materi-10-Akuntansi-Biaya-Tenaga-Kerja.pptx

Novera KM

COST ACCOUNTING MATERI-10 AKUNTAN AKUNT ANSI SI BIA BIAY YA TE TENAGA NAGA KERJA UNIVERSITAS UNIVERSIT AS ESA ES A UNGGUL  JAKART  JAKAR TA

DEFINISI BIAYA TENAGA KERJA  Tenaga  Tenaga er!a er!a "er#$aan #%a&a '%( a)a# "en)a* +ang ,(e*#aran ,(e*#aran ar+aan #n)# "engo*a& $ro,#.  B(a+a )enaga er!a a,a*a& &arga +ang ,(/e/anan #n)# $engg#naan )enaga er!a "an#%(a )er%e/#).. )er%e/#) .. 

ENGGOL ENGGO LONGA ONGAN N BIA BIAY YA TENAGA KERJA 

Da*a" $er#%a&aan "an#a)#r $enggo*ongan eg(a)an )enaga er!a ,a$a) ,(*a#an %e/aga( /er(#)2 /er(#)2 1.

enggo*ongan "en#r#) #ng%( $oo ,a*a" organ(%a%( $er#%a&aan2 

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B(a+a )enaga er!a $ro,#%(3 4on)o&2 ga!(3 e%e!a&)eraan ,an *e"/#r ar+aan $a/r(5 #$a& "an,or $a/r(3 ga!( "ana!er $a/r( B(a+a )enaga er!a $e"a%aran3 4on)o&2 #$a& ,an e%e!a&)eraan ar+aan $e"a%aran3 o"(%( $ra"#n(aga3 ga!( "ana!er $e"a%aran. B(a+a )enaga er!a a,"(n(%)ra%( 6 #"#"3 4on)o&2 ga!( 6 e%e!a&)eraan ar+aan /ag(an a#n)an%(3 $er%ona*(a 6 %ere)ar(a)

7.

enggo*ongan "en#r#) eg(a)an ,e$ar)e"en,e$ar)e"en ,a*a" $er#%a&aan 4on)o&2 /(a+a )enaga er!a /ag(an $#*$3 /(a+a )enaga er!a /ag(an er)a%3 /(a+a )enaga er!a /ag(an a#n)an%(3 /(a+a )enaga er!a /ag(an $er%ona*(a 

8.

enggo*ongan "en#r#) !en(% $eer!aann+a Da*a" %#a)# ,e$ar)e"en3 ,e$ar)e"e n3 )enaga er!a ,a$a) ,(go*ongan ,(go*ong an "en#r#) %(a) $eer!aann+a. Con)o&2 C on)o&2 ,a*a" ,e$ar)e"en $ro,#%( /(a+a )enaga er!a ,(go*ongan ,(go*ongan a)a% #$a& o$era)or3 #$a& "an,or3 #$a& $en+e*(a. 

9.

enggo*ongan "en#r#) &#/#ngann+a ,engan $ro,# 

 Tenaga  Tenaga er!a *ang%#ng  ar+aan +ang %e4ara *ang%#ng (#) %er)a "e"$ro,#%( $ro,# !a,(3 +ang !a%an+a ,a$a) ,(#%#) %e4ara *ang%#ng $a,a $ro,# ,an #$a&n+a "er#$aan /ag(an +ang /e%ar ,a*a" "e"$ro,#%( $ro,#.  "er#$aan #n%#r /(a+a $ro,#%(.  Tenaga  Tenaga er!a )(,a *ang%#ng  )enaga er!a +ang !a%an+a )(,a %e4ara *ang%#ng ,a$a) ,(#%#) $a,a $ro,#  "er#$aan #n%#r /(a+a over&ea, $a/r( 

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AKUNTANSI BIAYA TENAGA KERJA 

B(a+a )enaga er!a ,a$a) ,(/ag( ,a*a" )(ga go*ongan /e%ar3 +a()#2 1.

7. 8.

Ga!( ,an #$a& reg#*er  !#"*a& ga!( ,an #$a& /r#)o ,(#rang( ,engan $o)ongan$o)ongan %e$er)( $a!a $eng&a%(*an ar+aan ,an /(a+a a%#ran%( &ar( )#a. re"( re"( *e"/#r * e"/#r B(a+a-/(a+a +ang /er&#/#ngan ,engan )enaga er!a :*a/or re*a)e, 4o%)%;. 

GAJI DAN UA< 

Sa*a& %a)# 4ara $er&()#ngan #$a& ar+aan ,a*a" $er#%a&aan a,a*a& ,engan "enga*(an )ar( #$a& ,engan !a" er!a ar+aan.

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a,a Jo/ Or,er Co%)(ng ,o#"en +ang ,(g#naan #n)# $er&()#ngan #$a& ar+aan a,a*a&2 1.

Kar)# eren)(a* $(e4e ra)e  Ta+*or $*an 

Mengg#naan )ar( )(a$ $o)ong #n)#  !#"*a& e*#aran e*#aran ren,a& $er !a" ,an )ar( )(a$ $o)ong +ang *a(n #n)# !#"*a& e*#aran )(ngg( $er $ er !a".

ENDA E NDA ATAN LE LEMB MBUR UR 

en,a$a)an en,a$a)an *e"/#r )er,(r( a)a% ,#a e*e"en +a()#2  Tar(  Tar( #$a& reg#*er re"(#" *e"/#r

1. 7. 

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en,a$a)an *e"/#r "er#$aan !#"*a& )a"/a&an #n)# !a" er!a +ang "e*e/(&( /a)a% )er)en)#. Ba)a% ()# "#ng(n %a!a 90  !a" er!a er!a $er "(ngg# a)a#  !a" er!a er!a $er &ar(. er*a#an $re"(#" *e"/#r2 re"( re"( *e"/#r ,a$a) , a$a) ,()a"/a&an $a,a #$a& )enaga er!a *ang%#ng ,an ,(/e/anan $a,a $eer!aan a)a# ,e$ar)e"en )e"$a) )er!a,(n+a *e"/#r )er%e/#) a$a/(*a $a/r( )e*a& /eer!a $a,a a$a%()a% $en#& ,an $e*anggan "a# "ener("a /e/an /e/ an )a"/a&an arena arena *e"/#r )er%e/#). .re"( re"( *e"/#r ,a$a) , a$a) ,($er*a#an %e/ag( #n%#r /(a+a over&ea, $a/r( a)a# ,(e*#aran ,(e*#aran %a"a %ea*( ,ar( &arga $oo $oo $ro,# ,an ,(angga$ ,(angg a$ %e/aga( /(a+a $er(o,e a$a/(*a *e"/#r )er%e/#) )er!a,( arena arena e)(,ae'%(enan a)a# $e"/oro%an a)# er!a. .

La/or Re*a)e, Co%)% 

Se) #$ T("e  a)# +ang ,($er*#an ,($er*#an #n)# "e"#*a( $ro,#%(. Se) #$ Co%)%  B(a+a-/(a+a +ang ,(e*#aran #n)# "e"#*a( $ro,#%( ,(%e/#) set up costs.  T(ga 4ara $er*a#an $er*a#an )er&a,a$ )er&a,a$ %e) #$ 4o%)%2 

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1.

D("a%#an e ,a*a" e*o"$o /(a+a )enaga ) enaga er!a *ang%#ng  /(*a ,a$a) ,((,en)('a%(an $a,a $e%anan )er)en)#. D("a%#an %e/aga( #n%#r /(a+a over&ea, $a/r( D(/e/anan e$a,a $e%anan +ang /er%ang#)an ,a*a" e*o"$o /(a+a )er%en,(r(. 

7. 8.

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I,*e T("e  a)#  a)# "engangg#r "engangg #r /ag( ar+aan arena arena a,an+a &a"/a)an-&a"/a)an3 er#%aan "e%(n a)a# e#rangan $eer!aan.  B(a+a +ang ,( , (e*#aran e*#aran %e*a"a I,*e  T("e  T("e ,($er*a#an ,($er*a#an %e/aga( #n%#r /(a+a over&ea, $a/r(. 

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