Unsur-unsur Biaya Produksi (skripsi dan tesis)

Menurut Carter dan Usry (2002): “There are three major element in cost
manufacture product:
1) Direct materials. All materials that are physically observable as being
identified with the finished goods and that may be traced to the finished
goods in an economically feasible manner.
2) Direct labour. All labour that is physically traceable to finished goods an
economically feasible manner.
3) Indirect manufacturing cost. All cost other than materials an direct labour
that are associated with manufacturing process”. 
Di bawah ini akan diuraikan ketiga unsure biaya tersebut.
1. Biaya Bahan Baku Langsung (Direct Materials)
Biaya bahan baku adalah harga perolehan berbagai macam bahan baku yang
dipakai dalam kegiatan pengolahan produk. Bahan baku adalah berbagai macam
bahan yang diolah menjadi produk akhir dan pemakaiannya dapat diidentifikasikan
secara langsung atau diikuti jejak manfaatnya pada produk tertentu.
Pengertian biaya bahan baku langsung menurut Horngren, dkk (2006):
“Direct Materials cost are the acquisition cost of al materials that eventually
become part of the cost object (work in process and then finished goods) and that
can be traced to the cost object in an economically feasible way”.