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biaya berdasarkan sifat

English translation: costs by their nature

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Indonesian term or phrase:biaya berdasarkan sifat
English translation:costs by their nature
Entered by: M Iwan Munandar
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06:28 Oct 11, 2013
Indonesian to English translations [PRO]
Bus/Financial - Finance (general) / financial statement
Indonesian term or phrase: biaya berdasarkan sifat
Istilah ini digunakan dalam laporan keuangan konsolidasian
M Iwan Munandar
Indonesia
Local time: 14:33
costs by their nature
Explanation:
'biaya berdasarkan sifatnya': 'costs by their nature' atau 'expenses by their nature'.

Entitas menyajikan analisis beban yang diakui dalam laba rugi dengan menggunakan klasifikasi berdasarkan sifat (nature) atau fungsinya (function) dalam entitas, mana yang dapat menyediakan informasi yang andal dan lebih relevan.

http://rezwan-rizki.blogspot.com/2012/11/laporan-laba-rugi-k...

Dibeberapa kasus pengamatan ada yang menyebut Biaya Depresiasi adlh salah satu bag dr komponen biaya Running Cost, namun sebagian yg lain menyebutnya tersendiri dan terpisah dari komponen biaya Running Cost, mungkin dengan alasan karena jenis dan nature yg berbeda antara Running Cost dan Depreciation cost (yang satu lebih bersifat komponen biaya real dan yg lain lbh kepada perlakuan atau accounting treatment), namun yang jelas terlepas dari istilah dan pengelompokannya yg berbeda, yang jelas keduanya merupakan bagian dari komponen biaya Fixed Cost.

http://achmad-agung.blogspot.com/2011/06/sinopsis-running-co...

Significant expenses by nature of cost of goods sold, ..

http://www.scribd.com/doc/109363662/16/BEBAN-BERDASARKAN-SIF...

There are two main types of profit & loss statement:
-Either they present costs by their nature, e.g. production of goods less purchases of goods or raw materials, changes in inventories, staff costs, taxes and depreciation;
-Or by their function, that is, based on their use in the operating and investment cycle, e.g. turnover less cost of goods sold, sales and marketing expenditure, R&D costs and overheads).

http://www.vernimmen.com/html/articles/article03.html
Selected response from:

Wiyanto Suroso
Indonesia
Local time: 14:33
Grading comment
Suwun cak Yanto!
Thx mbak Ellen!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1costs by their nature
Wiyanto Suroso
4expense by nature
ellentan


  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
expense by nature


Explanation:
Di akuntansi terdapat penggolongan biaya berdasarkan sifat ("nature of expense"), misalnya biaya transportasi, biaya sewa, dll. dan biaya berdasarkan fungsi ("function of expense"), misalnya biaya penjualan, biaya administrasi, dll.


    Reference: http://accountingexplained.com/financial/statements/income-s...
    Reference: http://annualreporting.info/ifrs_standards/ias-1-102-nature-...
ellentan
Indonesia
Local time: 14:33
Specializes in field
Native speaker of: Indonesian
Login to enter a peer comment (or grade)

16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
costs by their nature


Explanation:
'biaya berdasarkan sifatnya': 'costs by their nature' atau 'expenses by their nature'.

Entitas menyajikan analisis beban yang diakui dalam laba rugi dengan menggunakan klasifikasi berdasarkan sifat (nature) atau fungsinya (function) dalam entitas, mana yang dapat menyediakan informasi yang andal dan lebih relevan.

http://rezwan-rizki.blogspot.com/2012/11/laporan-laba-rugi-k...

Dibeberapa kasus pengamatan ada yang menyebut Biaya Depresiasi adlh salah satu bag dr komponen biaya Running Cost, namun sebagian yg lain menyebutnya tersendiri dan terpisah dari komponen biaya Running Cost, mungkin dengan alasan karena jenis dan nature yg berbeda antara Running Cost dan Depreciation cost (yang satu lebih bersifat komponen biaya real dan yg lain lbh kepada perlakuan atau accounting treatment), namun yang jelas terlepas dari istilah dan pengelompokannya yg berbeda, yang jelas keduanya merupakan bagian dari komponen biaya Fixed Cost.

http://achmad-agung.blogspot.com/2011/06/sinopsis-running-co...

Significant expenses by nature of cost of goods sold, ..

http://www.scribd.com/doc/109363662/16/BEBAN-BERDASARKAN-SIF...

There are two main types of profit & loss statement:
-Either they present costs by their nature, e.g. production of goods less purchases of goods or raw materials, changes in inventories, staff costs, taxes and depreciation;
-Or by their function, that is, based on their use in the operating and investment cycle, e.g. turnover less cost of goods sold, sales and marketing expenditure, R&D costs and overheads).

http://www.vernimmen.com/html/articles/article03.html

Wiyanto Suroso
Indonesia
Local time: 14:33
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 8
Grading comment
Suwun cak Yanto!
Thx mbak Ellen!

Peer comments on this answer (and responses from the answerer)
agree  Edward Thornton
5 mins
  -> Thank you, Ted.
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