Analisis Komprehensif Sistem Akuntansi Biaya dalam Mendukung Efisiensi Produksi dan Pengambilan Keputusan Manajerial

Abstract

The cost accounting system is an essential component of the accounting information system, functioning to record, classify, process, and report all costs incurred during the production process. The cost information produced plays an important role in determining the cost of goods manufactured, controlling production costs, and supporting managerial decision-making. This paper discusses comprehensively the definition, objectives, and functions of the cost accounting system, as well as its key elements, including the functions involved and the documents used—such as production orders, material requisition forms, time cards, and cost sheets. The study also explains various control mechanisms applied to raw materials, direct labor, and factory overhead, all of which are integrated into production procedures to ensure efficiency and accuracy in cost accumulation. Furthermore, the cost accounting process is outlined beginning with transaction recording, cost classification, cost processing through costing methods, and the preparation of managerial reports used for evaluation and control. The importance of internal control is emphasized through preventive, detective, and corrective measures, along with controls over input, processing, and output to minimize errors and fraud. A case study in a food manufacturing company illustrates the practical application of the cost accounting system, covering the flow of raw material purchases, labor usage, overhead allocation, production completion, and product sales, supported by document authorization and ERP technology. Overall, the cost accounting system serves as a fundamental framework for generating accurate and relevant information that supports effective management in manufacturing companies and other business entities.