JENIS-JENIS
BIAYA DI PERUSAHAAN GARMENT
|
|||||||||
NO
|
JENIS
BIAYA
|
KODE
BUKU BESAR
|
KLASIFIKASI
|
KLASIFIKASI
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|||||
B.TETAP
|
B.VARIABEL
|
B. OPERASIONAL
|
B. NON OPERASIONAL
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1
|
Sumber Daya Manusia
|
FM-EF-00-SS-00
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|||||||
·
Biaya
Gaji Pimpinan
|
FM-EF-00-SS-01
|
V
|
V
|
||||||
·
Biaya
Gaji Staff
|
FM-EF-00-SS-02
|
V
|
V
|
||||||
·
Biaya
Gaji Satpam
|
FM-EF-00-SS-03
|
V
|
V
|
||||||
·
Biaya
Gaji Karyawan
|
FM-EF-00-SS-04
|
V
|
V
|
||||||
·
Biaya
Gaji Lembur
|
FM-EF-00-SS-05
|
V
|
V
|
||||||
·
Biaya
Premi Prestasi
|
FM-EF-00-SS-06
|
V
|
V
|
||||||
·
Biaya
BPJS Kesehatan
|
FM-EF-00-SS-07
|
V
|
V
|
||||||
·
Biaya
BPJS Ketenagakerjaan
|
FM-EF-00-SS-08
|
V
|
V
|
||||||
·
Biaya Tunjangan Sosial
|
FM-EF-00-SS-09
|
V
|
V
|
||||||
·
Biaya Tunjangan Makan
|
FM-EF-00-SS-10
|
V
|
V
|
||||||
·
Biaya Tunjangan Dinas Luar
|
FM-EF-00-SS-11
|
V
|
V
|
||||||
·
Biaya THR
|
FM-EF-00-SS-12
|
V
|
V
|
||||||
·
Biaya Bonus Tahunan
|
FM-EF-00-SS-13
|
V
|
V
|
||||||
2
|
Operasional
|
FM-EF-01-SO-00
|
|||||||
·
Biaya Bahan Baku (
fabric)
|
FM-EF-01-SO-01
|
V
|
V
|
||||||
·
Biaya Bahan Penolong (
aksesoris)
|
FM-EF-01-SO-02
|
V
|
V
|
||||||
·
Biaya
Listrik
|
FM-EF-01-SO-03
|
V
|
V
|
||||||
·
Biaya
Air
|
FM-EF-01-SO-04
|
V
|
V
|
||||||
·
Biaya Uap
|
FM-EF-01-SO-05
|
V
|
V
|
||||||
·
Biaya mesin-mesin
|
FM-EF-01-SO-06
|
V
|
V
|
||||||
·
Biaya Perawatan Gedung
|
FM-EF-01-SO-07
|
V
|
V
|
||||||
·
Biaya Perawatan Mesin-mesin
|
FM-EF-01-SO-08
|
V
|
V
|
||||||
·
Biaya Telepon
|
FM-EF-01-SO-09
|
V
|
V
|
||||||
·
Biaya Print
|
FM-EF-01-SO-10
|
V
|
V
|
||||||
·
Biaya Kertas-kertas
|
FM-EF-01-SO-11
|
V
|
V
|
||||||
·
Biaya Bon Administrasi
|
FM-EF-01-SO-12
|
V
|
V
|
||||||
·
Biaya BBM
|
FM-EF-01-SO-13
|
V
|
V
|
||||||
·
Biaya Alat-alat Tulis
|
FM-EF-01-SO-14
|
V
|
V
|
||||||
·
Biaya Air Minum
|
FM-EF-01-SO-15
|
V
|
V
|
||||||
3
|
Marketing
|
FM-EF-02-SM-00
|
|||||||
·
Biaya Promosi
|
FM-EF-02-SM-01
|
V
|
V
|
||||||
·
Biaya Reklame
|
FM-EF-02-SM-02
|
V
|
V
|
||||||
·
Biaya Iklan
|
FM-EF-02-SM-03
|
V
|
V
|
||||||
·
Biaya Fashion Show
|
FM-EF-02-SM-04
|
V
|
V
|
||||||
·
Biaya Foto Shoot
|
FM-EF-02-SM-05
|
V
|
V
|
||||||
·
Biaya Sewa Model
|
FM-EF-02-SM-06
|
V
|
V
|
||||||
·
Biaya Designer
|
FM-EF-02-SM-07
|
V
|
V
|
||||||
·
Biaya Pengiriman
|
FM-EF-02-SM-08
|
V
|
V
|
||||||
·
Biaya Transportasi
|
FM-EF-02-SM-09
|
V
|
V
|
||||||
4
|
Administrasi dan Umum
|
FM-EF-03-SA-00
|
|||||||
·
Biaya
Akuntansi
|
FM-EF-03-SA-01
|
V
|
V
|
||||||
·
Biaya
Personalia
|
FM-EF-03-SA-02
|
V
|
V
|
||||||
·
Biaya
Keuangan
|
FM-EF-03-SA-03
|
V
|
V
|
||||||
·
Biaya
Driver
|
FM-EF-03-SA-04
|
V
|
V
|
||||||
·
Biaya
PPIC
|
FM-EF-03-SA-05
|
V
|
V
|
||||||
·
Biaya
IT
|
FM-EF-03-SA-06
|
V
|
V
|
||||||
www.uniba.ac.id Referensi: Supawi Pawenang 2016,Modul Akuntansi Biaya,UNIBA
