oria Jakarta, Holiday Inn Jakarta Wahid Hasyim, atau hotel lainnya yang akan dikonfirmasikan kepada peserta. Private Training juga dapat diselenggarakan di Johnson Training Center – Komp. Daan Mogot Baru 3A/10, Jakarta Barat.

Fee Investasi Training

Offline Training Jakarta

Rp 5.950.000/orang – 2 Hari Minimal mengirimkan 3 peserta – Pasti Running di Hotel. Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Offline Training Luar Kota Jakarta

• Rp 12.000.000/orang – PASTI RUNNING
• Rp 8.500.000/orang – mengirimkan 1–5 peserta
• Rp 8.000.000/orang – mengirimkan lebih dari 5 peserta

Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Private Onsite Training – Johnson Training Center

• Rp 8.000.000/orang / 2 Hari – PASTI RUNNING
• Rp 5.950.000/orang / 1 Hari – PASTI RUNNING

Lokasi: Johnson Training Center. Termasuk Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Online Communication Training

Rp 5.500.000/orang Durasi: 2 hari, pukul 09.00–16.00 WIB melalui Zoom Meeting.

Daftar Client Training Accounting, Costing & Cost Control For Manufacturing

Daftar perusahaan yang telah mengikuti Training Accounting, Costing & Cost Control For Manufacturing atau program Cost Accounting terkait dapat diperbarui berdasarkan database pelaksanaan training Johnson Indonesia.

Mengapa Memilih Training Accounting, Costing & Cost Control For Manufacturing Johnson Indonesia?

Johnson Indonesia merupakan training provider Indonesia yang menyediakan berbagai program corporate training, public training, in-house training, online training dan pengembangan kompetensi profesional.

Training Accounting, Costing & Cost Control For Manufacturing Johnson Indonesia mengintegrasikan Manufacturing Accounting, Cost Accounting, Job Order Costing, Process Costing, Standard Costing, Cost Allocation, Activity Based Costing dan Cost Control untuk meningkatkan kualitas informasi biaya perusahaan.

Pendekatan training menggunakan konsep, diskusi, latihan perhitungan dan studi kasus sehingga peserta dapat menghubungkan materi dengan struktur biaya, sistem Costing dan proses produksi aktual perusahaan.

Inhouse Training Accounting, Costing & Cost Control For Manufacturing

PT Johnson Indonesia juga menyediakan Inhouse Training Accounting, Costing & Cost Control For Manufacturing yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri Manufacturing, proses produksi, struktur biaya, sistem Cost Accounting, metode Costing, Manufacturing Overhead, Standard Cost, Cost Allocation, Cost Control serta permasalahan aktual yang dihadapi perusahaan.

Program dapat dikembangkan menjadi Manufacturing Cost Accounting, Cost Accounting for Manufacturing, Manufacturing Cost Control, Product Costing, Standard Costing & Variance Analysis, Job Order & Process Costing maupun Manufacturing Cost Analysis & Control.

Workshop dapat menggunakan data atau studi kasus yang disesuaikan dengan aktivitas perusahaan seperti Material Cost, Labor Cost, Manufacturing Overhead, Work in Process, Finished Goods, Cost of Goods Manufactured, Cost Variance dan Product Cost.

Materi, studi kasus, workshop, durasi, jadwal, lokasi dan metode pelaksanaan dapat disesuaikan dengan kebutuhan perusahaan.

Training Cost Accounting & Manufacturing yang Terkait

• Training Cost Accounting Managemen– membahas Cost Classification, Job Order Costing, Process Costing, Standard Costing, Manufacturing Cost dan Cost Allocation.
• Training Activity Based Costing– membahas Activity Cost, Cost Pool, Cost Driver dan Manufacturing Overhead Allocation.
• Training Cost Control Management– membahas Cost Planning, Cost Monitoring, Cost Analysis dan Cost Control.
• Training Cost Management Reduction – Driving Cost Down– membahas Cost Reduction, Cost Driver, Cost Efficiency, Waste Reduction dan peningkatan profitabilitas.
• Training Accounting For Inventory– membahas Inventory Costing, Inventory Valuation, Stock Control dan Accounting Treatment persediaan.
• Training Accounting Best Practic– membahas Accounting Process, Internal Control, Costing dan Financial Reporting.
• Training Managerial Accounting: Planning, Control & Decision Making– membahas Cost Analysis, Budgeting, Cost Control, Performance Measurement dan Decision Making.

Training Accounting, Costing & Cost Control For Manufacturing Johnson Indonesia

Training Accounting, Costing & Cost Control For Manufacturing Johnson Indonesia membantu profesional Accounting, Finance, Cost Accounting dan Manufacturing meningkatkan kompetensi dalam Manufacturing Cost, Job Order Costing, Process Costing, Standard Costing, Cost Variance, Manufacturing Overhead, Cost Allocation, Joint Cost, Activity Based Costing dan Cost Control.

Program tersedia melalui Public Training Accounting Costing & Cost Control For Manufacturing, Offline Training, Online Training, Private Training serta Inhouse Training Accounting, Costing & Cost Control For Manufacturing yang dapat disesuaikan dengan kebutuhan perusahaan.

Dengan sistem Manufacturing Cost Accounting yang lebih baik, perusahaan dapat meningkatkan akurasi Product Cost, mengendalikan Material, Labor dan Overhead Cost, menganalisis Cost Variance, meningkatkan Cost Efficiency serta menyediakan informasi biaya yang lebih akurat untuk mendukung pengambilan keputusan manajemen.