jenis-jenis biaya perusahaan PT centra grafika
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jenis biaya
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kode buku
besar
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klasifikasi
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klasifikasi
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biaya tetap
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biaya
variabel
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biaya
oprasional
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biaya non
operasional
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SUMBER DAYA
MANUSIA
|
A
|
P
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|||||
1
|
Gaji
|
00.01
|
P
|
||||
2
|
Upah borongan
|
00.02
|
|||||
3
|
Lembur
|
00.03
|
P
|
||||
4
|
Uang Makan
|
00.04
|
P
|
||||
5
|
Bonus
|
00.05
|
P
|
||||
6
|
TUNJ. PPH 21
|
00.06
|
P
|
||||
7
|
TUNJ. Asuransi
|
00.07
|
P
|
P
|
|||
8
|
TUNJ. Pesangon
|
00.08
|
|||||
OPERASIONAL
|
B
|
||||||
1
|
Bangunan Permanen
|
00.01
|
P
|
||||
2
|
Mesin
|
00.02
|
P
|
||||
3
|
Perlengkapan Mesin
|
00.03
|
P
|
||||
4
|
Kendaraan
|
00.04
|
P
|
||||
5
|
Inv.& Peralatan Kntr
|
00.05
|
P
|
||||
6
|
Telepon
|
00.06
|
P
|
||||
7
|
Listrik
|
00.07
|
P
|
||||
8
|
Air
|
00.08
|
P
|
||||
9
|
Frame Relay / Satelit / Internet
|
00.09
|
P
|
||||
10
|
A T K
|
00.10
|
P
|
||||
11
|
Koresponden
|
00.11
|
P
|
||||
12
|
Materai
|
00.12
|
P
|
||||
13
|
Fotocopy
|
00.13
|
P
|
||||
14
|
Asuransi Tenaga Kerja
|
00.14
|
P
|
||||
15
|
Asuransi Kendaraan
|
00.15
|
P
|
||||
16
|
Asuransi Mesin
|
00.16
|
P
|
||||
17
|
Asuransi Stock
|
00.17
|
P
|
||||
18
|
Pajak Kendaraan Bermotor
|
00.18
|
P
|
||||
19
|
Pajak Bumi dan Bangunan
|
00.19
|
P
|
||||
20
|
Persewaan Mesin
|
00.20
|
P
|
||||
21
|
Persewaan Bangunan
|
00.21
|
P
|
||||
22
|
Persewaan Kendaraan
|
00.22
|
P
|
||||
23
|
Transport & BBM
|
00.23
|
P
|
||||
24
|
Pemakaian Spare Parts
|
00.24
|
P
|
||||
25
|
Pemeliharaan Mesin
|
00.25
|
P
|
||||
26
|
Pemeliharaan Bangunan
|
00.26
|
P
|
||||
27
|
Pemeliharaan Peralatan
|
00.27
|
P
|
||||
28
|
Pemeliharaan Kendaraan
|
00.28
|
P
|
||||
29
|
Pemeliharaan Inventaris Kantor
|
00.29
|
P
|
||||
30
|
Pendidikan & Pelatihan
|
00.30
|
P
|
||||
31
|
Seragam Pegawai Tetap
|
00.31
|
P
|
||||
32
|
Biaya Operasional Umum
|
00.32
|
P
|
||||
33
|
Biaya Akomodasi
|
00.33
|
P
|
||||
34
|
Biaya Pengobatan/Rawat Jalan
|
00.34
|
P
|
||||
35
|
UV / Vernish
|
00.35
|
P
|
||||
36
|
Cetakan Ulang / Cetak Tambahan ( Rework )
|
00.36
|
P
|
||||
37
|
Finishing
|
00.37
|
P
|
||||
38
|
Outsoucshing
|
00.38
|
P
|
||||
39
|
Biaya Lain - Lain
|
00.39
|
P
|
P
|
|||
40
|
Biaya Konsumsi & RTK
|
00.40
|
P
|
||||
41
|
Biaya Legalitas
|
00.41
|
P
|
||||
42
|
Biaya Kebersihan
|
00.42
|
P
|
||||
43
|
Biaya Entertain dan Jamuan Tamu
|
00.43
|
P
|
||||
44
|
Keselamatan dan Keamanan
|
00.44
|
P
|
||||
45
|
Jasa Pengiriman Cetakan
|
00.45
|
P
|
||||
46
|
Jasa Angkut Bahan
|
00.46
|
P
|
||||
47
|
Jasa Angkutan
|
00.47
|
P
|
||||
48
|
Biaya Perjalanan Dinas
|
00.48
|
P
|
||||
49
|
Biaya
Relokasi mesin
|
00.49
|
P
|
||||
KEUANGAN
|
C
|
||||||
1
|
Gaji
|
00.01
|
P
|
||||
2
|
Upah Harian & Borongan
|
00.02
|
P
|
||||
3
|
Uang Makan
|
00.03
|
P
|
||||
4
|
Lembur
|
00.04
|
P
|
||||
5
|
Bonus/THR
|
00.05
|
P
|
||||
6
|
Pensiun
|
00.06
|
P
|
||||
7
|
Tunjangan Pesangon Pegawai
|
00.07
|
P
|
||||
8
|
Tunjangan Kendaraan Pegawai Tetap
|
00.08
|
P
|
||||
9
|
Pengobatan Pegawai Tidak Tetap
|
00.09
|
P
|
||||
10
|
Tunjangan PPh 21 Pegawai Tetap
|
00.10
|
P
|
||||
11
|
Telepon - BTL
|
00.11
|
P
|
||||
12
|
Listrik - BTL
|
00.12
|
P
|
||||
13
|
Air - BTL
|
00.13
|
P
|
||||
14
|
Frame Relay / Satelit / Internet - BTL
|
00.14
|
P
|
||||
15
|
A T K - BTL
|
00.15
|
P
|
||||
16
|
Koresponden - BTL
|
00.16
|
P
|
||||
17
|
Materai - BTL
|
00.17
|
P
|
||||
18
|
Fotocopy - BTL
|
00.18
|
P
|
||||
19
|
Asuransi Tenaga Kerja - BTL
|
00.19
|
P
|
||||
20
|
Asuransi Kendaraan - BTL
|
00.20
|
P
|
||||
21
|
Asuransi Kesehatan - BTL
|
00.21
|
P
|
||||
22
|
Asuransi Bangunan - BTL
|
00.22
|
P
|
||||
23
|
Pajak Kendaraan Bermotor - BTL
|
00.23
|
P
|
||||
24
|
Pajak Bumi dan Bangunan - BTL
|
00.24
|
P
|
||||
25
|
Sanksi, Bunga & Denda Pajak
|
00.25
|
P
|
||||
26
|
Sewa Gedung
|
00.26
|
P
|
||||
27
|
Sewa Mesin & Peralatan Kantor - BTL
|
00.27
|
P
|
||||
28
|
Sewa Kendaraan - BTL
|
00.28
|
P
|
||||
29
|
Transport & BBM - BTL
|
00.29
|
P
|
||||
30
|
Pemeliharaan Bangunan - BTL
|
00.30
|
P
|
||||
31
|
Pemeliharaan Inv & Perlt - BTL
|
00.31
|
P
|
||||
32
|
Pemeliharaan Kendaraan - BTL
|
00.32
|
P
|
||||
33
|
Pendidikan & Pelatihan - BTL
|
00.33
|
P
|
||||
34
|
Penerimaan Karyawan - BTL
|
00.34
|
P
|
||||
35
|
Seragam Harian Lepas & Borongan - BTL
|
00.35
|
P
|
||||
36
|
Seragam Pegawai Tetap - BTL
|
00.36
|
P
|
||||
37
|
Seragam Pegawai Tidak Tetap - BTL
|
00.37
|
P
|
||||
38
|
Biaya Operasional Umum - BTL
|
00.38
|
P
|
||||
39
|
Biaya Akomodasi - BTL
|
00.39
|
P
|
||||
40
|
Pengobatan/Rawat Jalan
|
00.40
|
P
|
||||
41
|
Jasa Iklan - BTL
|
00.41
|
P
|
||||
42
|
Jasa Audit
|
00.42
|
P
|
||||
43
|
Keselamatan dan Keamanan - BTL
|
00.43
|
P
|
||||
44
|
Jasa Notaris - BTL
|
00.44
|
P
|
||||
45
|
Biaya Perjalanan dinas - BTL
|
00.45
|
P
|
||||
46
|
Biaya Lain - Lain - BTL
|
00.46
|
P
|
||||
47
|
Biaya Konsumsi & RTK - BTL
|
00.47
|
P
|
||||
48
|
Biaya Kebersihan - BTL
|
00.48
|
P
|
||||
49
|
Biaya Legalitas - BTL
|
00.49
|
P
|
||||
50
|
Biaya Langganan Media Lain - BTL
|
00.50
|
P
|
||||
51
|
Biaya Tamu dan Pertemuan - BTL
|
00.51
|
P
|
||||
52
|
Biaya Kirim Dokumen
|
00.52
|
P
|
||||
53
|
Biaya Iuran - BTL
|
00.53
|
P
|
||||
54
|
Biaya Sumbangan - BTL
|
00.54
|
P
|
||||
55
|
Biaya Fee Marketing - BTL
|
00.55
|
P
|
||||
56
|
Jasa angkutan
|
00.56
|
P
|
||||
57
|
Jasa Konsultan
|
00.57
|
P
|
||||
MARKETING
|
|||||||
1
|
Gaji
|
00.01
|
P
|
||||
2
|
Upah Harian & Borongan
|
00.02
|
P
|
||||
3
|
Uang Makan
|
00.03
|
P
|
||||
4
|
Lembur
|
00.04
|
P
|
||||
5
|
Bonus/THR
|
00.05
|
P
|
||||
6
|
Tunjangan Pesangon Pegawai
|
00.06
|
P
|
||||
7
|
Pengobatan Pegawai Tidak Tetap - BTL
|
00.07
|
P
|
||||
8
|
Tunjangan PPh 21 Pegawai Tetap - BTL
|
00.08
|
P
|
||||
9
|
Telepon - BTL
|
00.09
|
P
|
||||
10
|
Listrik - BTL
|
00.10
|
P
|
||||
11
|
Frame Relay / Satelit / Internet - BTL
|
00.11
|
P
|
||||
12
|
A T K - BTL
|
00.12
|
P
|
||||
13
|
Koresponden - BTL
|
00.13
|
P
|
||||
14
|
Materai - BTL
|
00.14
|
P
|
||||
15
|
Fotocopy - BTL
|
00.15
|
P
|
||||
16
|
Asuransi Tenaga Kerja - BTL
|
00.16
|
P
|
||||
17
|
Asuransi Kesehatan - BTL
|
00.17
|
P
|
||||
18
|
Pajak Kendaraan Bermotor - BTL
|
00.18
|
P
|
||||
19
|
Transport & BBM - BTL
|
00.19
|
P
|
||||
20
|
Pemeliharaan Bangunan - BTL
|
00.20
|
P
|
||||
21
|
Pemeliharaan Inv & Perlt - BTL
|
00.21
|
P
|
||||
22
|
Pendidikan & Pelatihan - BTL
|
00.22
|
P
|
||||
23
|
Seragam Karyawan
|
00.23
|
P
|
||||
24
|
Biaya Operasional Umum - BTL
|
00.24
|
P
|
||||
25
|
Biaya Akomodasi - BTL
|
00.25
|
P
|
||||
26
|
Biaya Kirim Dokumen
|
00.26
|
P
|
||||
27
|
Pengobatan/Rawat Jalan
|
00.27
|
P
|
||||
28
|
Jasa Iklan - BTL
|
00.28
|
P
|
||||
29
|
Biaya Perjalanan dinas - BTL
|
00.29
|
P
|
||||
30
|
Biaya Lain - Lain - BTL
|
00.30
|
P
|
||||
31
|
Biaya Konsumsi & RTK - BTL
|
00.31
|
P
|
||||
32
|
Biaya Tamu dan Pertemuan - BTL
|
00.32
|
P
|
||||
33
|
Biaya Fee Marketing - BTL
|
00.33
|
P
|
||||
sumber;http://supawi-pawenang.blogspot.co.id/www.uniba.ac.id |
Selasa, 23 Februari 2016
jenis jenis biaya perusahaan PT Centra Grafika
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